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1040 State Tax Form

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1040 State Tax Form

1040 state tax form Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. 1040 state tax form irs. 1040 state tax form gov/pub51. 1040 state tax form What's New Social security and Medicare tax for 2014. 1040 state tax form  The social security tax rate is 6. 1040 state tax form 2% each for the employee and employer, unchanged from 2013. 1040 state tax form The social security wage base limit is $117,000. 1040 state tax form The Medicare tax rate is 1. 1040 state tax form 45% each for the employee and employer, unchanged from 2013. 1040 state tax form There is no wage base limit for Medicare tax. 1040 state tax form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 1040 state tax form Withholding allowance. 1040 state tax form  The 2014 amount for one withholding allowance on an annual basis is $3,950. 1040 state tax form Change of responsible party. 1040 state tax form  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 1040 state tax form Form 8822-B must be filed within 60 days of the change. 1040 state tax form If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 1040 state tax form For a definition of "responsible party", see the Form 8822-B instructions. 1040 state tax form Same-sex marriage. 1040 state tax form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040 state tax form For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040 state tax form R. 1040 state tax form B. 1040 state tax form 201, available at www. 1040 state tax form irs. 1040 state tax form gov/irb/2013-38_IRB/ar07. 1040 state tax form html. 1040 state tax form Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040 state tax form Notice 2013-61, 2013-44 I. 1040 state tax form R. 1040 state tax form B. 1040 state tax form 432, is available at www. 1040 state tax form irs. 1040 state tax form gov/irb/2013-44_IRB/ar10. 1040 state tax form html. 1040 state tax form Reminders Additional Medicare Tax withholding. 1040 state tax form  In addition to withholding Medicare tax at 1. 1040 state tax form 45%, you must withhold a 0. 1040 state tax form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040 state tax form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040 state tax form Additional Medicare Tax is only imposed on the employee. 1040 state tax form There is no employer share of Additional Medicare Tax. 1040 state tax form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040 state tax form For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 1040 state tax form For more information on Additional Medicare Tax, visit IRS. 1040 state tax form gov and enter “Additional Medicare Tax” in the search box. 1040 state tax form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 1040 state tax form  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 1040 state tax form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 1040 state tax form For more information, visit IRS. 1040 state tax form gov and enter “work opportunity tax credit” in the search box. 1040 state tax form Outsourcing payroll duties. 1040 state tax form  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 1040 state tax form The employer remains responsible if the third party fails to perform any required action. 1040 state tax form If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 1040 state tax form gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 1040 state tax form COBRA premium assistance credit. 1040 state tax form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 1040 state tax form For more information, see COBRA premium assistance credit under Introduction. 1040 state tax form Compensation paid to H-2A foreign agricultural workers. 1040 state tax form  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. 1040 state tax form Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. 1040 state tax form On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. 1040 state tax form An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. 1040 state tax form In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. 1040 state tax form Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. 1040 state tax form These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. 1040 state tax form For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. 1040 state tax form Additional employment tax information. 1040 state tax form  Visit the IRS website at www. 1040 state tax form irs. 1040 state tax form gov/businesses and click on Employment Taxes under Businesses Topics. 1040 state tax form For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040 state tax form m. 1040 state tax form –7:00 p. 1040 state tax form m. 1040 state tax form local time (Alaska and Hawaii follow Pacific time). 1040 state tax form Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. 1040 state tax form Disregarded entities and qualified subchapter S subsidiaries (QSubs). 1040 state tax form  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 1040 state tax form Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 1040 state tax form See Regulations sections 1. 1040 state tax form 1361-4(a)(7) and 301. 1040 state tax form 7701-2(c)(2)(iv). 1040 state tax form Differential wage payments. 1040 state tax form  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. 1040 state tax form For more information, see Publication 15 (Circular E). 1040 state tax form Federal tax deposits must be made by electronic funds transfer. 1040 state tax form  You must use electronic funds transfer to make all federal tax deposits. 1040 state tax form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 1040 state tax form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 1040 state tax form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 1040 state tax form EFTPS is a free service provided by the Department of Treasury. 1040 state tax form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 1040 state tax form For more information on making federal tax deposits, see How To Deposit in section 7. 1040 state tax form To get more information about EFTPS or to enroll in EFTPS, visit www. 1040 state tax form eftps. 1040 state tax form gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 1040 state tax form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 1040 state tax form Electronic filing and payment. 