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Tax Return Preparation State And Income Taxes

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Tax Return Preparation State And Income Taxes

Tax return preparation state and income taxes Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. Tax return preparation state and income taxes Full-time student. Tax return preparation state and income taxes Adjusted gross income. Tax return preparation state and income taxes More information. Tax return preparation state and income taxes Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). Tax return preparation state and income taxes Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. Tax return preparation state and income taxes Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. Tax return preparation state and income taxes You are a member of a religious order who has taken a vow of poverty. Tax return preparation state and income taxes You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. Tax return preparation state and income taxes See Exemption From Self-Employment (SE) Tax , later. Tax return preparation state and income taxes You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. Tax return preparation state and income taxes For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. Tax return preparation state and income taxes Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. Tax return preparation state and income taxes See Ministerial Services , later. Tax return preparation state and income taxes Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. Tax return preparation state and income taxes However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. Tax return preparation state and income taxes For the specific services covered, see Ministerial Services , later. Tax return preparation state and income taxes Ministers defined. Tax return preparation state and income taxes   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Tax return preparation state and income taxes Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. Tax return preparation state and income taxes   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. Tax return preparation state and income taxes Employment status for other tax purposes. Tax return preparation state and income taxes   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. Tax return preparation state and income taxes For income tax or retirement plan purposes, your income earned as an employee will be considered wages. Tax return preparation state and income taxes Common-law employee. Tax return preparation state and income taxes   Under common-law rules, you are considered either an employee or a self-employed person. Tax return preparation state and income taxes Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. Tax return preparation state and income taxes For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. Tax return preparation state and income taxes   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. Tax return preparation state and income taxes However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes A church hires and pays you a salary to perform ministerial services subject to its control. Tax return preparation state and income taxes Under the common-law rules, you are an employee of the church while performing those services. Tax return preparation state and income taxes Form SS-8. Tax return preparation state and income taxes   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. Tax return preparation state and income taxes Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. Tax return preparation state and income taxes See Ministerial Services , later. Tax return preparation state and income taxes However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Tax return preparation state and income taxes Vow of poverty. Tax return preparation state and income taxes   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. Tax return preparation state and income taxes You do not need to request a separate exemption. Tax return preparation state and income taxes For income tax purposes, the earnings are tax free to you. Tax return preparation state and income taxes Your earnings are considered the income of the religious order. Tax return preparation state and income taxes Services covered under FICA at the election of the order. Tax return preparation state and income taxes   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. Tax return preparation state and income taxes Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. Tax return preparation state and income taxes   The order or subdivision elects coverage by filing Form SS-16. Tax return preparation state and income taxes The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. Tax return preparation state and income taxes If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. Tax return preparation state and income taxes You do not pay any of the FICA tax. Tax return preparation state and income taxes Services performed outside the order. Tax return preparation state and income taxes   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. Tax return preparation state and income taxes   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. Tax return preparation state and income taxes You may, however, be able to take a charitable deduction for the amount you turn over to the order. Tax return preparation state and income taxes See Publication 526, Charitable Contributions. Tax return preparation state and income taxes Rulings. Tax return preparation state and income taxes   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. Tax return preparation state and income taxes To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. Tax return preparation state and income taxes R. Tax return preparation state and income taxes B. Tax return preparation state and income taxes 1, available at www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/irb/2014-1_IRB/ar05. Tax return preparation state and income taxes html. Tax return preparation state and income taxes Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. Tax return preparation state and income taxes However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Tax return preparation state and income taxes Practitioners. Tax return preparation state and income taxes   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. Tax return preparation state and income taxes State law specifically exempts Christian Science practitioners from licensing requirements. Tax return preparation state and income taxes   Some Christian Science practitioners also are Christian Science teachers or lecturers. Tax return preparation state and income taxes Income from teaching or lecturing is considered the same as income from their work as practitioners. Tax return preparation state and income taxes Readers. Tax return preparation state and income taxes   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. Tax return preparation state and income taxes Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. Tax return preparation state and income taxes Some exceptions are discussed next. Tax return preparation state and income taxes Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. Tax return preparation state and income taxes If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. Tax return preparation state and income taxes Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. Tax return preparation state and income taxes 28 during the tax year. Tax return preparation state and income taxes However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. Tax return preparation state and income taxes Churches and church organizations make this election by filing two copies of Form 8274. Tax return preparation state and income taxes For more information about making this election, see Form 8274. Tax return preparation state and income taxes Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. Tax return preparation state and income taxes This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. Tax return preparation state and income taxes Make this choice by filing Form 4029. Tax return preparation state and income taxes See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. Tax return preparation state and income taxes U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. Tax return preparation state and income taxes Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes social security system. Tax return preparation state and income taxes To determine your alien status, see Publication 519, U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Tax Guide for Aliens. Tax return preparation state and income taxes Residents of Puerto Rico, the U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Virgin Islands, Guam, the CNMI, and American Samoa. Tax return preparation state and income taxes   If you are a resident of one of these U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes possessions but not a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. Tax return preparation state and income taxes For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. Tax return preparation state and income taxes Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. Tax return preparation state and income taxes Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. Tax return preparation state and income taxes Even if you have an exemption, only the income you receive for performing ministerial services is exempt. Tax return preparation state and income taxes The exemption does not apply to any other income. Tax return preparation state and income taxes The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. Tax return preparation state and income taxes Ministers Most services you perform as a minister, priest, rabbi, etc. Tax return preparation state and income taxes , are ministerial services. Tax return preparation state and income taxes These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. Tax return preparation state and income taxes You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. Tax return preparation state and income taxes A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. Tax return preparation state and income taxes Services for nonreligious organizations. Tax return preparation state and income taxes   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Tax return preparation state and income taxes Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. Tax return preparation state and income taxes   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. Tax return preparation state and income taxes Services that are not part of your ministry. Tax return preparation state and income taxes   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. Tax