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State Income Tax Rate

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State Income Tax Rate

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The State Income Tax Rate

State income tax rate 6. State income tax rate   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. State income tax rate  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). State income tax rate For more information, see the retiree drug subsidy frequently asked questions on IRS. State income tax rate gov. State income tax rate Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. State income tax rate However, you may have to capitalize certain insurance costs under the uniform capitalization rules. State income tax rate For more information, see Capitalized Premiums , later. State income tax rate Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. State income tax rate S. State income tax rate Individual Income Tax Return See chapter 12 for information about getting publications and forms. State income tax rate Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. State income tax rate Insurance that covers fire, storm, theft, accident, or similar losses. State income tax rate Credit insurance that covers losses from business bad debts. State income tax rate Group hospitalization and medical insurance for employees, including long-term care insurance. State income tax rate If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. State income tax rate If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. State income tax rate See Publication 15-B. State income tax rate Liability insurance. State income tax rate Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. State income tax rate Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. State income tax rate If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. State income tax rate If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. State income tax rate Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. State income tax rate Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. State income tax rate Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. State income tax rate If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. State income tax rate If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. State income tax rate Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. State income tax rate Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. State income tax rate Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. State income tax rate The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. State income tax rate A child includes your son, daughter, stepchild, adopted child, or foster child. State income tax rate A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. State income tax rate One of the following statements must be true. State income tax rate You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. State income tax rate You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. State income tax rate , box 14, code A. State income tax rate You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. State income tax rate You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. State income tax rate Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. State income tax rate The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. State income tax rate For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. State income tax rate For partners, a policy can be either in the name of the partnership or in the name of the partner. State income tax rate You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. State income tax rate However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. State income tax rate Otherwise, the insurance plan will not be considered to be established under your business. State income tax rate For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. State income tax rate You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. State income tax rate However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. State income tax rate Otherwise, the insurance plan will not be considered to be established under your business. State income tax rate Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. State income tax rate If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. State income tax rate For more information, see Form 1040X, Amended U. State income tax rate S. State income tax rate Individual Income Tax Return. State income tax rate Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. State income tax rate Take the deduction on Form 1040, line 29. State income tax rate Qualified long-term care insurance. State income tax rate   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. State income tax rate But, for each person covered, you can include only the smaller of the following amounts. State income tax rate The amount paid for that person. State income tax rate The amount shown below. State income tax rate Use the person's age at the end of the tax year. State income tax rate Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. State income tax rate   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. State income tax rate The contract must meet all the following requirements. State income tax rate It must be guaranteed renewable. State income tax rate It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. State income tax rate It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. State income tax rate It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. State income tax rate Qualified long-term care services. State income tax rate   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. State income tax rate The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. State income tax rate Worksheet 6-A. State income tax rate Self-Employed Health Insurance Deduction Worksheet Note. State income tax rate Use a separate worksheet for each trade or business under which an insurance plan is established. State income tax rate 1. State income tax rate Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. State income tax rate Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. State income tax rate But do not include the following. State income tax rate   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. State income tax rate Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. State income tax rate Any amounts you included on Form 8885, line 4. State income tax rate Any qualified health insurance premiums you paid to “U. State income tax rate S. State income tax rate Treasury-HCTC. State income tax rate ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. State income tax rate Any payments for qualified long-term care insurance (see line 2) 1. State income tax rate   2. State income tax rate For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. State income tax rate       a) Total payments made for that person during the year. State income tax rate       b) The amount shown below. State income tax rate Use the person's age at the end of the tax year. State income tax rate         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. State income tax rate If more than one person is covered, figure separately the amount to enter for each person. State income tax rate Then enter the total of those amounts 2. State income tax rate   3. State income tax rate Add lines 1 and 2 3. State income tax rate   4. State income tax rate Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. State income tax rate Do not include Conservation Reserve Program payments exempt from self-employment tax. State income tax rate If the business is an S corporation, skip to line 11 4. State income tax rate   5. State income tax rate Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. State income tax rate Do not include Conservation Reserve Program payments exempt from self-employment tax. State income tax rate See the Instructions for Schedule SE (Form 1040). State income tax rate Do not include any net losses shown on these schedules. State income tax rate 5. State income tax rate   6. State income tax rate Divide line 4 by line 5 6. State income tax rate   7. State income tax rate Multiply Form 