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Filing Late Taxes Online

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Filing Late Taxes Online

Filing late taxes online 3. Filing late taxes online   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 late taxes online 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 late taxes online In addition, you will contribute matching or nonelective contributions. Filing late taxes online SIMPLE plans can only be maintained on a calendar-year basis. Filing late taxes online A SIMPLE plan can be set up in either of the following ways. Filing late taxes online Using SIMPLE IRAs (SIMPLE IRA plan). Filing late taxes online As part of a 401(k) plan (SIMPLE 401(k) plan). Filing late taxes online Many financial institutions will help you set up a SIMPLE plan. Filing late taxes online SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. Filing late taxes online Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. Filing late taxes online For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. Filing late taxes online Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. Filing late taxes online You meet the employee limit. Filing late taxes online You do not maintain another qualified plan unless the other plan is for collective bargaining employees. Filing late taxes online Employee limit. Filing late taxes online   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 late taxes online 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 late taxes online Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). Filing late taxes online   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. Filing late taxes online Grace period for employers who cease to meet the 100-employee limit. Filing late taxes online   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 late taxes online   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. Filing late taxes online 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 late taxes online Coverage under the plan has not significantly changed during the grace period. Filing late taxes online The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. Filing late taxes online    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 late taxes online Other qualified plan. Filing late taxes online   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 late taxes online Exception. Filing late taxes online   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. Filing late taxes online Who Can Participate in a SIMPLE IRA Plan? Eligible employee. Filing late taxes online   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 late taxes online The term “employee” includes a self-employed individual who received earned income. Filing late taxes online   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 late taxes online For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. Filing late taxes online However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. Filing late taxes online Excludable employees. Filing late taxes online   The following employees do not need to be covered under a SIMPLE IRA plan. Filing late taxes online 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 late taxes online Nonresident alien employees who have received no U. Filing late taxes online S. Filing late taxes online source wages, salaries, or other personal services compensation from you. Filing late taxes online Compensation. Filing late taxes online   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 late taxes online 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 late taxes online 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 late taxes online 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 late taxes online Each form is a model savings incentive match plan for employees (SIMPLE) plan document. Filing late taxes online Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. Filing late taxes online 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 late taxes online Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. Filing late taxes online 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 late taxes online Keep the original form. Filing late taxes online Do not file it with the IRS. Filing late taxes online Other uses of the forms. Filing late taxes online   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 late taxes online Meeting employer notification requirements for the SIMPLE IRA plan. Filing late taxes online Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. Filing late taxes online Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. Filing late taxes online Deadline for setting up a SIMPLE IRA plan. Filing late taxes online   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 late taxes online 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 late taxes online 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 late taxes online A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. Filing late taxes online Setting up a SIMPLE IRA. Filing late taxes online   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. Filing late taxes online A SIMPLE IRA must be set up for each eligible employee. Filing late taxes online 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 late taxes online   A SIMPLE IRA cannot be a Roth IRA. Filing late taxes online Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. Filing late taxes online Deadline for setting up a SIMPLE IRA. Filing late taxes online   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 late taxes online See Time limits for contributing funds , later, under Contribution Limits. Filing late taxes online Credit for startup costs. Filing late taxes online   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 late taxes online For more information, see Credit for startup costs under Reminders, earlier. Filing late taxes online 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 late taxes online The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. Filing late taxes online Your decision to make either matching contributions or nonelective contributions (discussed later). Filing late taxes online A summary description provided by the financial institution. Filing late taxes online Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. Filing late taxes online Election period. Filing late taxes online   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 late taxes online 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 late taxes online   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. Filing late taxes online For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. Filing late taxes online 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 late taxes online Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. Filing late taxes online You, as the employer, must make either matching contributions or nonelective contributions, defined later. Filing late taxes online No other contributions can be made to the SIMPLE IRA plan. Filing late taxes online These contributions, which you can deduct, must be made timely. Filing late taxes online See Time limits for contributing funds , later. Filing late taxes online Salary reduction contributions. Filing late taxes online   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 late taxes online 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 late taxes online You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. Filing