return preparation state and income taxes The following are not ministerial services. Tax return preparation state and income taxes Services you perform for nonreligious organizations other than the services stated above. Tax return preparation state and income taxes Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. Tax return preparation state and income taxes These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. Tax return preparation state and income taxes (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. Tax return preparation state and income taxes ) Services you perform in a government-owned and operated hospital. Tax return preparation state and income taxes (These services are considered performed by a government employee, not by a minister as part of the ministry. Tax return preparation state and income taxes ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. Tax return preparation state and income taxes Books or articles. Tax return preparation state and income taxes   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. Tax return preparation state and income taxes   This rule also applies to members of religious orders and to Christian Science practitioners and readers. Tax return preparation state and income taxes Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. Tax return preparation state and income taxes The services are considered ministerial because you perform them as an agent of the order. Tax return preparation state and income taxes For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. Tax return preparation state and income taxes However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. Tax return preparation state and income taxes Effect of employee status. Tax return preparation state and income taxes   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. Tax return preparation state and income taxes In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. Tax return preparation state and income taxes This result is true even if you have taken a vow of poverty. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. Tax return preparation state and income taxes They renounce all claims to their earnings. Tax return preparation state and income taxes The earnings belong to the order. Tax return preparation state and income taxes Pat is a licensed attorney. Tax return preparation state and income taxes The superiors of the order instructed her to get a job with a law firm. Tax return preparation state and income taxes Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. Tax return preparation state and income taxes Chris is a secretary. Tax return preparation state and income taxes The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Tax return preparation state and income taxes Chris took the job and gave all his earnings to the order. Tax return preparation state and income taxes Pat's services are not duties required by the order. Tax return preparation state and income taxes Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. Tax return preparation state and income taxes Chris' services are duties required by the order. Tax return preparation state and income taxes He is acting as an agent of the order and not as an employee of a third party. Tax return preparation state and income taxes He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. Tax return preparation state and income taxes Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Tax return preparation state and income taxes Amounts you receive for performing these services are generally subject to SE tax. Tax return preparation state and income taxes You may request an exemption from SE tax, discussed next, which applies only to those services. Tax return preparation state and income taxes Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. Tax return preparation state and income taxes Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. Tax return preparation state and income taxes They do not have to request the exemption. Tax return preparation state and income taxes Who cannot be exempt. Tax return preparation state and income taxes   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. Tax return preparation state and income taxes These elections are irrevocable. Tax return preparation state and income taxes You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. Tax return preparation state and income taxes You elected before 1968 to be covered under social security for your ministerial services. Tax return preparation state and income taxes Requesting exemption. Tax return preparation state and income taxes    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. Tax return preparation state and income taxes More detailed explanations follow. Tax return preparation state and income taxes If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. Tax return preparation state and income taxes It does not apply to any other self-employment income. Tax return preparation state and income taxes Table 2. Tax return preparation state and income taxes The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. Tax return preparation state and income taxes You file Form 4361, described below under Requesting Exemption—Form 4361 . Tax return preparation state and income taxes You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. Tax return preparation state and income taxes You file for other than economic reasons. Tax return preparation state and income taxes You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). Tax return preparation state and income taxes This requirement does not apply to Christian Science practitioners or readers. Tax return preparation state and income taxes You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. Tax return preparation state and income taxes You establish that the organization is a church or a convention or association of churches. Tax return preparation state and income taxes You did not make an election discussed earlier under Who cannot be exempt . Tax return preparation state and income taxes You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. Tax return preparation state and income taxes Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. Tax return preparation state and income taxes The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. Tax return preparation state and income taxes If it is approved, keep the approved copy of Form 4361 in your permanent records. Tax return preparation state and income taxes When to file. Tax return preparation state and income taxes   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. Tax return preparation state and income taxes You have net earnings from self-employment of at least $400. Tax return preparation state and income taxes Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. Tax return preparation state and income taxes The 2 years do not have to be consecutive tax years. Tax return preparation state and income taxes    The approval process can take some time, so you should file Form 4361 as soon as possible. Tax return preparation state and income taxes Example 1. Tax return preparation state and income taxes Rev. Tax return preparation state and income taxes Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. Tax return preparation state and income taxes He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. Tax return preparation state and income taxes However, if Rev. Tax return preparation state and income taxes Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. Tax return preparation state and income taxes Example 2. Tax return preparation state and income taxes Rev. Tax return preparation state and income taxes Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. Tax return preparation state and income taxes She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. Tax return preparation state and income taxes However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. Tax return preparation state and income taxes Example 3. Tax return preparation state and income taxes In 2011, Rev. Tax return preparation state and income taxes David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. Tax return preparation state and income taxes In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. Tax return preparation state and income taxes Therefore, he had no net self-employment earnings as a minister in 2012. Tax return preparation state and income taxes Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. Tax return preparation state and income taxes In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. Tax return preparation state and income taxes Rev. Tax return preparation state and income taxes Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. Tax return preparation state and income taxes Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. Tax return preparation state and income taxes Death of individual. Tax return preparation state and income taxes   The right to file an application for exemption ends with an individual's death. Tax return preparation state and income taxes A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. Tax return preparation state and income taxes Effective date of exemption. Tax return preparation state and income taxes   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. Tax return preparation state and income taxes Once the exemption is approved, it is irrevocable. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes Rev. Tax return preparation state and income taxes Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. Tax return preparation state and income taxes She files an application for exemption on February 20, 2014. Tax return preparation state and income taxes If an exemption is granted, it is effective for 2010 and the following years. Tax return preparation state and income taxes Refunds of SE tax. Tax return preparation state and income taxes   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. Tax return preparation state and income taxes Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. Tax return preparation state and income taxes A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. Tax return preparation state and income taxes   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. Tax return preparation state and income taxes Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. Tax return preparation state and income taxes Exception. Tax return preparation state and income taxes   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. Tax return preparation state and income taxes However, if you pay your benefits back, you may be considered for exemption. Tax return preparation state and income taxes Contact your local Social Security Administration office to find out the amount you must pay back. Tax return preparation state and income taxes Eligibility requirements. Tax return preparation state and income taxes   To claim this exemption from SE tax, all the following requirements must be met. Tax return preparation state and income taxes You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . Tax return preparation state and income taxes As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. Tax return preparation state and income taxes You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. Tax return preparation state and income taxes The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. Tax return preparation state and income taxes Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. Tax return preparation state and income taxes The sect or division must complete part of the form. Tax return preparation state and income taxes The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. Tax return preparation state and income taxes If it is approved, keep the approved copy of Form 4029 in your permanent records. Tax return preparation state and income taxes When to file. Tax return preparation state and income taxes   You can file Form 4029 at any time. Tax return preparation state and income taxes   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. Tax return preparation state and income taxes See Effective date of exemption next for information on when the newly approved exemption would become effective. Tax return preparation state and income taxes    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. Tax return preparation state and income taxes Effective date of exemption. Tax return preparation state and income taxes   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. Tax return preparation state and income taxes (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. Tax return preparation state and income taxes )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. Tax return preparation state and income taxes You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. Tax return preparation state and income taxes The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. Tax return preparation state and income taxes Refunds of SE tax paid. Tax return preparation state and income taxes    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. Tax return preparation state and income taxes For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. Tax return preparation state and income taxes Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Tax return preparation state and income taxes Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. Tax return preparation state and income taxes A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. Tax return preparation state and income taxes If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. Tax return preparation state and income taxes Information for employers. Tax return preparation state and income taxes   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. Tax return preparation state and income taxes   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. Tax return preparation state and income taxes Form W-2. Tax return preparation state and income taxes   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. Tax return preparation state and income taxes ” Do not make any entries in boxes 3, 4, 5, or 6. Tax return preparation state and income taxes Forms 941, 943, and 944. Tax return preparation state and income taxes   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. Tax return preparation state and income taxes Instead, follow the instructions given below. Tax return preparation state and income taxes Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. Tax return preparation state and income taxes Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. Tax return preparation state and income taxes Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. Tax return preparation state and income taxes Effective date. Tax return preparation state and income taxes   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. Tax return preparation state and income taxes The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. Tax return preparation state and income taxes Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. Tax return preparation state and income taxes Regular method. Tax return preparation state and income taxes Nonfarm optional method. Tax return preparation state and income taxes You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. Tax return preparation state and income taxes Blank worksheets are in the back of this publication, after the Comprehensive Example. Tax return preparation state and income taxes Regular Method Most people use the regular method. Tax return preparation state and income taxes Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. Tax return preparation state and income taxes Then, subtract your allowable business deductions and multiply the difference by 92. Tax return preparation state and income taxes 35% (. Tax return preparation state and income taxes 9235). Tax return preparation state and income taxes Use Schedule SE (Form 1040) to figure your net earnings and SE tax. Tax return preparation state and income taxes If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. Tax return preparation state and income taxes 35% (. Tax return preparation state and income taxes 9235). Tax return preparation state and income taxes Do not reduce your wages by any business deductions when making this computation. Tax return preparation state and income taxes Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. Tax return preparation state and income taxes If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. Tax return preparation state and income taxes Amounts included in gross income. Tax return preparation state and income taxes   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. Tax return preparation state and income taxes , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. Tax return preparation state and income taxes This amount is also subject to income tax. Tax return preparation state and income taxes   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. Tax return preparation state and income taxes The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. Tax return preparation state and income taxes His church owns a parsonage that has a fair rental value of $12,000 per year. Tax return preparation state and income taxes The church gives Pastor Adams the use of the parsonage. Tax return preparation state and income taxes He is not exempt from SE tax. Tax return preparation state and income taxes He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. Tax return preparation state and income taxes The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. Tax return preparation state and income taxes Overseas duty. Tax return preparation state and income taxes   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizen or resident alien serving abroad and living in a foreign country. Tax return preparation state and income taxes   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes Diane Jones was the minister of a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes church in Mexico. Tax return preparation state and income taxes She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. Tax return preparation state and income taxes The United States does not have a social security agreement with Mexico, so Mrs. Tax return preparation state and income taxes Jones is subject to U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes SE tax and must include $35,000 when figuring net earnings from self-employment. Tax return preparation state and income taxes Specified U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes possessions. Tax return preparation state and income taxes    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. Tax return preparation state and income taxes Also see Residents of Puerto Rico, the U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Citizens and Resident and Nonresident Aliens. Tax return preparation state and income taxes Amounts not included in gross income. Tax return preparation state and income taxes   Do not include the following amounts in gross income when figuring your net earnings from self-employment. Tax return preparation state and income taxes Offerings that others made to the church. Tax return preparation state and income taxes Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. Tax return preparation state and income taxes Pension payments or retirement allowances you receive for your past ministerial services. Tax return preparation state and income taxes The rental value of a parsonage or a parsonage allowance provided to you after you retire. Tax return preparation state and income taxes Allowable deductions. Tax return preparation state and income taxes   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. Tax return preparation state and income taxes These are ministerial expenses you incurred while working other than as a common-law employee of the church. Tax return preparation state and income taxes They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Tax return preparation state and income taxes Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. Tax return preparation state and income taxes   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . Tax return preparation state and income taxes Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Tax return preparation state and income taxes Do not complete Schedule C or C-EZ (Form 1040). Tax return preparation state and income taxes However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. Tax return preparation state and income taxes Employee reimbursement arrangements. Tax return preparation state and income taxes   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Tax return preparation state and income taxes Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. Tax return preparation state and income taxes Accountable plans. Tax return preparation state and income taxes   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. Tax return preparation state and income taxes Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Tax return preparation state and income taxes You must adequately account to your employer for these expenses within a reasonable period of time. Tax return preparation state and income taxes You must return any excess reimbursement or allowance within a reasonable period of time. Tax return preparation state and income taxes   The reimbursement is not reported on your Form W-2. Tax return preparation state and income taxes Generally, if your expenses equal your reimbursement, you have no deduction. Tax return preparation state and income taxes If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. Tax return preparation