1040 state tax form  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. 1040 state tax form Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. 1040 state tax form Spend less time and worry on taxes and more time running your business. 1040 state tax form Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 1040 state tax form For e-file, visit the IRS website at www. 1040 state tax form irs. 1040 state tax form gov/efile for additional information. 1040 state tax form For EFTPS, visit www. 1040 state tax form eftps. 1040 state tax form gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. 1040 state tax form For electronic filing of Form W-2, visit www. 1040 state tax form socialsecurity. 1040 state tax form gov/employer. 1040 state tax form If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 1040 state tax form If a valid EIN is not provided, the return or payment will not be processed. 1040 state tax form This may result in penalties and delays in processing your return or payment. 1040 state tax form Electronic funds withdrawal (EFW). 1040 state tax form  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 1040 state tax form However, do not use EFW to make federal tax deposits. 1040 state tax form For more information on paying your taxes using EFW, visit the IRS website at www. 1040 state tax form irs. 1040 state tax form gov/e-pay. 1040 state tax form A fee may be charged to file electronically. 1040 state tax form Credit or debit card payments. 1040 state tax form   Employers can pay the balance due shown on Form 943 by credit or debit card. 1040 state tax form Do not use a credit or debit card to make federal tax deposits. 1040 state tax form For more information on paying your taxes with a credit or debit card, visit the IRS website at www. 1040 state tax form irs. 1040 state tax form gov/e-pay. 1040 state tax form When you hire a new employee. 1040 state tax form  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. 1040 state tax form Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. 1040 state tax form If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. 1040 state tax form If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. 1040 state tax form See section 1 for more information. 1040 state tax form Eligibility for employment. 1040 state tax form  You must verify that each new employee is legally eligible to work in the United States. 1040 state tax form This includes completing the U. 1040 state tax form S. 1040 state tax form Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040 state tax form You can get the form from USCIS offices or by calling 1-800-870-3676. 1040 state tax form Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 1040 state tax form uscis. 1040 state tax form gov for more information. 1040 state tax form New hire reporting. 1040 state tax form   You are required to report any new employee to a designated state new-hire registry. 1040 state tax form A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 1040 state tax form Many states accept a copy of Form W-4 with employer information added. 1040 state tax form Visit the Office of Child Support Enforcement's website at www. 1040 state tax form acf. 1040 state tax form hhs. 1040 state tax form gov/programs/cse/newhire for more information. 1040 state tax form Dishonored payments. 1040 state tax form  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 1040 state tax form The penalty is $25 or 2% of the payment, whichever is more. 1040 state tax form However, the penalty on dishonored payments of $24. 1040 state tax form 99 or less is an amount equal to the payment. 1040 state tax form For example, a dishonored payment of $18 is charged a penalty of $18. 1040 state tax form Forms in Spanish. 1040 state tax form  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. 1040 state tax form For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 1040 state tax form For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 1040 state tax form References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). 1040 state tax form Information returns. 1040 state tax form  You may be required to file information returns to report certain types of payments made during the year. 1040 state tax form For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 1040 state tax form For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). 1040 state tax form Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. 1040 state tax form See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. 1040 state tax form If you file 250 or more Forms W-2, you must file them electronically. 1040 state tax form SSA will not accept Forms W-2 and W-3 filed on any magnetic media. 1040 state tax form Information reporting customer service site. 1040 state tax form  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 1040 state tax form If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). 1040 state tax form The call site can also be reached by email at mccirp@irs. 1040 state tax form gov. 1040 state tax form Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 1040 state tax form Web-based application for an employer identification number (EIN). 1040 state tax form  You can apply for an employer identification number (EIN) online by visiting IRS. 1040 state tax form gov and clicking on the Apply for an EIN Online link under Tools. 1040 state tax form When a crew leader furnishes workers to you. 1040 state tax form  Record the crew leader's name, address, and EIN. 1040 state tax form See sections 2 and 10. 1040 state tax form Change of address. 1040 state tax form  Use Form 8822-B to notify the IRS of an address change. 1040 state tax form Do not mail form 8822-B with your employment tax return. 1040 state tax form Ordering forms and publications. 1040 state tax form  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. 1040 state tax form irs. 1040 state tax form gov/businesses. 1040 state tax form Click on the Online Ordering for Information Returns and Employer Returns. 1040 state tax form You can also visit www. 1040 state tax form irs. 1040 state tax form gov/formspubs to download other forms and publications. 1040 state tax form Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 1040 state tax form Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. 