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Free Turbotax 2012
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Free Turbotax 2012
Free turbotax 2012 It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors.
Free turbotax 2012 Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors.
Free turbotax 2012 Select the Scenario that Applies to You:
Free turbotax 2012 I am an independent contractor or in business for myself
Free turbotax 2012 If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center.
Free turbotax 2012 I hire or contract with individuals to provide services to my business
Free turbotax 2012 If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are.
Free turbotax 2012 Determining Whether the Individuals Providing Services are Employees or Independent Contractors
Free turbotax 2012 Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be -
Free turbotax 2012 An independent contractor
Free turbotax 2012 An employee (common-law employee)
Free turbotax 2012 A statutory employee
Free turbotax 2012 A statutory nonemployee
Free turbotax 2012 In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered.
Free turbotax 2012 Common Law Rules
Free turbotax 2012 Facts that provide evidence of the degree of control and independence fall into three categories:
Free turbotax 2012 Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job?
Free turbotax 2012 Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.)
Free turbotax 2012 Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business?
Free turbotax 2012 Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another.
Free turbotax 2012 The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination.
Free turbotax 2012 Form SS-8
Free turbotax 2012 If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status.
Free turbotax 2012 Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).
Understanding Your CP103 Notice
We made changes to your railroad retirement tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due.
What you need to do
- Read the notice carefully.
- Compare the figures on the notice with your railroad retirement tax return.
- Contact us within 10 days of the date of your notice if you disagree with the changes we made.
- Correct the copy of your railroad retirement return that you kept for your records if you agree with our changes.
- Pay the amount owed by the date requested on the notice.
- Contact us to make payment arrangements if you can’t pay the amount you owe.
You may want to
- Download copies of the following materials (if they weren’t included with your notice).
- Call 1-800-TAX-FORM to have forms and publications mailed to you.
- Learn more about payment options and how to make payment arrangements.
Answers to Common Questions
Q. How can I find out what caused my tax return to change?
A. You can contact us at the number listed on your notice for specific information about your tax return.
Q. What should I do if I disagree with the changes you made?
A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice or respond in writing within 10 days of the date of the notice. If your response provides additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, please pay any additional balance due by the date specified in the notice.
Q. What happens if I can’t pay the full amount I owe?
A. You can arrange a payment plan with us if you can’t pay the full amount you owe. Please contact us to request any available payment options.
Q. Am I charged interest on the money I owe?
A. Not if you pay the full amount you owe by the date specified on the notice. However, interest accrues on the unpaid balance after that date.
Q. Will I receive a penalty if I can’t pay the full amount?
A. Yes, you will receive a late payment penalty. You can contact us at the number listed on your notice if you can’t pay the full amount you owe because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.
Tips for next year
Review your return for accuracy before mailing it to us.
Page Last Reviewed or Updated: 23-Jan-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Free Turbotax 2012
Free turbotax 2012 Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Free turbotax 2012 Tax questions. Free turbotax 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Free turbotax 2012 irs. Free turbotax 2012 gov/pub555. Free turbotax 2012 What's New Same-sex marriages. Free turbotax 2012 For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free turbotax 2012 The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Free turbotax 2012 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Free turbotax 2012 The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Free turbotax 2012 S. Free turbotax 2012 territories and possessions. Free turbotax 2012 It means any domestic jurisdiction that has the legal authority to sanction marriages. Free turbotax 2012 The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Free turbotax 2012 If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Free turbotax 2012 However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Free turbotax 2012 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Free turbotax 2012 Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Free turbotax 2012 gov. Free turbotax 2012 Important Reminder Photographs of missing children. Free turbotax 2012 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free turbotax 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free turbotax 2012 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 turbotax 2012 Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Free turbotax 2012 This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Free turbotax 2012 Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Free turbotax 2012 If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Free turbotax 2012 However, sometimes it can be to your advantage to file separate returns. Free turbotax 2012 If you and your spouse file separate returns, you have to determine your community income and your separate income. Free turbotax 2012 Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Free turbotax 2012 See Death of spouse , later. Free turbotax 2012 Registered domestic partners. Free turbotax 2012 This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Free turbotax 2012 Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Free turbotax 2012 Registered domestic partners are not married for federal tax purposes. Free turbotax 2012 They can use the single filing status, or if they qualify, the head of household filing status. Free turbotax 2012 You can find answers to frequently asked questions by going to www. Free turbotax 2012 irs. Free turbotax 2012 gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Free turbotax 2012 Comments and suggestions. Free turbotax 2012 We welcome your comments about this publication and your suggestions for future editions. Free turbotax 2012 You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free turbotax 2012 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Free turbotax 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free turbotax 2012 You can send your comments from www. Free turbotax 2012 irs. Free turbotax 2012 gov/formspubs. Free turbotax 2012 Click on “More Information” and then on “Give us feedback on forms and publications. Free turbotax 2012 ” 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 turbotax 2012 Ordering forms and publications. Free turbotax 2012 Visit www. Free turbotax 2012 irs. Free turbotax 2012 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 turbotax 2012 Internal Revenue Service 1201 N. Free turbotax 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free turbotax 2012 If you have a tax question, check the information available on IRS. Free turbotax 2012 gov or call 1-800-829-1040. Free turbotax 2012 We cannot answer tax questions sent to either of the above addresses. Free turbotax 2012 Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free turbotax 2012 Prev Up Next Home More Online Publications