state and income taxes Nonaccountable plan. Tax return preparation state and income taxes   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. Tax return preparation state and income taxes In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. Tax return preparation state and income taxes Excess reimbursements you fail to return to your employer. Tax return preparation state and income taxes Reimbursement of nondeductible expenses related to your employer's business. Tax return preparation state and income taxes   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. Tax return preparation state and income taxes Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. Tax return preparation state and income taxes   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Tax return preparation state and income taxes Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. Tax return preparation state and income taxes If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. Tax return preparation state and income taxes Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. Tax return preparation state and income taxes The tax rate for the social security part is 12. Tax return preparation state and income taxes 4%. Tax return preparation state and income taxes In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. Tax return preparation state and income taxes This tax rate is 2. Tax return preparation state and income taxes 9%. Tax return preparation state and income taxes The combined self-employment tax rate is 15. Tax return preparation state and income taxes 3%. Tax return preparation state and income taxes Additional Medicare Tax. Tax return preparation state and income taxes   Beginning in 2013, a 0. Tax return preparation state and income taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Tax return preparation state and income taxes Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Tax return preparation state and income taxes A self-employment loss is not considered for purposes of this tax. Tax return preparation state and income taxes RRTA compensation is separately compared to the threshold. Tax return preparation state and income taxes For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Tax return preparation state and income taxes Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. Tax return preparation state and income taxes In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. Tax return preparation state and income taxes You may use the nonfarm optional method if you meet all the following tests. Tax return preparation state and income taxes You are self-employed on a regular basis. Tax return preparation state and income taxes You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Tax return preparation state and income taxes The net earnings can be from either farm or nonfarm earnings or both. Tax return preparation state and income taxes You have used this method less than 5 prior years. Tax return preparation state and income taxes (There is a 5-year lifetime limit. Tax return preparation state and income taxes ) The years do not have to be consecutive. Tax return preparation state and income taxes Your net nonfarm profits were: Less than $5,024, and Less than 72. Tax return preparation state and income taxes 189% of your gross nonfarm income. Tax return preparation state and income taxes If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. Tax return preparation state and income taxes Table 3. Tax return preparation state and income taxes Figuring Nonfarm Net Earnings IF your gross nonfarm income is . Tax return preparation state and income taxes . Tax return preparation state and income taxes . Tax return preparation state and income taxes THEN your net earnings are equal to . Tax return preparation state and income taxes . Tax return preparation state and income taxes . Tax return preparation state and income taxes $6,960 or less Two-thirds of your gross nonfarm income. Tax return preparation state and income taxes More than $6,960 $4,640. Tax return preparation state and income taxes Actual net earnings. Tax return preparation state and income taxes   Multiply your total earnings subject to SE tax by 92. Tax return preparation state and income taxes 35% (. Tax return preparation state and income taxes 9235) to get actual net earnings. Tax return preparation state and income taxes Actual net earnings are equivalent to net earnings under the “Regular Method. Tax return preparation state and income taxes ” More information. Tax return preparation state and income taxes   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. Tax return preparation state and income taxes Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. Tax return preparation state and income taxes Note. Tax return preparation state and income taxes For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. Tax return preparation state and income taxes Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. Tax return preparation state and income taxes Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Tax return preparation state and income taxes , in addition to your salary. Tax return preparation state and income taxes If the offering is made to the religious institution, it is not taxable to you. Tax return preparation state and income taxes Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. Tax return preparation state and income taxes However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Tax return preparation state and income taxes For more information, see Publication 526. Tax return preparation state and income taxes Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. Tax return preparation state and income taxes Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. Tax return preparation state and income taxes This exclusion applies only for income tax purposes. Tax return preparation state and income taxes It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. Tax return preparation state and income taxes Designation requirement. Tax return preparation state and income taxes   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. Tax return preparation state and income taxes It must designate a definite amount. Tax return preparation state and income taxes It cannot determine the amount of the housing allowance at a later date. Tax return preparation state and income taxes If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. Tax return preparation state and income taxes   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. Tax return preparation state and income taxes The local congregation must officially designate the part of your salary that is a housing allowance. Tax return preparation state and income taxes However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. Tax return preparation state and income taxes Rental allowances. Tax return preparation state and income taxes   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. Tax return preparation state and income taxes   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. Tax return preparation state and income taxes Fair rental value of parsonage. Tax return preparation state and income taxes   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. Tax return preparation state and income taxes However, the exclusion cannot be more than the reasonable pay for your services. Tax return preparation state and income taxes If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes Rev. Tax return preparation state and income taxes Joanna Baker is a full-time minister. Tax return preparation state and income taxes The church allows her to use a parsonage that has an annual fair rental value of $24,000. Tax return preparation state and income taxes The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Tax return preparation state and income taxes Her actual utility costs during the year were $7,000. Tax return preparation state and income taxes For income tax purposes, Rev. Tax return preparation state and income taxes Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Tax return preparation state and income taxes She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). Tax return preparation state and income taxes Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). Tax return preparation state and income taxes Home ownership. Tax return preparation state and income taxes   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. Tax return preparation state and income taxes Excess rental allowance. Tax return preparation state and income taxes   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. Tax return preparation state and income taxes   Include in the total on Form 1040, line 7. Tax return preparation state and income taxes On the dotted line next to line 7, enter “Excess allowance” and the amount. Tax return preparation state and income taxes You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. Tax return preparation state and income taxes However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). Tax return preparation state and income taxes Retired ministers. Tax return preparation state and income taxes   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. Tax return preparation state and income taxes However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. Tax return preparation state and income taxes Teachers or administrators. Tax return preparation state and income taxes   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. Tax return preparation state and income taxes However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. Tax return preparation state and income taxes    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. Tax return preparation state and income taxes In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. Tax return preparation state and income taxes   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. Tax return preparation state and income taxes Theological students. Tax return preparation state and income taxes   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. Tax return preparation state and income taxes Traveling evangelists. Tax return preparation state and income taxes   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. Tax return preparation state and income taxes You are an ordained minister. Tax return preparation state and income taxes You perform ministerial services at churches located away from your community. Tax return preparation state and income taxes You actually use the rental allowance to maintain your permanent home. Tax return preparation state and income taxes Cantors. Tax return preparation state and income taxes   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. Tax return preparation state and income taxes Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. Tax return