1040 state tax form socialsecurity. 1040 state tax form gov/employer, to register for Business Services Online. 1040 state tax form You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. 1040 state tax form Form W-3 will be created for you based on your Forms W-2. 1040 state tax form Tax Questions. 1040 state tax form   If you have a tax question, check the information available on IRS. 1040 state tax form gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. 1040 state tax form m. 1040 state tax form –7:00 p. 1040 state tax form m. 1040 state tax form local time (Alaska and Hawaii follow Pacific time). 1040 state tax form We cannot answer tax questions sent to the address provided later for comments and suggestions. 1040 state tax form Recordkeeping. 1040 state tax form  Keep all records of employment taxes for at least 4 years. 1040 state tax form These should be available for IRS review. 1040 state tax form Your records should include the following information. 1040 state tax form Your employer identification number (EIN). 1040 state tax form Amounts and dates of all wage, annuity, and pension payments. 1040 state tax form Names, addresses, social security numbers, and occupations of employees and recipients. 1040 state tax form Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 1040 state tax form Dates of employment for each employee. 1040 state tax form Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. 1040 state tax form Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). 1040 state tax form Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 1040 state tax form Copies of returns filed and confirmation numbers. 1040 state tax form Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 1040 state tax form If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. 1040 state tax form If the crew leader has no permanent mailing address, record his or her present address. 1040 state tax form Private delivery services. 1040 state tax form  You can use certain private delivery services designated by the IRS to send tax returns and payments. 1040 state tax form The list includes only the following. 1040 state tax form DHL Express (DHL): DHL Same Day Service. 1040 state tax form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040 state tax form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040 state tax form M. 1040 state tax form , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040 state tax form For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040 state tax form gov and enter "private delivery service" in the search box. 1040 state tax form Your private delivery service can tell you how to get written proof of the mailing date. 1040 state tax form Private delivery services cannot deliver items to P. 1040 state tax form O. 1040 state tax form boxes. 1040 state tax form You must use the U. 1040 state tax form S. 1040 state tax form Postal Service to mail any item to an IRS P. 1040 state tax form O. 1040 state tax form box address. 1040 state tax form Photographs of missing children. 1040 state tax form  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040 state tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 state tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040 state tax form Calendar The following are important dates and responsibilities. 1040 state tax form See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. 1040 state tax form Also see Publication 509, Tax Calendars. 1040 state tax form   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 1040 state tax form A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 1040 state tax form However, a statewide legal holiday does not delay the due date of federal tax deposits. 1040 state tax form See Deposits on Business Days Only in section 7. 1040 state tax form For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 1040 state tax form S. 1040 state tax form Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 1040 state tax form See Private delivery services under Reminders. 1040 state tax form By January 31 . 1040 state tax form   File Form 943. 1040 state tax form See section 8 for more information on Form 943. 1040 state tax form If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 1040 state tax form Furnish each employee with a completed Form W-2. 1040 state tax form Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). 1040 state tax form File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040 state tax form See section 10 for more information on FUTA. 1040 state tax form If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. 1040 state tax form File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. 1040 state tax form If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. 1040 state tax form By February 15. 1040 state tax form  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. 1040 state tax form On February 16. 1040 state tax form  Any Form W-4 claiming exemption from withholding for the previous year has now expired. 1040 state tax form Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. 1040 state tax form If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. 1040 state tax form See section 5 for more information. 1040 state tax form If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. 1040 state tax form By February 28. 1040 state tax form   File paper Forms 1099 and 1096. 1040 state tax form File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. 1040 state tax form S. 1040 state tax form Information Returns, with the IRS. 1040 state tax form For electronically filed returns, see By March 31 below. 1040 state tax form File paper Forms W-2 and W-3. 1040 state tax form File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. 1040 state tax form For electronically filed returns, see By March 31 next. 1040 state tax form By March 31. 1040 state tax form   File electronic Forms W-2 and 1099. 1040 state tax form File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. 1040 state tax form For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. 1040 state tax form socialsecurity. 1040 state tax form gov/employer. 1040 state tax form For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. 1040 state tax form By April 30, July 31, October 31, and January 31. 1040 state tax form   Deposit FUTA taxes. 1040 state tax form Deposit FUTA tax if the undeposited amount is over $500. 