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Free State Tax Return Filing

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Free State Tax Return Filing

Free state tax return filing 4. Free state tax return filing   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Free state tax return filing Higher income taxpayers. Free state tax return filing Minimum required for higher income taxpayers. Free state tax return filing Estate or trust payments of estimated tax. Free state tax return filing Lowering or eliminating the penalty. Free state tax return filing ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. Free state tax return filing Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. Free state tax return filing You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Free state tax return filing No penalty. Free state tax return filing   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Free state tax return filing The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Free state tax return filing (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Free state tax return filing ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Free state tax return filing Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Free state tax return filing You did not have a tax liability for 2012. Free state tax return filing You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Free state tax return filing IRS can figure the penalty for you. Free state tax return filing   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. Free state tax return filing Generally, the IRS will figure the penalty for you and send you a bill. Free state tax return filing   You only need to figure your penalty in the following three situations. Free state tax return filing You are requesting a waiver of part, but not all, of the penalty. Free state tax return filing You are using the annualized income installment method to figure the penalty. Free state tax return filing You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Free state tax return filing However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. Free state tax return filing See Form 2210 , later. Free state tax return filing Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. Free state tax return filing Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. Free state tax return filing General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. Free state tax return filing (Your 2012 tax return must cover a 12-month period. Free state tax return filing ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Free state tax return filing Special rules for certain individuals. Free state tax return filing   There are special rules for farmers and fishermen and certain higher income taxpayers. Free state tax return filing Farmers and fishermen. Free state tax return filing   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. Free state tax return filing   See Farmers and Fishermen , later. Free state tax return filing Higher income taxpayers. Free state tax return filing   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . Free state tax return filing This rule does not apply to farmers or fishermen. Free state tax return filing   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Free state tax return filing Penalty figured separately for each period. Free state tax return filing   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. Free state tax return filing This is true even if you are due a refund when you file your income tax return. Free state tax return filing Example. Free state tax return filing You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Free state tax return filing Early in January 2014, you made an estimate of your total 2013 tax. Free state tax return filing Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Free state tax return filing On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. Free state tax return filing Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Free state tax return filing You do not owe a penalty for your payment due January 15, 2014. Free state tax return filing However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. Free state tax return filing Minimum required each period. Free state tax return filing   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. Free state tax return filing 5% of your 2013 tax, or 25% of your 2012 tax. Free state tax return filing (Your 2012 tax return must cover a 12-month period. Free state tax return filing ) Minimum required for higher income taxpayers. Free state tax return filing   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Free state tax return filing 5% for 25% in (2) under General Rule . Free state tax return filing When penalty is charged. Free state tax return filing   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. Free state tax return filing If a payment is mailed, the date of the U. Free state tax return filing S. Free state tax return filing postmark is considered the date of payment. Free state tax return filing   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Free state tax return filing ) is considered to be the date of payment. Free state tax return filing Estate or trust payments of estimated tax. Free state tax return filing   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. Free state tax return filing Amended returns. Free state tax return filing    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. Free state tax return filing If you file an amended return after the due date of the original return, use the tax shown on the original return. Free state tax return filing   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. Free state tax return filing This rule applies only if both original separate returns were filed on time. Free state tax return filing 2012 separate returns and 2013 joint return. Free state tax return filing    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. Free state tax return filing You filed a separate return if you filed as single, head of household, or married filing separately. Free state tax return filing 2012 joint return and 2013 separate returns. Free state tax return filing    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. Free state tax return filing You are filing a separate return if you file as single, head of household, or married filing separately. Free state tax return filing   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. Free state tax return filing Then multiply the tax on the joint return by the following fraction. Free state tax return filing   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Free state tax return filing Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Free state tax return filing Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Free state tax return filing For 2013, they