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How To File Free State Taxes Online

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How To File Free State Taxes Online

How to file free state taxes online 1. How to file free state taxes online   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. How to file free state taxes online Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. How to file free state taxes online Special rule for members of the U. How to file free state taxes online S. How to file free state taxes online Armed Forces. How to file free state taxes online   If you are a member of the U. How to file free state taxes online S. How to file free state taxes online Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. How to file free state taxes online Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. How to file free state taxes online Also see the special income source rule for members of the U. How to file free state taxes online S. How to file free state taxes online Armed Forces in chapter 2, under Compensation for Labor or Personal Services . How to file free state taxes online Special rule for civilian spouse of active duty member of the U. How to file free state taxes online S. How to file free state taxes online Armed Forces. How to file free state taxes online   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. How to file free state taxes online S. How to file free state taxes online possession. How to file free state taxes online Before relocating, you and your spouse must have the same tax residence. How to file free state taxes online If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. How to file free state taxes online As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. How to file free state taxes online S. How to file free state taxes online possession return, may be affected. How to file free state taxes online For more information, consult with state, local, or U. How to file free state taxes online S. How to file free state taxes online possession tax authorities regarding your tax obligations under MSRRA. How to file free state taxes online Presence Test If you are a U. How to file free state taxes online S. How to file free state taxes online citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. How to file free state taxes online You were present in the relevant possession for at least 183 days during the tax year. How to file free state taxes online You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. How to file free state taxes online During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. How to file free state taxes online You were present in the United States for no more than 90 days during the tax year. How to file free state taxes online You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. How to file free state taxes online Earned income is pay for personal services performed, such as wages, salaries, or professional fees. How to file free state taxes online You had no significant connection to the United States during the tax year. How to file free state taxes online Special rule for nonresident aliens. How to file free state taxes online   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. How to file free state taxes online Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. How to file free state taxes online In that discussion, substitute the name of the possession for “United States” and “U. How to file free state taxes online S. How to file free state taxes online ” wherever they appear. How to file free state taxes online Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. How to file free state taxes online Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. How to file free state taxes online Days of presence in a possession. How to file free state taxes online   You are considered to be present in the relevant possession on any of the following days. How to file free state taxes online Any day you are physically present in that possession at any time during the day. How to file free state taxes online Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). How to file free state taxes online Your parent. How to file free state taxes online Your spouse. How to file free state taxes online Your child, who is your son, daughter, stepson, or stepdaughter. How to file free state taxes online This includes an adopted child or child lawfully placed with you for legal adoption. How to file free state taxes online This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. How to file free state taxes online Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. How to file free state taxes online   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). How to file free state taxes online Days of presence in the United States. How to file free state taxes online   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. How to file free state taxes online However, do not count the following days as days of presence in the United States. How to file free state taxes online Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. How to file free state taxes online “Child” is defined under item 2c earlier. How to file free state taxes online “Qualifying medical treatment” is defined later. How to file free state taxes online Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. How to file free state taxes online Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. How to file free state taxes online Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). How to file free state taxes online Any day you are temporarily in the United States as a student (defined later). How to file free state taxes online Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). How to file free state taxes online Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. How to file free state taxes online The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. How to file free state taxes online With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. How to file free state taxes online You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. How to file free state taxes online You must keep the following documentation. How to file free state taxes online Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. How to file free state taxes online Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. How to file free state taxes online Charitable Sports Event A charitable sports event is one that meets all of the following conditions. How to file free state taxes online The main purpose is to benefit a qualified charitable organization. How to file free state taxes online The entire net proceeds go to charity. How to file free state taxes online Volunteers perform substantially all the work. How to file free state taxes online In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. How to file free state taxes online You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. How to file free state taxes online Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. How to file free state taxes online The 5 calendar months do not have to be consecutive. How to file free state taxes online Full-time student. How to file free state taxes online   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. How to file free state taxes online However, school attendance exclusively at night is not considered full-time attendance. How to file free state taxes online School. How to file free state taxes online   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. How to file free state taxes online It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. How to file free state taxes online Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. How to file free state taxes online This section looks at the factors that determine if a significant connection exists. How to file free state taxes online You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. How to file free state taxes online For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. How to file free state taxes online Permanent home. How to file free state taxes online   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. How to file free state taxes online The dwelling unit must be available at all times, continuously, not only for short stays. How to file free state taxes online Exception for rental property. How to file free state taxes online   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. How to file free state taxes online   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. How to file free state taxes online   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. How to file free state taxes online You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. How to file free state taxes online A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. How to file free state taxes online Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. How to file free state taxes online ), and lineal descendants (children, grandchildren, etc. How to file free state taxes online ). How to file free state taxes online Anyone under an arrangement that lets you use some other