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Filing For State Taxes

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Filing For State Taxes

Filing for state taxes Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Filing for state taxes Please click the link to view the image. Filing for state taxes Form 1040A, page 1, for Joshua A. Filing for state taxes Blake This image is too large to be displayed in the current screen. Filing for state taxes Please click the link to view the image. Filing for state taxes Form 1040A, page 2, for Joshua A. Filing for state taxes Blake This image is too large to be displayed in the current screen. Filing for state taxes Please click the link to view the image. Filing for state taxes Form 8615 for Joshua A. Filing for state taxes Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Filing for state taxes Enter the amount from Form 1040A, line 27 1. Filing for state taxes 48,800*       2. Filing for state taxes Enter the amount from Form 1040A, line 9b 2. Filing for state taxes 300*           3. Filing for state taxes Enter the amount from Form 1040A, line 10 3. Filing for state taxes 200*           4. Filing for state taxes Add lines 2 and 3 4. Filing for state taxes 500       5. Filing for state taxes Subtract line 4 from line 1. Filing for state taxes If zero or less, enter -0- 5. Filing for state taxes 48,300       6. Filing for state taxes Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Filing for state taxes 48,800*         $48,600 if head of household. Filing for state taxes                   7. Filing for state taxes Enter the smaller of line 5 or line 6 7. Filing for state taxes 48,300       8. Filing for state taxes Subtract line 7 from line 6. Filing for state taxes This amount is taxed at 0% 8. Filing for state taxes   500       9. Filing for state taxes Enter the smaller of line 1 or line 4 9. Filing for state taxes 500       10. Filing for state taxes Enter the amount from line 8 10. Filing for state taxes   500       11. Filing for state taxes Subtract line 10 from line 9 11. Filing for state taxes  -0-       12. Filing for state taxes Multiply line 11 by 15% (. Filing for state taxes 15) 12. Filing for state taxes -0-   13. Filing for state taxes Use the Tax Table to figure the tax on the amount on line 5. Filing for state taxes Enter the tax here 13. Filing for state taxes 6,356   14. Filing for state taxes Add lines 12 and 13 14. Filing for state taxes 6,356   15. Filing for state taxes Use the Tax Table to figure the tax on the amount on line 1. Filing for state taxes Enter the tax here 15. Filing for state taxes 6,431   16. Filing for state taxes Tax on all taxable income. Filing for state taxes Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Filing for state taxes 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Filing for state taxes Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Filing for state taxes Enter the amount from Form 1040A, line 27 1. Filing for state taxes 1,650*       2. Filing for state taxes Enter the amount from Form 1040A, line 9b 2. Filing for state taxes 750*           3. Filing for state taxes Enter the amount from Form 1040A, line 10 3. Filing for state taxes 500*           4. Filing for state taxes Add lines 2 and 3 4. Filing for state taxes 1,250       5. Filing for state taxes Subtract line 4 from line 1. Filing for state taxes If zero or less, enter -0- 5. Filing for state taxes  400       6. Filing for state taxes Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Filing for state taxes 1,650*         $48,600 if head of household. Filing for state taxes                   7. Filing for state taxes Enter the smaller of line 5 or line 6 7. Filing for state taxes   400       8. Filing for state taxes Subtract line 7 from line 6. Filing for state taxes This amount is taxed at 0% 8. Filing for state taxes 1,250       9. Filing for state taxes Enter the smaller of line 1 or line 4 9. Filing for state taxes 1,250       10. Filing for state taxes Enter the amount from line 8 10. Filing for state taxes 1,250       11. Filing for state taxes Subtract line 10 from line 9 11. Filing for state taxes -0-       12. Filing for state taxes Multiply line 11 by 15% (. Filing for state taxes 15) 12. Filing for state taxes -0-   13. Filing for state taxes Use the Tax Table to figure the tax on the amount on line 5. Filing for state taxes Enter the tax here 13. Filing for state taxes 41*   14. Filing for state taxes Add lines 12 and 13 14. Filing for state taxes 41   15. Filing for state taxes Use the Tax Table to figure the tax on the amount on line 1. Filing for state taxes Enter the tax here 15. Filing for state taxes 166*   16. Filing for state taxes Tax on all taxable income. Filing for state taxes Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Filing for state taxes 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Filing for state taxes Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Filing for state taxes Enter the amount from Form 1040A, line 27 1. Filing for state taxes 2,450       2. Filing for state taxes Enter the amount from Form 1040A, line 9b 2. Filing for state taxes 1,050           3. Filing for state taxes Enter the amount from Form 1040A, line 10 3. Filing for state taxes 700           4. Filing for state taxes Add lines 2 and 3 4. Filing for state taxes 1,750       5. Filing for state taxes Subtract line 4 from line 1. Filing for state taxes If zero or less, enter -0- 5. Filing for state taxes    700       6. Filing for state taxes Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Filing for state taxes 2,450         $48,600 if head of household. Filing for state taxes                   7. Filing for state taxes Enter the smaller of line 5 or line 6 7. Filing for state taxes  700       8. Filing for state taxes Subtract line 7 from line 6. Filing for state taxes This amount is taxed at 0% 8. Filing for state taxes 1,750       9. Filing for state taxes Enter the smaller of line 1 or line 4 9. Filing for state taxes 1,750       10. Filing for state taxes Enter the amount from line 8 10. Filing for state taxes 1,750       11. Filing for state taxes Subtract line 10 from line 9 11. Filing for state taxes -0-       12. Filing for state taxes Multiply line 11 by 15% (. Filing for state taxes 15) 12. Filing for state taxes -0-   13. Filing for state taxes Use the Tax Table to figure the tax on the amount on line 5. Filing for state taxes Enter the tax here 13. Filing for state taxes  71   14. Filing for state taxes Add lines 12 and 13 14. Filing for state taxes  71   15. Filing for state taxes Use the Tax Table to figure the tax on the amount on line 1. Filing for state taxes Enter the tax here 15. Filing for state taxes 246   16. Filing for state taxes Tax on all taxable income. Filing for state taxes Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Filing for state taxes  71         How To Get Tax Help 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 for state taxes Free help with your tax return. Filing for state taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing for state taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing for state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing for state taxes 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 for state taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing for state taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing for state taxes gov, download the IRS2Go app, or call 1-800-906-9887. Filing for state taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing for state taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing for state taxes aarp. Filing for state taxes org/money/taxaide or call 1-888-227-7669. Filing for state taxes For more information on these programs, go to IRS. Filing for state taxes gov and enter “VITA” in the search box. Filing for state taxes Internet. Filing for state taxes    IRS. Filing for state taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing for state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing for state taxes 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 for state taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing for state taxes gov or download the IRS2Go app and select the Refund Status option. Filing for state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing for state taxes 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 for state taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing for state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing for state taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing for state taxes No need to wait on the phone or stand in line. Filing for state taxes 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 for state taxes When you reach the response screen, you can print the entire interview and the final response for your records. Filing for state taxes New subject areas are added on a regular basis. Filing for state taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing for state taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing for state taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing for state taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing for state taxes 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 for state taxes 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 for state taxes You can also ask the IRS to mail a return or an account transcript to you. Filing for state taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing for state taxes gov or by calling 1-800-908-9946. Filing for state taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Filing for state taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing for state taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing for state taxes 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 for state taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing for state taxes gov and enter Where's My Amended Return? in the search box. Filing for state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing for state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing for state taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing for state taxes gov. Filing for state taxes Select the Payment tab on the front page of IRS. Filing for state taxes gov for more information. Filing for state taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing for state taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing for state taxes gov. Filing for state taxes 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 for state taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing for state taxes gov. Filing for state taxes Request an Electronic Filing PIN by going to IRS. Filing for state taxes gov and entering Electronic Filing PIN in the search box. Filing for state taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Filing for state taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing for state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing for state taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing for state taxes Before you visit, check the Office Locator on IRS. Filing for state taxes 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 for state taxes If you have a special need, such as a disability, you can request an appointment. Filing for state taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing for state taxes Apply for an Employer Identification Number (EIN). Filing for state taxes Go to IRS. Filing for state taxes gov and enter Apply for an EIN in the search box. Filing for state taxes Read the Internal Revenue Code, regulations, or other official guidance. Filing for state taxes Read Internal Revenue Bulletins. Filing for state taxes Sign up to receive local and national tax news and more by email. Filing for state taxes Just click on “subscriptions” above the search box on IRS. Filing for state taxes gov and choose from a variety of options. Filing for state taxes    Phone. Filing for state taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing for state taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing for state taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing for state taxes gov, or download the IRS2Go app. Filing for state taxes 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 for state taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing for state taxes Most VITA and TCE sites offer free electronic filing. Filing for state taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing for state taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing for state taxes 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 for state taxes 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 for state taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing for state taxes 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 for state taxes 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 for state taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing for state taxes Note, the above information is for our automated hotline. Filing for state taxes 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 for state taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing for state taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing for state taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing for state taxes 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 for state taxes You should receive your order within 10 business days. Filing for state taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing for state taxes 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 for state taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing for state taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing for state taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing for state taxes    Walk-in. Filing for state taxes You can find a selection of forms, publications and services — in-person. Filing for state taxes Products. Filing for state taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing for state taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing for state taxes Services. Filing for state taxes You can walk in to your local TAC for face-to-face tax help. Filing for state taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing for state taxes Before visiting, use the Office Locator tool on IRS. Filing for state taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing for state taxes    Mail. Filing for state taxes You can send your order for forms, instructions, and publications to the address below. Filing for state taxes You should receive a response within 10 business days after your request is received. Filing for state taxes Internal Revenue Service 1201 N. Filing for state taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing for state taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing for state taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing for state taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing for state taxes 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 for state taxes You face (or your business is facing) an immediate threat of adverse action. Filing for state taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing for state taxes   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 for state taxes Here's why we can help: TAS is an independent organization within the IRS. Filing for state taxes Our advocates know how to work with the IRS. Filing for state taxes Our services are free and tailored to meet your needs. Filing for state taxes We have offices in every state, the District of Columbia, and Puerto Rico. Filing for state taxes   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing for state taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing for state taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing for state taxes Low Income Taxpayer Clinics 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 for state taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing for state taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing for state taxes Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 13-Mar-2014

The Filing For State Taxes

Filing for state taxes 13. Filing for state taxes   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Filing for state taxes A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Filing for state taxes However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Filing for state taxes The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Filing for state taxes The gas guzzler tax is being paid on a one-time filing. Filing for state taxes The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Filing for state taxes How To Make Deposits Electronic deposit requirement. Filing for state taxes   You must use electronic funds transfer to make excise tax deposits. Filing for state taxes Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing for state taxes 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 deposits on your behalf. Filing for state taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing for state taxes   EFTPS is a free service provided by the Department of Treasury. Filing for state taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing for state taxes To get more information about EFTPS or to enroll in EFTPS, visit www. Filing for state taxes eftps. Filing for state taxes gov or call 1-800-555-4477. Filing for state taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Filing for state taxes    Depositing on time. Filing for state taxes For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Filing for state taxes m. Filing for state taxes Eastern time). Filing for state taxes You will automatically be enrolled in EFTPS when you apply for an EIN. Filing for state taxes You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Filing for state taxes When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Filing for state taxes The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Filing for state taxes See Alternative method below. Filing for state taxes If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Filing for state taxes Regular method. Filing for state taxes   The deposit of tax for a semimonthly period is due by the 14th day following that period. Filing for state taxes Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Filing for state taxes If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Filing for state taxes Alternative method (IRS Nos. Filing for state taxes 22, 26, 27, and 28). Filing for state taxes   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Filing for state taxes Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Filing for state taxes The deposit of tax is due by the 3rd banking day after the 7th day of that period. Filing for state taxes   For an example of the alternative method, see the Instructions for Form 720. Filing for state taxes To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Filing for state taxes For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Filing for state taxes The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Filing for state taxes The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Filing for state taxes See Uncollected Tax Report in chapter 4. Filing for state taxes The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Filing for state taxes Special rule for deposits of taxes in September. Filing for state taxes   See the Instructions for Form 720 for a special rule on deposits made in September. Filing for state taxes Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Filing for state taxes Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Filing for state taxes Net tax liability. Filing for state taxes   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Filing for state taxes You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Filing for state taxes If you use this method, you must use it for all semimonthly periods in the calendar quarter. Filing for state taxes Do not reduce your liability by any amounts from Form 720X. Filing for state taxes Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Filing for state taxes Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Filing for state taxes 67%) of the net tax liability reported for the look-back quarter. Filing for state taxes For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Filing for state taxes 23%), 10/90 (11. Filing for state taxes 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Filing for state taxes Also, the total deposit for that semimonthly period must be at least 1/6 (16. Filing for state taxes 67%) of the net tax liability reported for the look-back quarter. Filing for state taxes Exceptions. Filing for state taxes   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Filing for state taxes 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Filing for state taxes Requirements to be met. Filing for state taxes   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Filing for state taxes    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Filing for state taxes Tax rate increases. Filing for state taxes   You must modify the safe harbor rule if there has been an increase in the rate of tax. Filing for state taxes You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Filing for state taxes To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Filing for state taxes Prev  Up  Next   Home   More Online Publications