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 Forms To Print Out

File Past Years Tax ReturnForm 1040a 20122012 State Tax FormsEfile 1040xMilitary Tax CreditWww Irs Gov EfileState Tax EfileTaxes For FreeHow Do I File An Amended Tax ReturnFile 2011 Taxes Online For FreeHow To Fill Out A 1040x Tax Amendment FormIrs Gov Form 1040ezTurbotax Free EditionUs Irs E File FreeMilitary Taxes By StateAmend Taxes 2010Tax 1040ez2011 1040ez Form2012 1040 Tax FormsTurbotax For Military Members1040 Ez Form 20121040ez 2012 Fillable Form1040ez Instructions 20132012 Tax Return Online Free1040ez 20132010 1040 Tax Form1040x Tax FormIrs Form 1040ez 2012E-file State Taxes Free2011 Tax BookletState Tax File For Free2012 Taxes OnlineAmend Tax Return OnlineTax Form 10402011 Income Tax ReturnsState Tax Forms And InstructionsAmend State Tax ReturnFile Income Tax Extension FreeIrs Tax ExtentionsFiling Amended Tax Returns

State Tax Forms To Print Out

State tax forms to print out Publication 51 - Main Content Table of Contents 1. State tax forms to print out Taxpayer Identification NumbersWhen you receive your EIN. State tax forms to print out Registering for SSNVS. State tax forms to print out 2. State tax forms to print out Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. State tax forms to print out Wages and Other Compensation 4. State tax forms to print out Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. State tax forms to print out Federal Income Tax WithholdingImplementation of lock-in letter. State tax forms to print out Seasonal employees and employees not currently performing services. State tax forms to print out Termination and re-hire of employees. State tax forms to print out How To Figure Federal Income Tax Withholding 6. State tax forms to print out Required Notice to Employees About Earned Income Credit (EIC) 7. State tax forms to print out Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. State tax forms to print out Form 943 9. State tax forms to print out Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. State tax forms to print out Federal Unemployment (FUTA) Tax 11. State tax forms to print out Reconciling Wage Reporting Forms 13. State tax forms to print out Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. State tax forms to print out Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. State tax forms to print out Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. State tax forms to print out Employer identification number (EIN). State tax forms to print out   An employer identification number (EIN) is a nine-digit number that the IRS issues. State tax forms to print out The digits are arranged as follows: 00-0000000. State tax forms to print out It is used to identify the tax accounts of employers and certain others who have no employees. State tax forms to print out Use your EIN on all of the items that you send to the IRS and SSA. State tax forms to print out   If you do not have an EIN, you may apply for one online. State tax forms to print out Visit IRS. State tax forms to print out gov and click on the Apply for an EIN Online link under Tools. State tax forms to print out You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. State tax forms to print out Do not use a SSN in place of an EIN. State tax forms to print out   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. State tax forms to print out If you took over another employer's business, do not use that employer's EIN. State tax forms to print out   You should have only one EIN. State tax forms to print out If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). State tax forms to print out Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. State tax forms to print out The IRS will tell you which EIN to use. State tax forms to print out   For more information, see Publication 1635 or Publication 583. State tax forms to print out When you receive your EIN. State tax forms to print out   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). State tax forms to print out You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. State tax forms to print out Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. State tax forms to print out If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. State tax forms to print out Social security number (SSN). State tax forms to print out   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. State tax forms to print out You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. State tax forms to print out Do not accept a social security card that says “Not valid for employment. State tax forms to print out ” A social security number issued with this legend does not permit employment. State tax forms to print out You may, but are not required to, photocopy the social security card if the employee provides it. State tax forms to print out If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. State tax forms to print out See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. State tax forms to print out Applying for a social security card. State tax forms to print out   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. State tax forms to print out You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. State tax forms to print out socialsecurity. State tax forms to print out gov/online/ss-5. State tax forms to print out html. State tax forms to print out The employee must complete and sign Form SS-5; it cannot be filed by the employer. State tax forms to print out You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. State tax forms to print out Applying for a social security number. State tax forms to print out   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. State tax forms to print out If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. State tax forms to print out When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. State tax forms to print out Furnish Copies B, C, and 2 of Form W-2c to the employee. State tax forms to print out Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. State tax forms to print out For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. State tax forms to print out socialsecurity. State tax forms to print out gov/employer. State tax forms to print out Advise your employee to correct the SSN on his or her original Form W-2. State tax forms to print out Correctly record the employee's name and SSN. State tax forms to print out   Record the name and number of each employee as they are shown on the employee's social security card. State tax forms to print out If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. State tax forms to print out Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. State tax forms to print out   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. State tax forms to print out It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. State tax forms to print out IRS individual taxpayer identification numbers (ITINs) for aliens. State tax forms to print out   Do not accept an ITIN in place of an SSN for employee identification or for work. State tax forms to print out An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. State tax forms to print out S. State tax forms to print out employment. State tax forms to print out The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). State tax forms to print out However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). State tax forms to print out    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. State tax forms to print out If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. State tax forms to print out Do not use an ITIN in place of an SSN on Form W-2. State tax forms to print out Verification of social security numbers. State tax forms to print out   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. State tax forms to print out Visit www. State tax forms to print out socialsecurity. State tax forms to print out gov/employer/ssnv. State tax forms to print out htm for more information. State tax forms to print out Registering for SSNVS. State tax forms to print out   You must register online and receive authorization from your employer to use SSNVS. State tax forms to print out To register, visit SSA's website at www. State tax forms to print out socialsecurity. State tax forms to print out gov/employer and click on the Business Services Online link. State tax forms to print out Follow the registration instructions to obtain a user identification (ID) and password. State tax forms to print out You will need to provide the following information about yourself and your company. State tax forms to print out Name. State tax forms to print out SSN. State tax forms to print out Date of birth. State tax forms to print out Type of employer. State tax forms to print out EIN. State tax forms to print out Company name, address, and telephone number. State tax forms to print out Email address. State tax forms to print out When you have completed the online registration process, SSA will mail a one-time activation code to your employer. State tax forms to print out You must enter the activation code online to use SSNVS. State tax forms to print out 2. State tax forms to print out Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. State tax forms to print out See Publication 15-A for details on statutory employees and nonemployees. State tax forms to print out Employee status under common law. State tax forms to print out   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. State tax forms to print out This is so even when you give the employee freedom of action. State tax forms to print out What matters is that you have the right to control the details of how the services are performed. State tax forms to print out See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. State tax forms to print out If an employer-employee relationship exists, it does not matter what it is called. State tax forms to print out The employee may be called an agent or independent contractor. State tax forms to print out It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. State tax forms to print out You are responsible for withholding and paying employment taxes for your employees. State tax forms to print out You are also required to file employment tax returns. State tax forms to print out These requirements do not apply to amounts that you pay to independent contractors. State tax forms to print out The rules discussed in this publication apply only to workers who are your employees. State tax forms to print out In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. State tax forms to print out For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. State tax forms to print out Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. State tax forms to print out The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. State tax forms to print out Crew Leaders If you are a crew leader, you are an employer of farmworkers. State tax forms to print out A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. State tax forms to print out If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. State tax forms to print out For FUTA tax rules, see section 10. State tax forms to print out Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. State tax forms to print out See Publication 541, Partnerships, for more details. State tax forms to print out The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. State tax forms to print out Exception—Qualified joint venture. State tax forms to print out   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. State tax forms to print out A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). State tax forms to print out   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. State tax forms to print out Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. State tax forms to print out   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. State tax forms to print out If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. State tax forms to print out Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. State tax forms to print out However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. State tax forms to print out    Note. State tax forms to print out If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. State tax forms to print out   For more information on qualified joint ventures, visit IRS. State tax forms to print out gov and enter “qualified joint venture” in the search box. State tax forms to print out Exception—Community income. State tax forms to print out   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. State tax forms to print out S. State tax forms to print out possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. State tax forms to print out You may still make an election to be taxed as a qualified joint venture instead of a partnership. State tax forms to print out See Exception—Qualified joint venture , earlier in this section. State tax forms to print out 3. State tax forms to print out Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. State tax forms to print out You may also be required to withhold, deposit, and report Additional Medicare Tax. State tax forms to print out See section 4 for more information. State tax forms to print out If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. State tax forms to print out You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. State tax forms to print out FUTA tax is discussed in section 10. State tax forms to print out Cash wages include checks, money orders, etc. State tax forms to print out Do not count as cash wages the value of food, lodging, and other noncash items. State tax forms to print out For more information on what payments are considered taxable wages, see Publication 15 (Circular E). State tax forms to print out Commodity wages. State tax forms to print out   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. State tax forms to print out However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. State tax forms to print out These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. State tax forms to print out Other compensation. State tax forms to print out   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. State tax forms to print out Family members. State tax forms to print out   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. State tax forms to print out However, certain exemptions may apply for your child, spouse, or parent. State tax forms to print out See the table, How Do Employment Taxes Apply to Farmwork , in section 12. State tax forms to print out Household employees. State tax forms to print out   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. State tax forms to print out   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. State tax forms to print out Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. State tax forms to print out   For more information, see Publication 926, Household Employer's Tax Guide. State tax forms to print out    Wages for household work may not be a deductible farm expense. State tax forms to print out See Publication 225, Farmer's Tax Guide. State tax forms to print out Share farmers. State tax forms to print out   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. State tax forms to print out Compensation paid to H-2A visa holders. State tax forms to print out   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 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. State tax forms to print out On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. State tax forms to print out   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 forms to print out In that case, the worker must give the employer a completed Form W-4. State tax forms to print out Federal income tax withheld should be reported in box 2 of Form W-2. State tax forms to print out These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. State tax forms to print out For 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 forms to print out 4. State tax forms to print out Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. State tax forms to print out You may also be required to withhold Additional Medicare Tax. State tax forms to print out For more information, see Additional Medicare Tax withholding , later. State tax forms to print out The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. State tax forms to print out You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). State tax forms to print out The $150 test applies separately to each farmworker that you employ. State tax forms to print out If you employ a family of workers, each member is treated separately. State tax forms to print out Do not count wages paid by other employers. State tax forms to print out The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. State tax forms to print out Exceptions. State tax forms to print out   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. State tax forms to print out   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. State tax forms to print out Social Security and Medicare Tax Withholding The social security tax rate is 6. State tax forms to print out 2%, for both the employee and employer, on the first $117,000 paid to each employee. State tax forms to print out You must withhold at this rate from each employee and pay a matching amount. State tax forms to print out The Medicare tax rate is 1. State tax forms to print out 45% each for the employee and employer on all wages. State tax forms to print out You must withhold at this rate from each employee and pay a matching amount. State tax forms to print out There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. State tax forms to print out Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. State tax forms to print out For details, see Publication 15-A. State tax forms to print out Additional Medicare Tax withholding. State tax forms to print out   In addition to withholding Medicare tax at 1. State tax forms to print out 45%, you must withhold a 0. State tax forms to print out 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. State tax forms to print out 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 forms to print out Additional Medicare Tax is only imposed on the employee. State tax forms to print out There is no employer share of Additional Medicare Tax. State tax forms to print out 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 forms to print out   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). State tax forms to print out For more information on Additional Medicare Tax, visit IRS. State tax forms to print out gov and enter “Additional Medicare Tax” in the search box. State tax forms to print out Employee share paid by employer. State tax forms to print out   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. State tax forms to print out If you do not withhold the taxes, however, you must still pay them. State tax forms to print out Any employee social security and Medicare taxes that you pay is additional income to the employee. State tax forms to print out Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. State tax forms to print out Also, do not count the additional income as wages for FUTA tax purposes. State tax forms to print out Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. State tax forms to print out See section 7 of Publication 15-A. State tax forms to print out Withholding social security and Medicare taxes on nonresident alien employees. State tax forms to print out   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. State tax forms to print out S. State tax forms to print out citizen or resident alien. State tax forms to print out However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. State tax forms to print out Also see Compensation paid to H-2A visa holders in section 3. State tax forms to print out Religious exemption. State tax forms to print out    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. State tax forms to print out This exemption is available only if both the employee and the employer are members of the sect. State tax forms to print out   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. State tax forms to print out 5. State tax forms to print out Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. State tax forms to print out The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. State tax forms to print out You may use one of several methods to determine the amount of federal income tax withholding. State tax forms to print out They are discussed in section 13. State tax forms to print out Form W-4. State tax forms to print out   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. State tax forms to print out Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. State tax forms to print out Advise your employees to use the IRS Withholding Calculator on the IRS website at www. State tax forms to print out irs. State tax forms to print out gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. State tax forms to print out   Ask each new employee to give you a signed Form W-4 when starting work. State tax forms to print out Make the form effective with the first wage payment. State tax forms to print out If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. State tax forms to print out Forms in Spanish. State tax forms to print out   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. State tax forms to print out For more information, see Publicación 17(SP). State tax forms to print out Effective date of Form W-4. State tax forms to print out   A Form W-4 remains in effect until the employee gives you a new one. State tax forms to print out When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. State tax forms to print out Do not adjust withholding retroactively. State tax forms to print out If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. State tax forms to print out For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. State tax forms to print out A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. State tax forms to print out Completing Form W-4. State tax forms to print out   The amount of federal income tax withholding is based on marital status and withholding allowances. State tax forms to print out Your employees may not base their withholding amounts on a fixed dollar amount or percentage. State tax forms to print out However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. State tax forms to print out   Employees may claim fewer withholding allowances than they are entitled to claim. State tax forms to print out They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. State tax forms to print out   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. State tax forms to print out Along with Form W-4, you may wish to order Publication 505 for use by your employees. State tax forms to print out    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. State tax forms to print out If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. State tax forms to print out Exemption from federal income tax withholding. State tax forms to print out   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. State tax forms to print out See the Form W-4 instructions for more information. State tax forms to print out However, the wages are still subject to social security and Medicare taxes. State tax forms to print out   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. State tax forms to print out To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. State tax forms to print out If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. State tax forms to print out If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. State tax forms to print out Withholding income taxes on the wages of nonresident alien employees. State tax forms to print out   In general, you must withhold federal income taxes on the wages of nonresident alien employees. State tax forms to print out However, see Publication 515 for exceptions to this general rule. State tax forms to print out Also see Compensation paid to H-2A visa workers in section 3. State tax forms to print out Withholding adjustment for nonresident alien employees. State tax forms to print out   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. State tax forms to print out This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. State tax forms to print out See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). State tax forms to print out Nonresident alien employee's Form W-4. State tax forms to print out   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. State tax forms to print out   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. State tax forms to print out    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. State tax forms to print out Form 8233. State tax forms to print out   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. State tax forms to print out See Publication 515 for details. State tax forms to print out IRS review of requested Forms W-4. State tax forms to print out   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. State tax forms to print out You may also be directed to send certain Forms W-4 to the IRS. State tax forms to print out You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. State tax forms to print out Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. State tax forms to print out The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. State tax forms to print out