file married filing separately. Free state tax return filing Lisa figures her share of the tax on the 2012 joint return as follows. Free state tax return filing 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. Free state tax return filing 67% Lisa's part of tax on joint return ($6,484 × 88. Free state tax return filing 67%) $ 5,749 Form 2210. Free state tax return filing   In most cases, you do not need to file Form 2210. Free state tax return filing The IRS will figure the penalty for you and send you a bill. Free state tax return filing If you want us to figure the penalty for you, leave the penalty line on your return blank. Free state tax return filing Do not file Form 2210. Free state tax return filing   To determine if you should file Form 2210, see Part II of Form 2210. Free state tax return filing If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. Free state tax return filing If you use Form 2210, you cannot file Form 1040EZ. Free state tax return filing   On Form 1040, enter the amount of your penalty on line 77. Free state tax return filing If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Free state tax return filing If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Free state tax return filing   On Form 1040A, enter the amount of your penalty on line 46. Free state tax return filing If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Free state tax return filing If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Free state tax return filing Lowering or eliminating the penalty. Free state tax return filing    You may be able to lower or eliminate your penalty if you file Form 2210. Free state tax return filing You must file Form 2210 with your return if any of the following applies. Free state tax return filing You request a waiver. Free state tax return filing See Waiver of Penalty , later. Free state tax return filing You use the annualized income installment method. Free state tax return filing See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Free state tax return filing You use your actual withholding for each payment period for estimated tax purposes. Free state tax return filing See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Free state tax return filing You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. Free state tax return filing Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. Free state tax return filing Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. Free state tax return filing Total tax for 2013. Free state tax return filing   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Free state tax return filing    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Free state tax return filing Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Free state tax return filing The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Free state tax return filing Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Free state tax return filing   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Free state tax return filing   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Free state tax return filing Note. Free state tax return filing When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. Free state tax return filing Paid through withholding. Free state tax return filing    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. Free state tax return filing Add to that any write-in amount on line 72 identified as “Form 8689. Free state tax return filing ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. Free state tax return filing On Form 1040EZ, it is the amount on line 7. Free state tax return filing No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Free state tax return filing S. Free state tax return filing citizen or resident for the whole year. Free state tax return filing For this rule to apply, your tax year must have included all 12 months of the year. Free state tax return filing You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Free state tax return filing Example. Free state tax return filing Ray, who is single and 22 years old, was unemployed for a few months during 2012. Free state tax return filing He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Free state tax return filing He had no other income. Free state tax return filing Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). Free state tax return filing He filed a return only to have his withheld income tax refunded to him. Free state tax return filing In 2013, Ray began regular work as an independent contractor. Free state tax return filing Ray made no estimated tax payments in 2013. Free state tax return filing Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. Free state tax return filing Total tax for 2012. Free state tax return filing   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Free state tax return filing    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Free state tax return filing Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Free state tax return filing The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Free state tax return filing Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. Free state tax return filing   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Free state tax return filing   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Free state tax return filing Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Free state tax return filing If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Free state tax return filing Example. Free state tax return filing The tax on Lori Lane's 2012 return was $12,400. Free state tax return filing Her AGI was not more than $150,000 for either 2012 or 2013. Free state tax return filing The tax on her 2013 return (Form 1040, line 55) is $13,044. Free state tax return filing Line 56 (self-employment tax) is $8,902. Free state tax return filing Her 2013 total tax is $21,946. Free state tax return filing For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Free state tax return filing 90% of her 2013 tax is $19,751. Free state tax return filing Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. Free state tax return filing The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. Free state tax return filing Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Free state tax return filing Different 2012 filing status. Free state tax return filing    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. Free state tax return filing Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. Free state tax return filing If you qualify to use this method, it will result in the same penalty amount as the regular method. Free state tax return filing However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Free state tax return filing You can use the short method only if you meet one of the following requirements. Free state