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Filing 2006 Taxes Late Free

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Filing 2006 Taxes Late Free

Filing 2006 taxes late free 3. Filing 2006 taxes late free   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. Filing 2006 taxes late free Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. Filing 2006 taxes late free In addition, you will contribute matching or nonelective contributions. Filing 2006 taxes late free SIMPLE plans can only be maintained on a calendar-year basis. Filing 2006 taxes late free A SIMPLE plan can be set up in either of the following ways. Filing 2006 taxes late free Using SIMPLE IRAs (SIMPLE IRA plan). Filing 2006 taxes late free As part of a 401(k) plan (SIMPLE 401(k) plan). Filing 2006 taxes late free Many financial institutions will help you set up a SIMPLE plan. Filing 2006 taxes late free SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. Filing 2006 taxes late free Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. Filing 2006 taxes late free For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. Filing 2006 taxes late free Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. Filing 2006 taxes late free You meet the employee limit. Filing 2006 taxes late free You do not maintain another qualified plan unless the other plan is for collective bargaining employees. Filing 2006 taxes late free Employee limit. Filing 2006 taxes late free   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. Filing 2006 taxes late free Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. Filing 2006 taxes late free Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). Filing 2006 taxes late free   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. Filing 2006 taxes late free Grace period for employers who cease to meet the 100-employee limit. Filing 2006 taxes late free   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. Filing 2006 taxes late free   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. Filing 2006 taxes late free Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. Filing 2006 taxes late free Coverage under the plan has not significantly changed during the grace period. Filing 2006 taxes late free The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. Filing 2006 taxes late free    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. Filing 2006 taxes late free Other qualified plan. Filing 2006 taxes late free   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. Filing 2006 taxes late free Exception. Filing 2006 taxes late free   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. Filing 2006 taxes late free Who Can Participate in a SIMPLE IRA Plan? Eligible employee. Filing 2006 taxes late free   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. Filing 2006 taxes late free The term “employee” includes a self-employed individual who received earned income. Filing 2006 taxes late free   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. Filing 2006 taxes late free For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. Filing 2006 taxes late free However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. Filing 2006 taxes late free Excludable employees. Filing 2006 taxes late free   The following employees do not need to be covered under a SIMPLE IRA plan. Filing 2006 taxes late free Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. Filing 2006 taxes late free Nonresident alien employees who have received no U. Filing 2006 taxes late free S. Filing 2006 taxes late free source wages, salaries, or other personal services compensation from you. Filing 2006 taxes late free Compensation. Filing 2006 taxes late free   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. Filing 2006 taxes late free Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. Filing 2006 taxes late free If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. Filing 2006 taxes late free How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. Filing 2006 taxes late free Each form is a model savings incentive match plan for employees (SIMPLE) plan document. Filing 2006 taxes late free Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. Filing 2006 taxes late free Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. Filing 2006 taxes late free Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. Filing 2006 taxes late free The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. Filing 2006 taxes late free Keep the original form. Filing 2006 taxes late free Do not file it with the IRS. Filing 2006 taxes late free Other uses of the forms. Filing 2006 taxes late free   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. Filing 2006 taxes late free Meeting employer notification requirements for the SIMPLE IRA plan. Filing 2006 taxes late free Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. Filing 2006 taxes late free Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. Filing 2006 taxes late free Deadline for setting up a SIMPLE IRA plan. Filing 2006 taxes late free   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. Filing 2006 taxes late free This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. Filing 2006 taxes late free If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. Filing 2006 taxes late free A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. Filing 2006 taxes late free Setting up a SIMPLE IRA. Filing 2006 taxes late free   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. Filing 2006 taxes late free A SIMPLE IRA must be set up for each eligible employee. Filing 2006 taxes late free Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. Filing 2006 taxes late free   A SIMPLE IRA cannot be a Roth IRA. Filing 2006 taxes late free Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Filing 2006 taxes late free Deadline for setting up a SIMPLE IRA. Filing 2006 taxes late free   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. Filing 2006 taxes late free See Time limits for contributing funds , later, under Contribution Limits. Filing 2006 taxes late free Credit for startup costs. Filing 2006 taxes late free   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. Filing 2006 taxes late free For more information, see Credit for startup costs under Reminders, earlier. Filing 2006 taxes late free Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. Filing 2006 taxes late free The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. Filing 2006 taxes late free Your decision to make either matching contributions or nonelective contributions (discussed later). Filing 2006 taxes late free A summary description provided by the financial institution. Filing 2006 taxes late free Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. Filing 2006 taxes late free Election period. Filing 2006 taxes late free   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). Filing 2006 taxes late free However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. Filing 2006 taxes late free   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. Filing 2006 taxes late free For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. Filing 2006 taxes late free Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. Filing 2006 taxes late free Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. Filing 2006 taxes late free You, as the employer, must make either matching contributions or nonelective contributions, defined later. Filing 2006 taxes late free No other contributions can be made to the SIMPLE IRA plan. Filing 2006 taxes late free These contributions, which you can deduct, must be made timely. Filing 2006 taxes late free See Time limits for contributing funds , later. Filing 2006 taxes late free Salary reduction contributions. Filing 2006 taxes late free   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. Filing 2006 taxes late free These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. Filing 2006 taxes late free You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. Filing 2006 taxes late free   