1040, line 27, by the percentage on line 6 7. State income tax rate   8. State income tax rate Subtract line 7 from line 4 8. State income tax rate   9. State income tax rate Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. State income tax rate   10. State income tax rate Subtract line 9 from line 8 10. State income tax rate   11. State income tax rate Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. State income tax rate   12. State income tax rate Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. State income tax rate   13. State income tax rate Subtract line 12 from line 10 or 11, whichever applies 13. State income tax rate   14. State income tax rate Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. State income tax rate Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). State income tax rate 14. State income tax rate   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. State income tax rate Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. State income tax rate * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. State income tax rate However, it does not include capital gain income. State income tax rate Chronically ill individual. State income tax rate   A chronically ill individual is a person who has been certified as one of the following. State income tax rate An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. State income tax rate Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. State income tax rate An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. State income tax rate The certification must have been made by a licensed health care practitioner within the previous 12 months. State income tax rate Benefits received. State income tax rate   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. State income tax rate Other coverage. State income tax rate   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. State income tax rate In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. State income tax rate   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. State income tax rate However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. State income tax rate Effect on itemized deductions. State income tax rate   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. State income tax rate Effect on self-employment tax. State income tax rate   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. State income tax rate For more information, see Schedule SE (Form 1040). State income tax rate How to figure the deduction. State income tax rate   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. State income tax rate However, if any of the following apply, you must use Worksheet 6-A in this chapter. State income tax rate You had more than one source of income subject to self-employment tax. State income tax rate You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. State income tax rate You are using amounts paid for qualified long-term care insurance to figure the deduction. State income tax rate If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. State income tax rate Health coverage tax credit. State income tax rate   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. State income tax rate Use Form 8885 to figure the amount, if any, of this credit. State income tax rate   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. State income tax rate Any amounts you included on Form 8885, line 4. State income tax rate Any qualified health insurance premiums you paid to “U. State income tax rate S. State income tax rate Treasury-HCTC. State income tax rate ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. State income tax rate More than one health plan and business. State income tax rate   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. State income tax rate Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). State income tax rate For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. State income tax rate Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. State income tax rate Self-insurance reserve funds. State income tax rate You cannot deduct amounts credited to a reserve set up for self-insurance. State income tax rate This applies even if you cannot get business insurance coverage for certain business risks. State income tax rate However, your actual losses may be deductible. State income tax rate See Publication 547. State income tax rate Loss of earnings. State income tax rate You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. State income tax rate However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. State income tax rate Certain life insurance and annuities. State income tax rate For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. State income tax rate You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. State income tax rate A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. State income tax rate For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. State income tax rate The disallowance applies without regard to whom the policy covers. State income tax rate Partners. State income tax rate If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. State income tax rate You cannot deduct the insurance premiums. State income tax rate Insurance to secure a loan. State income tax rate If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. State income tax rate Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. State income tax rate In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. State income tax rate Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. State income tax rate Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. State income tax rate You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. State income tax rate Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. State income tax rate Uniform capitalization rules. State income tax rate   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. State income tax rate Produce real property or tangible personal property. State income tax rate For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. State income tax rate Acquire property for resale. State income tax rate However, these rules do not apply to the following property. State income tax rate Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. State income tax rate Property you produce if you meet either of the following conditions. State income tax rate Your indirect costs of producing the property are $200,000 or less. State income tax rate You use the cash method of accounting and do not account for inventories. State income tax rate More information. State income tax rate   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. State income tax rate When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. State income tax rate Cash method. State income tax rate   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. State income tax rate However, see Prepayment , later. State income tax rate Accrual method. State income tax rate   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. State income tax rate In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). State income tax rate For more information about the accrual method of accounting, see chapter 1. State income tax rate For information about the exception for recurring items, see Publication 538. State income tax rate Prepayment. State income tax rate   You cannot deduct expenses in advance, even if you pay them in advance. State income tax rate This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. State income tax rate   Expenses such as insurance are generally allocable to a period of time. State income tax rate You can deduct insurance expenses for the year to which they are allocable. State income tax rate Example. State income tax rate In 2013, you signed a 3-year insurance contract. State income tax rate Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. State income tax rate You can deduct in 2014 and 2015 the premium allocable to those years. State income tax rate Dividends received. State income tax rate   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. State income tax rate For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. State income tax rate Prev  Up  Next   Home   More Online Publications