tax return filing You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Free state tax return filing You paid the same amount of estimated tax on each of the four payment due dates. Free state tax return filing If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. Free state tax return filing Note. Free state tax return filing If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. Free state tax return filing However, if the payment was only a few days early, the difference is likely to be small. Free state tax return filing You cannot use the short method if any of the following apply. Free state tax return filing You made any estimated tax payments late. Free state tax return filing You checked box C or D in Part II of Form 2210. Free state tax return filing You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Free state tax return filing S. Free state tax return filing income tax withholding. Free state tax return filing If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Free state tax return filing Also, you cannot use your actual withholding during each period to figure your payments for each period. Free state tax return filing These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Free state tax return filing Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Free state tax return filing Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. Free state tax return filing You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. Free state tax return filing You paid one or more estimated tax payments on a date after the due date. Free state tax return filing You paid at least one, but less than four, installments of estimated tax. Free state tax return filing You paid estimated tax payments in un- equal amounts. Free state tax return filing You use the annualized income installment method to figure your underpayment for each payment period. Free state tax return filing You use your actual withholding during each payment period to figure your payments. Free state tax return filing Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. Free state tax return filing Enter the results on line 27 of Section B. Free state tax return filing Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. Free state tax return filing Complete lines 20 through 26 of the first column before going to line 20 of the next column. Free state tax return filing Required installments—line 18. Free state tax return filing   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Free state tax return filing This method—the regular method—is the one to use if you received your income evenly throughout the year. Free state tax return filing   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Free state tax return filing First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Free state tax return filing See Annualized Income Installment Method (Schedule AI), later. Free state tax return filing Payments made—line 19. Free state tax return filing   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. Free state tax return filing For special rules for figuring your payments, see Form 2210 instructions for line 19. Free state tax return filing   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. Free state tax return filing If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. Free state tax return filing Actual withholding method. Free state tax return filing    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Free state tax return filing You can make this choice separately for the tax withheld from your wages and for all other withholding. Free state tax return filing This includes any excess social security and tier 1 RRTA tax withheld. Free state tax return filing   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Free state tax return filing   If you use your actual withholding, you must check box D in Form 2210, Part II. Free state tax return filing Then complete Form 2210 using the regular method (Part IV) and file it with your return. Free state tax return filing Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. Free state tax return filing The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. Free state tax return filing For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. Free state tax return filing A 3% rate applies to all four periods. Free state tax return filing Payments. Free state tax return filing    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. Free state tax return filing For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Free state tax return filing You can use the table in the Form 2210 instructions to make your list. Free state tax return filing Follow those instructions for listing income tax withheld and payments made with your return. Free state tax return filing Use the list to determine when each underpayment was paid. Free state tax return filing   If you mail your estimated tax payments, use the date of the U. Free state tax return filing S. Free state tax return filing postmark as the date of payment. Free state tax return filing Line 1b. Free state tax return filing   Apply the payments listed to underpayment balance in the first column until it is fully paid. Free state tax return filing Apply payments in the order made. Free state tax return filing Figuring the penalty. Free state tax return filing   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Free state tax return filing On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. Free state tax return filing On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Free state tax return filing If no payments are applied, figure the penalty on the amount on line 1a. Free state tax return filing Aid for counting days. Free state tax return filing    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Free state tax return filing Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. Free state tax return filing In the same manner, find the number for the date the payment was made. Free state tax return filing Subtract the due date “number” from the payment date “number. Free state tax return filing ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. Free state tax return filing Table 4-1. Free state tax return filing Calendar To Determine the Number of Days a Payment Is Late Instructions. Free state tax return filing Use this table with Form 2210 if you are completing Part IV, Section B. Free state tax return filing First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. Free state tax return filing Then, in the same manner, find the number for the date the payment was made. Free state tax return filing Finally, subtract the due date number from the payment date number. Free state tax return filing The result is the number of days the payment is late. Free state tax return filing Example. Free state tax return filing The payment due date is June 15 (61). Free state tax