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. Filing 2006 taxes late free Catch-up contributions. Filing 2006 taxes late free   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. Filing 2006 taxes late free The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. Filing 2006 taxes late free Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. Filing 2006 taxes late free However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Filing 2006 taxes late free The catch-up contribution limit. Filing 2006 taxes late free The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. Filing 2006 taxes late free Employer matching contributions. Filing 2006 taxes late free   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. Filing 2006 taxes late free This requirement does not apply if you make nonelective contributions as discussed later. Filing 2006 taxes late free Example. Filing 2006 taxes late free In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. Filing 2006 taxes late free Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Filing 2006 taxes late free You make 3% matching contributions. Filing 2006 taxes late free The total contribution you make for John is $2,000, figured as follows. Filing 2006 taxes late free Salary reduction contributions ($25,000 × . Filing 2006 taxes late free 05) $1,250 Employer matching contribution ($25,000 × . Filing 2006 taxes late free 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. Filing 2006 taxes late free Salary reduction contributions ($40,000 × . Filing 2006 taxes late free 10) $4,000 Employer matching contribution ($40,000 × . Filing 2006 taxes late free 03) 1,200 Total contributions $5,200 Lower percentage. Filing 2006 taxes late free   If you choose a matching contribution less than 3%, the percentage must be at least 1%. Filing 2006 taxes late free You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Filing 2006 taxes late free You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. Filing 2006 taxes late free Nonelective contributions. Filing 2006 taxes late free   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. Filing 2006 taxes late free If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. Filing 2006 taxes late free Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). Filing 2006 taxes late free   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. Filing 2006 taxes late free Example 1. Filing 2006 taxes late free In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. Filing 2006 taxes late free Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Filing 2006 taxes late free You make a 2% nonelective contribution. Filing 2006 taxes late free Both of you are under age 50. Filing 2006 taxes late free The total contribution you make for Jane is $4,320, figured as follows. Filing 2006 taxes late free Salary reduction contributions ($36,000 × . Filing 2006 taxes late free 10) $3,600 2% nonelective contributions ($36,000 × . Filing 2006 taxes late free 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. Filing 2006 taxes late free Salary reduction contributions ($50,000 × . Filing 2006 taxes late free 10) $5,000 2% nonelective contributions ($50,000 × . Filing 2006 taxes late free 02) 1,000 Total contributions $6,000 Example 2. Filing 2006 taxes late free Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. Filing 2006 taxes late free Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . Filing 2006 taxes late free 02) 1,500 Total contributions $13,500 Time limits for contributing funds. Filing 2006 taxes late free   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. Filing 2006 taxes late free You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. Filing 2006 taxes late free Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. Filing 2006 taxes late free When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. Filing 2006 taxes late free You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. Filing 2006 taxes late free Example 1. Filing 2006 taxes late free Your tax year is the fiscal year ending June 30. Filing 2006 taxes late free Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. Filing 2006 taxes late free Example 2. Filing 2006 taxes late free You are a sole proprietor whose tax year is the calendar year. Filing 2006 taxes late free Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. Filing 2006 taxes late free Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Filing 2006 taxes late free For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. Filing 2006 taxes late free Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Filing 2006 taxes late free (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. Filing 2006 taxes late free ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. Filing 2006 taxes late free SIMPLE IRA plan contributions are not subject to federal income tax withholding. Filing 2006 taxes late free However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. Filing 2006 taxes late free Matching and nonelective contributions are not subject to these taxes. Filing 2006 taxes late free Reporting on Form W-2. Filing 2006 taxes late free   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. Filing 2006 taxes late free You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Filing 2006 taxes late free You must also include them in box 12. Filing 2006 taxes late free Mark the “Retirement plan” checkbox in box 13. Filing 2006 taxes late free For more information, see the Form W-2 instructions. Filing 2006 taxes late free Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. Filing 2006 taxes late free Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. Filing 2006 taxes late free However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. Filing 2006 taxes late free Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. Filing 2006 taxes late free Early withdrawals generally are subject to a 10% additional tax. Filing 2006 taxes late free However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. Filing 2006 taxes late free More information. Filing 2006 taxes late free   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. Filing 2006 taxes late free More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. Filing 2006 taxes late free SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. Filing 2006 taxes late free A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. Filing 2006 taxes late free However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. Filing 2006 taxes late free Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. Filing 2006 taxes late free If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. Filing 2006 taxes late free See Catch-up contributions , earlier under Contribution Limits. Filing 2006 taxes late free You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. Filing 2006 taxes late free No other contributions can be made to the trust. Filing 2006 taxes late free No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. Filing 2006 taxes late free The employee's rights to any contributions are nonforfeitable. Filing 2006 taxes late free No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). Filing 2006 taxes late free Compensation is defined earlier in this chapter. Filing 2006 taxes late free Employee notification. Filing 2006 taxes late free   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. Filing 2006 taxes late free See Notification Requirement in this chapter. Filing 2006 taxes late free Credit for startup costs. Filing 2006 taxes late free   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. Filing 2006 taxes late free For more information, see Credit for startup costs under Reminders, earlier. Filing 2006 taxes late free Note on Forms. Filing 2006 taxes late free   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. Filing 2006 taxes late free To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. Filing 2006 taxes late free Prev  Up  Next   Home   More Online Publications
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Procurement Small Business Program Office

