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Filing State Taxes Only

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Filing State Taxes Only

Filing state taxes only 6. Filing state taxes only   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Filing state taxes only Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Filing state taxes only Declaración final. Filing state taxes only Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Filing state taxes only Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Filing state taxes only Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Filing state taxes only El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Filing state taxes only La declaración correcta de los ingresos de propinas no es difícil. Filing state taxes only Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Filing state taxes only Declarar sus propinas a su empleador. Filing state taxes only Declarar todas sus propinas en su declaración de impuestos. Filing state taxes only  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Filing state taxes only Este capítulo también le mostrará cómo tratar las propinas asignadas. Filing state taxes only Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Filing state taxes only Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Filing state taxes only Cómo mantener un registro diario de propinas. Filing state taxes only   Hay dos maneras de mantener un registro diario de propinas. Filing state taxes only Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Filing state taxes only Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Filing state taxes only Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Filing state taxes only Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Filing state taxes only    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Filing state taxes only Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Filing state taxes only Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Filing state taxes only irs. Filing state taxes only gov/pub/irs-pdf/p1244pr. Filing state taxes only pdf. Filing state taxes only La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Filing state taxes only Cada día, anote la información solicitada en el formulario. Filing state taxes only   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Filing state taxes only Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Filing state taxes only   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Filing state taxes only Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Filing state taxes only Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Filing state taxes only El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Filing state taxes only La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Filing state taxes only Registro electrónico de propinas. Filing state taxes only   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Filing state taxes only En tal caso, tiene que recibir y guardar una copia en papel de este registro. Filing state taxes only Cargos por servicios. Filing state taxes only   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Filing state taxes only Los cargos de este tipo son parte de su salario, no son propinas. Filing state taxes only Vea los ejemplos que se presentan a continuación. Filing state taxes only Ejemplo 1. Filing state taxes only El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Filing state taxes only Juanita forma parte de un grupo de 8 personas. Filing state taxes only Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Filing state taxes only Dicho monto se incluye en el total de la cuenta. Filing state taxes only Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Filing state taxes only No anote el cargo del 18% en su registro de propinas. Filing state taxes only Los cargos por servicios que se le paguen son considerados salarios y no propinas. Filing state taxes only Ejemplo 2. Filing state taxes only El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Filing state taxes only En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Filing state taxes only Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Filing state taxes only Cerciórese de incluir esta cantidad en su registro de propinas. Filing state taxes only Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Filing state taxes only Propinas que tiene que declarar a su empleador. Filing state taxes only   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Filing state taxes only   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Filing state taxes only   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Filing state taxes only No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Filing state taxes only Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Filing state taxes only    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Filing state taxes only No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Filing state taxes only Cómo se declaran las propinas. Filing state taxes only    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Filing state taxes only Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Filing state taxes only Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Filing state taxes only   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Filing state taxes only El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Filing state taxes only El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Filing state taxes only El total de propinas que se tienen que declarar para ese período. Filing state taxes only Usted tiene que firmar y fechar el informe. Filing state taxes only Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Filing state taxes only   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Filing state taxes only Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Filing state taxes only Informe electrónico de propinas. Filing state taxes only   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Filing state taxes only Cuándo debe declarar las propinas. Filing state taxes only   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Filing state taxes only Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Filing state taxes only Ejemplo. Filing state taxes only Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Filing state taxes only Declaración final. Filing state taxes only   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Filing state taxes only Multa por no declarar las propinas. Filing state taxes only   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Filing state taxes only (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Filing state taxes only La cantidad de la multa que se impone es adicional a los impuestos que adeude. Filing state taxes only   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Filing state taxes only Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Filing state taxes only Entrega de dinero al empleador para el pago de los impuestos. Filing state taxes only   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Filing state taxes only Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Filing state taxes only   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Filing state taxes only Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Filing state taxes only Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Filing state taxes only    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Filing state taxes only Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Filing state taxes only Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Filing state taxes only    Impuestos no recaudados. Filing state taxes only Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Filing state taxes only Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Filing state taxes only Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Filing state taxes only Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Filing state taxes only    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Filing state taxes only Qué propinas se tienen que declarar. Filing state taxes only   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Filing state taxes only Incluya las que recibió en efectivo y las que no fueron en efectivo. Filing state taxes only Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Filing state taxes only Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Filing state taxes only    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Filing state taxes only    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Filing state taxes only   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Filing state taxes only El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Filing state taxes only Ejemplo. Filing state taxes only Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Filing state taxes only Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Filing state taxes only Al Sr. Filing state taxes only Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Filing state taxes only El Formulario W-2 que el Sr. Filing state taxes only Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Filing state taxes only El Sr. Filing state taxes only Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Filing state taxes only Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Filing state taxes only    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Filing state taxes only Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Filing state taxes only Para hacerlo, tiene que usar el Formulario 1040. Filing state taxes only (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Filing state taxes only    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Filing state taxes only Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Filing state taxes only Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Filing state taxes only    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Filing state taxes only Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Filing state taxes only Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Filing state taxes only   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Filing state taxes only Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Filing state taxes only   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Filing state taxes only Tiene que declarar estas cantidades como impuesto adicional en su declaración. Filing state taxes only A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Filing state taxes only 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Filing state taxes only    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Filing state taxes only Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Filing state taxes only Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Filing state taxes only (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Filing state taxes only Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Filing state taxes only Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Filing state taxes only Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Filing state taxes only ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Filing state taxes only Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Filing state taxes only De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Filing state taxes only ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Filing state taxes only Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Filing state taxes only Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Filing state taxes only ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Filing state taxes only Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Filing state taxes only Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Filing state taxes only Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Filing state taxes only   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Filing state taxes only Cómo declarar las propinas asignadas. Filing state taxes only   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Filing state taxes only (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Filing state taxes only    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Filing state taxes only Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Filing state taxes only Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. Filing state taxes only Prev  Up  Next   Home   More Online Publications
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Online Payment Agreement Application