late taxes online   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 late taxes online Catch-up contributions. Filing late taxes online   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 late taxes online The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. Filing late taxes online Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. Filing late taxes online However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. Filing late taxes online The catch-up contribution limit. Filing late taxes online The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. Filing late taxes online Employer matching contributions. Filing late taxes online   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 late taxes online This requirement does not apply if you make nonelective contributions as discussed later. Filing late taxes online Example. Filing late taxes online In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. Filing late taxes online Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Filing late taxes online You make 3% matching contributions. Filing late taxes online The total contribution you make for John is $2,000, figured as follows. Filing late taxes online Salary reduction contributions ($25,000 × . Filing late taxes online 05) $1,250 Employer matching contribution ($25,000 × . Filing late taxes online 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. Filing late taxes online Salary reduction contributions ($40,000 × . Filing late taxes online 10) $4,000 Employer matching contribution ($40,000 × . Filing late taxes online 03) 1,200 Total contributions $5,200 Lower percentage. Filing late taxes online   If you choose a matching contribution less than 3%, the percentage must be at least 1%. Filing late taxes online 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 late taxes online 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 late taxes online Nonelective contributions. Filing late taxes online   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 late taxes online If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. Filing late taxes online 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 late taxes online   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 late taxes online Example 1. Filing late taxes online In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. Filing late taxes online Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. Filing late taxes online You make a 2% nonelective contribution. Filing late taxes online Both of you are under age 50. Filing late taxes online The total contribution you make for Jane is $4,320, figured as follows. Filing late taxes online Salary reduction contributions ($36,000 × . Filing late taxes online 10) $3,600 2% nonelective contributions ($36,000 × . Filing late taxes online 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. Filing late taxes online Salary reduction contributions ($50,000 × . Filing late taxes online 10) $5,000 2% nonelective contributions ($50,000 × . Filing late taxes online 02) 1,000 Total contributions $6,000 Example 2. Filing late taxes online 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 late taxes online Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . Filing late taxes online 02) 1,500 Total contributions $13,500 Time limits for contributing funds. Filing late taxes online   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 late taxes online 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 late taxes online Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. Filing late taxes online 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 late taxes online 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 late taxes online Example 1. Filing late taxes online Your tax year is the fiscal year ending June 30. Filing late taxes online 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 late taxes online Example 2. Filing late taxes online You are a sole proprietor whose tax year is the calendar year. Filing late taxes online 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 late taxes online Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. Filing late taxes online 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 late taxes online Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. Filing late taxes online (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. Filing late taxes online ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. Filing late taxes online SIMPLE IRA plan contributions are not subject to federal income tax withholding. Filing late taxes online However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. Filing late taxes online Matching and nonelective contributions are not subject to these taxes. Filing late taxes online Reporting on Form W-2. Filing late taxes online   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. Filing late taxes online You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. Filing late taxes online You must also include them in box 12. Filing late taxes online Mark the “Retirement plan” checkbox in box 13. Filing late taxes online For more information, see the Form W-2 instructions. Filing late taxes online Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. Filing late taxes online Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. Filing late taxes online 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 late taxes online 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 late taxes online Early withdrawals generally are subject to a 10% additional tax. Filing late taxes online However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. Filing late taxes online More information. Filing late taxes online   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. Filing late taxes online 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 late taxes online 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 late taxes online 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 late taxes online 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 late taxes online 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 late taxes online 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 late taxes online See Catch-up contributions , earlier under Contribution Limits. Filing late taxes online 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 late taxes online No other contributions can be made to the trust. Filing late taxes online 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 late taxes online The employee's rights to any contributions are nonforfeitable. Filing late taxes online 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 late taxes online Compensation is defined earlier in this chapter. Filing late taxes online Employee notification. Filing late taxes online   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. Filing late taxes online See Notification Requirement in this chapter. Filing late taxes online Credit for startup costs. Filing late taxes online   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 late taxes online For more information, see Credit for startup costs under Reminders, earlier. Filing late taxes online Note on Forms. Filing late taxes online   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. Filing late taxes online To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. Filing late taxes online Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Bureau of Consumer Credit Protection

Website: Bureau of Consumer Credit Protection

Address: Bureau of Consumer Credit Protection
35 State House Station
Augusta, ME 04333

Phone Number: 207-624-8527

Toll-free: 1-800-332-8529 (ME)

TTY: 1-888-577-6690

Maine Attorney General's Office

Website: Maine Attorney General's Office

Address: Maine Attorney General's Office
Consumer Information and Mediation Service
Six State House Station
Augusta, ME 04333

Phone Number: 207-626-8849

Toll-free: 1-800-436-2131 (ME)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Bureau of Financial Institutions

Website: Bureau of Financial Institutions

Address: Bureau of Financial Institutions
Consumer Outreach Program
36 State House Station
Augusta, ME 04333-0036

Phone Number: 207-624-8570

Toll-free: 1-800-965-5235

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Bureau of Insurance

Website: Bureau of Insurance

Address: Bureau of Insurance
34 State House Station
Augusta, ME 04333-0034

Phone Number: 207-624-8475

Toll-free: 1-800-300-5000 (ME)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Professional and Financial Regulation

Website: Department of Professional and Financial Regulation

Address: Department of Professional and Financial Regulation
Office of Securities
121 State House Station
Augusta, ME 04333

Phone Number: 207-624-8551

Toll-free: 1-877-624-8551 (ME)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Assistance Division
18 State House Station
Augusta, ME 04333-0018

Phone Number: 207-287-3831

Toll-free: 1-800-452-4699 (ME)

TTY: 1-800-437-1220

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The Filing Late Taxes Online

Filing late taxes online Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Filing late taxes online Tax questions. Filing late taxes online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. Filing late taxes online irs. Filing late taxes online gov/pub929. Filing late taxes online Reminders Social security number (SSN). Filing late taxes online  Dependents who are required to file a tax return must have an SSN. Filing late taxes online To apply for an SSN, file Form SS-5 with the Social Security Administration. Filing late taxes online You can go to the website www. Filing late taxes online socialsecurity. Filing late taxes online gov for more information. Filing late taxes online Individual taxpayer identification number (ITIN). Filing late taxes online  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. Filing late taxes online To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Filing late taxes online It takes 6-10 weeks to get an ITIN. Filing late taxes online The ITIN is entered wherever an SSN is requested on a tax return. Filing late taxes online If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. Filing late taxes online See the Form W-7 instructions for more information. Filing late taxes online An ITIN is for tax use only. Filing late taxes online It does not entitle you to social security benefits or change your employment or immigration status under U. Filing late taxes online S. Filing late taxes online law. Filing late taxes online Effective January 1, 2013, ITINs will expire after 5 years. Filing late taxes online Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. Filing late taxes online Photographs of missing children. Filing late taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing late taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing late taxes online 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. Filing late taxes online Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. Filing late taxes online  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). Filing late taxes online Definitions. Filing late taxes online   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. Filing late taxes online Comments and suggestions. Filing late taxes online   We welcome your comments about this publication and your suggestions for future editions. Filing late taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing late taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing late taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing late taxes online   You can send your comments from www. Filing late taxes online irs. Filing late taxes online gov/formspubs/. Filing late taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing late taxes online ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing late taxes online Ordering forms and publications. Filing late taxes online   Visit www. Filing late taxes online irs. Filing late taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing late taxes online Internal Revenue Service 1201 N. Filing late taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing late taxes online   If you have a tax question, check the information available on IRS. Filing late taxes online gov or call 1-800-829-1040. Filing late taxes online We cannot answer tax questions sent to either of the above addresses. Filing late taxes online Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing late taxes online Prev  Up  Next   Home   More Online Publications