Our Purpose:

The Internal Revenue Service (IRS) Small Business Program Office was established to (1) assist small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses, to develop, grow, and ensure their long-term success; (2) continually foster an environment where small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses can compete successfully for a fair share of IRS's procurements on their own merits; and (3) assist large businesses to increase subcontracting opportunities for small, HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses.

The IRS small business goals for FY 2014 are as follows:

 

IRS FY 2014 SMALL BUSINESS GOALS

Small Business (SB)

35.07%

Small Disadvantaged Business (SDB)

5.0%

Woman-Owned Small Business (WOSB)

5.0%

HUBZone Small Business (HUBZone)

3.0%

Service-Disabled Veteran-Owned Small Business (SDVOSB)

3.0%

Veteran-Owned Small Business (VOSB)

No Goal



 

IRS FY 2014 SUB-CONTRACTING GOALS

Small Business (SB)

35%

Small Disadvantaged Business (SDB)

5.0%

Woman-Owned Small Business (WOSB)

5.0%

HUBZone Small Business (HUBZone)

3.0%

Service-Disabled Veteran-Owned Small Business (SDVOSB)

3.0%


 

Points of Contact:

Please Note: This office does not have the expertise to answer tax questions. Please search the website under the Search Function for answers to tax questions or call the toll-free tax assistance line at 1-800-829-1040 for individual tax questions and 1-800-829-4933 for business tax questions. The IRS has no loan program. The IRS does have a small E-Grants Program for Low Income Taxpayer Clinics and Tax Counseling for Elderly (TCE) services. For further information on financing your business, please visit the Small Business Administrations (SBA's) web site.