You can avoid unnecessary penalties and interest by paying your taxes in full and on time. This application will allow you or your authorized representative (Power of Attorney) to apply for an installment agreement if you cannot pay your taxes in full. Learn more about the Online Payment Agreement Application.

 

   

Determine your eligibility...

 

Individuals:
You owe $50,000 or less in combined
tax, penalties and interest, and filed all required returns.

 

Businesses:
You owe $25,000 or less in combined
tax, penalties and interest, and filed all required returns.

 

Gather your information...

 

Have your most recent notice or letter available, if you received one.

 

Have your bank account, employer and tax return information available.

 

Be ready to provide the highest amount you can pay, and when you can pay it.

 

Individuals:

  • Your SSN (& secondary SSN if filed joint) or Individual Tax ID number
  • Date of birth
  • Personal Identification Number (if you don’t have one, you can create one in this application).

 

Businesses:

  • Your EIN
  • Date business established (MM/YYYY)
  • Business address.
 

Submit Your Application

 

and receive immediate notification of approval!

 

Individuals:
Apply for your payment agreement

 

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Consider system availability for any application:

  • Mon-Fri, 6am-12:30am, ET
  • Sat, 6am-10pm, ET
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Page Last Reviewed or Updated: 31-Mar-2014

The Filing State Taxes Only

Filing state taxes only Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Filing state taxes only , Students, teachers, and researchers. Filing state taxes only A Accuracy-related penalties, Accuracy-related penalty. Filing state taxes only Additional Medicare Tax, Additional Medicare Tax. Filing state taxes only , Additional Medicare Tax. Filing state taxes only Adoption credit Dual-status alien, Adoption credit. Filing state taxes only Nonresident alien, Adoption credit. Filing state taxes only Resident alien, Adoption credit. Filing state taxes only Agricultural workers, Agricultural workers. Filing state taxes only , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Filing state taxes only Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Filing state taxes only S. Filing state taxes only possessions. Filing state taxes only , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Filing state taxes only Source rule, Pensions and Annuities Asset-use test, Asset-use test. Filing state taxes only Assistance (see Tax help) Athletes, professional, Professional athletes. Filing state taxes only Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Filing state taxes only Beneficiary of estate or trust, Beneficiary of an estate or trust. Filing state taxes only Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Filing state taxes only Business operations, Business operations. Filing state taxes only Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Filing state taxes only S. Filing state taxes only , Trade or Business in the United States Business-activities test, Business-activities test. Filing state taxes only C Canada Commuters, Regular commuters from Canada or Mexico. Filing state taxes only Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Filing state taxes only Residents of, Residents of Mexico or Canada or U. Filing state taxes only S. Filing state taxes only nationals. Filing state taxes only Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Filing state taxes only Withholding tax, U. Filing state taxes only S. Filing state taxes only nationals or residents of Canada, Mexico, or South Korea. Filing state taxes only Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Filing state taxes only Central withholding agreements, Central withholding agreements. Filing state taxes only Charitable contributions, Charitable contributions. Filing state taxes only Child and dependent care credit Dual-status alien, Child and dependent care credit. Filing state taxes only Nonresident alien, Child and dependent care credit. Filing state taxes only Resident alien, Child and dependent care credit. Filing state taxes only Child tax credit Resident alien, Child tax credit. Filing state taxes only , Child tax credit. Filing state taxes only , Child tax credit. Filing state taxes only Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Filing state taxes only Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Filing state taxes only Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Filing state taxes only Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Filing state taxes only Resident alien, Credit for the elderly or the disabled. Filing state taxes only Credits against tax Child and dependent care credit, Child and dependent care credit. Filing state taxes only , Child and dependent care credit. Filing state taxes only Child tax credit, Child tax credit. Filing state taxes only , Child tax credit. Filing state taxes only , Child tax credit. Filing state taxes only Credit for the elderly or the disabled, 6) Tax credits. Filing state taxes only Dual-status alien, Credits Earned income credit, Earned income credit. Filing state taxes only , 6) Tax credits. Filing state taxes only Education credits, Education credits. Filing state taxes only , Education credits. Filing state taxes only , 6) Tax credits. Filing state taxes only Excess social security tax withheld, Excess social security tax withheld. Filing state taxes only Foreign tax credit, Foreign tax credit. Filing state taxes only , Foreign tax credit. Filing state taxes only Hope credit, Education credits. Filing state taxes only , Education credits. Filing state taxes only Lifetime learning credit, Education credits. Filing state