dwelling unit. How to file free state taxes online Anyone at less than a fair rental price. How to file free state taxes online   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. How to file free state taxes online Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. How to file free state taxes online   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. How to file free state taxes online Example—significant connection. How to file free state taxes online Ann Green, a U. How to file free state taxes online S. How to file free state taxes online citizen, is a sales representative for a company based in Guam. How to file free state taxes online Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. How to file free state taxes online Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. How to file free state taxes online When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. How to file free state taxes online Ann's stays are always of short duration and she asks her brother's permission to stay with him. How to file free state taxes online Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. How to file free state taxes online Ann satisfies the presence test because she has no significant connection to the United States. How to file free state taxes online Example—presence test. How to file free state taxes online Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. How to file free state taxes online They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. How to file free state taxes online The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. How to file free state taxes online In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. How to file free state taxes online Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. How to file free state taxes online However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. How to file free state taxes online Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. How to file free state taxes online Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. How to file free state taxes online If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. How to file free state taxes online If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. How to file free state taxes online Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. How to file free state taxes online Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. How to file free state taxes online Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). How to file free state taxes online Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). How to file free state taxes online Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. How to file free state taxes online For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. How to file free state taxes online Example. How to file free state taxes online In 2013, Sean Silverman, a U. How to file free state taxes online S. How to file free state taxes online citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. How to file free state taxes online When not at sea, Sean lived with his spouse at a house they own in American Samoa. How to file free state taxes online The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. How to file free state taxes online For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. How to file free state taxes online Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. How to file free state taxes online See Special Rules in the Year of a Move , later in this chapter. How to file free state taxes online Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. How to file free state taxes online S. How to file free state taxes online possession. How to file free state taxes online You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. How to file free state taxes online In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. How to file free state taxes online The location of your permanent home. How to file free state taxes online The location of your family. How to file free state taxes online The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. How to file free state taxes online The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. How to file free state taxes online The location where you conduct your routine personal banking activities. How to file free state taxes online The location where you conduct business activities (other than those that go into determining your tax home). How to file free state taxes online The location of the jurisdiction in which you hold a driver's license. How to file free state taxes online The location of the jurisdiction in which you vote. How to file free state taxes online The location of charitable organizations to which you contribute. How to file free state taxes online The country of residence you designate on forms and documents. How to file free state taxes online The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. How to file free state taxes online Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. How to file free state taxes online Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. How to file free state taxes online Example—closer connection to the United States. How to file free state taxes online Marcos Reyes, a U. How to file free state taxes online S. How to file free state taxes online citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. How to file free state taxes online His spouse and two teenage children remained in California to allow the children to complete high school. How to file free state taxes online He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. How to file free state taxes online Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. How to file free state taxes online Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. How to file free state taxes online Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. How to file free state taxes online Marcos received mail in California, including bank and brokerage statements and credit card bills. How to file free state taxes online He conducted his personal banking activities in California. How to file free state taxes online He held a California driver's license and was also registered to vote there. How to file free state taxes online Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. How to file free state taxes online Closer connection to another possession. How to file free state taxes online   Generally, possessions are not treated as foreign countries. How to file free state taxes online Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. How to file free state taxes online Example—tax home and closer connection to possession. How to file free state taxes online Pearl Blackmon, a U. How to file free state taxes online S. How to file free state taxes online citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. How to file free state taxes online For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. How to file free state taxes online Most of Pearl's personal belongings, including her automobile, are located in the CNMI. How to file free state taxes online She is registered to vote in, and has a driver's license issued by, the CNMI. How to file free state taxes online She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. How to file free state taxes online Pearl satisfies the presence test with respect to both Guam and the CNMI. How to file free state taxes online She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. How to file free state taxes online Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. How to file free state taxes online Pearl is considered a bona fide resident of Guam, the location of her tax home. How to file free state taxes online Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. How to file free state taxes online See Special Rules in the Year of a Move , next. How to file free state taxes online Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. How to file free state taxes online Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. How to file free state taxes online You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. How to file free state taxes online In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. How to file free state taxes online You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. How to file free state taxes online Example. How to file free state taxes online Dwight Wood, a U. How to file free state taxes online S. How to file free state taxes online citizen, files returns on a calendar year basis. How to file free state taxes online He lived in the United States from January 2007 through May 2013. How to file free state taxes online In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. How to file free state taxes online From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. How to file free state taxes online If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. How to file free state taxes online If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. How to file free state taxes online Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. How to file free state taxes