 

For Small Business Concerns: Prior to contacting the Small Business Program Office, please review the information contained in this section as well as the Treasury Forecast of Procurement Opportunities to determine if the IRS actually purchases the products/services you are interested in selling to the IRS. Upon completion of the review, please feel free to contact the Small Business Program Office for further assistance in doing business with the IRS.

LaTonya Richardson - Small Business Specialist
Mary McKinzie - Procurement Analyst
Phone: 240-613-8600
Fax:  240-613-8552
Email: IRS Small Business Program

 


Office of Procurement - The Office of Procurement organization is located in Oxon Hill, Maryland, and handles nationwide IRS procurements, requirements for the Martinsburg, WV and Detroit, MI Computing Centers, and all local requirements for the IRS headquarters offices in the Washington, DC metropolitan area. In addition, there are four area procurement offices located in New York, NY, Atlanta, GA, Dallas, TX and Oakland, CA.

Purchase Card Program (Micropurchases) - The Internal Revenue Service currently spends approximately $4 million per month through individual purchase card transactions. Approximately 4,300 IRS field employees use the purchase cards to make purchases up to $3,000. These purchases, made throughout all IRS offices within the United States, cover a myriad of services, supplies, and equipment.

8(a) At-a-Glance Listing - The IRS' 8(a) At-A-Glance Listing contains information on the approximately 500 8(a) firms who are actively marketing the IRS at any given time. The listing contains each 8(a) firm's company name, address, phone number, graduation date, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting 8(a) firms for IRS contract opportunities. The listing is updated periodically to add new 8(a) firms and to delete graduated 8(a) firms.

HUBZone At-a-Glance Listing- The IRS’ HUBZone At-a-Glance Listing contains information on the HUBZone firms who are actively marketing the IRS. The listing contains each HUBZone firm’s company name, address, phone number, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting HUBZone firms for IRS contract opportunities. The listing is updated periodically to add new HUBZone firms.

Service Disabled Veteran-Owned Small Business (SDVOSB) At-a-Glance Listing- The IRS’ SDVOSB At-a-Glance Listing contains information on the SDVOSB firms who are actively marketing the IRS. The listing contains each SDVOSB firm’s company name, address, phone number, and a brief description of the products and/or services offered. The listing was developed to assist procurement and program personnel in selecting SDVOSB firms for IRS contract opportunities. The listing is updated periodically to add new SDVOSB firms.

Women Owned Small Business At-a-Glance Listing- The IRS' Women Owned Small Business At-a-Glance Listing contains information on the Women Owned Small Business (WOSB) firms who are actively marketing the IRS.  The listing contains each WOSB firm's company name, address, phone number, and a brief description of the products and/or services offered.  The listing was developed to assist procurement and program personnel in selecting WOSB firms for IRS contract opportunities.  The listing is updated periodically to add new WOSB firms.  

Freedom of Information Act (FOIA)- provides public access to agency records unless protected from disclosure by one of the FOIA’s nine exemptions or three exclusions.

Outreach Information - The Small Business Program Office is available to meet with small, (8a), HUBZone small, small disadvantaged, women-owned small, veteran-owned small, and service disabled veteran-owned small businesses to discuss a company's capabilities provide information on future procurement opportunities, and give advice on procurement questions. Individual appointments are available by phone or in person by calling 240-613-8600 or by sending an e-mail to AWSS.SBRO@IRS.GOV  .