taxes only , Education credits. Filing state taxes only Retirement savings contributions, Retirement savings contributions credit. Filing state taxes only , Retirement savings contributions credit. Filing state taxes only , Retirement savings contributions credit. Filing state taxes only Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Filing state taxes only Tax withheld at source, Tax withheld at the source. Filing state taxes only Tax withheld on partnership income, Tax withheld on partnership income. Filing state taxes only Withholding from wages, Withholding from wages. Filing state taxes only Crew members Alien status, Crew members. Filing state taxes only Compensation, Crew members. Filing state taxes only Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Filing state taxes only Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Filing state taxes only Depreciable property, Depreciable property. Filing state taxes only Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Filing state taxes only Dividends, U. Filing state taxes only S. Filing state taxes only source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Filing state taxes only Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Filing state taxes only Earned income credit, 6) Tax credits. Filing state taxes only Education credit, 6) Tax credits. Filing state taxes only Exemptions, 2) Exemptions. Filing state taxes only Foreign tax credit, Foreign tax credit. Filing state taxes only Forms to file, Forms To File Head of household. Filing state taxes only , 3) Head of household. Filing state taxes only Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Filing state taxes only Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Filing state taxes only Tax rates, 5) Tax rates. Filing state taxes only When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Filing state taxes only Nonresident alien, Earned income credit. Filing state taxes only Resident alien, Earned income credit. Filing state taxes only Education credits Dual-status alien, 6) Tax credits. Filing state taxes only Nonresident alien, Education credits. Filing state taxes only Resident alien, Education credits. Filing state taxes only Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Filing state taxes only Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Filing state taxes only Employees of international organizations, Employees of international organizations. Filing state taxes only Employees, household, Household employees. Filing state taxes only Employees, withholding exemption under tax treaty, Employees and independent contractors. Filing state taxes only Employer identification number, Employer identification number (EIN). Filing state taxes only Estate, beneficiary, Beneficiary of an estate or trust. Filing state taxes only Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Filing state taxes only Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Filing state taxes only Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Filing state taxes only Compensation from a foreign employer, Students and exchange visitors. Filing state taxes only Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Filing state taxes only Treaty income, Income affected by treaties. Filing state taxes only , Treaty Income Exempt individual, Exempt individual. Filing state taxes only Exemption from withholding Employees, Employees and independent contractors. Filing state taxes only Independent contractors, Employees and independent contractors. Filing state taxes only Students, teachers, and researchers, Students, teachers, and researchers. Filing state taxes only Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Filing state taxes only Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Filing state taxes only S. Filing state taxes only nationals. Filing state taxes only Residents of South Korea, Residents of South Korea. Filing state taxes only U. Filing state taxes only S. Filing state taxes only nationals, Residents of Mexico or Canada or U. Filing state taxes only S. Filing state taxes only nationals. Filing state taxes only Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Filing state taxes only Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Filing state taxes only Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Filing state taxes only Nonresident alien, Figuring Your Tax U. Filing state taxes only S. Filing state taxes only Virgin Islands, Aliens from the U. Filing state taxes only S. Filing state taxes only Virgin Islands. Filing state taxes only Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Filing state taxes only Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Filing state taxes only , Foreign employer. Filing state taxes only Foreign government employees Alien status, Foreign government-related individuals. Filing state taxes only Exempt from U. Filing state taxes only S. Filing state taxes only tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Filing state taxes only S. Filing state taxes only tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Filing state taxes only Foreign tax credit Dual-status alien, Foreign tax credit. Filing state taxes only Nonresident alien, Foreign tax credit. Filing state taxes only Resident alien, Foreign tax credit. Filing state taxes only Forms, Form 8843. Filing state taxes only 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Filing state taxes only , Foreign tax credit. Filing state taxes only , Foreign tax credit. Filing state taxes only 2063, Form 2063 2106, Deductible travel expenses. Filing state taxes only 2210, Penalty for failure to pay estimated income tax. Filing state taxes only 3903, Moving expenses. Filing state taxes only 4563, Residents of American Samoa. Filing state taxes only 4790 (see FinCEN 105) 6251, Alternative minimum tax. Filing state taxes only 8233, Employees and independent contractors. Filing state taxes only 8275, Disclosure statement. Filing state taxes only 8288, Credit for tax withheld. Filing state taxes only 8288-A, Credit for tax withheld. Filing state taxes only 8288-B, Withholding certificates. Filing state taxes only 8801, Credit for prior year minimum tax. Filing state taxes only 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Filing state taxes only 8843, Form 8843. Filing state taxes only 8854, Reporting requirements. Filing state taxes only FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Filing state taxes only W-7, Individual taxpayer identification number (ITIN). Filing state taxes only W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Filing state taxes only G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Filing state taxes only Resident alien, Head of household. Filing state taxes only Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Filing state taxes only I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Filing state taxes only Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Filing state taxes only Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Filing state taxes only S. Filing state taxes only sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Filing state taxes only Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Filing state taxes only Exemptions for spouse and dependents, Students and business apprentices from India. Filing state taxes only Standard deduction, Students and business apprentices from India. Filing state taxes only Withholding allowances, Students and business apprentices from India. Filing state taxes only Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Filing state taxes only Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Filing state taxes only Intangible property, Intangible property. Filing state taxes only Interest Portfolio, Portfolio interest. Filing state taxes only , Interest that does not qualify as portfolio interest. Filing state taxes only Interest income Contingent, Contingent interest. Filing state taxes only Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Filing state taxes only Exempt from U. Filing state taxes only S. Filing state taxes only tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Filing state taxes only Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Filing state taxes only K Korea, South Exemptions, Residents of South Korea. Filing state taxes only , Exemptions Married filing separately, Married nonresident alien. Filing state taxes only Qualifying widow filing status, Qualifying widow(er). Filing state taxes only Withholding tax, U. Filing state taxes only S. Filing state taxes only nationals or residents of Canada, Mexico, or South Korea. Filing state taxes only L Last year of residency, Last Year of Residency Long-term U. Filing state taxes only S. Filing state taxes only resident Defined, Long-term resident defined. Filing state taxes only Expatriation tax, Long-term resident defined. Filing state taxes only Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Filing state taxes only Of nonresident aliens, Losses. Filing state taxes only Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Filing state taxes only Resident alien, Married filing jointly. Filing state taxes only Medical condition, Medical condition. Filing state taxes only Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Filing state taxes only Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Filing state taxes only Residents of, Residents of Mexico or Canada or U. Filing state taxes only S. Filing state taxes only nationals. Filing state taxes only Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Filing state taxes only Withholding tax, U. Filing state taxes only S. Filing state taxes only nationals or residents of Canada, Mexico, or South Korea. Filing state taxes only Miscellaneous deductions, Job expenses and other miscellaneous deductions. Filing state taxes only Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Filing state taxes only Multi-level marketing, Multi-level marketing. Filing state taxes only , Multi-level marketing. Filing state taxes only Municipal bonds, State and local government obligations. Filing state taxes only N National of the United States, Qualifying widow(er). Filing state taxes only , 5) Tax rates. Filing state taxes only , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Filing state taxes only Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Filing state taxes only Business expenses, Ordinary and necessary business expenses. Filing state taxes only Casualty and theft losses, Casualty and theft losses. Filing state taxes only Charitable contributions, Charitable contributions. Filing state taxes only Child care credit, Child and dependent care credit. Filing state taxes only Credit for excess social security tax withheld, Excess social security tax withheld. Filing state taxes only Credit for income tax withheld, Withholding from wages. Filing state taxes only Credit for prior year minimum tax, Credit for prior year minimum tax. Filing state taxes only Defined, Nonresident Aliens Earned income credit, Earned income credit. Filing state taxes only Education credits, Education credits. Filing state taxes only Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Filing state taxes only Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Filing state taxes only How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Filing state taxes only Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Filing state taxes only Losses, Losses. Filing state taxes only Married filing jointly, Married nonresident alien. Filing state taxes only Miscellaneous deductions, Job expenses and other miscellaneous deductions. Filing state taxes only Moving expenses, Moving expenses. Filing state taxes only Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Filing state taxes only Standard deduction, Standard deduction. Filing state taxes only State and local income taxes, State and local income taxes. Filing state taxes only Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Filing state taxes only Tax withheld at source, Tax withheld at the source. Filing state taxes only Travel expenses, Travel expenses. Filing state taxes only Withholding from partnership income, Tax withheld on partnership income. Filing state taxes only Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Filing state taxes only Registered, Obligations in registered form. Filing state taxes only Original issue discount, Original issue discount (OID). Filing state taxes only P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Filing state taxes only Payment against U. Filing state taxes only S. Filing state taxes only tax, Payments Tax withheld at the source, Tax withheld at the source. Filing state taxes only Withholding from wages, Tax Withheld Penalties, Penalties. Filing state taxes only , Penalties Accuracy-related, Accuracy-related penalty. Filing state taxes only Failure to file, Filing late. Filing state taxes only Failure to pay, Paying tax late. Filing state taxes only Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Filing state taxes only Fraud, Fraud. Filing state taxes only Frivolous tax submission, Frivolous tax submission. Filing state taxes only Negligence, Negligence or disregard. Filing state taxes only Substantial understatement of income tax, Substantial understatement of income tax. Filing state taxes only Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Filing state taxes only Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Filing state taxes only Pensions, Pensions. Filing state taxes only Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Filing state taxes only Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Filing state taxes only S. Filing state taxes only business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Filing state taxes only , Interest that does not qualify as portfolio interest. Filing state taxes only Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Filing state taxes only Property Depreciable, Depreciable property. Filing state taxes only Intangible, Intangible property. Filing state taxes only Inventory, Inventory property. Filing state taxes only Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Filing state taxes only Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Filing state taxes only S. Filing state taxes only possessions. Filing state taxes only , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Filing state taxes only Q Qualified investment entity Distributions paid by, Qualified investment entities. Filing state taxes only R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Filing state taxes only Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Filing state taxes only Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Filing state taxes only S. Filing state taxes only real property interest, U. Filing state taxes only S. Filing state taxes only real property interest. Filing state taxes only Real property income, Real property income. Filing state taxes only Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Filing state taxes only Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Filing state taxes only , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Filing state taxes only Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Filing state taxes only , Child tax credit. Filing state taxes only , Child tax credit. Filing state taxes only Defined, Resident Aliens Education credits, Education credits. Filing state taxes only Head of household, Head of household. Filing state taxes only Married filing jointly, Married filing jointly. Filing state taxes only Qualifying widow(er), Qualifying widow(er). Filing state taxes only Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Filing state taxes only Nonresident alien, Retirement savings contributions credit. Filing state taxes only Resident alien, Retirement savings contributions credit. Filing state taxes only Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Filing state taxes only Where to get, Where to get a sailing or departure permit. Filing state taxes only Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Filing state taxes only Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Filing state taxes only Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Filing state taxes only Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Filing state taxes only Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Filing state taxes only Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Filing state taxes only Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Filing state taxes only State and local income taxes, State and local income taxes. Filing state taxes only Stocks, trading in, Trading in stocks, securities, and commodities. Filing state taxes only Student loan interest expense, Student loan interest expense. Filing state taxes only Students Alien status, Students. Filing state taxes only Engaged in U. Filing state taxes only S. Filing state taxes only business, Students and trainees. Filing state taxes only Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Filing state taxes only Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Filing state taxes only , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. 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Filing state taxes only Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications