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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

State Tax Extension

2011 Tax Forms 1040a2014 1040ez Tax FormTax Software 1040nr1040ez 2011 Tax FormFile Federal Taxes Online Free 20121040Turbo Tax File 2012Turbotax Deluxe 2010Filing State Tax Return OnlyMilitary State Tax ExemptionsIrs Tax AmendmentFree Efile For State And FederalWww Irs Gov 2011 Tax FormsIrs 2012 Tax Forms 1040 InstructionsTax Returns 2011Free Hr BlockHow Do You File 2011 Taxes In 2013H&r Block Online 1040x2010 TaxesNonresidents State Tax FormsMilitary Filing State Taxes990 Ez FormFree 2006 Tax SoftwareAmended Federal Tax ReturnFiling Tax ReturnIrs Ez Form 20112012 Ez FormFree 2010 TurbotaxFile State Taxes For Free Online1040ez Tax Form And Booklet1040 Ez FormAmend Irs ReturnFiling An AmendmentHow Do I File A 1040xIncome Tax Extension DeadlineIrs 1040ez Form OnlineWhere Can I Get 2011 Tax FormsMyfreetaxes WalmartFree 1040ezFile Taxes Online Free Federal And State

State Tax Extension

State tax extension Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. State tax extension irs. State tax extension gov/pub51. State tax extension What's New Social security and Medicare tax for 2014. State tax extension  The social security tax rate is 6. State tax extension 2% each for the employee and employer, unchanged from 2013. State tax extension The social security wage base limit is $117,000. State tax extension The Medicare tax rate is 1. State tax extension 45% each for the employee and employer, unchanged from 2013. State tax extension There is no wage base limit for Medicare tax. State tax extension 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. State tax extension Withholding allowance. State tax extension  The 2014 amount for one withholding allowance on an annual basis is $3,950. State tax extension Change of responsible party. State tax extension  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. State tax extension Form 8822-B must be filed within 60 days of the change. State tax extension If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. State tax extension For a definition of "responsible party", see the Form 8822-B instructions. State tax extension Same-sex marriage. State tax extension  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. State tax extension For more information, see Revenue Ruling 2013-17, 2013-38 I. State tax extension R. State tax extension B. State tax extension 201, available at www. State tax extension irs. State tax extension gov/irb/2013-38_IRB/ar07. State tax extension html. State tax extension Notice 2013-61 provides special administrative procedures for employers to make claims for refund 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. State tax extension Notice 2013-61, 2013-44 I. State tax extension R. State tax extension B. State tax extension 432, is available at www. State tax extension irs. State tax extension gov/irb/2013-44_IRB/ar10. State tax extension html. State tax extension Reminders Additional Medicare Tax withholding. State tax extension  In addition to withholding Medicare tax at 1. State tax extension 45%, you must withhold a 0. State tax extension 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax extension 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. State tax extension Additional Medicare Tax is only imposed on the employee. State tax extension There is no employer share of Additional Medicare Tax. State tax extension 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. State tax extension 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. State tax extension For more information on Additional Medicare Tax, visit IRS. State tax extension gov and enter “Additional Medicare Tax” in the search box. State tax extension Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. State tax extension  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. State tax extension 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. State tax extension For more information, visit IRS. State tax extension gov and enter “work opportunity tax credit” in the search box. State tax extension Outsourcing payroll duties. State tax extension  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. State tax extension The employer remains responsible if the third party fails to perform any required action. State tax extension If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. State tax extension gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. State tax extension COBRA premium assistance credit. State tax extension  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. State tax extension For more information, see COBRA premium assistance credit under Introduction. State tax extension Compensation paid to H-2A foreign agricultural workers. State tax extension  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. State tax extension Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. State tax extension On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. State tax extension An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. State tax extension In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. State tax extension Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. State tax extension These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. State tax extension For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. State tax extension Additional employment tax information. State tax extension  Visit the IRS website at www. State tax extension irs. State tax extension gov/businesses and click on Employment Taxes under Businesses Topics. State tax extension For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. State tax extension m. State tax extension –7:00 p. State tax extension m. State tax extension local time (Alaska and Hawaii follow Pacific time). State tax extension Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. State tax extension Disregarded entities and qualified subchapter S subsidiaries (QSubs). State tax extension  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. State tax extension Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. State tax extension See Regulations sections 1. State tax extension 1361-4(a)(7) and 301. State tax extension 7701-2(c)(2)(iv). State tax extension Differential wage payments. State tax extension  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. State tax extension For more information, see Publication 15 (Circular E). State tax extension Federal tax deposits must be made by electronic funds transfer. State tax extension  You must use electronic funds transfer to make all federal tax deposits. State tax extension Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). State tax extension 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. State tax extension Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. State tax extension EFTPS is a free service provided by the Department of Treasury. State tax extension Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. State tax extension For more information on making federal tax deposits, see How To Deposit in section 7. State tax extension To get more information about EFTPS or to enroll in EFTPS, visit www. State tax extension eftps. State tax extension gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). State tax extension Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. State tax extension Electronic filing and payment. State tax extension  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. State tax extension Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. State tax extension Spend less time and worry on taxes and more time running your business. State tax extension Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. State tax extension For e-file, visit the IRS website at www. State tax extension irs. State tax extension gov/efile for additional information. State tax extension For EFTPS, visit www. State tax extension eftps. State tax extension gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. State tax extension For electronic filing of Form W-2, visit www. State tax extension socialsecurity. State tax extension gov/employer. State tax extension If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. State tax extension If a valid EIN is not provided, the return or payment will not be processed. State tax extension This may result in penalties and delays in processing your return or payment. State tax extension Electronic funds withdrawal (EFW). State tax extension  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. State tax extension However, do not use EFW to make federal tax deposits. State tax extension For more information on paying your taxes using EFW, visit the IRS website at www. State tax extension irs. State tax extension gov/e-pay. State tax extension A fee may be charged to file electronically. State tax extension Credit or debit card payments. State tax extension   Employers can pay the balance due shown on Form 943 by credit or debit card. State tax extension Do not use a credit or debit card to make federal tax deposits. State tax extension For more information on paying your taxes with a credit or debit card, visit the IRS website at www. State tax extension irs. State tax extension gov/e-pay. State tax extension When you hire a new employee. State tax extension  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. State tax extension Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. State tax extension If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. State tax extension If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. State tax extension See section 1 for more information. State tax extension Eligibility for employment. State tax extension  You must verify that each new employee is legally eligible to work in the United States. State tax extension This includes completing the U. State tax extension S. State tax extension Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. State tax extension You can get the form from USCIS offices or by calling 1-800-870-3676. State tax extension Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. State tax extension uscis. State tax extension gov for more information. State tax extension New hire reporting. State tax extension   You are required to report any new employee to a designated state new-hire registry. State tax extension A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. State tax extension Many states accept a copy of Form W-4 with employer information added. State tax extension Visit the Office of Child Support Enforcement's website at www. State tax extension acf. State tax extension hhs. State tax extension gov/programs/cse/newhire for more information. State tax extension Dishonored payments. State tax extension  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. State tax extension The penalty is $25 or 2% of the payment, whichever is more. State tax extension However, the penalty on dishonored payments of $24. State tax extension 99 or less is an amount equal to the payment. State tax extension For example, a dishonored payment of $18 is charged a penalty of $18. State tax extension Forms in Spanish. State tax extension  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. State tax extension For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). State tax extension For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. State tax extension References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). State tax extension Information returns. State tax extension  You may be required to file information returns to report certain types of payments made during the year. State tax extension For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. State tax extension For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). State tax extension Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. State tax extension See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. State tax extension If you file 250 or more Forms W-2, you must file them electronically. State tax extension SSA will not accept Forms W-2 and W-3 filed on any magnetic media. State tax extension Information reporting customer service site. State tax extension  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. State tax extension If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). State tax extension The call site can also be reached by email at mccirp@irs. State tax extension gov. State tax extension Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. State tax extension Web-based application for an employer identification number (EIN). State tax extension  You can apply for an employer identification number (EIN) online by visiting IRS. State tax extension gov and clicking on the Apply for an EIN Online link under Tools. State tax extension When a crew leader furnishes workers to you. State tax extension  Record the crew leader's name, address, and EIN. State tax extension See sections 2 and 10. State tax extension Change of address. State tax extension  Use Form 8822-B to notify the IRS of an address change. State tax extension Do not mail form 8822-B with your employment tax return. State tax extension Ordering forms and publications. State tax extension  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. State tax extension irs. State tax extension gov/businesses. State tax extension Click on the Online Ordering for Information Returns and Employer Returns. State tax extension You can also visit www. State tax extension irs. State tax extension gov/formspubs to download other forms and publications. State tax extension Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. State tax extension Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. State tax extension socialsecurity. State tax extension gov/employer, to register for Business Services Online. State tax extension You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. State tax extension Form W-3 will be created for you based on your Forms W-2. State tax extension Tax Questions. State tax extension   If you have a tax question, check the information available on IRS. State tax extension gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. State tax extension m. State tax extension –7:00 p. State tax extension m. State tax extension local time (Alaska and Hawaii follow Pacific time). State tax extension We cannot answer tax questions sent to the address provided later for comments and suggestions. State tax extension Recordkeeping. State tax extension  Keep all records of employment taxes for at least 4 years. State tax extension These should be available for IRS review. State tax extension Your records should include the following information. State tax extension Your employer identification number (EIN). State tax extension Amounts and dates of all wage, annuity, and pension payments. State tax extension Names, addresses, social security numbers, and occupations of employees and recipients. State tax extension Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. State tax extension Dates of employment for each employee. State tax extension Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. State tax extension Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). State tax extension Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. State tax extension Copies of returns filed and confirmation numbers. State tax extension Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. State tax extension If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. State tax extension If the crew leader has no permanent mailing address, record his or her present address. State tax extension Private delivery services. State tax extension  You can use certain private delivery services designated by the IRS to send tax returns and payments. State tax extension The list includes only the following. State tax extension DHL Express (DHL): DHL Same Day Service. State tax extension Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. State tax extension United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. State tax extension M. State tax extension , UPS Worldwide Express Plus, and UPS Worldwide Express. State tax extension For the IRS mailing address to use if you are using a private delivery service, go to IRS. State tax extension gov and enter "private delivery service" in the search box. State tax extension Your private delivery service can tell you how to get written proof of the mailing date. State tax extension Private delivery services cannot deliver items to P. State tax extension O. State tax extension boxes. State tax extension You must use the U. State tax extension S. State tax extension Postal Service to mail any item to an IRS P. State tax extension O. State tax extension box address. State tax extension Photographs of missing children. State tax extension  The IRS is a proud partner with the National Center for Missing and Exploited Children. State tax extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax extension 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. State tax extension Calendar The following are important dates and responsibilities. State tax extension See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. State tax extension Also see Publication 509, Tax Calendars. State tax extension   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. State tax extension A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. State tax extension However, a statewide legal holiday does not delay the due date of federal tax deposits. State tax extension See Deposits on Business Days Only in section 7. State tax extension For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. State tax extension S. State tax extension Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. State tax extension See Private delivery services under Reminders. State tax extension By January 31 . State tax extension   File Form 943. State tax extension See section 8 for more information on Form 943. State tax extension If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. State tax extension Furnish each employee with a completed Form W-2. State tax extension Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). State tax extension File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. State tax extension See section 10 for more information on FUTA. State tax extension If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. State tax extension File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. State tax extension If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. State tax extension By February 15. State tax extension  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. State tax extension On February 16. State tax extension  Any Form W-4 claiming exemption from withholding for the previous year has now expired. State tax extension Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. State tax extension If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. State tax extension See section 5 for more information. State tax extension If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. State tax extension By February 28. State tax extension   File paper Forms 1099 and 1096. State tax extension File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. State tax extension S. State tax extension Information Returns, with the IRS. State tax extension For electronically filed returns, see By March 31 below. State tax extension File paper Forms W-2 and W-3. State tax extension File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. State tax extension For electronically filed returns, see By March 31 next. State tax extension By March 31. State tax extension   File electronic Forms W-2 and 1099. State tax extension File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. State tax extension For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. State tax extension socialsecurity. State tax extension gov/employer. State tax extension For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. State tax extension By April 30, July 31, October 31, and January 31. State tax extension   Deposit FUTA taxes. State tax extension Deposit FUTA tax if the undeposited amount is over $500. State tax extension Before December 1. State tax extension  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. State tax extension Introduction This publication is for employers of agricultural workers (farmworkers). State tax extension It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). State tax extension Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. State tax extension If you have nonfarm employees, see Publication 15 (Circular E). State tax extension If you have employees in the U. State tax extension S. State tax extension Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). State tax extension Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. State tax extension Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. State tax extension Comments and suggestions. State tax extension   We welcome your comments about this publication and your suggestions for future editions. State tax extension   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. State tax extension NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax extension   You can also send us comments from www. State tax extension irs. State tax extension gov/formspubs. State tax extension Click on More Information and then click on Comment on Tax Forms and Publications. State tax extension   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. State tax extension COBRA premium assistance credit. State tax extension   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. State tax extension COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. State tax extension Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). State tax extension Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. State tax extension Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. State tax extension For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. State tax extension   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. State tax extension For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. State tax extension   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. State tax extension The assistance for the coverage can last up to 15 months. State tax extension   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. State tax extension For more information, see Notice 2009-27, 2009-16 I. State tax extension R. State tax extension B. State tax extension 838, available at www. State tax extension irs. State tax extension gov/irb/2009-16_irb/ar09. State tax extension html. State tax extension   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. State tax extension   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. State tax extension The reimbursement is made through a credit against the employer's employment tax liabilities. State tax extension For information on how to claim the credit, see the Instructions for Form 943. State tax extension The credit is treated as a deposit made on the first day of the return period. State tax extension In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. State tax extension In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. State tax extension   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. State tax extension Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. State tax extension In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. State tax extension In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. State tax extension Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. State tax extension Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. State tax extension A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. State tax extension   For more information, visit IRS. State tax extension gov and enter “COBRA” in the search box. State tax extension Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

How Much Can I Deduct for Each Exemption I Claim?

There are two types of exemptions, personal exemptions and exemptions for dependents. You usually can claim exemptions for yourself, your spouse and each person you can claim as a dependent. 

Information You Will Need:

  • Marital status, relationship to the dependent and the amount of support provided
  • Basic income information such as your adjusted gross income

Estimated Completion Time: 4 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

Begin

Page Last Reviewed or Updated: 14-Feb-2014

The State Tax Extension

State tax extension Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. State tax extension These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. State tax extension Other adjustments to income are discussed elsewhere. State tax extension See Table V below. State tax extension Table V. State tax extension Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. State tax extension IF you are looking for more information about the deduction for. State tax extension . State tax extension . State tax extension THEN see. State tax extension . State tax extension . State tax extension Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. State tax extension Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. State tax extension Moving expenses Publication 521, Moving Expenses. State tax extension Part of your self-employment tax Chapter 22. State tax extension Self-employed health insurance Chapter 21. State tax extension Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). State tax extension Penalty on the early withdrawal of savings Chapter 7. State tax extension Contributions to an Archer MSA Publication 969. State tax extension Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. State tax extension Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. State tax extension Expenses from the rental of personal property Chapter 12. State tax extension Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. State tax extension Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. State tax extension S. State tax extension Citizens and Resident Aliens Abroad. State tax extension Jury duty pay given to your employer Chapter 12. State tax extension Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. State tax extension Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. State tax extension Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. State tax extension Table of Contents 17. State tax extension   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. State tax extension   AlimonyIntroductionSpouse or former spouse. State tax extension Divorce or separation instrument. State tax extension Useful Items - You may want to see: General RulesMortgage payments. State tax extension Taxes and insurance. State tax extension Other payments to a third party. State tax extension Instruments Executed After 1984Payments to a third party. State tax extension Exception. State tax extension Substitute payments. State tax extension Specifically designated as child support. State tax extension Contingency relating to your child. State tax extension Clearly associated with a contingency. State tax extension How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. State tax extension   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications