File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Filing State Income Tax

2010 1040 EzTaxact Com 20111040ez Form For 2013Irs Web Page Income Tax Form 2012Individual Income Tax ReturnTax Form 1040nr EzMilitary TurbotaxTax Forms Online1040Income Tax Preparation2011 Federal Tax Forms 1040 Ez1040a 2010 Tax FormIrs Forms 1040xLowest Price State Tax FilingFile Tax 1040ez Free OnlineIrs 1040ezE File Tax ReturnsIrs Tax Forms 1040ezIncome Tax Preparations2012 Income Tax FilingIrs Forms 1040Free Turbo Tax 2011File Amended 2012 Tax ReturnFile 2009 Taxes Online Free State And FederalFile My 2012 TaxesI Need Tax Instruction Booklet For 1040ezAmend My 2012 Tax ReturnTax 1040ezAmending TaxesFree H & R Block Tax FilingFile An Amended Tax ReturnIrs Gov Free File Federal And State TaxesTax Forms 2009How To Amend My Tax ReturnFile State Taxes Only For Free2013 1040ezEz Tax Form 2012Tax Act Free 2012File Amended ReturnDoes A Full Time Student Have To File Taxes

Filing State Income Tax

Filing state income tax IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Filing state income tax   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Filing state income tax 25% of an eligible employee's compensation. Filing state income tax $40,000 (subject to cost-of-living adjustments after 2002). Filing state income tax Deduction limit. Filing state income tax   For years beginning after 2001, the following changes apply to the SEP deduction limit. Filing state income tax Elective deferrals (SARSEPs). Filing state income tax   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Filing state income tax Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Filing state income tax Definition of compensation. Filing state income tax    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Filing state income tax More information. Filing state income tax   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Filing state income tax 403(b) Plans Figuring catch-up contributions. Filing state income tax   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Filing state income tax Qualified retirement plans. Filing state income tax 403(b) plans. Filing state income tax Simplified employee pensions (SEP). Filing state income tax SIMPLE plans. Filing state income tax   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Filing state income tax For 2002, the limit is $1,000. Filing state income tax Rollovers to and from 403(b) plans. Filing state income tax   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Filing state income tax This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Filing state income tax Years of service for church employees and ministers. Filing state income tax   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Filing state income tax Prior law required church employees and ministers to figure years of service separately for each employer. Filing state income tax   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Filing state income tax Foreign missionaries. Filing state income tax   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Filing state income tax More information. Filing state income tax   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Filing state income tax Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Filing state income tax For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Filing state income tax The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Filing state income tax More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Filing state income tax Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Powers of Attorney for LLCs

If… And… Then the taxpayer is… Form 2848, POA is…

The LLC is a single member disregarded entity…

(except for employment taxes for which the entity is not considered disregarded; see Treas. Reg. § 301.7701-2(c)(2)(iv)(B))

The business or activity is reporting income and expenses on Form 1040, Schedules C or E… The individual. Spouses cannot sign on behalf of the member/spouse unless a separate POA exists naming the spouse.  Signed by the individual (member) and should include the SSN (and if one exists for employment or excise taxes, the EIN of the LLC.)
The business or activity is reporting income on Form 1041, Trust or Estate Tax Return The trustee, executor or other fiduciary responsible for filing the Form 1041 return; Generally the fiduciary must submit Form 56. Signed by the trustee, executor or fiduciary with the authority to bind the trust or estate, listing the EIN from the Form 1041.

The issue is employment taxes reported on Forms 940/941 series

The LLC business.

Signed by the LLC member.

See Treas. Reg. § 301.7701-2(c)(2)(iv)(B)

The LLC (regardless of number of members) elects to be treated as an association taxable as a corporation… The business is reporting income on Form 1120, U.S. Corporation Tax Return… The corporation Signed by a current corporate officer or employee having the authority to bind the corporation using the corporate EIN. 
The business is reporting income on Form 1120 S, U.S. Income Tax Return for an S Corporation and liability is determined at the corporate level… The corporation Signed by a current corporate officer or employee having the authority to bind the corporation using the corporate EIN. 
The business is reporting income on Form 1120 S, U.S. Income Tax Return for an S Corporation and liability is determined at the shareholder level… The individual shareholder Signed by the shareholder using the SSN (or in the case of a qualifying trust, the trust EIN).

The LLC is a multiple member entity…

Also refer to the TEFRA Rules

The business or activity is reporting on Form 1065, U.S. Return of Partnership Income, is not subject to TEFRA rules and the liability is determined at the partnership level (for example: employment taxes) The partnership  Signed by any manager authorized to act in the name of the partnership (based on state law that LLC manager has the authority to bind the partnership); the partnership uses its EIN. 
The business or activity is reporting on Form 1065, U.S. Return of Partnership Income, is not subject to TEFRA rules and the liability is determined at the partner level (eg: flow through items, distributive shares of income, deductions, credits, etc.)… Each partner separately Signed by each partner using his/her SSN. See flowchart below.
The LLC is a TEFRA partnership and has designated a Tax Matters Partner (TMP) on its return or via Form 13798-L for regular partnership level business The partners Form 2848 is signed by the manager under state law or the TMP. Generally, only a TMP signed POA can extend the period for assessing partners and only a manager signed POA can sign documents for the LLC itself. If the TMP is not a natural person, the attribution for who acts on behalf of that partner/entity signs the POA (for example: the person authorized under state law to sign on behalf of a partnership, officer of a corporation, trustee of a trust, etc.). 
The LLC is a TEFRA partnership and has designated a TMP but involves issues binding non-notice partners or requests for partnership level administrative adjustments The partners Not allowed. Only the TMP can file a partnership-level AAR or sign a settlement agreement binding non-notice partners.
The LLC is a TEFRA partnership and has not designated a TMP The partners A manager under state law or the default TMP under the largest profits interests test. See IRC § 6231(a)(7)(B);Treas. Reg. § 301.6231(a)(7)-2
Page Last Reviewed or Updated: 06-Dec-2013

The Filing State Income Tax

Filing state income tax Publication 925 - Additional Material Prev  Up  Next   Home   More Online Publications