1040 state tax form Before December 1. 1040 state tax form  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. 1040 state tax form Introduction This publication is for employers of agricultural workers (farmworkers). 1040 state tax form It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). 1040 state tax form Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. 1040 state tax form If you have nonfarm employees, see Publication 15 (Circular E). 1040 state tax form If you have employees in the U. 1040 state tax form S. 1040 state tax form Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). 1040 state tax form Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. 1040 state tax form Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 1040 state tax form Comments and suggestions. 1040 state tax form   We welcome your comments about this publication and your suggestions for future editions. 1040 state tax form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. 1040 state tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 state tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 state tax form   You can also send us comments from www. 1040 state tax form irs. 1040 state tax form gov/formspubs. 1040 state tax form Click on More Information and then click on Comment on Tax Forms and Publications. 1040 state tax form   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 1040 state tax form COBRA premium assistance credit. 1040 state tax form   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 1040 state tax form COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 1040 state tax form Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 1040 state tax form Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 1040 state tax form Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 1040 state tax form For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 1040 state tax form   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 1040 state tax form For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 1040 state tax form   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 1040 state tax form The assistance for the coverage can last up to 15 months. 1040 state tax form   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 1040 state tax form For more information, see Notice 2009-27, 2009-16 I. 1040 state tax form R. 1040 state tax form B. 1040 state tax form 838, available at www. 1040 state tax form irs. 1040 state tax form gov/irb/2009-16_irb/ar09. 1040 state tax form html. 1040 state tax form   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 1040 state tax form   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. 1040 state tax form The reimbursement is made through a credit against the employer's employment tax liabilities. 1040 state tax form For information on how to claim the credit, see the Instructions for Form 943. 1040 state tax form The credit is treated as a deposit made on the first day of the return period. 1040 state tax form In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 1040 state tax form In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 1040 state tax form   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 1040 state tax form Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. 1040 state tax form In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 1040 state tax form In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 1040 state tax form Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 1040 state tax form Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 1040 state tax form A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 1040 state tax form   For more information, visit IRS. 1040 state tax form gov and enter “COBRA” in the search box. 1040 state tax form Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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The 1040 State Tax Form

1040 state tax form 33. 1040 state tax form   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). 1040 state tax form This chapter explains the following. 1040 state tax form Who qualifies for the credit for the elderly or the disabled. 1040 state tax form How to claim the credit. 1040 state tax form You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 1040 state tax form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040 state tax form You are a qualified individual. 1040 state tax form Your income is not more than certain limits. 1040 state tax form You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. 1040 state tax form Use Figure 33-A first to see if you are a qualified individual. 1040 state tax form If you are, go to Table 33-1 to make sure your income is not too high to take the credit. 1040 state tax form You can take the credit only if you file Form 1040 or Form 1040A. 1040 state tax form You cannot take the credit if you file Form 1040EZ. 1040 state tax form Qualified Individual You are a qualified individual for this credit if you are a U. 1040 state tax form S. 1040 state tax form citizen or resident alien, and either of the following applies. 1040 state tax form You were age 65 or older at the end of 2013. 1040 state tax form You were under age 65 at the end of 2013 and all three of the following statements are true. 1040 state tax form You retired on permanent and total disability (explained later). 1040 state tax form You received taxable disability income for 2013. 1040 state tax form On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040 state tax form Age 65. 1040 state tax form   You are considered to be age 65 on the day before your 65th birthday. 1040 state tax form Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040 state tax form U. 1040 state tax form S. 1040 state tax form Citizen or Resident Alien You must be a U. 1040 state tax form S. 1040 state tax form citizen or resident alien (or be treated as a resident alien) to take the credit. 1040 state tax form Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040 state tax form Exceptions. 1040 state tax form   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040 state tax form S. 1040 state tax form citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040 state tax form S. 1040 state tax form resident alien. 1040 state tax form If you make that choice, both you and your spouse are taxed on your worldwide incomes. 