The Small Business Program Office periodically hosts small business outreach events to target 8(a), HUBZone, Service Disabled Veteran Owned and Women Owned Small Businesses. Notice of the events are posted on Federal Business Opportunities when scheduled and are posted on our Internet page under Outreach Events.

Forecast of Procurement Opportunities - The IRS Forecast of Procurement Opportunities is available under the Treasury Web Site. There are two sections to the IRS Forecast: existing contracts, and new opportunities. The existing contracts section contains a list of active IRS contracts including NAICS code, contract description, dollar value, final year of contract, procurement contact and phone number, contract number, and contractor name. The new opportunities section contains a list of future contract opportunities including NAICS code, project description, dollar value (estimated), quarter and fiscal year of release date of the RFP, set-aside information, procurement contact and phone number.

Bidders List Information - In order to receive an award from any Treasury bureau, it is now required that your company register in the System for Award Management (SAM) database. The SAM serves as the primary Government repository for contractor information required for the conduct of business with the Government. 

Links to Other Small Business Sites

Success Stories - In Fiscal Year 2012, the IRS awarded approximately $656 Million Dollars in contracts to small business concerns. There are many success stories regarding small business concerns who provide much needed products and services to the IRS.

 


Questions about the Procurement information on this site, please contact the webmaster.
Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 04-Feb-2014

The Filing 2006 Taxes Late Free

Filing 2006 taxes late free 5. Filing 2006 taxes late free   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing 2006 taxes late free You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing 2006 taxes late free By selecting the method that is best for you, you will have quick and easy access to tax help. Filing 2006 taxes late free Free help with your tax return. Filing 2006 taxes late free   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing 2006 taxes late free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing 2006 taxes late free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 2006 taxes late free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 2006 taxes late free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing 2006 taxes late free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing 2006 taxes late free gov, download the IRS2Go app, or call 1-800-906-9887. Filing 2006 taxes late free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 2006 taxes late free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing 2006 taxes late free aarp. Filing 2006 taxes late free org/money/taxaide or call 1-888-227-7669. Filing 2006 taxes late free For more information on these programs, go to IRS. Filing 2006 taxes late free gov and enter “VITA” in the search box. Filing 2006 taxes late free Internet. Filing 2006 taxes late free    IRS. Filing 2006 taxes late free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing 2006 taxes late free Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 2006 taxes late free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing 2006 taxes late free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing 2006 taxes late free gov or download the IRS2Go app and select the Refund Status option. Filing 2006 taxes late free The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 2006 taxes late free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing 2006 taxes late free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 2006 taxes late free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 2006 taxes late free Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing 2006 taxes late free No need to wait on the phone or stand in line. Filing 2006 taxes late free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing 2006 taxes late free When you reach the response screen, you can print the entire interview and the final response for your records. Filing 2006 taxes late free New subject areas are added on a regular basis. Filing 2006 taxes late free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing 2006 taxes late free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing 2006 taxes late free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing 2006 taxes late free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing 2006 taxes late free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing 2006 taxes late free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing 2006 taxes late free You can also ask the IRS to mail a return or an account transcript to you. Filing 2006 taxes late free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing 2006 taxes late free gov or by calling 1-800-908-9946. Filing 2006 taxes late free Tax return and tax account transcripts are generally available for the current year and the past three years. Filing 2006 taxes late free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing 2006 taxes late free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing 2006 taxes late free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing 2006 taxes late free Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing 2006 taxes late free gov and enter Where's My Amended Return? in the search box. Filing 2006 taxes late free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 2006 taxes late free It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 2006 taxes late free Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing 2006 taxes late free gov. Filing 2006 taxes late free Select the Payment tab on the front page of IRS. Filing 2006 taxes late free gov for more information. Filing 2006 taxes late free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing 2006 taxes late free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing 2006 taxes late free gov. Filing 2006 taxes late free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing 2006 taxes late free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing 2006 taxes late free gov. Filing 2006 taxes late free Request an Electronic Filing PIN by going to IRS. Filing 2006 taxes late free gov and entering Electronic Filing PIN in the search box. Filing 2006 taxes late free Download forms, instructions and publications, including accessible versions for people with disabilities. Filing 2006 taxes late free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing 2006 taxes late free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing 2006 taxes late free An employee can answer questions about your tax account or help you set up a payment plan. Filing 2006 taxes late free Before you visit, check the Office Locator on IRS. Filing 2006 taxes late free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing 2006 taxes late free If you have a special need, such as a disability, you can request an appointment. Filing 2006 taxes late free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing 2006 taxes late free Apply for an Employer Identification Number (EIN). Filing 2006 taxes late free Go to IRS. Filing 2006 taxes late free gov and enter Apply for an EIN in the search box. Filing 2006 taxes late free Read the Internal Revenue Code, regulations, or other official guidance. Filing 2006 taxes late free Read Internal Revenue Bulletins. Filing 2006 taxes late free Sign up to receive local and national tax news and more by email. Filing 2006 taxes late free Just click on “subscriptions” above the search box on IRS. Filing 2006 taxes late free gov and choose from a variety of options. Filing 2006 taxes late free Phone. Filing 2006 taxes late free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing 2006 taxes late free Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 2006 taxes late free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing 2006 taxes late free gov, or download the IRS2Go app. Filing 2006 taxes late free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 2006 taxes late free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 2006 taxes late free Most VITA and TCE sites offer free electronic filing. Filing 2006 taxes late free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing 2006 taxes late free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing 2006 taxes late free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing 2006 taxes late free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 2006 taxes late free The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 2006 taxes late free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 2006 taxes late free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2006 taxes late free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 2006 taxes late free Note, the above information is for our automated hotline. Filing 2006 taxes late free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing 2006 taxes late free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing 2006 taxes late free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 2006 taxes late free It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 2006 taxes late free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing 2006 taxes late free You should receive your order within 10 business days. Filing 2006 taxes late free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing 2006 taxes late free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing 2006 taxes late free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing 2006 taxes late free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing 2006 taxes late free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing 2006 taxes late free Mail. Filing 2006 taxes late free   You can send your order for forms, instructions, and publications to the address below. Filing 2006 taxes late free You should receive a response within 10 business days after your request is received. Filing 2006 taxes late free Internal Revenue Service 1201 N. Filing 2006 taxes late free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing 2006 taxes late free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 2006 taxes late free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing 2006 taxes late free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing 2006 taxes late free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing 2006 taxes late free You face (or your business is facing) an immediate threat of adverse action. Filing 2006 taxes late free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing 2006 taxes late free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing 2006 taxes late free Here's why we can help: TAS is an independent organization within the IRS. Filing 2006 taxes late free Our advocates know how to work with the IRS. Filing 2006 taxes late free Our services are free and tailored to meet your needs. Filing 2006 taxes late free We have offices in every state, the District of Columbia, and Puerto Rico. Filing 2006 taxes late free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing 2006 taxes late free irs. Filing 2006 taxes late free gov/Advocate, or call us toll-free at 1-877-777-4778. Filing 2006 taxes late free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing 2006 taxes late free If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. Filing 2006 taxes late free irs. Filing 2006 taxes late free gov/Advocate/Systemic-Advocacy-Management-System-SAMS. Filing 2006 taxes late free Low Income Taxpayer Clinics. Filing 2006 taxes late free    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing 2006 taxes late free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing 2006 taxes late free Visit www. Filing 2006 taxes late free irs. Filing 2006 taxes late free gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 2006 taxes late free Prev  Up  Next   Home   More Online Publications