return filing The payment was made on November 4 (203). Free state tax return filing The payment is 142 days late (203 – 61). Free state tax return filing Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Free state tax return filing Sept. Free state tax return filing Oct. Free state tax return filing Nov. Free state tax return filing Dec. Free state tax return filing Jan. Free state tax return filing Feb. Free state tax return filing Mar. Free state tax return filing Apr. Free state tax return filing 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Free state tax return filing Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. Free state tax return filing To figure your underpayment using this method, complete Form 2210, Schedule AI. Free state tax return filing Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Free state tax return filing If you use the annualized income installment method, you must check box C in Part II of Form 2210. Free state tax return filing Also, you must attach Form 2210 and Schedule AI to your return. Free state tax return filing If you use Schedule AI for any payment due date, you must use it for all payment due dates. Free state tax return filing Completing Schedule AI. Free state tax return filing   Follow the Form 2210 instructions to complete Schedule AI. Free state tax return filing For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Free state tax return filing If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. Free state tax return filing Note. Free state tax return filing Each period includes amounts from the previous period(s). Free state tax return filing Period (a) includes items for January 1 through March 31. Free state tax return filing Period (b) includes items for January 1 through May 31. Free state tax return filing Period (c) includes items for January 1 through August 31. Free state tax return filing Period (d) includes items for the entire year. Free state tax return filing Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Free state tax return filing The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. Free state tax return filing If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. Free state tax return filing Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Free state tax return filing The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. Free state tax return filing Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . Free state tax return filing See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Free state tax return filing Form 2210-F. Free state tax return filing   Use Form 2210-F to figure any underpayment penalty. Free state tax return filing Do not attach it to your return unless you check a box in Part I. Free state tax return filing However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Free state tax return filing Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. Free state tax return filing Keep your filled-in Form 2210-F for your records. Free state tax return filing    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. Free state tax return filing Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Free state tax return filing You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Free state tax return filing You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Free state tax return filing You had a reasonable cause for not making the payment. Free state tax return filing Your underpayment was not due to willful neglect. Free state tax return filing How to request a waiver. Free state tax return filing   To request a waiver, see the Instructions for Form 2210. Free state tax return filing Farmers and fishermen. Free state tax return filing   To request a waiver, see the Instructions for Form 2210-F. Free state tax return filing Federally declared disaster. Free state tax return filing   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. Free state tax return filing During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Free state tax return filing Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Free state tax return filing If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Free state tax return filing   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Free state tax return filing Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Free state tax return filing If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. Free state tax return filing   Details on the applicable disaster postponement period can be found at IRS. Free state tax return filing gov. Free state tax return filing Enter Tax Relief in Disaster Situations. Free state tax return filing Select the federally declared disaster that affected you. Free state tax return filing    Worksheet 4-1. Free state tax return filing 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Free state tax return filing To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. Free state tax return filing                   1. Free state tax return filing Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Free state tax return filing       2. Free state tax return filing Enter your annualized qualified dividends for the period 2. Free state tax return filing           3. Free state tax return filing Are you filing Schedule D?               □ Yes. Free state tax return filing Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Free state tax return filing If either line 15 or line 16 is blank or a loss, enter -0-. Free state tax return filing 3. Free state tax return filing             □ No. Free state tax return filing Enter your annualized capital gain distributions from Form 1040, line 13             4. Free state tax return filing Add lines 2 and 3   4. Free state tax return filing           5. Free state tax return filing If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Free state tax return filing Otherwise, enter -0-   5. Free state tax return filing           6. Free state tax return filing Subtract line 5 from line 4. Free state tax return filing If zero or less, enter -0- 6. Free state tax return filing       7. Free state tax return filing Subtract line 6 from line 1. Free state tax return filing If zero or less, enter -0- 7. Free state tax return filing       8. Free state tax return filing Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. Free state tax return filing 8. Free state tax return filing       9. Free state tax return filing Enter the smaller of line 1 or line 8 9. Free state tax return filing       10. Free state tax return filing Enter the smaller of line 7 or line 9 10. Free state tax return filing       11. Free state tax return filing Subtract line 10 from line 9. Free state tax return filing This amount is taxed at 0% 11. Free state tax return filing       12. Free state tax return filing Enter the smaller of line 1 or line 6 12. Free state tax return filing       