1040 state tax form If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040 state tax form S. 1040 state tax form citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040 state tax form S. 1040 state tax form resident alien for the entire year. 1040 state tax form In that case, you may be allowed to take the credit. 1040 state tax form For information on these choices, see chapter 1 of Publication 519, U. 1040 state tax form S. 1040 state tax form Tax Guide for Aliens. 1040 state tax form Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040 state tax form However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040 state tax form Head of household. 1040 state tax form   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. 1040 state tax form See Head of Household in chapter 2 for the tests you must meet. 1040 state tax form Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). 1040 state tax form You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 1040 state tax form Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040 state tax form If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040 state tax form Permanent and total disability. 1040 state tax form    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040 state tax form A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040 state tax form See Physician's statement , later. 1040 state tax form Substantial gainful activity. 1040 state tax form   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040 state tax form Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040 state tax form   Substantial gainful activity is not work you do to take care of yourself or your home. 1040 state tax form It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040 state tax form However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040 state tax form    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040 state tax form Sheltered employment. 1040 state tax form   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 1040 state tax form These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 1040 state tax form   Compared to commercial employment, pay is lower for sheltered employment. 1040 state tax form Therefore, one usually does not look for sheltered employment if he or she can get other employment. 1040 state tax form The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 1040 state tax form Physician's statement. 1040 state tax form   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040 state tax form You can use the statement in the Instructions for Schedule R. 1040 state tax form    Figure 33-A. 1040 state tax form Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040 state tax form Please click the link to view the image. 1040 state tax form Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 1040 state tax form Veterans. 1040 state tax form   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040 state tax form VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040 state tax form You can get this form from your local VA regional office. 1040 state tax form Physician's statement obtained in earlier year. 1040 state tax form   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040 state tax form For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 1040 state tax form If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 1040 state tax form   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 1040 state tax form Table 33-1. 1040 state tax form Income Limits IF your filing status is . 1040 state tax form . 1040 state tax form . 1040 state tax form THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. 1040 state tax form . 1040 state tax form . 1040 state tax form   Your adjusted gross income (AGI)* is equal to or more than. 1040 state tax form . 1040 state tax form . 1040 state tax form     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040 state tax form . 1040 state tax form . 1040 state tax form   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. 1040 state tax form Disability income. 1040 state tax form   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040 state tax form Disability income must meet both of the following requirements. 1040 state tax form It must be paid under your employer's accident or health plan or pension plan. 1040 state tax form It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 1040 state tax form Payments that are not disability income. 1040 state tax form   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040 state tax form Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040 state tax form   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040 state tax form Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 1040 state tax form Income Limits To determine if you can claim the credit, you must consider two income limits. 1040 state tax form The first limit is the amount of your adjusted gross income (AGI). 1040 state tax form The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 1040 state tax form The limits are shown in Table 33-1. 1040 state tax form If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 1040 state tax form See How to Claim the Credit , later. 1040 state tax form If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 1040 state tax form How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. 1040 state tax form Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). 1040 state tax form If you want the IRS to figure your tax, see chapter 30. 1040 state tax form Form 1040. 1040 state tax form   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. 1040 state tax form Form 1040A. 1040 state tax form   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. 1040 state tax form Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. 1040 state tax form Next, fill out Schedule R, Part III. 1040 state tax form If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. 1040 state tax form If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. 1040 state tax form For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. 1040 state tax form Limit on credit. 1040 state tax form   The amount of the credit you can claim is generally limited to the amount of your tax. 1040 state tax form Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 1040 state tax form Prev  Up  Next   Home   More Online Publications