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2009 Tax Tables

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2009 Tax Tables

2009 tax tables Index A Accounting methods, Accounting Methods Accrual method, Accrual method. 2009 tax tables Change in accounting method Section 481(a) adjustment. 2009 tax tables , Change in accounting method. 2009 tax tables Mark-to-market accounting method, Mark-to-market accounting method. 2009 tax tables Nonaccrual experience method, Nonaccrual experience method. 2009 tax tables Percentage of completion method, Percentage of completion method. 2009 tax tables Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. 2009 tax tables Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. 2009 tax tables Closely held corporations:, Closely held corporations. 2009 tax tables Comments, Comments and suggestions. 2009 tax tables Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. 2009 tax tables , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). 2009 tax tables Electronic filing, Electronic filing. 2009 tax tables Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. 2009 tax tables 1099–DIV, Form 1099-DIV. 2009 tax tables 1118, Credits 1120, Which form to file. 2009 tax tables 1120-W, How to figure each required installment. 2009 tax tables 1120X, Refunds. 2009 tax tables , NOL carryback. 2009 tax tables 1138, Carryback expected. 2009 tax tables 1139, Refunds. 2009 tax tables , NOL carryback. 2009 tax tables 2220, Form 2220. 2009 tax tables 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. 2009 tax tables 5452, Form 5452. 2009 tax tables 7004, Extension of time to file. 2009 tax tables 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. 2009 tax tables 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. 2009 tax tables Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. 2009 tax tables Penalties Other, Other penalties. 2009 tax tables Trust fund recovery, Trust fund recovery penalty. 2009 tax tables Penalties: Estimated tax, Underpayment penalty. 2009 tax tables Late filing of return, Late filing of return. 2009 tax tables Late payment of tax, Late payment of tax. 2009 tax tables Personal service corporation: Figuring tax, Qualified personal service corporation. 2009 tax tables Personal service corporations:, Personal service corporations. 2009 tax tables Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. 2009 tax tables T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. 2009 tax tables TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Understanding your 2800C Letter

We sent you this letter because we believe your employee may have filed an incorrect Form W-4, Employee's Withholding Allowance Certificate.  

What you need to do

Begin withholding income tax from this employee's wages based on the following withholding rates, effective 60 days from the date of this letter:  

  • Withholding rate (marital status): single
  • Withholding allowances:  0000   

You may want to…

  • Search keyword "withholding compliance" for more information on income tax withholding
  • Download the following materials:
    • Publication 15 (Circular E), Employer's Tax Guide  
    • Publication 51 (Circular A), Agricultural Employer's Tax Guide

Answers to Common Questions

If the IRS determines that an employee doesn’t have enough federal income tax withheld, what will you ask an employer to do?
If we determine that an employee doesn’t have enough withholding, we’ll send you a lock-in letter that specifies the maximum number of withholding allowances permitted for the employee. You must withhold tax as indicated in the lock-in letter by the date specified unless we notify you otherwise. This date is 60 days after the date of the lock-in letter. Once a lock-in rate is effective, an employer can’t decrease withholding unless the IRS approves it.
 

You’ll also receive a copy of the letter to give to the employee. If the employee no longer works for you, you don’t need to do anything. However, if the employee returns to work within 12 months, you should begin withholding income tax from the employee’s wages based on the withholding rate in the letter.

The letter will explain how the employee can provide additional information to help us determine the appropriate number of withholding exemptions. We’ll give the employee some time before the lock-in rate is effective to submit a new Form W-4 and a statement that supports the claims made on it. The employee must send the Form W-4 and the statement to the IRS address as shown on this webpage.

If an employer no longer has to submit Forms W-4 claiming complete exemption from withholding or claiming more than 10 allowances, how does the IRS determine adequate withholding?
We‘re more effectively using information in our records and reported on Form W-2 wage statements to ensure that employees have enough federal income tax withheld.

After I lock in withholding on an employee, what do I do if I receive a revised Form W-4 from the employee?
You must disregard any Form W-4 that decreases the amount of withholding. The employee must submit for IRS approval any new Form W-4 and a statement that supports his or her request to decrease federal income tax withholding. The employee should send the Form W-4 and statement to the address on the lock-in letter. We’ll notify you if we approve the employee’s request. However, if the employee submits a Form W-4 that claims fewer withholding allowances than the maximum number specified in the lock-in letter, you must increase withholding based on that Form W-4.

As an employer who has received a modification letter (Letter 2808C) from the Withholding Compliance Program, do I wait for another 60 days to change the marital status or number of allowances as indicated in the modification letter?
The changes to the marital status or number of allowances become effective immediately upon receipt of the Letter 2808C.

Our employees can submit or change their Forms W-4 on line. How can I prevent them from changing their Forms W-4 after the IRS has locked them in?
You’ll need to block employees who have been locked-in from using an on-line Form W-4 system to decrease their withholding.

How to get help

  • Call toll free 1-855-839-2235 weekdays between 8:00 a.m. and 8:00 p.m.
  • Send a fax to 1-855-202-8300
  • Write to:

    Internal Revenue Service
    Compliance Services
    Withholding Compliance Unit
    P.O. Box 9047, Stop 837
    Andover, MA 01810-0947
Page Last Reviewed or Updated: 10-Jan-2014

The 2009 Tax Tables

2009 tax tables Index A Acknowledgment, Acknowledgment. 2009 tax tables Adoption expenses, Personal Expenses Airplanes, donations of, Cars, Boats, and Airplanes Appraisal fees, Appraisal Fees Assistance (see Tax help) Athletic events, Athletic events. 2009 tax tables B Bargain sales, Bargain Sales Blood donated, Value of Time or Services Boats, donations of, Cars, Boats, and Airplanes Boats, fair market value, Cars, boats, and airplanes. 2009 tax tables C Canadian charity, Canadian charities. 2009 tax tables Capital gain property, Capital Gain Property Car expenses, Car expenses. 2009 tax tables , Car expenses. 2009 tax tables Carryovers, Carryovers Cars, donations of, Cars, Boats, and Airplanes Cash contributions, records to keep, Cash Contributions Charity benefit events, Charity benefit events. 2009 tax tables Church deacon, Church deacon. 2009 tax tables Clothing Fair market value of, Used clothing. 2009 tax tables Conservation contribution, Special 50% Limit for Qualified Conservation Contributions Contributions from which you benefit, Contributions From Which You Benefit, Contributions From Which You Benefit Contributions of property, Contributions of Property Contributions subject to special rules Car, boat, or airplane, 1098–C, Contributions Subject to Special Rules Clothing, Contributions Subject to Special Rules Fractional interest in tangible personal property, Contributions Subject to Special Rules Future interest in tangible personal property, Contributions Subject to Special Rules Household items, Contributions Subject to Special Rules Inventory from your business, Contributions Subject to Special Rules Partial interest in property, Contributions Subject to Special Rules Patent or other intellectual property, Contributions Subject to Special Rules Property subject to a debt, Contributions Subject to Special Rules Qualified conservation contribution, Contributions Subject to Special Rules Taxidermy property, Contributions Subject to Special Rules Contributions to nonqualified organizations Foreign organizations, Contributions to Nonqualified Organizations Contributions you can deduct, Contributions You Can Deduct Conventions of a qualified organization, Conventions. 2009 tax tables D Daily allowance (per diem) from a charitable organization, Daily allowance (per diem). 2009 tax tables Deduction limits, Limits on Deductions Determining fair market value, Determining Fair Market Value Disaster relief, Reminders Donor-advised funds, Contributions to Donor-Advised Funds E Easement, Building in registered historic district. 2009 tax tables F Farmer, Qualified farmer or rancher. 2009 tax tables Food inventory, Food Inventory Foreign organizations Canadian, Canadian charities. 2009 tax tables Israeli, Israeli charities. 2009 tax tables Mexican, Mexican charities. 2009 tax tables Form 8282, Form 8282. 2009 tax tables 8283, Total deduction over $500. 2009 tax tables Foster parents, Foster parents. 2009 tax tables Free tax services, Free help with your tax return. 2009 tax tables Future interests in property, Future Interest in Tangible Personal Property H Help (see Tax help) Historic building, Building in registered historic district. 2009 tax tables Household items Fair market value of, Household items. 2009 tax tables How to report, How To Report Noncash contributions, Reporting expenses for student living with you. 2009 tax tables I Introduction, Introduction Inventory, Food Inventory Israeli charity, Israeli charities. 2009 tax tables L Legislation, influencing, Contributions From Which You Benefit Limit on itemized deductions, What's New Limits on deductions, Limits on Deductions 20% limit, 20% Limit 30% limit, 30% Limit 50% limit, 50% Limit Calculation, How To Figure Your Deduction When Limits Apply Capital gain property, Special 30% Limit for Capital Gain Property Qualified conservation contributions, Special 50% Limit for Qualified Conservation Contributions M Meals, Personal Expenses Membership fees or dues, Membership fees or dues. 2009 tax tables Mexican charity, Mexican charities. 2009 tax tables Motor vehicles, donations of, Cars, Boats, and Airplanes Motor vehicles, fair market value, Cars, boats, and airplanes. 2009 tax tables N Noncash contributions, Noncash Contributions How to report, Reporting expenses for student living with you. 2009 tax tables Records to keep, Noncash Contributions Nondeductible contributions, Contributions You Cannot Deduct O Ordinary income property, Ordinary Income Property Out-of-pocket expenses, Out-of-pocket expenses. 2009 tax tables Out-of-pocket expenses in giving services, Out-of-Pocket Expenses in Giving Services P Payroll deductions, Payroll deductions. 2009 tax tables , Payroll deductions. 2009 tax tables Penalty, valuation overstatement, Penalty Personal expenses, Personal Expenses Private foundation, 50% Limit Organizations Private nonoperating foundation, Contributions to private nonoperating foundations. 2009 tax tables , 50% Limit Organizations Private operating foundation, 50% Limit Organizations Property Bargain sales, Bargain Sales Basis, Giving Property That Has Decreased in Value Capital gain, Capital Gain Property Capital gain election, Capital gain property election. 2009 tax tables Decreased in value, Giving Property That Has Decreased in Value Future interests, Future Interest in Tangible Personal Property Increased in value, Giving Property That Has Increased in Value Inventory, Food Inventory Ordinary income, Ordinary Income Property Unrelated use, Tangible personal property put to unrelated use. 2009 tax tables Publications (see Tax help) Q Qualified charitable distributions, Qualified Charitable Distributions Qualified conservation contribution, Special 50% Limit for Qualified Conservation Contributions Qualified organizations Foreign qualified organizations Canadian, Organizations That Qualify To Receive Deductible Contributions Israeli, Organizations That Qualify To Receive Deductible Contributions Mexican, Organizations That Qualify To Receive Deductible Contributions Types, Organizations That Qualify To Receive Deductible Contributions R Raffle or bingo, Contributions From Which You Benefit Recapture No exempt use, Recapture if no exempt use. 2009 tax tables Recapture of deduction of fractional interest in tangible personal property Additional tax, Recapture of deduction. 2009 tax tables Records to keep, Records To Keep Reminders Disaster relief, Reminders Reporting, How To Report Retirement home, Contributions From Which You Benefit S Services, value of, Value of Time or Services Split-dollar insurance arrangements, Contributions From Which You Benefit Student, Mutual exchange program. 2009 tax tables Exchange program, Mutual exchange program. 2009 tax tables Living with you, Student living with you. 2009 tax tables Student living with you, Expenses Paid for Student Living With You, Reporting expenses for student living with you. 2009 tax tables T Tangible personal property Future interest in, Future Interest in Tangible Personal Property Tax help, How To Get Tax Help Time, value of, Value of Time or Services Token items, Certain membership benefits can be disregarded. 2009 tax tables Travel expenses, Travel. 2009 tax tables Travel expenses for charitable services, Deductible travel expenses. 2009 tax tables Tuition, Contributions From Which You Benefit U Underprivileged youths, Underprivileged youths selected by charity. 2009 tax tables Uniforms, Uniforms. 2009 tax tables Unrelated use, Unrelated use. 2009 tax tables V Volunteers, Out-of-Pocket Expenses in Giving Services W Whaling captain, Expenses of Whaling Captains When to deduct, When To Deduct Prev  Up     Home   More Online Publications