When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. State tax forms to print out   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). State tax forms to print out However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). State tax forms to print out Initial lock-in letter. State tax forms to print out   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. State tax forms to print out In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. State tax forms to print out You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. State tax forms to print out If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. State tax forms to print out You may follow any reasonable business practice to furnish the employee copy to the employee. State tax forms to print out Implementation of lock-in letter. State tax forms to print out   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. State tax forms to print out You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. State tax forms to print out The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. State tax forms to print out Seasonal employees and employees not currently performing services. State tax forms to print out   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. State tax forms to print out You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. State tax forms to print out You reasonably expect the employee to resume services within 12 months of the date of the notice. State tax forms to print out The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. State tax forms to print out Termination and re-hire of employees. State tax forms to print out   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. State tax forms to print out You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. State tax forms to print out Modification notice. State tax forms to print out   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. State tax forms to print out The modification notice may change the marital status and/or the number of withholding allowances permitted. State tax forms to print out You must withhold federal income tax based on the effective date specified in the modification notice. State tax forms to print out New Form W-4 after IRS notice. State tax forms to print out   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. State tax forms to print out You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. State tax forms to print out If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. State tax forms to print out   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. State tax forms to print out Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. State tax forms to print out Substitute Forms W-4. State tax forms to print out   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. State tax forms to print out Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. State tax forms to print out gov to obtain copies of Form W-4. State tax forms to print out   You may use a substitute version of Form W-4 to meet your business needs. State tax forms to print out However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. State tax forms to print out At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. State tax forms to print out   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. State tax forms to print out However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. State tax forms to print out Invalid Forms W-4. State tax forms to print out   Any unauthorized change or addition to Form W-4 makes it invalid. State tax forms to print out This includes taking out any language by which the employee certifies that the form is correct. State tax forms to print out A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. State tax forms to print out An employee who submits a false Form W-4 may be subject to a $500 penalty. State tax forms to print out You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. State tax forms to print out   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. State tax forms to print out Tell the employee that it is invalid and ask for another one. State tax forms to print out If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. State tax forms to print out However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. State tax forms to print out   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. State tax forms to print out R. State tax forms to print out B. State tax forms to print out 455, available at www. State tax forms to print out irs. State tax forms to print out gov/irb/2007-35_IRB/ar10. State tax forms to print out html. State tax forms to print out Amounts exempt from levy on wages, salary, and other income. State tax forms to print out   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. State tax forms to print out Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. State tax forms to print out If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. State tax forms to print out How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. State tax forms to print out Wage bracket tables. State tax forms to print out See section 13 for directions on how to use the tables. State tax forms to print out Percentage method. State tax forms to print out See section 13 for directions on how to use the percentage method. State tax forms to print out Alternative formula tables for percentage method withholding. State tax forms to print out See Publication 15-A. State tax forms to print out Wage bracket percentage method withholding tables. State tax forms to print out See Publication 15-A. State tax forms to print out Other alternative methods. State tax forms to print out See Publication 15-A. State tax forms to print out Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. State tax forms to print out If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. State tax forms to print out Supplemental wages. State tax forms to print out   Supplemental wages are wage payments to an employee that are not regular wages. State tax forms to print out They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. State tax forms to print out Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. State tax forms to print out   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. State tax forms to print out   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. State tax forms to print out If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. State tax forms to print out Withhold a flat 25% (no other percentage allowed). State tax forms to print out If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. State tax forms to print out If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. State tax forms to print out Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. State tax forms to print out Subtract the tax withheld from the regular wages. State tax forms to print out Withhold the remaining tax from the supplemental wages. State tax forms to print out If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. State tax forms to print out If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. State tax forms to print out This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. State tax forms to print out    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. State tax forms to print out See section 7 in Publication 15 (Circular E) for details. State tax forms to print out   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. State tax forms to print out 6. State tax forms to print out Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. State tax forms to print out Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. State tax forms to print out This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. State tax forms to print out You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. State tax forms to print out You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. State tax forms to print out If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. State tax forms to print out If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. State tax forms to print out If Form W-2 is not required, you must notify the employee by February 7, 2014. State tax forms to print out 7. State tax forms to print out Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. State tax forms to print out You must use electronic funds transfer to make all federal tax deposits. State tax forms to print out See How To Deposit , later in this section. State tax forms to print out The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. State tax forms to print out For more information, see COBRA premium assistance credit under Introduction. State tax forms to print out Payment with return. State tax forms to print out   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. State tax forms to print out You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. State tax forms to print out However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. State tax forms to print out You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. State tax forms to print out This payment may be $2,500 or more. State tax forms to print out Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. State tax forms to print out Semiweekly schedule depositors must timely deposit the amount. State tax forms to print out See Accuracy of Deposits Rule and How To Deposit, later in this section. State tax forms to print out When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. State tax forms to print out See Employers of Both Farm and Nonfarm Workers, later in this section. State tax forms to print out The rules for determining when to deposit Form 943 taxes are discussed below. State tax forms to print out See section 10 for the separate rules that apply to FUTA tax. State tax forms to print out Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. State tax forms to print out The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. State tax forms to print out The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). State tax forms to print out The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. State tax forms to print out If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. State tax forms to print out If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. State tax forms to print out Lookback period. State tax forms to print out   The lookback period is the second calendar year preceding the current calendar year. State tax forms to print out For example, the lookback period for 2014 is 2012. State tax forms to print out Example of deposit schedule based on lookback period. State tax forms to print out Rose Co. State tax forms to print out reported taxes on Form 943 as follows. State tax forms to print out 2012 — $48,000 2013 — $60,000 Rose Co. State tax forms to print out is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. State tax forms to print out However, for 2015, Rose Co. State tax forms to print out is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. State tax forms to print out Adjustments to lookback period taxes. State tax forms to print out   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). State tax forms to print out Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. State tax forms to print out Example of adjustments. State tax forms to print out An employer originally reported total tax of $45,000 for the lookback period in 2012. State tax forms to print out The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. State tax forms to print out The total tax reported in the lookback period is still $45,000. State tax forms to print out The $10,000 adjustment is also not treated as part of the 2014 taxes. State tax forms to print out Deposit period. State tax forms to print out   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. State tax forms to print out For monthly schedule depositors, the deposit period is a calendar month. State tax forms to print out The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. State tax forms to print out Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. State tax forms to print out You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. State tax forms to print out Monthly schedule example. State tax forms to print out   Red Co. State tax forms to print out is a seasonal employer and a monthly schedule depositor. State tax forms to print out It pays wages each Friday. State tax forms to print out It paid wages during August 2014, but did not pay any wages during September. State tax forms to print out Red Co. State tax forms to print out must deposit the combined tax liabilities for the August paydays by September 15. State tax forms to print out Red Co. State tax forms to print out does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. State tax forms to print out New employers. State tax forms to print out   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. State tax forms to print out Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). State tax forms to print out Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. State tax forms to print out Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. State tax forms to print out Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. State tax forms to print out Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. State tax forms to print out For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. State tax forms to print out If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. State tax forms to print out Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. State tax forms to print out Semiweekly Deposit Schedule IF the payday falls on a. State tax forms to print out . State tax forms to print out . State tax forms to print out THEN deposit taxes by the following. State tax forms to print out . State tax forms to print out . State tax forms to print out Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. State tax forms to print out   Green, Inc. State tax forms to print out , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. State tax forms to print out Green, Inc. State tax forms to print out , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. State tax forms to print out Green, Inc. State tax forms to print out 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). State tax forms to print out Semiweekly deposit period spanning two quarters. State tax forms to print out   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. State tax forms to print out For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. State tax forms to print out Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). State tax forms to print out Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. State tax forms to print out A business day is any day other than a Saturday, Sunday, or legal holiday. State tax forms to print out For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). State tax forms to print out Semiweekly schedule depositors   will always have 3 business days to make a deposit. State tax forms to print out That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. State tax forms to print out For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). State tax forms to print out Legal holiday. State tax forms to print out   The term “legal holiday” means any legal holiday in the District of Columbia. State tax forms to print out Legal holidays for 2014 are listed below. State tax forms to print out January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. State tax forms to print out February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. State tax forms to print out For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. State tax forms to print out For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. State tax forms to print out Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. State tax forms to print out However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. State tax forms to print out For example, Fir Co. State tax forms to print out is a semiweekly schedule depositor. State tax forms to print out On Monday, Fir Co. State tax forms to print out accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. State tax forms to print out On Tuesday, Fir Co. State tax forms to print out accumulates additional taxes of $30,000. State tax forms to print out Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. State tax forms to print out does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). State tax forms to print out If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. State tax forms to print out Example of the $100,000 next-day deposit rule. State tax forms to print out   Elm, Inc. State tax forms to print out , started its business on May 1, 2014. State tax forms to print out Because Elm, Inc. State tax forms to print out , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. State tax forms to print out , is a monthly schedule depositor. State tax forms to print out On May 8, Elm, Inc. State tax forms to print out , paid wages for the first time and accumulated taxes of $50,000. State tax forms to print out On May 9 (Friday), Elm, Inc. State tax forms to print out , paid wages and accumulated taxes of $60,000, for a total of $110,000. State tax forms to print out Because Elm, Inc. State tax forms to print out , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. State tax forms to print out Elm, Inc. State tax forms to print out , became a semiweekly schedule depositor on May 10. State tax forms to print out It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. State tax forms to print out Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. State tax forms to print out However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. State tax forms to print out Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. State tax forms to print out The deposit shortfall is paid or deposited by the shortfall makeup date as described below. State tax forms to print out Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. State tax forms to print out You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. State tax forms to print out Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. State tax forms to print out For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). State tax forms to print out How To Deposit You must deposit employment taxes by electronic funds transfer. State tax forms to print out See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. State tax forms to print out Electronic deposit requirement. State tax forms to print out   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). State tax forms to print out Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). State tax forms to print out 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 forms to print out   EFTPS is a free service provided by the Department of Treasury. State tax forms to print out To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). State tax forms to print out You can also visit the EFTPS website at www. State tax forms to print out eftps. State tax forms to print out gov. State tax forms to print out Additional information about EFTPS is also available in Publication 966. State tax forms to print out New employers that have a federal tax obligation will be pre-enrolled in EFTPS. State tax forms to print out Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. State tax forms to print out See When you receive your EIN in section 1 for more information. State tax forms to print out Deposit record. State tax forms to print out   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. State tax forms to print out The number can be used as a receipt or to trace the payment. State tax forms to print out Depositing on time. State tax forms to print out   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. State tax forms to print out m. State tax forms to print out Eastern time the day before the date a deposit is due. State tax forms to print out If you use a third party to make a deposit on your behalf, they may have different cutoff times. State tax forms to print out Same-day payment option. State tax forms to print out   If you fail to initiate a deposit transaction on EFTPS by 8 p. State tax forms to print out m. State tax forms to print out Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). State tax forms to print out To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. State tax forms to print out Please check with your financial institution regarding availability, deadlines, and costs. State tax forms to print out Your financial institution may charge you a fee for payments made this way. State tax forms to print out To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. State tax forms to print out eftps. State tax forms to print out gov to download the Same-Day Payment Worksheet. State tax forms to print out Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. State tax forms to print out The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. State tax forms to print out IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. State tax forms to print out For amounts not properly deposited or not deposited on time, the penalty rates are shown next. State tax forms to print out Penalty Charged for. State tax forms to print out . State tax forms to print out . State tax forms to print out 2% Deposits made 1 to 5 days late. State tax forms to print out 5% Deposits made 6 to 15 days late. State tax forms to print out 10% Deposits made 16 or more days late. State tax forms to print out Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. State tax forms to print out 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. State tax forms to print out See Payment with return , earlier in this section, for exceptions. State tax forms to print out 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. State tax forms to print out Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. State tax forms to print out Order in which deposits are applied. State tax forms to print out   Deposits generally are applied to the most recent tax liability within the year. State tax forms to print out If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. State tax forms to print out Follow the instructions on the penalty notice that you received. State tax forms to print out For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. State tax forms to print out You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. State tax forms to print out irs. State tax forms to print out gov/pub/irs-irbs/irb01-50. State tax forms to print out pdf. State tax forms to print out Example. State tax forms to print out Cedar, Inc. State tax forms to print out , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. State tax forms to print out It does not make the deposit on July 15. State tax forms to print out On August 15, Cedar, Inc. State tax forms to print out , deposits $2,000. State tax forms to print out Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. State tax forms to print out Accordingly, $500 of the July 15 liability remains undeposited. State tax forms to print out The penalty on this underdeposit will apply as explained above. State tax forms to print out Trust fund recovery penalty. State tax forms to print out   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. State tax forms to print out The penalty is the full amount of the unpaid trust fund tax. State tax forms to print out This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. State tax forms to print out   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. State tax forms to print out   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. State tax forms to print out A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. State tax forms to print out    Willfully means voluntarily, consciously, and intentionally. State tax forms to print out A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. State tax forms to print out “Average” failure-to-deposit penalty. State tax forms to print out   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. State tax forms to print out IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. State tax forms to print out Completed Form 943, line 17, instead of Form 943-A. State tax forms to print out Failed to attach a properly completed Form 943-A. State tax forms to print out Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. State tax forms to print out   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. State tax forms to print out Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. State tax forms to print out   You can avoid the penalty by reviewing your return before filing it. State tax forms to print out Follow these steps before filing your Form 943. State tax forms to print out If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. State tax forms to print out If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. State tax forms to print out Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. State tax forms to print out Do not show negative amounts on Form 943, line 17, or Form 943-A. State tax forms to print out For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. State tax forms to print out Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). State tax forms to print out Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. State tax forms to print out If a deposit is due, deposi
Print - Click this link to Print this page