preparation state and income taxes See Members of Religious Orders , earlier, under Social Security Coverage. Tax return preparation state and income taxes Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes possession. Tax return preparation state and income taxes Publication 54 discusses the foreign earned income exclusion. Tax return preparation state and income taxes Publication 570, Tax Guide for Individuals With Income From U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Possessions, covers the rules for taxpayers with income from U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes possessions. Tax return preparation state and income taxes You can get these free publications from the Internal Revenue Service at IRS. Tax return preparation state and income taxes gov or from most U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Embassies or consulates. Tax return preparation state and income taxes Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. Tax return preparation state and income taxes Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. Tax return preparation state and income taxes You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). Tax return preparation state and income taxes You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. Tax return preparation state and income taxes See Publication 529 for more information on this limit. Tax return preparation state and income taxes However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). Tax return preparation state and income taxes Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. Tax return preparation state and income taxes You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. Tax return preparation state and income taxes Exception. Tax return preparation state and income taxes   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. Tax return preparation state and income taxes Figuring the allocation. Tax return preparation state and income taxes   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. Tax return preparation state and income taxes    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes Rev. Tax return preparation state and income taxes Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. Tax return preparation state and income taxes He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. Tax return preparation state and income taxes $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. Tax return preparation state and income taxes Rev. Tax return preparation state and income taxes Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. Tax return preparation state and income taxes Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. Tax return preparation state and income taxes   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. Tax return preparation state and income taxes The statement must contain all of the following information. Tax return preparation state and income taxes A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. Tax return preparation state and income taxes ) plus the amount. Tax return preparation state and income taxes A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. Tax return preparation state and income taxes A list of each item of otherwise deductible ministerial expenses plus the amount. Tax return preparation state and income taxes How you figured the nondeductible part of your otherwise deductible expenses. Tax return preparation state and income taxes A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. Tax return preparation state and income taxes   See the attachments prepared for the Comprehensive Example , later. Tax return preparation state and income taxes Following the example, you will find blank worksheets for your own use. Tax return preparation state and income taxes Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. Tax return preparation state and income taxes If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. Tax return preparation state and income taxes See the Instructions for Form 1040 to figure your deduction. Tax return preparation state and income taxes The following special rules apply to the self-employed health insurance deduction. Tax return preparation state and income taxes You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. Tax return preparation state and income taxes You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. Tax return preparation state and income taxes The deduction cannot exceed your net earnings from the business under which the insurance plan is established. Tax return preparation state and income taxes Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. Tax return preparation state and income taxes More information. Tax return preparation state and income taxes   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. Tax return preparation state and income taxes Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. Tax return preparation state and income taxes This is an income tax deduction only, on Form 1040, line 27. Tax return preparation state and income taxes Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. Tax return preparation state and income taxes Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. Tax return preparation state and income taxes You must pay the tax as you earn or receive income during the year. Tax return preparation state and income taxes An employee usually has income tax withheld from his or her wages or salary. Tax return preparation state and income taxes However, your salary is not subject to federal income tax withholding if both of the following conditions apply. Tax return preparation state and income taxes You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. Tax return preparation state and income taxes Your salary is for ministerial services (see Ministerial Services , earlier). Tax return preparation state and income taxes If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. Tax return preparation state and income taxes You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. Tax return preparation state and income taxes Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. Tax return preparation state and income taxes Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. Tax return preparation state and income taxes See Form 1040-ES for the different payment methods. Tax return preparation state and income taxes The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. Tax return preparation state and income taxes For more information, see chapter 2 of Publication 505. Tax return preparation state and income taxes If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. Tax return preparation state and income taxes Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. Tax return preparation state and income taxes Table 4. Tax return preparation state and income taxes 2013 Filing Requirements for Most Taxpayers IF your filing status is . Tax return preparation state and income taxes . Tax return preparation state and income taxes . Tax return preparation state and income taxes AND at the end of 2013 you were* . Tax return preparation state and income taxes . Tax return preparation state and income taxes . Tax return preparation state and income taxes THEN file a return if your gross income** was at least . Tax return preparation state and income taxes . Tax return preparation state and income taxes . Tax return preparation state and income taxes single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Tax return preparation state and income taxes ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Tax return preparation state and income taxes Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Tax return preparation state and income taxes If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. Tax return preparation state and income taxes Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Tax return preparation state and income taxes Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Tax return preparation state and income taxes But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Tax return preparation state and income taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Tax return preparation state and income taxes Additional requirements. Tax return preparation state and income taxes   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. Tax return preparation state and income taxes 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). Tax return preparation state and income taxes Self-employment tax. Tax return preparation state and income taxes   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. Tax return preparation state and income taxes   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. Tax return preparation state and income taxes You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). Tax return preparation state and income taxes You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. Tax return preparation state and income taxes However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). Tax return preparation state and income taxes Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Tax return preparation state and income taxes Note. Tax return preparation state and income taxes For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. Tax return preparation state and income taxes You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. Tax return preparation state and income taxes Exemption from SE tax. Tax return preparation state and income taxes   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Tax return preparation state and income taxes Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. Tax return preparation state and income taxes However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. Tax return preparation state and income taxes    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Tax return preparation state and income taxes Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. Tax return preparation state and income taxes More information. Tax return preparation state and income taxes   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. Tax return preparation state and income taxes Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. Tax return preparation state and income taxes You generally can deduct your contributions to the plan. Tax return preparation state and income taxes Your contributions and the earnings on them are not taxed until they are distributed. Tax return preparation state and income taxes Retirement plans for the self-employed. Tax return preparation state and income taxes   To set up one of the following plans you must be self-employed. Tax return preparation state and income taxes SEP (simplified employee pension) plan. Tax return preparation state and income taxes SIMPLE (savings incentive match plan for employees) plan. Tax return preparation state and income taxes Qualified retirement plan (also called a Keogh or H. Tax return preparation state and income taxes R. Tax return preparation state and income taxes 10 plan). Tax return preparation state and income taxes   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. Tax return preparation state and income taxes See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. Tax return preparation state and income taxes This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. Tax return preparation state and income taxes   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. Tax return preparation state and income taxes You are not a self-employed person for purposes of setting up a retirement plan. Tax return preparation state and income taxes This result is true even if your salary is subject to SE tax. Tax return preparation state and income taxes   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. Tax return preparation state and income taxes   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Tax return preparation state and income taxes Individual retirement arrangements (IRAs). Tax return preparation state and income taxes   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Tax return preparation state and income taxes Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). Tax return preparation state and income taxes   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. Tax return preparation state and income taxes You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. Tax return preparation state and income taxes   If you contribute to a traditional IRA, your contribution may be deductible. Tax return preparation state and income taxes However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). Tax return preparation state and income taxes   For more information on IRAs, see Publication 590. Tax return preparation state and income taxes Tax-sheltered annuity plans. Tax return preparation state and income taxes   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. Tax return preparation state and income taxes For more
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The Tax Return Preparation State And Income Taxes

Tax return preparation state and income taxes Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Tax return preparation state and income taxes Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Tax return preparation state and income taxes Laundering means converting “dirty” or illegally-gained money to “clean” money. Tax return preparation state and income taxes The government can often trace this laundered money through the payments you report. Tax return preparation state and income taxes Laws passed by Congress require you to report these payments. Tax return preparation state and income taxes Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Tax return preparation state and income taxes The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Tax return preparation state and income taxes Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Tax return preparation state and income taxes For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Tax return preparation state and income taxes Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Tax return preparation state and income taxes However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Tax return preparation state and income taxes For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Tax return preparation state and income taxes Transaction defined. Tax return preparation state and income taxes    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Tax return preparation state and income taxes Person defined. Tax return preparation state and income taxes   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Tax return preparation state and income taxes   Exempt organizations, including employee plans, are also “persons. Tax return preparation state and income taxes ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Tax return preparation state and income taxes Foreign transactions. Tax return preparation state and income taxes   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Tax return preparation state and income taxes However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Tax return preparation state and income taxes Bail received by court clerks. Tax return preparation state and income taxes   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Tax return preparation state and income taxes For more information about the rules that apply to court clerks, see Section 1. Tax return preparation state and income taxes 6050I-2 of the Income Tax Regulations. Tax return preparation state and income taxes What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Tax return preparation state and income taxes What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Tax return preparation state and income taxes Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Tax return preparation state and income taxes ” Cash does not include a check drawn on an individual's personal account. Tax return preparation state and income taxes A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Tax return preparation state and income taxes These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Tax return preparation state and income taxes Example 1. Tax return preparation state and income taxes You are a coin dealer. Tax return preparation state and income taxes Bob Green buys gold coins from you for $13,200. Tax return preparation state and income taxes He pays for them with $6,200 in U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes currency and a cashier's check having a face amount of $7,000. Tax return preparation state and income taxes The cashier's check is treated as cash. Tax return preparation state and income taxes You have received more than $10,000 cash and must file Form 8300 for this transaction. Tax return preparation state and income taxes Example 2. Tax return preparation state and income taxes You are a retail jeweler. Tax return preparation state and income taxes Mary North buys an item of jewelry from you for $12,000. Tax return preparation state and income taxes She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Tax return preparation state and income taxes Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Tax return preparation state and income taxes You do not have to file Form 8300. Tax return preparation state and income taxes Example 3. Tax return preparation state and income taxes You are a boat dealer. Tax return preparation state and income taxes Emily Jones buys a boat from you for $16,500. Tax return preparation state and income taxes She pays for it with a cashier's check payable to you in the amount of $16,500. Tax return preparation state and income taxes The cashier's check is not treated as cash because its face amount is more than $10,000. Tax return preparation state and income taxes You do not have to file Form 8300 for this transaction. Tax return preparation state and income taxes Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Tax return preparation state and income taxes A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Tax return preparation state and income taxes For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Tax return preparation state and income taxes The car is a consumer durable even if you sell it to a buyer who will use it in a business. Tax return preparation state and income taxes A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Tax return preparation state and income taxes Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Tax return preparation state and income taxes To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes You are a travel agent. Tax return preparation state and income taxes Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Tax return preparation state and income taxes He also asks you to book hotel rooms and admission tickets for the group. Tax return preparation state and income taxes In payment, he gives you two money orders, each for $6,000. Tax return preparation state and income taxes You have received more than $10,000 cash in this designated reporting transaction. Tax return preparation state and income taxes You must file Form 8300. Tax return preparation state and income taxes Retail sale. Tax return preparation state and income taxes   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Tax return preparation state and income taxes   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Tax return preparation state and income taxes This includes any sales of items that will be resold. Tax return preparation state and income taxes Broker or intermediary. Tax return preparation state and income taxes   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Tax return preparation state and income taxes Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Tax return preparation state and income taxes Exception for certain bank loans. Tax return preparation state and income taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Tax return preparation state and income taxes As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes You are a car dealer. Tax return preparation state and income taxes Mandy White buys a new car from you for $11,500. Tax return preparation state and income taxes She pays you with $2,000 of U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes currency and a cashier's check for $9,500 payable to you and her. Tax return preparation state and income taxes You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Tax return preparation state and income taxes For this reason, the cashier's check is not treated as cash. Tax return preparation state and income taxes You do not have to file Form 8300 for the transaction. Tax return preparation state and income taxes Exception for certain installment sales. Tax return preparation state and income taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Tax return preparation state and income taxes However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Tax return preparation state and income taxes Exception for certain down payment plans. Tax return preparation state and income taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Tax return preparation state and income taxes You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Tax return preparation state and income taxes You receive it more than 60 days before the date of sale. Tax return preparation state and income taxes You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Tax return preparation state and income taxes Exception for travel and entertainment. Tax return preparation state and income taxes   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Tax return preparation state and income taxes You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Tax return preparation state and income taxes You receive it more than 60 days before the date on which the final payment is due. Tax return preparation state and income taxes You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Tax return preparation state and income taxes Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Tax return preparation state and income taxes If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Tax return preparation state and income taxes If you do not know a person's TIN, you have to ask for it. Tax return preparation state and income taxes You may be subject to penalties for an incorrect or missing TIN. Tax return preparation state and income taxes There are three types of TINs. Tax return preparation state and income taxes The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Tax return preparation state and income taxes The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Tax return preparation state and income taxes An ITIN has nine digits, similar to an SSN. Tax return preparation state and income taxes The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Tax return preparation state and income taxes Exception. Tax return preparation state and income taxes   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Tax return preparation state and income taxes 1441-1(e)(2) or (3) or 1. Tax return preparation state and income taxes 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Tax return preparation state and income taxes 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes citizen or resident. Tax return preparation state and income taxes What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Tax return preparation state and income taxes If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Tax return preparation state and income taxes For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Tax return preparation state and income taxes Because they total $12,000 (more than $10,000), you must file Form 8300. Tax return preparation state and income taxes More than 24 hours between transactions. Tax return preparation state and income taxes   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Tax return preparation state and income taxes   For example, you are a travel agent. Tax return preparation state and income taxes A client pays you $8,000 in cash for a trip. Tax return preparation state and income taxes Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Tax return preparation state and income taxes These are related transactions, and you must file Form 8300 to report them. Tax return preparation state and income taxes What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Tax return preparation state and income taxes A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Tax return preparation state and income taxes If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Tax return preparation state and income taxes Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Tax return preparation state and income taxes When, Where, and What To File The amount you receive and when you receive it determine when you must file. Tax return preparation state and income taxes Generally, you must file Form 8300 within 15 days after receiving a payment. Tax return preparation state and income taxes If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Tax return preparation state and income taxes More than one payment. Tax return preparation state and income taxes   In some transactions, the buyer may arrange to pay you in cash installment payments. Tax return preparation state and income taxes If the first payment is more than $10,000, you must file Form 8300 within 15 days. Tax return preparation state and income taxes If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Tax return preparation state and income taxes When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Tax return preparation state and income taxes   After you file Form 8300, you must start a new count of cash payments received from that buyer. Tax return preparation state and income taxes If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Tax return preparation state and income taxes You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Tax return preparation state and income taxes   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Tax return preparation state and income taxes Example. Tax return preparation state and income taxes On January 10, you receive a cash payment of $11,000. Tax return preparation state and income taxes You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Tax return preparation state and income taxes By January 25, you must file a Form 8300 for the $11,000 payment. Tax return preparation state and income taxes By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Tax return preparation state and income taxes Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Tax return preparation state and income taxes Complete the form in its entirety (Parts I-IV) and include the amended information. Tax return preparation state and income taxes Do not attach a copy of the original report. Tax return preparation state and income taxes Where to file. Tax return preparation state and income taxes   Mail the form to the address given in the Form 8300 instructions. Tax return preparation state and income taxes Required statement to buyer. Tax return preparation state and income taxes   You must give a written or electronic statement to each person named on any Form 8300 you must file. Tax return preparation state and income taxes You can give the statement electronically only if the recipient agrees to receive it in that format. Tax return preparation state and income taxes The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Tax return preparation state and income taxes It must state that you are also reporting this information to the IRS. Tax return preparation state and income taxes   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Tax return preparation state and income taxes    You must keep a copy of every Form 8300 you file for 5 years. Tax return preparation state and income taxes Examples Example 1. Tax return preparation state and income taxes Pat Brown is the sales manager for Small Town Cars. Tax return preparation state and income taxes On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Tax return preparation state and income taxes Pat asks for identification from Jane to get the necessary information to complete Form 8300. Tax return preparation state and income taxes A filled-in form is shown in this publication. Tax return preparation state and income taxes Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Tax return preparation state and income taxes He must also send a statement to Jane by January 31, 2010. Tax return preparation state and income taxes Example 2. Tax return preparation state and income taxes Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Tax return preparation state and income taxes Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Tax return preparation state and income taxes Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Tax return preparation state and income taxes However, he could report it if he felt it was a suspicious transaction. Tax return preparation state and income taxes Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Tax return preparation state and income taxes If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Tax return preparation state and income taxes There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Tax return preparation state and income taxes If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Tax return preparation state and income taxes These dollar amounts are based on Section 3571 of Title 18 of the U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Code. Tax return preparation state and income taxes The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Tax return preparation state and income taxes This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Tax return preparation state and income taxes Structuring means breaking up a large cash transaction into small cash transactions. Tax return preparation state and income taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Tax return preparation state and income taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Tax return preparation state and income taxes Free help with your return. Tax return preparation state and income taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax return preparation state and income taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax return preparation state and income taxes 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. Tax return preparation state and income taxes To find the nearest VITA or TCE site, visit IRS. Tax return preparation state and income taxes gov or call 1-800-906-9887 or 1-800-829-1040. Tax return preparation state and income taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax return preparation state and income taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Tax return preparation state and income taxes aarp. Tax return preparation state and income taxes org/money/taxaide. Tax return preparation state and income taxes   For more information on these programs, go to IRS. Tax return preparation state and income taxes gov and enter keyword “VITA” in the upper right-hand corner. Tax return preparation state and income taxes Internet. Tax return preparation state and income taxes You can access the IRS website at IRS. Tax return preparation state and income taxes gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Tax return preparation state and income taxes Go to IRS. Tax return preparation state and income taxes gov and click on Where's My Refund. Tax return preparation state and income taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax return preparation state and income taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax return preparation state and income taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax return preparation state and income taxes E-file your return. Tax return preparation state and income taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Tax return preparation state and income taxes Download forms, including talking tax forms, instructions, and publications. Tax return preparation state and income taxes Order IRS products online. Tax return preparation state and income taxes Research your tax questions online. Tax return preparation state and income taxes Search publications online by topic or keyword. Tax return preparation state and income taxes Use the online Internal Revenue Code, regulations, or other official guidance. Tax return preparation state and income taxes View Internal