13. Free state tax return filing Enter the amount from line 11 13. Free state tax return filing       14. Free state tax return filing Subtract line 13 from line 12 14. Free state tax return filing       15. Free state tax return filing Multiply line 14 by 15% (. Free state tax return filing 15) 15. Free state tax return filing   16. Free state tax return filing Figure the tax on the amount on line 7. Free state tax return filing If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free state tax return filing If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Free state tax return filing   17. Free state tax return filing Add lines 15 and 16 17. Free state tax return filing   18. Free state tax return filing Figure the tax on the amount on line 1. Free state tax return filing If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free state tax return filing If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Free state tax return filing   19. Free state tax return filing Tax on all taxable income. Free state tax return filing Enter the smaller of line 17 or line 18. Free state tax return filing Also enter this amount on line 12 of Schedule AI in the appropriate column. Free state tax return filing However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. Free state tax return filing   Worksheet 4-2. Free state tax return filing 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. Free state tax return filing             1. Free state tax return filing Enter the amount from line 11 of Schedule AI for the period 1. Free state tax return filing   2. Free state tax return filing Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. Free state tax return filing   3. Free state tax return filing Add lines 1 and 2 3. Free state tax return filing   4. Free state tax return filing Tax on the amount on line 3. Free state tax return filing Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Free state tax return filing See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Free state tax return filing (Note. Free state tax return filing You do not have to use the same method for each period on Schedule AI. Free state tax return filing ) 4. Free state tax return filing   5. Free state tax return filing Tax on the amount on line 2. Free state tax return filing If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free state tax return filing If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Free state tax return filing   6. Free state tax return filing Subtract line 5 from line 4. Free state tax return filing Enter the result here and on line 12 of Schedule AI. Free state tax return filing If zero or less,  enter -0- 6. Free state tax return filing             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. Free state tax return filing     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. Free state tax return filing If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Free state tax return filing Complete the rest of Form 8615 according to its instructions. Free state tax return filing Then complete lines 5 and 6 above. Free state tax return filing     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Free state tax return filing Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Free state tax return filing Next, determine if you have a capital gain excess. Free state tax return filing     Figuring capital gain excess. Free state tax return filing To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). Free state tax return filing If the result is more than zero, that amount is your capital gain excess. Free state tax return filing     No capital gain excess. Free state tax return filing If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Free state tax return filing Then complete lines 5 and 6 above. Free state tax return filing     Capital gain excess. Free state tax return filing If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Free state tax return filing Then complete lines 5 and 6 above. Free state tax return filing     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Free state tax return filing     a. Free state tax return filing Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. Free state tax return filing     b. Free state tax return filing Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. Free state tax return filing     c. Free state tax return filing Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Free state tax return filing     d. Free state tax return filing Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). Free state tax return filing   Prev  Up  Next   Home   More Online Publications
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The Free State Tax Return Filing

Free state tax return filing Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Free state tax return filing Tax questions. Free state tax return filing Useful Items - You may want to see: What's New SE tax rate. Free state tax return filing  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. Free state tax return filing 4%. Free state tax return filing The Medicare (HI) portion of the SE tax remains 2. Free state tax return filing 9%. Free state tax return filing As a result, the SE tax rate returns to 15. Free state tax return filing 3%. Free state tax return filing For more information, see the Instructions for Schedule SE (Form 1040). Free state tax return filing Earnings subject to social security. Free state tax return filing  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. Free state tax return filing For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. Free state tax return filing Additional Medicare Tax. Free state tax return filing  Beginning in 2013, a 0. Free state tax return filing 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Free state tax return filing For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Free state tax return filing Modified AGI limit for traditional IRA contributions increased. Free state tax return filing  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. Free state tax return filing If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. Free state tax return filing Modified AGI limit for Roth IRA contributions increased. Free state tax return filing  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. Free state tax return filing Earned income credit (EIC). Free state tax return filing  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. Free state tax return filing You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. Free state tax return filing Reminders Future developments. Free state tax return filing . Free state tax return filing   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. Free state tax return filing irs. Free state tax return filing gov/pub517. Free state tax return filing Photographs of missing children. Free state tax return filing  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Free state tax return filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax return filing 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. Free state tax return filing Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Free state tax return filing Social security and Medicare taxes are collected under one of two systems. Free state tax return filing Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Free state tax return filing Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. Free state tax return filing No earnings are subject to both systems. Free state tax return filing Table 1. Free state tax return filing Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. Free state tax return filing Do not rely on this table alone. Free state tax return filing Also read the discussion for the class in the following pages. Free state tax return filing Class Covered under FICA? Covered under SECA? Minister NO. Free state tax return filing Your ministerial earnings are exempt. Free state tax return filing YES, if you do not have an approved exemption from the IRS. Free state tax return filing   NO, if you have an approved exemption. Free state tax return filing Member of a religious order who has not taken a vow of poverty NO. Free state tax return filing Your ministerial earnings are exempt. Free state tax return filing YES, if you do not have an approved exemption from the IRS. Free state tax return filing   NO, if you have an approved exemption. Free state tax return filing Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. Free state tax return filing   NO, if neither of the above applies. Free state tax return filing NO. Free state tax return filing Your ministerial earnings are exempt. Free state tax return filing Christian Science practitioner or reader NO. Free state tax return filing Your ministerial earnings are exempt. Free state tax return filing YES, if you do not have an approved exemption from the IRS. Free state tax return filing   NO, if you have an approved exemption. Free state tax return filing Religious worker (church employee) YES, if your employer did not elect to exclude you. Free state tax return filing    NO, if your employer elected to exclude you. Free state tax return filing YES, if your employer elected to exclude you from FICA. Free state tax return filing   NO, if you are covered under FICA. Free state tax return filing Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. Free state tax return filing    NO, if you have an approved exemption. Free state tax return filing YES, if you are self-employed and do not have an approved exemption from the IRS. Free state tax return filing   NO, if you have an approved exemption. Free state tax return filing * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. Free state tax return filing In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. Free state tax return filing 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. Free state tax return filing Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Free state tax return filing Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Free state tax return filing A self-employment loss is not considered for purposes of this tax. Free state tax return filing RRTA compensation is separately compared to the threshold. Free state tax return filing There is no employer match for Additional Medicare Tax. Free state tax return filing For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Free state tax return filing This publication contains information for the following classes of taxpayers. Free state tax return filing Ministers. Free state tax return filing Members of a religious order. Free state tax return filing Christian Science practitioners and readers. Free state tax return filing Religious workers (church employees). Free state tax return filing Members of a recognized religious sect. Free state tax return filing Note. Free state tax return filing Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. Free state tax return filing This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. Free state tax return filing Which earnings are taxed under FICA and which under SECA. Free state tax return filing See Table 1 above. Free state tax return filing How a member of the clergy can apply for an exemption from self-employment tax. Free state tax return filing How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. Free state tax return filing How a member of the clergy or religious worker figures net earnings from self-employment. Free state tax return filing This publication also covers certain income tax rules of interest to ministers and members of a religious order. Free state tax return filing A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. Free state tax return filing In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. Free state tax return filing You will find these worksheets right after the Comprehensive Example . Free state tax return filing Note. Free state tax return filing In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. Free state tax return filing Comments and suggestions. Free state tax return filing   We welcome your comments about this publication and your suggestions for future editions. Free state tax return filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state tax return filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax return filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax return filing   You can send your comments from www. Free state tax return filing irs. Free state tax return filing gov/formspubs/. Free state tax return filing Click on “More Information” and then on “Give us feedback”. Free state tax return filing   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. Free state tax return filing Ordering forms and publications. Free state tax return filing   Visit www. Free state tax return filing irs. Free state tax return filing 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. Free state tax return filing Internal Revenue Service 1201 N. Free state tax return filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax return filing   If you have a tax question, check the information available on IRS. Free state tax return filing gov or call 1-800-829-1040. Free state tax return filing We cannot answer tax questions sent to either of the above addresses. Free state tax return filing Useful Items - You may want to see: Publication 54 Tax Guide for U. Free state tax return filing S. Free state tax return filing Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Free state tax return filing S. Free state tax return filing Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. Free state tax return filing   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Free state tax return filing Prev  Up  Next   Home   More Online Publications