ARRA and HIRE Act Bond Guidance

IRS Invites Public to Comment on TEDB Allocation Process and Also Announces a 3-Month Extension to Issue Unexpired TEDB Allocations
The IRS seeks public comment on the reallocation of available amounts of volume cap for Tribal Economic Development Bonds in order to facilitate issuance by Indian tribal governments. Additionally, Indian tribal governments with unexpired volume cap allocations may request a three-month optional extension.

The American Recovery and Reinvestment Act of 2009: Information Center
Update on the new economic stimulus legislation.

IRS Releases Guidance on ARRA Bond Provisions
The latest guidance, forms and information on bond provisions enacted by the American Recovery & Reinvestment Act of 2009.

IRS Announces Tribal Economic Development Bonds Allocations
The IRS has announced the allocation, in two tranches, of $2 billion of volume cap to tribal governments under the new TEDBs program.

IRS Releases Guidance on HIRE Bond Provisions
The Service announced that Notice 2010-35 has been released. The Notice provides guidance for the new Federal refundable tax credit subsidy option (direct pay subsidy option) allowed by the enactment of the Hiring Incentives to Restore Employment Act (HIRE Act) on March 18, 2010. The Notice is also intended to quickly enable issuers to begin issuing these bonds for qualified purposes.

The Service Announces the Release of New and Revised Tax Exempt Bond Forms
The IRS announced that new Form 8038-TC and revised Forms 8038-CP, 8038, and 8038-G have been issued.

Application of the Treasury Offset Program to Payments to Issuers of Direct Pay Bonds
Information on the application of the Treasury Offset Program (TOPS) as it relates to subsidy payments made to issuers of direct pay bonds.

Tax Exempt Bonds Compliance Check Questionnaire on Direct Pay Bonds (February 2010)
The Tax Exempt Bonds office of the Tax Exempt and Government Entities division of the IRS conducted a compliance check questionnaire to evaluate the issuance and record retention policies, procedures and practices of issuers of direct pay build America bonds.

TIGTA Audit Report Finds BABs Payment Processing is Timely and Accurate
TIGTA finds initial build America bond subsidy payments were processed accurately and timely.

TIGTA Finds that Compliance Check Questionnaires by TEB were Appropriate
The compliance check questionnaires issued by the TEB office were appropriate for identifying indications of a high risk of potential noncompliance for BABs and were not examinations.

Page Last Reviewed or Updated: 26-Mar-2014

The State Tax Forms To Print Out

State tax forms to print out Publication 939 - Main Content Table of Contents General Information Taxation of Periodic PaymentsInvestment in the Contract Expected Return Computation Under the General Rule How To Use Actuarial TablesUnisex Annuity Tables Special Elections Worksheets for Determining Taxable Annuity Actuarial Tables Requesting a Ruling on Taxation of Annuity How To Get Tax HelpLow Income Taxpayer Clinics General Information Some of the terms used in this publication are defined in the following paragraphs. State tax forms to print out A pension is generally a series of payments made to you after you retire from work. State tax forms to print out Pension payments are made regularly and are for past services with an employer. State tax forms to print out An annuity is a series of payments under a contract. State tax forms to print out You can buy the contract alone or you can buy it with the help of your employer. State tax forms to print out Annuity payments are made regularly for more than one full year. State tax forms to print out Note. State tax forms to print out Distributions from pensions and annuities follow the same rules as outlined in this publication unless otherwise noted. State tax forms to print out Types of pensions and annuities. State tax forms to print out   Particular types of pensions and annuities include: Fixed period annuities. State tax forms to print out You receive definite amounts at regular intervals for a definite length of time. State tax forms to print out Annuities for a single life. State tax forms to print out You receive definite amounts at regular intervals for life. State tax forms to print out The payments end at death. State tax forms to print out Joint and survivor annuities. State tax forms to print out The first annuitant receives a definite amount at regular intervals for life. State tax forms to print out After he or she dies, a second annuitant receives a definite amount at regular intervals for life. State tax forms to print out The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. State tax forms to print out Variable annuities. State tax forms to print out You receive payments that may vary in amount for a definite length of time or for life. State tax forms to print out The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds or cost-of-living indexes. State tax forms to print out Disability pensions. State tax forms to print out You are under minimum retirement age and receive payments because you retired on disability. State tax forms to print out If, at the time of your retirement, you were permanently and totally disabled, you may be eligible for the credit for the elderly or the disabled discussed in Publication 524. State tax forms to print out If your annuity starting date is after November 18, 1996, the General Rule cannot be used for the following qualified plans. State tax forms to print out A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries. State tax forms to print out This plan must meet Internal Revenue Code requirements. State tax forms to print out It qualifies for special tax benefits, including tax deferral for employer contributions and rollover distributions. State tax forms to print out However, you must use the General Rule if you were 75 or over and the annuity payments are guaranteed for more than 5 years. State tax forms to print out A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. State tax forms to print out A tax-sheltered annuity is a special annuity plan or contract purchased for an employee of a public school or tax-exempt organization. State tax forms to print out   The General Rule is used to figure the tax treatment of various types of pensions and annuities, including nonqualified employee plans. State tax forms to print out A nonqualified employee plan is an employer's plan that does not meet Internal Revenue Code requirements. State tax forms to print out It does not qualify for most of the tax benefits of a qualified plan. State tax forms to print out Annuity worksheets. State tax forms to print out   The worksheets found near the end of the text of this publication may be useful to you in figuring the taxable part of your annuity. State tax forms to print out Request for a ruling. State tax forms to print out   If you are unable to determine the income tax treatment of your pension or annuity, you may ask the Internal Revenue Service to figure the taxable part of your annuity payments. State tax forms to print out This is treated as a request for a ruling. State tax forms to print out See Requesting a Ruling on Taxation of Annuity near the end of this publication. State tax forms to print out Withholding tax and estimated tax. State tax forms to print out   Your pension or annuity is subject to federal income tax withholding unless you choose not to have tax withheld. State tax forms to print out If you choose not to have tax withheld from your pension or annuity, or if you do not have enough income tax withheld, you may have to make estimated tax payments. State tax forms to print out Taxation of Periodic Payments This section explains how the periodic payments you receive under a pension or annuity plan are taxed under the General Rule. State tax forms to print out Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). State tax forms to print out These payments are also known as amounts received as an annuity. State tax forms to print out If you receive an amount from your plan that is a nonperiodic payment (amount not received as an annuity), see Taxation of Nonperiodic Payments in Publication 575. State tax forms to print out In general, you can recover your net cost of the pension or annuity tax free over the period you are to receive the payments. State tax forms to print out The amount of each payment that is more than the part that represents your net cost is taxable. State tax forms to print out Under the General Rule, the part of each annuity payment that represents your net cost is in the same proportion that your investment in the contract is to your expected return. State tax forms to print out These terms are explained in the following discussions. State tax forms to print out Investment in the Contract In figuring how much of your pension or annuity is taxable under the General Rule, you must figure your investment in the contract. State tax forms to print out First, find your net cost of the contract as of the annuity starting date (defined later). State tax forms to print out To find this amount, you must first figure the total premiums, contributions, or other amounts paid. State tax forms to print out This includes the amounts your employer contributed if you were required to include these amounts in income. State tax forms to print out It also includes amounts you actually contributed (except amounts for health and accident benefits and deductible voluntary employee contributions). State tax forms to print out From this total cost you subtract: Any refunded premiums, rebates, dividends, or unrepaid loans (any of which were not included in your income) that you received by the later of the annuity starting date or the date on which you received your first payment. State tax forms to print out Any additional premiums paid for double indemnity or disability benefits. State tax forms to print out Any other tax-free amounts you received under the contract or plan before the later of the dates in (1). State tax forms to print out The annuity starting date   is the later of the first day of the first period for which you receive payment under the contract or the date on which the obligation under the contract becomes fixed. State tax forms to print out Example. State tax forms to print out On January 1 you completed all your payments required under an annuity contract providing for monthly payments starting on August 1, for the period beginning July 1. State tax forms to print out The annuity starting date is July 1. State tax forms to print out This is the date you use in figuring your investment in the contract and your expected return (discussed later). State tax forms to print out Adjustments If any of the following items apply, adjust (add or subtract) your total cost to find your net cost. State tax forms to print out Foreign employment. State tax forms to print out   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. State tax forms to print out The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (without regard to the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer on your behalf if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) if the contributions would be excludible from your gross income had they been paid directly to you. State tax forms to print out Foreign employment contributions while a nonresident alien. State tax forms to print out   In determining your cost, special rules apply if you are a U. State tax forms to print out S. State tax forms to print out citizen or resident alien who received distributions from a plan to which contributions were made while you were a nonresident alien. State tax forms to print out Your contributions and your employer's contributions are not included in your cost if the contributions: Were made based on compensation which was for services performed outside the United States which you were a nonresident alien, and Were not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if they had been paid as cash compensation when the services were performed. State tax forms to print out Death benefit exclusion. State tax forms to print out   If you are the beneficiary of a deceased employee (or former employee), who died before August 21, 1996, you may qualify for a death benefit exclusion of up to $5,000. State tax forms to print out The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion. State tax forms to print out How to adjust your total cost. State tax forms to print out   If you are eligible, treat the amount of any allowable death benefit exclusion as additional cost paid by the employee. State tax forms to print out Add it to the cost or unrecovered cost of the annuity at the annuity starting date. State tax forms to print out See Example 3 under Computation Under General Rule for an illustration of the adjustment to the cost of the contract. State tax forms to print out Net cost. State tax forms to print out   Your total cost plus certain adjustments and minus other amounts already recovered before the annuity starting date is your net cost. State tax forms to print out This is the unrecovered investment in the contract as of the annuity starting date. State tax forms to print out If your annuity starting date is after 1986, this is the maximum amount that you may recover tax free under the contract. State tax forms to print out Refund feature. State tax forms to print out   Adjustment for the value of the refund feature is only applicable when you report your pension or annuity under the General Rule. State tax forms to print out Your annuity contract has a refund feature if: The expected return ( discussed later) of an annuity depends entirely or partly on the life of one or more individuals, The contract provides that payments will be made to a beneficiary or the estate of an annuitant on or after the death of the annuitant if a stated amount or a stated number of payments has not been paid to the annuitant or annuitants before death, and The payments are a refund of the amount you paid for the annuity contract. State tax forms to print out   If your annuity has a refund feature, you must reduce your net cost of the contract by the value of the refund feature (figured using Table III or VII at the end of this publication, also see How To Use Actuarial Tables , later) to find the investment in the contract. State tax forms to print out Zero value of refund feature. State tax forms to print out   For a joint and survivor annuity, the value of the refund feature is zero if: Both annuitants are age 74 or younger, The payments are guaranteed for less than 2½ years, and The survivor's annuity is at least 50% of the first annuitant's annuity. State tax forms to print out   For a single-life annuity without survivor benefit, the value of the refund feature is zero if: The payments are guaranteed for less than 2½ years, and The annuitant is: Age 57 or younger (if using the new (unisex) annuity tables), Age 42 or younger (if male and using the old annuity tables), or Age 47 or younger (if female and using the old annuity tables). State tax forms to print out   If you do not meet these requirements, you will have to figure the value of the refund feature, as explained in the following discussion. State tax forms to print out Examples. State tax forms to print out The first example shows how to figure the value of the refund feature when there is only one beneficiary. State tax forms to print out Example 2 shows how to figure the value of the refund feature when the contract provides, in addition to a whole life annuity, one or more temporary life annuities for the lives of children. State tax forms to print out In both examples, the taxpayer elects to use Tables V through VIII. State tax forms to print out If you need the value of the refund feature for a joint and survivor annuity, write to the Internal Revenue Service as explained under Requesting a Ruling on Taxation of Annuity near the end of this publication. State tax forms to print out Example 1. State tax forms to print out At age 65, Barbara bought for $21,053 an annuity with a refund feature. State tax forms to print out She will get $100 a month for life. State tax forms to print out Barbara's contract provides that if she does not live long enough to recover the full $21,053, similar payments will be made to her surviving beneficiary until a total of $21,053 has been paid under the contract. State tax forms to print out In this case, the contract cost and the total guaranteed return are the same ($21,053). State tax forms to print out Barbara's investment in the contract is figured as follows: Net cost $21,053 Amount to be received annually $1,200   Number of years for which payment is guaranteed ($21,053 divided by $1,200) 17. State tax forms to print out 54   Rounded to nearest whole number of years 18   Percentage from Actuarial Table VII for age 65 with 18 years of guaranteed payments 15%   Value of the refund feature (rounded to the nearest dollar)—15% of $21,053 3,158 Investment in the contract, adjusted for value of refund feature $17,895       If the total guaranteed return were less than the $21,053 net cost of the contract, Barbara would apply the appropriate percentage from the tables to the lesser amount. State tax forms to print out For example, if the contract guaranteed the $100 monthly payments for 17 years to Barbara's estate or beneficiary if she were to die before receiving all the payments for that period, the total guaranteed return would be $20,400 ($100 × 12 × 17 years). State tax forms to print out In this case, the value of the refund feature would be $2,856 (14% of $20,400) and Barbara's investment in the contract would be $18,197 ($21,053 minus $2,856) instead of $17,895. State tax forms to print out Example 2. State tax forms to print out John died while still employed. State tax forms to print out His widow, Eleanor, age 48, receives $171 a month for the rest of her life. State tax forms to print out John's son, Elmer, age 9, receives $50 a month until he reaches age 18. State tax forms to print out John's contributions to the retirement fund totaled $7,559. State tax forms to print out 45, with interest on those contributions of $1,602. State tax forms to print out 53. State tax forms to print out The guarantee or total refund feature of the contract is $9,161. State tax forms to print out 98 ($7,559. State tax forms to print out 45 plus $1,602. State tax forms to print out 53). State tax forms to print out The adjustment in the investment in the contract is figured as follows: A) Expected return:*       1) Widow's expected return:         Annual annuity ($171 × 12) $2,052       Multiplied by factor from Table V         (nearest age 48) 34. State tax forms to print out 9 $71,614. State tax forms to print out 80   2) Child's expected return:         Annual annuity ($50 × 12) $600       Multiplied by factor from         Table VIII (nearest age 9         for term of 9 years) 9. State tax forms to print out 0 5,400. State tax forms to print out 00   3) Total expected return   $77,014. State tax forms to print out 80 B) Adjustment for refund feature:       1) Contributions (net cost) $7,559. State tax forms to print out 45   2) Guaranteed amount (contributions of $7,559. State tax forms to print out 45 plus interest of $1,602. State tax forms to print out 53) $9,161. State tax forms to print out 98   3) Minus: Expected return under child's (temporary life) annuity (A(2)) 5,400. State tax forms to print out 00   4) Net guaranteed amount $3,761. State tax forms to print out 98   5) Multiple from Table VII (nearest age 48 for 2 years duration (recovery of $3,761. State tax forms to print out 98 at $171 a month to nearest whole year)) 0%   6) Adjustment required for value of refund feature rounded to the nearest whole dollar  (0% × $3,761. State tax forms to print out 98, the smaller of B(3) or B(6)) 0 *Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. State tax forms to print out See the discussion of expected return, later in this publication. State tax forms to print out Free IRS help. State tax forms to print out   If you need to request assistance to figure the value of the refund feature, see Requesting a Ruling on Taxation of Annuity near the end of this publication. State tax forms to print out Expected Return Your expected return is the total amount you and other eligible annuitants can expect to receive under the contract. State tax forms to print out The following discussions explain how to figure the expected return with each type of annuity. State tax forms to print out A person's age, for purposes of figuring the expected return, is the age at the birthday nearest to the annuity starting date. State tax forms to print out Fixed period annuity. State tax forms to print out   If you will get annuity payments for a fixed number of years, without regard to your life expectancy, you must figure your expected return based on that fixed number of years. State tax forms to print out It is the total amount you will get beginning at the annuity starting date. State tax forms to print out You will receive specific periodic payments for a definite period of time, such as a fixed number of months (but not less than 13). State tax forms to print out To figure your expected return, multiply the fixed number of months for which payments are to be made by the amount of the payment specified for each period. State tax forms to print out Single life annuity. State tax forms to print out   If you are to get annuity payments for the rest of your life, find your expected return as follows. State tax forms to print out You must multiply the amount of the annual payment by a multiple based on your life expectancy as of the annuity starting date. State tax forms to print out These multiples are set out in actuarial Tables I and V near the end of this publication (see How To Use Actuarial Tables , later). State tax forms to print out   You may need to adjust these multiples if the payments are made quarterly, semiannually, or annually. State tax forms to print out See Adjustments to Tables I, II, V, VI, and VIA following Table I. State tax forms to print out Example. State tax forms to print out Henry bought an annuity contract that will give him an annuity of $500 a month for his life. State tax forms to print out If at the annuity starting date Henry's nearest birthday is 66, the expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table V, age 66 × 19. State tax forms to print out 2 Expected return $115,200 If the payments were to be made to Henry quarterly and the first payment was made one full month after the annuity starting date, Henry would adjust the 19. State tax forms to print out 2 multiple by +. State tax forms to print out 1. State tax forms to print out His expected return would then be $115,800 ($6,000 × 19. State tax forms to print out 3). State tax forms to print out Annuity for shorter of life or specified period. State tax forms to print out   With this type of annuity, you are to get annuity payments either for the rest of your life or until the end of a specified period, whichever period is shorter. State tax forms to print out To figure your expected return, multiply the amount of your annual payment by a multiple in Table IV or VIII for temporary life annuities. State tax forms to print out Find the proper multiple based on your sex (if using Table IV), your age at the annuity starting date, and the nearest whole number of years in the specified period. State tax forms to print out Example. State tax forms to print out Harriet purchased an annuity this year that will pay her $200 each month for five years or until she dies, whichever period is shorter. State tax forms to print out She was age 65 at her birthday nearest the annuity starting date. State tax forms to print out She figures the expected return as follows: Annual payment ($200 × 12 months) $2,400 Multiple shown in Table VIII, age 65, 5-year term × 4. State tax forms to print out 9 Expected return $11,760 She uses Table VIII (not Table IV) because all her contributions were made after June 30, 1986. State tax forms to print out See Special Elections, later. State tax forms to print out Joint and survivor annuities. State tax forms to print out   If you have an annuity that pays you a periodic income for life and after your death provides an identical lifetime periodic income to your spouse (or some other person), you figure the expected return based on your combined life expectancies. State tax forms to print out To figure the expected return, multiply the annual payment by a multiple in Table II or VI based on your joint life expectancies. State tax forms to print out If your payments are made quarterly, semiannually, or annually, you may need to adjust these multiples. State tax forms to print out See Adjustments to Tables I, II, V, VI, and VIA following Table I near the end of this publication. State tax forms to print out Example. State tax forms to print out John bought a joint and survivor annuity providing payments of $500 a month for his life, and, after his death, $500 a month for the remainder of his wife's life. State tax forms to print out At John's annuity starting date, his age at his nearest birthday is 70 and his wife's at her nearest birthday is 67. State tax forms to print out The expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table VI, ages 67 and 70 × 22. State tax forms to print out 0 Expected return $132,000 Different payments to survivor. State tax forms to print out   If your contract provides that payments to a survivor annuitant will be different from the amount you receive, you must use a computation which accounts for both the joint lives of the annuitants and the life of the survivor. State tax forms to print out Example 1. State tax forms to print out Gerald bought a contract providing for payments to him of $500 a month for life and, after his death, payments to his wife, Mary, of $350 a month for life. State tax forms to print out If, at the annuity starting date, Gerald's nearest birthday is 70 and Mary's is 67, the expected return under the contract is figured as follows: Combined multiple for Gerald and Mary, ages 70 and 67 (from Table VI)   22. State tax forms to print out 0 Multiple for Gerald, age 70 (from Table V)   16. State tax forms to print out 0 Difference: Multiple applicable to Mary   6. State tax forms to print out 0 Gerald's annual payment ($500 × 12) $6,000   Gerald's multiple 16. State tax forms to print out 0   Gerald's expected return   $96,000 Mary's annual payment ($350 × 12) $4,200   Mary's multiple 6. State tax forms to print out 0   Mary's expected return   25,200 Total expected return under the contract   $121,200 Example 2. State tax forms to print out Your husband died while still employed. State tax forms to print out Under the terms of his employer's retirement plan, you are entitled to get an immediate annuity of $400 a month for the rest of your life or until you remarry. State tax forms to print out Your daughters, Marie and Jean, are each entitled to immediate temporary life annuities of $150 a month until they reach age 18. State tax forms to print out You were 50 years old at the annuity starting date. State tax forms to print out Marie was 16 and Jean was 14. State tax forms to print out Using the multiples shown in Tables V and VIII at the end of this publication, the total expected return on the annuity starting date is $169,680, figured as follows: Widow, age 50 (multiple from Table V—33. State tax forms to print out 1 × $4,800 annual payment) $158,880 Marie, age 16 for 2 years duration (multiple from Table VIII—2. State tax forms to print out 0 × $1,800 annual payment) 3,600 Jean, age 14 for 4 years duration (multiple from Table VIII—4. State tax forms to print out 0 × $1,800 annual payment) 7,200 Total expected return $169,680 No computation of expected return is made based on your husband's age at the date of death because he died before the annuity starting date. State tax forms to print out Computation Under the General Rule Note. State tax forms to print out Variable annuities use a different computation for determining the exclusion amounts. State tax forms to print out See Variable annuities later. State tax forms to print out Under the General Rule, you figure the taxable part of your annuity by using the following steps: Step 1. State tax forms to print out   Figure the amount of your investment in the contract, including any adjustments for the refund feature and the death benefit exclusion, if applicable. State tax forms to print out See Death benefit exclusion , earlier. State tax forms to print out Step 2. State tax forms to print out   Figure your expected return. State tax forms to print out Step 3. State tax forms to print out   Divide Step 1 by Step 2 and round to three decimal places. State tax forms to print out This will give you the exclusion percentage. State tax forms to print out Step 4. State tax forms to print out   Multiply the exclusion percentage by the first regular periodic payment. State tax forms to print out The result is the tax-free part of each pension or annuity payment. State tax forms to print out   The tax-free part remains the same even if the total payment increases due to variation in the annuity amount such as cost of living increases, or you outlive the life expectancy factor used. State tax forms to print out However, if your annuity starting date is after 1986, the total amount of annuity income that is tax free over the years cannot exceed your net cost. State tax forms to print out   Each annuitant applies the same exclusion percentage to his or her initial payment called for in the contract. State tax forms to print out Step 5. State tax forms to print out   Multiply the tax-free part of each payment (step 4) by the number of payments received during the year. State tax forms to print out This will give you the tax-free part of the total payment for the year. State tax forms to print out    In the first year of your annuity, your first payment or part of your first payment may be for a fraction of the payment period. State tax forms to print out This fractional amount is multiplied by your exclusion percentage to get the tax-free part. State tax forms to print out Step 6. State tax forms to print out   Subtract the tax-free part from the total payment you received. State tax forms to print out The rest is the taxable part of your pension or annuity. State tax forms to print out Example 1. State tax forms to print out You purchased an annuity with an investment in the contract of $10,800. State tax forms to print out Under its terms, the annuity will pay you $100 a month for life. State tax forms to print out The multiple for your age (age 65) is 20. State tax forms to print out 0 as shown in Table V. State tax forms to print out Your expected return is $24,000 (20 × 12 × $100). State tax forms to print out Your cost of $10,800, divided by your expected return of $24,000, equals 45. State tax forms to print out 0%. State tax forms to print out This is the percentage you will not have to include in income. State tax forms to print out Each year, until your net cost is recovered, $540 (45% of $1,200) will be tax free and you will include $660 ($1,200 − $540) in your income. State tax forms to print out If you had received only six payments of $100 ($600) during the year, your exclusion would have been $270 (45% of $100 × 6 payments). State tax forms to print out Example 2. State tax forms to print out Gerald bought a joint and survivor annuity. State tax forms to print out Gerald's investment in the contract is $62,712 and the expected return is $121,200. State tax forms to print out The exclusion percentage is 51. State tax forms to print out 7% ($62,712 ÷ $121,200). State tax forms to print out Gerald will receive $500 a month ($6,000 a year). State tax forms to print out Each year, until his net cost is recovered, $3,102 (51. State tax forms to print out 7% of his total payments received of $6,000) will be tax free and $2,898 ($6,000 − $3,102) will be included in his income. State tax forms to print out If Gerald dies, his wife will receive $350 a month ($4,200 a year). State tax forms to print out If Gerald had not recovered all of his net cost before his death, his wife will use the same exclusion percentage (51. State tax forms to print out 7%). State tax forms to print out Each year, until the entire net cost is recovered, his wife will receive $2,171. State tax forms to print out 40 (51. State tax forms to print out 7% of her payments received of $4,200) tax free. State tax forms to print out She will include $2,028. State tax forms to print out 60 ($4,200 − $2,171. State tax forms to print out 40) in her income tax return. State tax forms to print out Example 3. State tax forms to print out Using the same facts as Example 2 under Different payments to survivor, you are to receive an annual annuity of $4,800 until you die or remarry. State tax forms to print out Your two daughters each receive annual annuities of $1,800 until they reach age 18. State tax forms to print out Your husband contributed $25,576 to the plan. State tax forms to print out You are eligible for the $5,000 death benefit exclusion because your husband died before August 21, 1996. State tax forms to print out Adjusted Investment in the Contract Contributions $25,576 Plus: Death benefit exclusion 5,000 Adjusted investment in the contract $30,576 The total expected return, as previously figured (in Example 2 under Different payments to survivor), is $169,680. State tax forms to print out The exclusion percentage of 18. State tax forms to print out 0% ($30,576 ÷ $169,680) applies to the annuity payments you and each of your daughters receive. State tax forms to print out Each full year $864 (18. State tax forms to print out 0% × $4,800) will be tax free to you, and you must include $3,936 in your income tax return. State tax forms to print out Each year, until age 18, $324 (18. State tax forms to print out 0% × $1,800) of each of your daughters' payments will be tax free and each must include the balance, $1,476, as income on her own income tax return. State tax forms to print out Part-year payments. State tax forms to print out   If you receive payments for only part of a year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments received during the year. State tax forms to print out   If you receive amounts during the year that represent 12 payments, one for each month in that year, and an amount that represents payments for months in a prior year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments the amounts received represent. State tax forms to print out For instance, if you received amounts during the year that represent the 12 payments for that year plus an amount that represents three payments for a prior year, multiply that amount by the 15 (12 + 3) payments received that the year. State tax forms to print out   If you received a fractional payment, follow Step 5, discussed earlier. State tax forms to print out This gives you the tax-free part of your total payment. State tax forms to print out Example. State tax forms to print out On September 28, Mary bought an annuity contract for $22,050 that will give her $125 a month for life, beginning October 30. State tax forms to print out The applicable multiple from Table V is 23. State tax forms to print out 3 (age 61). State tax forms to print out Her expected return is $34,950 ($125 × 12 × 23. State tax forms to print out 3). State tax forms to print out Mary's investment in the contract of $22,050, divided by her expected return of $34,950, equals 63. State tax forms to print out 1%. State tax forms to print out Each payment received will consist of 63. State tax forms to print out 1% return of cost and 36. State tax forms to print out 9% taxable income, until her net cost of the contract is fully recovered. State tax forms to print out During the first year, Mary received three payments of $125, or $375, of which $236. State tax forms to print out 63 (63. State tax forms to print out 1% × $375) is a return of cost. State tax forms to print out The remaining $138. State tax forms to print out 37 is included in income. State tax forms to print out Increase in annuity payments. State tax forms to print out   The tax-free amount remains the same as the amount figured at the annuity starting date, even if the payment increases. State tax forms to print out All increases in the installment payments are fully taxable. State tax forms to print out   However, if your annuity payments are scheduled to increase at a definite date in the future you must figure the expected return for that annuity using the method described in section 1. State tax forms to print out 72-5(a)(5) of the regulations. State tax forms to print out Example. State tax forms to print out Joe's wife died while she was still employed and, as her beneficiary, he began receiving an annuity of $147 per month. State tax forms to print out In figuring the taxable part, Joe elects to use Tables V through VIII. State tax forms to print out The cost of the contract was $7,938, consisting of the sum of his wife's net contributions, adjusted for any refund feature. State tax forms to print out His expected return as of the annuity starting date is $35,280 (age 65, multiple of 20. State tax forms to print out 0 × $1,764 annual payment). State tax forms to print out The exclusion percentage is $7,938 ÷ $35,280, or 22. State tax forms to print out 5%. State tax forms to print out During the year he received 11 monthly payments of $147, or $1,617. State tax forms to print out Of this amount, 22. State tax forms to print out 5% × $147 × 11 ($363. State tax forms to print out 83) is tax free as a return of cost and the balance of $1,253. State tax forms to print out 17 is taxable. State tax forms to print out Later, because of a cost-of-living increase, his annuity payment was increased to $166 per month, or $1,992 a year (12 × $166). State tax forms to print out The tax-free part is still only 22. State tax forms to print out 5% of the annuity payments as of the annuity starting date (22. State tax forms to print out 5% × $147 × 12 = $396. State tax forms to print out 90 for a full year). State tax forms to print out The increase of $228 ($1,992 − $1,764 (12 × $147)) is fully taxable. State tax forms to print out Variable annuities. State tax forms to print out   For variable annuity payments, figure the amount of each payment that is tax free by dividing your investment in the contract (adjusted for any refund feature) by the total number of periodic payments you expect to get under the contract. State tax forms to print out   If the annuity is for a definite period, you determine the total number of payments by multiplying the number of payments to be made each year by the number of years you will receive payments. State tax forms to print out If the annuity is for life, you determine the total number of payments by using a multiple from the appropriate actuarial table. State tax forms to print out Example. State tax forms to print out Frank purchased a variable annuity at age 65. State tax forms to print out The total cost of the contract was $12,000. State tax forms to print out The annuity starting date is January 1 of the year of purchase. State tax forms to print out His annuity will be paid, starting July 1, in variable annual installments for his life. State tax forms to print out The tax-free amount of each payment, until he has recovered his cost of his contract, is: Investment in the contract $12,000 Number of expected annual payments (multiple for age 65 from Table V) 20 Tax-free amount of each payment ($12,000 ÷ 20) $600 If Frank's first payment is $920, he includes only $320 ($920 − $600) in his gross income. State tax forms to print out   If the tax-free amount for a year is more than the payments you receive in that year, you may choose, when you receive the next payment, to refigure the tax-free part. State tax forms to print out Divide the amount of the periodic tax-free part that is more than the payment you received by the remaining number of payments you expect. State tax forms to print out The result is added to the previously figured periodic tax-free part. State tax forms to print out The sum is the amount of each future payment that will be tax free. State tax forms to print out Example. State tax forms to print out Using the facts of the previous example about Frank, assume that after Frank's $920 payment, he received $500 in the following year, and $1,200 in the year after that. State tax forms to print out Frank does not pay tax on the $500 (second year) payment because $600 of each annual pension payment is tax free. State tax forms to print out Since the $500 payment is less than the $600 annual tax-free amount, he may choose to refigure his tax-free part when he receives his $1,200 (third year) payment, as follows: Amount tax free in second year $600. State tax forms to print out 00 Amount received in second year 500. State tax forms to print out 00 Difference $100. State tax forms to print out 00 Number of remaining payments after the first 2 payments (age 67, from Table V) 18. State tax forms to print out 4 Amount to be added to previously determined annual tax-free part ($100 ÷ 18. State tax forms to print out 4) $5. State tax forms to print out 43 Revised annual tax-free part for third and later years ($600 + $5. State tax forms to print out 43) $605. State tax forms to print out 43 Amount taxable in third year ($1,200 − $605. State tax forms to print out 43) $594. State tax forms to print out 57 If you choose to refigure your tax-free amount,   you must file a statement with your income tax return stating that you are refiguring the tax-free amount in accordance with the rules of section 1. State tax forms to print out 72–4(d)(3) of the Income Tax Regulations. State tax forms to print out The statement must also show the following information: The annuity starting date and your age on that date. State tax forms to print out The first day of the first period for which you received an annuity payment in the current year. State tax forms to print out Your investment in the contract as originally figured. State tax forms to print out The total of all amounts received tax free under the annuity from the annuity starting date through the first day of the first period for which you received an annuity payment in the current tax year. State tax forms to print out Exclusion Limits Your annuity starting date determines the total amount of annuity income that you can exclude from income over the years. State tax forms to print out Exclusion limited to net cost. State tax forms to print out   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a return of your cost cannot exceed your net cost (figured without any reduction for a refund feature). State tax forms to print out This is the unrecovered investment in the contract as of the annuity starting date. State tax forms to print out   If your annuity starting date is after July 1, 1986, any unrecovered net cost at your (or last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. State tax forms to print out This deduction is not subject to the 2%-of-adjusted-gross-income limit. State tax forms to print out Example 1. State tax forms to print out Your annuity starting date is after 1986. State tax forms to print out Your total cost is $12,500, and your net cost is $10,000, taking into account certain adjustments. State tax forms to print out There is no refund feature. State tax forms to print out Your monthly annuity payment is $833. State tax forms to print out 33. State tax forms to print out Your exclusion ratio is 12% and you exclude $100 a month. State tax forms to print out Your exclusion ends after 100 months, when you have excluded your net cost of $10,000. State tax forms to print out Thereafter, your annuity payments are fully taxable. State tax forms to print out Example 2. State tax forms to print out The facts are the same as in Example 1, except that there is a refund feature, and you die after 5 years with no surviving annuitant. State tax forms to print out The adjustment for the refund feature is $1,000, so the investment in the contract is $9,000. State tax forms to print out The exclusion ratio is 10. State tax forms to print out 8%, and your monthly exclusion is $90. State tax forms to print out After 5 years (60 months), you have recovered tax free only $5,400 ($90 x 60). State tax forms to print out An itemized deduction for the unrecovered net cost of $4,600 ($10,000 net cost minus $5,400) may be taken on your final income tax return. State tax forms to print out Your unrecovered investment is determined without regard to the refund feature adjustment, discussed earlier, under Adjustments. State tax forms to print out Exclusion not limited to net cost. State tax forms to print out   If your annuity starting date was before 1987, you could continue to take your monthly exclusion for as long as you receive your annuity. State tax forms to print out If you choose a joint and survivor annuity, your survivor continues to take the survivor's exclusion figured as of the annuity starting date. State tax forms to print out The total exclusion may be more than your investment in the contract. State tax forms to print out How To Use Actuarial Tables In figuring, under the General Rule, the taxable part of your annuity payments that you are to get for the rest of your life (rather than for a fixed number of years), you must use one or more of the actuarial tables in this publication. State tax forms to print out Unisex Annuity Tables Effective July 1, 1986, the Internal Revenue Service adopted new annuity Tables V through VIII, in which your sex is not considered when determining the applicable factor. State tax forms to print out These tables correspond to the old Tables I through IV. State tax forms to print out In general, Tables V through VIII must be used if you made contributions to the retirement plan after June 30, 1986. State tax forms to print out If you made no contributions to the plan after June 30, 1986, generally you must use only Tables I through IV. State tax forms to print out However, if you received an annuity payment after June 30, 1986, you may elect to use Tables V through VIII (see Annuity received after June 30, 1986, later). State tax forms to print out Special Elections Although you generally must use Tables V through VIII if you made contributions to the retirement plan after June 30, 1986, and Tables I through IV if you made no contributions after June 30, 1986, you can make the following special elections to select which tables to use. State tax forms to print out Contributions made both before July 1986 and after June 1986. State tax forms to print out   If you made contributions to the retirement plan both before July 1986 and after June 1986, you may elect to use Tables I through IV for the pre-July 1986 cost of the contract, and Tables V through VIII for the post-June 1986 cost. State tax forms to print out (See the examples below. State tax forms to print out )    Making the election. State tax forms to print out Attach this statement to your income tax return for the first year in which you receive an annuity:    “I elect to apply the provisions of paragraph (d) of section 1. State tax forms to print out 72–6 of the Income Tax Regulations. State tax forms to print out ”   The statement must also include your name, address, social security number, and the amount of the pre-July 1986 investment in the contract. State tax forms to print out   If your investment in the contract includes post-June 1986 contributions to the plan, and you do not make the election to use Tables I through IV and Tables V through VIII, then you can only use Tables V through VIII in figuring the taxable part of your annuity. State tax forms to print out You must also use Tables V through VIII if you are unable or do not wish to determine the portions of your contributions which were made before July 1, 1986, and after June 30, 1986. State tax forms to print out    Advantages of election. State tax forms to print out In general, a lesser amount of each annual annuity payment is taxable if you separately figure your exclusion ratio for pre-July 1986 and post-June 1986 contributions. State tax forms to print out    If you intend to make this election, save your records that substantiate your pre-July 1986 and post-June 1986 contributions. State tax forms to print out If the death benefit exclusion applies (see discussion, earlier), you do not have to apportion it between the pre-July 1986 and the post-June 1986 investment in the contract. State tax forms to print out   The following examples illustrate the separate computations required if you elect to use Tables I through IV for your pre-July 1986 investment in the contract and Tables V through VIII for your post-June 1986 investment in the contract. State tax forms to print out Example 1. State tax forms to print out Bill, who is single, contributed $42,000 to the retirement plan and will receive an annual annuity of $24,000 for life. State tax forms to print out Payment of the $42,000 contribution is guaranteed under a refund feature. State tax forms to print out Bill is 55 years old as of the annuity starting date. State tax forms to print out For figuring the taxable part of Bill's annuity, he chose to make separate computations for his pre-July 1986 investment in the contract of $41,300, and for his post-June 1986 investment in the contract of $700. State tax forms to print out       Pre- July 1986   Post- June 1986 A. State tax forms to print out Adjustment for refund feature         1) Net cost $41,300   $700   2) Annual annuity—$24,000  ($41,300/$42,000 × $24,000) $23,600       ($700/$42,000 × $24,000)     $400   3) Guarantee under contract $41,300   $700   4) No. State tax forms to print out of years payments  guaranteed (rounded), A(3) ÷ A(2) 2   2   5) Applicable percentage from  Tables III and VII 1%   0%   6) Adjustment for value of refund  feature, A(5) × smaller of A(1)  or A(3) $413   $0 B. State tax forms to print out Investment in the contract         1) Net cost $41,300   $700   2) Minus: Amount in A(6) 413   0   3) Investment in the contract $40,887   $700 C. State tax forms to print out Expected return         1) Annual annuity receivable $24,000   $24,000   2) Multiples from Tables I and V 21. State tax forms to print out 7   28. State tax forms to print out 6   3) Expected return, C(1) × C(2) $520,800   $686,400 D. State tax forms to print out Tax-free part of annuity         1) Exclusion ratio as decimal,  B(3) ÷ C(3) . State tax forms to print out 079   . State tax forms to print out 001   2) Tax-free part, C(1) × D(1) $1,896   $24 The tax-free part of Bill's total annuity is $1,920 ($1,896 plus $24). State tax forms to print out The taxable part of his annuity is $22,080 ($24,000 minus $1,920). State tax forms to print out If the annuity starting date is after 1986, the exclusion over the years cannot exceed the net cost (figured without any reduction for a refund feature). State tax forms to print out Example 2. State tax forms to print out Al is age 62 at his nearest birthday to the annuity starting date. State tax forms to print out Al's wife is age 60 at her nearest birthday to the annuity starting date. State tax forms to print out The joint and survivor annuity pays $1,000 per month to Al for life, and $500 per month to Al's surviving wife after his death. State tax forms to print out The pre-July 1986 investment in the contract is $53,100 and the post-June 1986 investment in the contract is $7,000. State tax forms to print out Al makes the election described in Example 1 . State tax forms to print out For purposes of this example, assume the refund feature adjustment is zero. State tax forms to print out If an adjustment is required, IRS will figure the amount. State tax forms to print out See Requesting a Ruling on Taxation of Annuity near the end of this publication. State tax forms to print out       Pre-  July 1986   Post-  June 1986 A. State tax forms to print out Adjustment for refund feature         1) Net cost $53,100   $7,000   2) Annual annuity—$12,000  ($53,100/$60,100 × $12,000) $10,602       ($7,000/$60,100 × $12,000)     $1,398   3) Guaranteed under the contract $53,100   $7,000   4) Number of years guaranteed,  rounded, A(3) ÷ A(2) 5   5   5) Applicable percentages 0%   0%   6) Refund feature adjustment, A(5) × smaller of A(1) or A(3) 0   0 B. State tax forms to print out Investment in the contract         1) Net cost $53,100   $7,000   2) Refund feature adjustment 0   0   3) Investment in the contract adjusted for refund feature $53,100   $7,000 C. State tax forms to print out Expected return         1) Multiple for both annuitants from Tables II and VI 25. State tax forms to print out 4   28. State tax forms to print out 8   2) Multiple for first annuitant from Tables I and V 16. State tax forms to print out 9   22. State tax forms to print out 5   3) Multiple applicable to surviving annuitant, subtract C(2) from C(1) 8. State tax forms to print out 5   6. State tax forms to print out 3   4) Annual annuity to surviving annuitant $6,000   $6,000   5) Portion of expected return for surviving annuitant, C(4) × C(3) $51,000   $37,800   6) Annual annuity to first annuitant $12,000   $12,000   7) Plus: Portion of expected return for first annuitant, C(6) × C(2) $202,800   $270,000   8) Expected return for both annuitants, C(5) + C(7) $253,800   $307,800 D. State tax forms to print out Tax-free part of annuity         1) Exclusion ratio as a decimal, B(3) ÷ C(8) . State tax forms to print out 209   . State tax forms to print out 023   2) Retiree's tax-free part of annuity, C(6) × D(1) $2,508   $276   3) Survivor's tax-free part of annuity, C(4) × D(1) $1,254   $138 The tax-free part of Al's total annuity is $2,784 ($2,508 + $276). State tax forms to print out The taxable part of his annuity is $9,216 ($12,000 − $2,784). State tax forms to print out The exclusion over the years cannot exceed the net cost of the contract (figured without any reduction for a refund feature) if the annuity starting date is after 1986. State tax forms to print out After Al's death, his widow will apply the same exclusion percentages (20. State tax forms to print out 9% and 2. State tax forms to print out 3%) to her annual annuity of $6,000 to figure the tax-free part of her annuity. State tax forms to print out Annuity received after June 30, 1986. State tax forms to print out   If you receive an annuity payment after June 30, 1986, (regardless of your annuity starting date), you may elect to treat the entire cost of the contract as post-June 1986 cost (even if you made no post-June 1986 contributions to the plan) and use Tables V through VIII. State tax forms to print out Once made, you cannot revoke the election, which will apply to all payments during the year and in any later year. State tax forms to print out    Make the election by attaching the following statement to your income tax return. State tax forms to print out    “I elect, under section 1. State tax forms to print out 72–9 of the Income Tax Regulations, to treat my entire cost of the contract as a post-June 1986 cost of the plan. State tax forms to print out ”   The statement must also include your name, address, and social security number. State tax forms to print out   You should also indicate you are making this election if you are unable or do not wish to determine the parts of your contributions which were made before July 1, 1986, and after June 30, 1986. State tax forms to print out Disqualifying form of payment or settlement. State tax forms to print out   If your annuity starting date is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract, the entire investment in the contract is treated as post-June 1986 investment in the contract. State tax forms to print out See regulations section 1. State tax forms to print out 72–6(d)(3) for additional examples of disqualifying forms of payment or settlement. State tax forms to print out You can find the Income Tax Regulations in many libraries and at Internal Revenue Service Offices. State tax forms to print out Worksheets for Determining Taxable Annuity Worksheets I and II. State tax forms to print out   Worksheets I and II follow for determining your taxable annuity under Regulations Section 1. State tax forms to print out 72–6(d)(6) Election. State tax forms to print out Worksheet I For Determining Taxable Annuity Under Regulations Section 1. State tax forms to print out 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity               Pre-July 1986   Post-June 1986 A. State tax forms to print out   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. State tax forms to print out )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)   Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages* from Tables III and VII                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. State tax forms to print out If not, the IRS will calculate the refund feature percentage. State tax forms to print out             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. State tax forms to print out   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund feature:                   B(1) minus B(2)                             C. State tax forms to print out   Expected Return             1)   Annual Annuity:                   12 times monthly annuity**             2)   Expected return multiples from Tables I and V             3)     Expected return:                   C(1) times C(2)                             D. State tax forms to print out   Tax-Free Part of Annuity             1)     Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(3)             2)     Tax-free part of annuity:                   C(1) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. State tax forms to print out     Worksheet II For Determining Taxable Annuity Under Regulations Section 1. State tax forms to print out 72-6(d)(6) Election For Joint and Survivor Annuity               Pre-July 1986   Post-June 1986 A. State tax forms to print out   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. State tax forms to print out )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)     Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages*                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. State tax forms to print out If not, the IRS will calculate the refund feature percentage. State tax forms to print out             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. State tax forms to print out   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund future:                   B(1) minus B(2)                             C. State tax forms to print out   Expected Return             1)   Multiples for both annuitants, Tables II and VI             2)   Multiple for retiree. State tax forms to print out Tables I and VI             3)   Multiple for survivor:                   C(1) minus C(2)             4)   Annual annuity to survivor:                   12 times potential monthly rate for survivor**             5)   Expected return for survivor:                   C(3) times C(4)             6)   Annual annuity to retiree:                   12 times monthly rate for retiree**             7)   Expected return for retiree:                   C(2) times C(6)             8)   Total expected return:                   C(5) plus C(7)                             D. State tax forms to print out   Tax-Free Part of Annuity             1)   Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(8)             2)   Retiree's tax-free part of annuity:                   C(6) times D(1)             3)   Survivor's tax-free part of annuity, if surviving after death of retiree:                   C(4) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. State tax forms to print out   Actuarial Tables Please click here for the text description of the image. State tax forms to print out Actuarial Tables Please click here for the text description of the image. State tax forms to print out Actuarial Tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Please click here for the text description of the image. State tax forms to print out Actuarial tables Requesting a Ruling on Taxation of Annuity If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. State tax forms to print out If you make this request, you are asking for a ruling. State tax forms to print out User fee. State tax forms to print out   Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. State tax forms to print out You should call the IRS for the proper fee. State tax forms to print out A request solely for the value of the refund feature is not treated as a ruling request and requires no fee. State tax forms to print out Send your request to:     Internal Revenue Service  Attention: EP Letter Rulings P. State tax forms to print out O. State tax forms to print out Box 27063 McPherson Station Washington, DC 20038 The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit. State tax forms to print out When to make the request. State tax forms to print out   Please note that requests sent between February 1 and April 15 may experience some delay. State tax forms to print out We process requests in the order received, and we will reply to your request as soon as we can process it. State tax forms to print out If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U. State tax forms to print out S. State tax forms to print out Individual Income Tax Return, to get an extension of time to file. State tax forms to print out Information you must furnish. State tax forms to print out   You must furnish the information listed below so the IRS can comply with your request. State tax forms to print out Failure to furnish the information will result in a delay in processing your request. State tax forms to print out Please send only copies of the following documents, as the IRS retains all material sent for its records: A letter explaining the question(s) you wish to have resolved or the information you need from the ruling. State tax forms to print out Copies of any documents showing distributions, annuity rates, and annuity options available to you. State tax forms to print out A copy of any Form 1099–R you received since your annuity began. State tax forms to print out A statement indicating whether you have filed your return for the year for which you are making the request. State tax forms to print out If you have requested an extension of time to file that return, please indicate the extension date. State tax forms to print out Your daytime phone number. State tax forms to print out Your current mailing address. State tax forms to print out A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. State tax forms to print out Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. State tax forms to print out A completed Tax Information Sheet (or facsimile) shown on the next page. State tax forms to print out Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. State tax forms to print out This statement must be signed by the retiree or the survivor annuitant. State tax forms to print out It cannot be signed by a representative. State tax forms to print out Tax Information Sheet Please click here for the text description of the image. State tax forms to print out Tax Information Sheet Please click here for the text description of the image. State tax forms to print out Tax Information Sheet (continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. State tax forms to print out Free help with your tax return. State tax forms to print out   You can get free help preparing your return nationwide from IRS-certified volunteers. State tax forms to print out The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State tax forms to print out The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax forms to print out Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax forms to print out In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State tax forms to print out To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State tax forms to print out gov, download the IRS2Go app, or call 1-800-906-9887. State tax forms to print out   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax forms to print out To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax forms to print out aarp. State tax forms to print out org/money/taxaide or call 1-888-227-7669. State tax forms to print out For more information on these programs, go to IRS. State tax forms to print out gov and enter “VITA” in the search box. State tax forms to print out Internet. State tax forms to print out    IRS. State tax forms to print out gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State tax forms to print out Download the free IRS2Go app from the iTunes app store or from Google Play. State tax forms to print out Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State tax forms to print out Check the status of your 2013 refund with the Where's My Refund? application on IRS. State tax forms to print out gov or download the IRS2Go app and select the Refund Status option. State tax forms to print out The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax forms to print out Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. State tax forms to print out You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax forms to print out The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax forms to print out Use the Interactive Tax Assistant (ITA) to research your tax questions. State tax forms to print out No need to wait on the phone or stand in line. State tax forms to print out The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. State tax forms to print out When you reach the response screen, you can print the entire interview and the final response for your records. State tax forms to print out New subject areas are added on a regular basis. State tax forms to print out  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State tax forms to print out gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State tax forms to print out You can use the IRS Tax Map, to search publications and instructions by topic or keyword. State tax forms to print out The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State tax forms to print out When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. State tax forms to print out Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. State tax forms to print out You can also ask the IRS to mail a return or an account transcript to you. State tax forms to print out Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State tax forms to print out gov or by calling 1-800-908-9946. State tax forms to print out Tax return and tax account transcripts are generally available for the current year and the past three years. State tax forms to print out Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State tax forms to print out Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State tax forms to print out If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. State tax forms to print out Check the status of your amended return using Where's My Amended Return? Go to IRS. State tax forms to print out gov and enter Where's My Amended Return? in the search box. State tax forms to print out You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax forms to print out It can take up to 3 weeks from the date you mailed it to show up in our system. State tax forms to print out Make a payment using one of several safe and convenient electronic payment options available on IRS. State tax forms to print out gov. State tax forms to print out Select the Payment tab on the front page of IRS. State tax forms to print out gov for more information. State tax forms to print out Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State tax forms to print out Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax forms to print out gov. State tax forms to print out Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State tax forms to print out Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax forms to print out gov. State tax forms to print out Request an Electronic Filing PIN by going to IRS. State tax forms to print out gov and entering Electronic Filing PIN in the search box. State tax forms to print out Download forms, instructions and publications, including accessible versions for people with disabilities. State tax forms to print out Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State tax forms to print out gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State tax forms to print out An employee can answer questions about your tax account or help you set up a payment plan. State tax forms to print out Before you visit, check the Office Locator on IRS. State tax forms to print out gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State tax forms to print out If you have a special need, such as a disability, you can request an appointment. State tax forms to print out Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax forms to print out Apply for an Employer Identification Number (EIN). State tax forms to print out Go to IRS. State tax forms to print out gov and enter Apply for an EIN in the search box. State tax forms to print out Read the Internal Revenue Code, regulations, or other official guidance. State tax forms to print out Read Internal Revenue Bulletins. State tax forms to print out Sign up to receive local and national tax news and more by email. State tax forms to print out Just click on “subscriptions” above the search box on IRS. State tax forms to print out gov and choose from a variety of options. State tax forms to print out    Phone. State tax forms to print out You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax forms to print out Download the free IRS2Go app from the iTunes app store or from Google Play. State tax forms to print out Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State tax forms to print out gov, or download the IRS2Go app. State tax forms to print out Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax forms to print out The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax forms to print out Mos