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Taxes For College Students

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Taxes For College Students

Taxes for college students Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. Taxes for college students irs. Taxes for college students gov/pub15b. Taxes for college students What's New Cents-per-mile rule. Taxes for college students  The business mileage rate for 2014 is 56 cents per mile. Taxes for college students You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. Taxes for college students See Cents-Per-Mile Rule in section 3. Taxes for college students Qualified parking exclusion and commuter transportation benefit. Taxes for college students . Taxes for college students  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. Taxes for college students See Qualified Transportation Benefits in section 2. Taxes for college students Same-sex Marriage. Taxes for college students  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Taxes for college students For more information, see Revenue Ruling 2013-17, 2013-38 I. Taxes for college students R. Taxes for college students B. Taxes for college students 201, available at www. Taxes for college students irs. Taxes for college students gov/irb/2013-38_IRB/ar07. Taxes for college students html. Taxes for college students Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Taxes for college students Notice 2013-61, 2013-44 I. Taxes for college students R. Taxes for college students B. Taxes for college students 432, is available at www. Taxes for college students irs. Taxes for college students gov/irb/2013-44_IRB/ar10. Taxes for college students html. Taxes for college students Recent changes to certain rules for cafeteria plans. Taxes for college students  Notice 2013-71, 2013-47 I. Taxes for college students R. Taxes for college students B. Taxes for college students 532, available at www. Taxes for college students irs. Taxes for college students gov/irb/2013-47_IRB/ar10. Taxes for college students html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. Taxes for college students See Notice 2013-71 for details on these changes. Taxes for college students Reminders $2,500 limit on a health flexible spending arrangement (FSA). Taxes for college students  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Taxes for college students For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Taxes for college students For more information, see Cafeteria Plans in section 1. Taxes for college students Additional Medicare Tax withholding. Taxes for college students  In addition to withholding Medicare tax at 1. Taxes for college students 45%, you must withhold a 0. Taxes for college students 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Taxes for college students You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Taxes for college students Additional Medicare Tax is only imposed on the employee. Taxes for college students There is no employer share of Additional Medicare Tax. Taxes for college students All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Taxes for college students Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. Taxes for college students For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. Taxes for college students For more information on Additional Medicare Tax, visit IRS. Taxes for college students gov and enter “Additional Medicare Tax” in the search box. Taxes for college students Photographs of missing children. Taxes for college students  The IRS is a proud partner with the National Center for Missing and Exploited Children. Taxes for college students Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxes for college students You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxes for college students Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. Taxes for college students It contains information for employers on the employment tax treatment of fringe benefits. Taxes for college students Comments and suggestions. Taxes for college students   We welcome your comments about this publication and your suggestions for future editions. Taxes for college students   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxes for college students NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxes for college students Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxes for college students   You can also send us comments from www. Taxes for college students irs. Taxes for college students gov/formspubs. Taxes for college students Click on More Information and then click on Comment on Tax Forms and Publications. Taxes for college students   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxes for college students Prev  Up  Next   Home   More Online Publications
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Land Mobile Radio (LMR) Subscriber Unit

***Government One-Time Registration***

Welcome to the Land Mobile Radio (LMR) Subscriber Unit web page. On this site, you will find information and guidance to help you fulfill LMR Project 25 Subscriber Unit Radio equipment requirements through the LMR subscriber unit contracts.

The Government requires effective, reliable, and secure wireless communications capabilities to successfully carry out a wide range of enforcement, protective, and security missions. LMR subscriber units are a primary tool for the Government to communicate in the field. LMR equipment and systems provide command, control, and communications capabilities not available on commercial wireless networks. While the Government relies on commercial wireless services for routine voice communications, private LMR networks provide a unique level of reliability and privacy required by enforcement, protective, and security missions.

The LMR subscriber unit contracts provide standards-based and standards-compliant LMR equipment to enable communications interoperability with similarly configured equipment. The TIA/EIA-102 suite of standards, also known as Project 25, provides the basis for the required LMR technical specifications. The TIA/EIA-102 standards, also known as the Project 25 Standards, specify radio equipment that allows for a smooth migration from analog operating in the 25 kHz bandwidth to 12.5 kHz digital operations. TIA/EIA-102 standards also provide for a “Common Air Interface” (CAI) across which radio equipment from multiple contractors will interoperate.

The LMR subscriber unit equipment contracts are for portable and mobile radios, portable repeaters and portable base stations, encryption key loaders and ancillary support accessories. The contracts provide standards-based equipment to capitalize on contractor and product diversity and to provide effective solutions for the Government.

LMR Overview

LMR Contractors - List of Contractors under the Land Mobile Radio Program and information regarding their contracts (CLINs, Modifications, DUNS number, contractor points of contact and links to contractor websites).

Government Point of Contact

Contract - the general terms and conditions of the LMR contracts. Individual modifications to the contracts can be found under the link to LMR Contractors.

LMR Authorized Users

Customer Information - Step by Step Guide and Ordering Guide to provide information on how to use our contracts.

Frequently Asked Questions

508 Requirements/Policy - The requirements for the Section 508 of the Rehabilitation Act Amendments of 1998 (25 U.S.C. paragraph 794 (d)) has been waived based on the National Security Intelligence Exception in the calss-action waiver of contracts for subscriber unit Land Mobile Radio (LMR) equipment.


Questions about the Procurement information on this site, please contact the webmaster.
Contact the Office of Procurement for other Procurement related questions.

Page Last Reviewed or Updated: 22-Apr-2013

The Taxes For College Students

Taxes for college students 5. Taxes for college students   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Taxes for college students This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Taxes for college students For most ministers and church employees, the limit on annual additions is figured without any changes. Taxes for college students This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Taxes for college students Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Taxes for college students This chapter will explain the alternative limit and the changes. Taxes for college students Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Taxes for college students Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Taxes for college students Total contributions over your lifetime under this choice cannot be more than $40,000. Taxes for college students Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Taxes for college students They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Taxes for college students Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Taxes for college students Foreign missionary. Taxes for college students   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Taxes for college students   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Taxes for college students   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Taxes for college students You are an employee of a church or convention or association of churches. Taxes for college students You are performing services for the church outside the United States. Taxes for college students Self-employed minister. Taxes for college students   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Taxes for college students Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Taxes for college students Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Taxes for college students Church employees. Taxes for college students   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Taxes for college students Self-employed minister. Taxes for college students   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Taxes for college students Prev  Up  Next   Home   More Online Publications