online You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. How to file free state taxes online In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. How to file free state taxes online You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. How to file free state taxes online Example. How to file free state taxes online Jean Aspen, a U. How to file free state taxes online S. How to file free state taxes online citizen, files returns on a calendar year basis. How to file free state taxes online From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. How to file free state taxes online Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. How to file free state taxes online Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. How to file free state taxes online If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. How to file free state taxes online If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. How to file free state taxes online Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. How to file free state taxes online S. How to file free state taxes online citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. How to file free state taxes online Example. How to file free state taxes online Randy White, a U. How to file free state taxes online S. How to file free state taxes online citizen, files returns on a calendar year basis. How to file free state taxes online For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. How to file free state taxes online From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. How to file free state taxes online On May 5, 2013, Randy moved and changed his tax home to Nevada. How to file free state taxes online Later that year he established a closer connection to the United States than to Puerto Rico. How to file free state taxes online Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. How to file free state taxes online However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. How to file free state taxes online Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. How to file free state taxes online S. How to file free state taxes online possession, you may need to file Form 8898. How to file free state taxes online This applies to the U. How to file free state taxes online S. How to file free state taxes online possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. How to file free state taxes online Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. How to file free state taxes online Your worldwide gross income (defined below) in that tax year is more than $75,000. How to file free state taxes online You meet one of the following. How to file free state taxes online You take a position for U. How to file free state taxes online S. How to file free state taxes online tax purposes that you became a bona fide resident of a U. How to file free state taxes online S. How to file free state taxes online possession after a tax year for which you filed a U. How to file free state taxes online S. How to file free state taxes online income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. How to file free state taxes online You are a citizen or resident alien of the United States who takes the position for U. How to file free state taxes online S. How to file free state taxes online tax purposes that you ceased to be a bona fide resident of a U. How to file free state taxes online S. How to file free state taxes online possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. How to file free state taxes online You take the position for U. How to file free state taxes online S. How to file free state taxes online tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. How to file free state taxes online Worldwide gross income. How to file free state taxes online   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. How to file free state taxes online Example. How to file free state taxes online You are a U. How to file free state taxes online S. How to file free state taxes online citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. How to file free state taxes online You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. How to file free state taxes online Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. How to file free state taxes online You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. How to file free state taxes online In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. 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The How To File Free State Taxes Online

How to file free state taxes online Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. How to file free state taxes online irs. How to file free state taxes online gov/pub15a. How to file free state taxes online What's New Social security and Medicare tax for 2014. How to file free state taxes online  The social security tax rate is 6. How to file free state taxes online 2% each for the employee and employer, unchanged from 2013. How to file free state taxes online The social security wage base limit is $117,000. How to file free state taxes online The Medicare tax rate is 1. How to file free state taxes online 45% each for the employee and employer, unchanged from 2013. How to file free state taxes online There is no wage base limit for Medicare tax. How to file free state taxes online Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. How to file free state taxes online Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. How to file free state taxes online Withholding allowance. How to file free state taxes online  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to file free state taxes online Same-sex marriage. How to file free state taxes online  For federal tax purposes, individuals of the same sex are considered 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. How to file free state taxes online For more information, see Revenue Ruling 2013-17, 2013-38 I. How to file free state taxes online R. How to file free state taxes online B. How to file free state taxes online 201, available at www. How to file free state taxes online irs. How to file free state taxes online gov/irb/2013-38_IRB/ar07. How to file free state taxes online html. How to file free state taxes online Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How to file free state taxes online Notice 2013-61, 2013-44 I. How to file free state taxes online R. How to file free state taxes online B. How to file free state taxes online 432, is available at www. How to file free state taxes online irs. How to file free state taxes online gov/irb/2013-44_IRB/ar10. How to file free state taxes online html. How to file free state taxes online Reminders Additional Medicare Tax withholding. How to file free state taxes online . How to file free state taxes online  In addition to withholding Medicare tax at 1. How to file free state taxes online 45%, you must withhold a 0. How to file free state taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file free state taxes online You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to file free state taxes online Additional Medicare Tax is only imposed on the employee. How to file free state taxes online There is no employer share of Additional Medicare Tax. How to file free state taxes online All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to file free state taxes online For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. How to file free state taxes online For more information on Additional Medicare Tax, visit IRS. How to file free state taxes online gov and enter “Additional Medicare Tax” in the search box. How to file free state taxes online Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to file free state taxes online  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. How to file free state taxes online Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How to file free state taxes online For more information, visit IRS. How to file free state taxes online gov and enter “work opportunity tax credit” in the search box. How to file free state taxes online COBRA premium assistance credit. How to file free state taxes online  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. How to file free state taxes online For more information, see COBRA premium assistance credit in Publication 15 (Circular E). How to file free state taxes online Federal tax deposits must be made by electronic funds transfer. How to file free state taxes online  You must use electronic funds transfer to make all federal tax deposits. How to file free state taxes online Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file free state taxes online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to file free state taxes online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file free state taxes online EFTPS is a free service provided by the Department of Treasury. How to file free state taxes online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file free state taxes online For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). How to file free state taxes online To get more information about EFTPS or to enroll in EFTPS, visit www. How to file free state taxes online eftps. How to file free state taxes online gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file free state taxes online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file free state taxes online You must receive written notice from the IRS to file Form 944. How to file free state taxes online  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. How to file free state taxes online S. How to file free state taxes online Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. How to file free state taxes online You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. How to file free state taxes online For more information on requesting to file Form 944, visit IRS. How to file free state taxes online gov and enter “file employment taxes annually” in the search box. How to file free state taxes online Employers can request to file Forms 941 instead of Form 944. How to file free state taxes online  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. How to file free state taxes online You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. How to file free state taxes online For more information on requesting to file Form 944, visit IRS. How to file free state taxes online gov and enter “file employment taxes annually” in the search box. How to file free state taxes online Aggregate Form 941 filers. How to file free state taxes online  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. How to file free state taxes online Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. How to file free state taxes online To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. How to file free state taxes online Aggregate Form 940 filers. How to file free state taxes online  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How to file free state taxes online Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. How to file free state taxes online To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. How to file free state taxes online Electronic filing and payment. How to file free state taxes online  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. How to file free state taxes online Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. How to file free state taxes online Spend less time and worry about taxes and more time running your business. How to file free state taxes online Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to file free state taxes online For e-file, visit www. How to file free state taxes online irs. How to file free state taxes online gov/efile for additional information. How to file free state taxes online For EFTPS, visit www. How to file free state taxes online eftps. How to file free state taxes online gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). How to file free state taxes online Electronic submission of Forms W-4, W-4P, W-4S and W-4V. How to file free state taxes online  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. How to file free state taxes online Form W-4, Employee's Withholding Allowance Certificate. How to file free state taxes online Form W-4P, Withholding Certificate for Pension or Annuity Payments. How to file free state taxes online Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. How to file free state taxes online Form W-4V, Voluntary Withholding Request. How to file free state taxes online For each form that you establish an electronic submission system for, you must meet each of the following five requirements. How to file free state taxes online The electronic system must ensure that the information received by the payer is the information sent by the payee. How to file free state taxes online The system must document all occasions of user access that result in a submission. How to file free state taxes online In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. How to file free state taxes online The electronic system must provide exactly the same information as the paper form. How to file free state taxes online The electronic submission must be signed with an electronic signature by the payee whose name is on the form. How to file free state taxes online The electronic signature must be the final entry in the submission. How to file free state taxes online Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. How to file free state taxes online The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. How to file free state taxes online For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. How to file free state taxes online The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. How to file free state taxes online You must also meet all recordkeeping requirements that apply to the paper forms. How to file free state taxes online For more information, see: Regulations sections 31. How to file free state taxes online 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). How to file free state taxes online You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. How to file free state taxes online irs. How to file free state taxes online gov/pub/irs-irbs/irb99-04. How to file free state taxes online pdf. How to file free state taxes online Additional employment tax information. How to file free state taxes online  Visit the IRS website at www. How to file free state taxes online irs. How to file free state taxes online gov/businesses and click on the Employment Taxes link under Businesses Topics. How to file free state taxes online Telephone help. How to file free state taxes online  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. How to file free state taxes online Help for people with disabilities. How to file free state taxes online  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. How to file free state taxes online You may also use this number for assistance with unresolved tax problems. How to file free state taxes online Furnishing Form W-2 to employees electronically. How to file free state taxes online  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. How to file free state taxes online Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. How to file free state taxes online You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. How to file free state taxes online To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. How to file free state taxes online The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. How to file free state taxes online The employee must be informed of the scope and duration of the consent. How to file free state taxes online The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. How to file free state taxes online The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. How to file free state taxes online The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. How to file free state taxes online The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). How to file free state taxes online The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. How to file free state taxes online The employer must notify the employee of any changes to the employer's contact information. How to file free state taxes online You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. How to file free state taxes online For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. How to file free state taxes online 6051-1(j). How to file free state taxes online Photographs of missing children. How to file free state taxes online  The IRS is a proud partner with the National Center for Missing and Exploited Children. How to file free state taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file free state 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. How to file free state taxes online Introduction This publication supplements Publication 15 (Circular E). How to file free state taxes online It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). How to file free state taxes online This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. How to file free state taxes online Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. How to file free state taxes online Ordering publications and forms. How to file free state taxes online   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. How to file free state taxes online Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. How to file free state taxes online   We welcome your comments about this publication and your suggestions for future editions. How to file free state taxes online    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. How to file free state taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file free state taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file free state taxes online   You can also send us comments from www. How to file free state taxes online irs. How to file free state taxes online gov/formspubs. How to file free state taxes online Click on More Information and then click on Comment on Tax Forms and Publications. How to file free state 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 forms, instructions, and publications. 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