Revenue Bulletins (IRBs) published in the last few years. Tax return preparation state and income taxes Figure your withholding allowances using the withholding calculator online at  www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/individuals. Tax return preparation state and income taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/individuals. Tax return preparation state and income taxes Sign up to receive local and national tax news by email. Tax return preparation state and income taxes Get information on starting and operating a small business. Tax return preparation state and income taxes Phone. Tax return preparation state and income taxes Many services are available by phone. Tax return preparation state and income taxes   Ordering forms, instructions, and publications. Tax return preparation state and income taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Tax return preparation state and income taxes You should receive your order within 10 days. Tax return preparation state and income taxes Asking tax questions. Tax return preparation state and income taxes Call the IRS with your tax questions at 1-800-829-1040. Tax return preparation state and income taxes Solving problems. Tax return preparation state and income taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Tax return preparation state and income taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Tax return preparation state and income taxes Call your local Taxpayer Assistance Center for an appointment. Tax return preparation state and income taxes To find the number, go to www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax return preparation state and income taxes TTY/TDD equipment. Tax return preparation state and income taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Tax return preparation state and income taxes TeleTax topics. Tax return preparation state and income taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Tax return preparation state and income taxes Refund information. Tax return preparation state and income taxes You can check the status of your refund on the new IRS phone app. Tax return preparation state and income taxes Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Tax return preparation state and income taxes IRS2Go is a new way to provide you with information and tools. Tax return preparation state and income taxes To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Tax return preparation state and income taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Tax return preparation state and income taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Tax return preparation state and income taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax return preparation state and income taxes If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Tax return preparation state and income taxes Other refund information. Tax return preparation state and income taxes To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Tax return preparation state and income taxes Evaluating the quality of our telephone services. Tax return preparation state and income taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Tax return preparation state and income taxes One method is for a second IRS representative to listen in on or record random telephone calls. Tax return preparation state and income taxes Another is to ask some callers to complete a short survey at the end of the call. Tax return preparation state and income taxes Walk-in. Tax return preparation state and income taxes Many products and services are available on a walk-in basis. Tax return preparation state and income taxes   Products. Tax return preparation state and income taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax return preparation state and income taxes Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Tax return preparation state and income taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Tax return preparation state and income taxes Services. Tax return preparation state and income taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Tax return preparation state and income taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax return preparation state and income taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Tax return preparation state and income taxes No appointment is necessary—just walk in. Tax return preparation state and income taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Tax return preparation state and income taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Tax return preparation state and income taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Tax return preparation state and income taxes All other issues will be handled without an appointment. Tax return preparation state and income taxes To find the number of your local office, go to www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Tax return preparation state and income taxes Mail. Tax return preparation state and income taxes You can send your order for forms, instructions, and publications to the address below. Tax return preparation state and income taxes You should receive a response within 10 days after your request is received. Tax return preparation state and income taxes  Internal Revenue Service 1201 N. Tax return preparation state and income taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Tax return preparation state and income taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax return preparation state and income taxes Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Tax return preparation state and income taxes We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Tax return preparation state and income taxes Remember, the worst thing you can do is nothing at all. Tax return preparation state and income taxes   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Tax return preparation state and income taxes You face (or your business is facing) an immediate threat of adverse action. Tax return preparation state and income taxes You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Tax return preparation state and income taxes   If you qualify for our help, we’ll do everything we can to get your problem resolved. Tax return preparation state and income taxes You will be assigned to one advocate who will be with you at every turn. Tax return preparation state and income taxes We have offices in every state, the District of Columbia, and Puerto Rico. Tax return preparation state and income taxes Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Tax return preparation state and income taxes And our services are always free. Tax return preparation state and income taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Tax return preparation state and income taxes Our tax toolkit at www. Tax return preparation state and income taxes TaxpayerAdvocate. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov can help you understand these rights. Tax return preparation state and income taxes   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/advocate. Tax return preparation state and income taxes You can also call our toll-free number at 1-877-777-4778. Tax return preparation state and income taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. Tax return preparation state and income taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/advocate. Tax return preparation state and income taxes Low Income Taxpayer Clinics (LITCs). Tax return preparation state and income taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Tax return preparation state and income taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Tax return preparation state and income taxes These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Tax return preparation state and income taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Tax return preparation state and income taxes For more information and to find a clinic near you, see the LITC page on www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Tax return preparation state and income taxes This publication is also available by calling 1-800-829-3676 or at your local IRS office. Tax return preparation state and income taxes Free tax services. Tax return preparation state and income taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Tax return preparation state and income taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Tax return preparation state and income taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Tax return preparation state and income taxes The majority of the information and services listed in this publication are available to you free of charge. Tax return preparation state and income taxes If there is a fee associated with a resource or service, it is listed in the publication. Tax return preparation state and income taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Tax return preparation state and income taxes DVD for tax products. Tax return preparation state and income taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Tax return preparation state and income taxes Prior-year forms, instructions, and publications. Tax return preparation state and income taxes Tax Map: an electronic research tool and finding aid. Tax return preparation state and income taxes Tax law frequently asked questions. Tax return preparation state and income taxes Tax Topics from the IRS telephone response system. Tax return preparation state and income taxes Internal Revenue Code—Title 26 of the U. Tax return preparation state and income taxes S. Tax return preparation state and income taxes Code. Tax return preparation state and income taxes Links to other Internet based Tax Research Materials. Tax return preparation state and income taxes Fill-in, print, and save features for most tax forms. Tax return preparation state and income taxes Internal Revenue Bulletins. Tax return preparation state and income taxes Toll-free and email technical support. Tax return preparation state and income taxes Two releases during the year. Tax return preparation state and income taxes  – The first release will ship the beginning of January. Tax return preparation state and income taxes  – The final release will ship the beginning of March. Tax return preparation state and income taxes Purchase the DVD from National Technical Information Service (NTIS) at www. Tax return preparation state and income taxes irs. Tax return preparation state and income taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Tax return preparation state and income taxes This image is too large to be displayed in the current screen. Tax return preparation state and income taxes Please click the link to view the image. Tax return preparation state and income taxes Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications