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Filing Your State Taxes For Free

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Filing Your State Taxes For Free

Filing your state taxes for free Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Filing your state taxes for free Filing options when no return is required. Filing your state taxes for free What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Filing your state taxes for free Claim for refund process. Filing your state taxes for free How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Filing your state taxes for free The worker is your employee if you can control not only what work is done, but how it is done. Filing your state taxes for free If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Filing your state taxes for free It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Filing your state taxes for free Example. Filing your state taxes for free You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Filing your state taxes for free Betty follows your specific instructions about household and child care duties. Filing your state taxes for free You provide the household equipment and supplies that Betty needs to do her work. Filing your state taxes for free Betty is your household employee. Filing your state taxes for free Household work. Filing your state taxes for free   Household work is work done in or around your home. Filing your state taxes for free Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Filing your state taxes for free Workers who are not your employees. Filing your state taxes for free   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Filing your state taxes for free A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Filing your state taxes for free   A worker who performs child care services for you in his or her home generally is not your employee. Filing your state taxes for free   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Filing your state taxes for free Example. Filing your state taxes for free You made an agreement with John Peters to care for your lawn. Filing your state taxes for free John runs a lawn care business and offers his services to the general public. Filing your state taxes for free He provides his own tools and supplies, and he hires and pays any helpers he needs. Filing your state taxes for free Neither John nor his helpers are your household employees. Filing your state taxes for free More information. Filing your state taxes for free   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Filing your state taxes for free Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Filing your state taxes for free When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Filing your state taxes for free S. Filing your state taxes for free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filing your state taxes for free No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Filing your state taxes for free You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Filing your state taxes for free Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Filing your state taxes for free You should keep the completed Form I-9 in your own records. Filing your state taxes for free Do not submit it to the IRS, the USCIS, or any other government or other entity. Filing your state taxes for free The form must be kept available for review upon notice by an authorized U. Filing your state taxes for free S. Filing your state taxes for free Government official. Filing your state taxes for free Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Filing your state taxes for free Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Filing your state taxes for free uscis. Filing your state taxes for free gov. Filing your state taxes for free If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Filing your state taxes for free You also can visit the USCIS website at www. Filing your state taxes for free uscis. Filing your state taxes for free gov to get Form I-9. Filing your state taxes for free For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Filing your state taxes for free Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Filing your state taxes for free To find out, read Table 1. Filing your state taxes for free You do not need to withhold federal income tax from your household employee's wages. Filing your state taxes for free But if your employee asks you to withhold it, you can. Filing your state taxes for free See Do You Need To Withhold Federal Income Tax, later. Filing your state taxes for free If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Filing your state taxes for free If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Filing your state taxes for free The rest of this publication does not apply to you. Filing your state taxes for free State employment taxes. Filing your state taxes for free   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Filing your state taxes for free For a list of state unemployment tax agencies, visit the U. Filing your state taxes for free S. Filing your state taxes for free Department of Labor's website at www. Filing your state taxes for free workforcesecurity. Filing your state taxes for free doleta. Filing your state taxes for free gov/unemploy/agencies. Filing your state taxes for free asp. Filing your state taxes for free You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing your state taxes for free    Table 1. Filing your state taxes for free Do You Need To Pay Employment Taxes? IF you . Filing your state taxes for free . Filing your state taxes for free . Filing your state taxes for free THEN you need to . Filing your state taxes for free . Filing your state taxes for free . Filing your state taxes for free A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Filing your state taxes for free Withhold and pay social security and Medicare taxes. Filing your state taxes for free The taxes are 15. Filing your state taxes for free 3%1 of cash wages. Filing your state taxes for free Your employee's share is 7. Filing your state taxes for free 65%1. Filing your state taxes for free   (You can choose to pay it yourself and not withhold it. Filing your state taxes for free ) Your share is 7. Filing your state taxes for free 65%. Filing your state taxes for free   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Filing your state taxes for free B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Filing your state taxes for free Pay federal unemployment tax. Filing your state taxes for free The tax is 6% of cash wages. Filing your state taxes for free Wages over $7,000 a year per employee are not taxed. Filing your state taxes for free You also may owe state unemployment tax. Filing your state taxes for free   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Filing your state taxes for free 1In addition to withholding Medicare tax at 1. Filing your state taxes for free 45%, you must withhold a 0. Filing your state taxes for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing your state taxes for free 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. Filing your state taxes for free Additional Medicare Tax is only imposed on the employee. Filing your state taxes for free There is no employer share of Additional Medicare Tax. Filing your state taxes for free 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. Filing your state taxes for free Note. Filing your state taxes for free If neither A nor B above applies, you do not need to pay any federal employment taxes. Filing your state taxes for free But you may still need to pay state employment taxes. Filing your state taxes for free Table 2. Filing your state taxes for free Household Employer's Checklist You may need to do the following things when you have a household employee. Filing your state taxes for free   When you hire a household employee: □ Find out if the person can legally work in the United States. Filing your state taxes for free  □ Find out if you need to pay state taxes. Filing your state taxes for free When you pay your household employee: □ Withhold social security and Medicare taxes. Filing your state taxes for free  □ Withhold federal income tax. Filing your state taxes for free  □ Decide how you will make tax payments. Filing your state taxes for free  □ Keep records. Filing your state taxes for free By February 2, 2015: □ Get an employer identification number (EIN). Filing your state taxes for free  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Filing your state taxes for free By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Filing your state taxes for free By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Filing your state taxes for free  If you do not have to file a return, file Schedule H by itself. Filing your state taxes for free Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Filing your state taxes for free The Medicare tax pays for hospital insurance. Filing your state taxes for free Both you and your household employee may owe social security and Medicare taxes. Filing your state taxes for free Your share is 7. Filing your state taxes for free 65% (6. Filing your state taxes for free 2% for social security tax and 1. Filing your state taxes for free 45% for Medicare tax) of the employee's social security and Medicare wages. Filing your state taxes for free Your employee's share is also 7. Filing your state taxes for free 65% (6. Filing your state taxes for free 2% for social security tax and 1. Filing your state taxes for free 45% for Medicare tax). Filing your state taxes for free In addition to withholding Medicare tax at 1. Filing your state taxes for free 45%, you must withhold a 0. Filing your state taxes for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing your state taxes for free 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. Filing your state taxes for free Additional Medicare Tax is only imposed on the employee. Filing your state taxes for free There is no employer share of Additional Medicare Tax. Filing your state taxes for free 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. Filing your state taxes for free For more information on Additional Medicare Tax, visit IRS. Filing your state taxes for free gov and enter “Additional Medicare Tax” in the search box. Filing your state taxes for free Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing your state taxes for free You are responsible for payment of your employee's share of the taxes as well as your own. Filing your state taxes for free You can either withhold your employee's share from the employee's wages or pay it from your own funds. Filing your state taxes for free If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Filing your state taxes for free Pay the taxes as discussed under How Do You Make Tax Payments, later. Filing your state taxes for free Also, see What Forms Must You File, later. Filing your state taxes for free Social security and Medicare wages. Filing your state taxes for free   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Filing your state taxes for free   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Filing your state taxes for free However, any noncash wages you pay do not count as social security and Medicare wages. Filing your state taxes for free   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Filing your state taxes for free Cash wages. Filing your state taxes for free   Cash wages include wages you pay by check, money order, etc. Filing your state taxes for free Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Filing your state taxes for free However, cash you give your employee in place of these items is included in cash wages. Filing your state taxes for free State disability payments treated as wages. Filing your state taxes for free   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Filing your state taxes for free For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Filing your state taxes for free Wages not counted. Filing your state taxes for free   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Filing your state taxes for free Your spouse. Filing your state taxes for free Your child who is under the age of 21. Filing your state taxes for free Your parent. Filing your state taxes for free Exception: Count these wages if both the following conditions apply. Filing your state taxes for free Your parent cares for your child who is either of the following. Filing your state taxes for free Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Filing your state taxes for free Your marital status is one of the following. Filing your state taxes for free You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Filing your state taxes for free An employee who is under the age of 18 at any time during the year. Filing your state taxes for free Exception: Count these wages if providing household services is the employee's principal occupation. Filing your state taxes for free If the employee is a student, providing household services is not considered to be his or her principal occupation. Filing your state taxes for free Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Filing your state taxes for free Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Filing your state taxes for free If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Filing your state taxes for free A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Filing your state taxes for free If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Filing your state taxes for free If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Filing your state taxes for free See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Filing your state taxes for free Withholding the employee's share. Filing your state taxes for free   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Filing your state taxes for free However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Filing your state taxes for free   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Filing your state taxes for free If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Filing your state taxes for free   Withhold 7. Filing your state taxes for free 65% (6. Filing your state taxes for free 2% for social security tax and 1. Filing your state taxes for free 45% for Medicare tax) from each payment of social security and Medicare wages. Filing your state taxes for free Generally, you can use Table 3 to figure the proper amount to withhold. Filing your state taxes for free You will pay the amount withheld to the IRS with your share of the taxes. Filing your state taxes for free Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Filing your state taxes for free Table 3. Filing your state taxes for free Employee Social Security (6. Filing your state taxes for free 2%) and Medicare (1. Filing your state taxes for free 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Filing your state taxes for free ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing your state taxes for free For example, on a wage payment of $180, the employee social security tax is $11. Filing your state taxes for free 16 ($6. Filing your state taxes for free 20 tax on $100 plus $4. Filing your state taxes for free 96 on $80 wages). Filing your state taxes for free The employee Medicare tax is $2. Filing your state taxes for free 61 ($1. Filing your state taxes for free 45 tax on $100 plus $1. Filing your state taxes for free 16 on $80 wages). Filing your state taxes for free If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Filing your state taxes for free 00 . Filing your state taxes for free $ . Filing your state taxes for free 06 $ . Filing your state taxes for free 01 $ 51. Filing your state taxes for free 00 . Filing your state taxes for free $ 3. Filing your state taxes for free 16 $ . Filing your state taxes for free 74 2. Filing your state taxes for free 00 . Filing your state taxes for free . Filing your state taxes for free 12 . Filing your state taxes for free 03 52. Filing your state taxes for free 00 . Filing your state taxes for free 3. Filing your state taxes for free 22 . Filing your state taxes for free 75 3. Filing your state taxes for free 00 . 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Filing your state taxes for free 6. Filing your state taxes for free 08 1. Filing your state taxes for free 42 49. Filing your state taxes for free 00 . Filing your state taxes for free 3. Filing your state taxes for free 04 . Filing your state taxes for free 71 99. Filing your state taxes for free 00 . Filing your state taxes for free 6. Filing your state taxes for free 14 1. Filing your state taxes for free 44 50. Filing your state taxes for free 00 . Filing your state taxes for free 3. Filing your state taxes for free 10 . Filing your state taxes for free 73 100. Filing your state taxes for free 00 . Filing your state taxes for free 6. Filing your state taxes for free 20 1. Filing your state taxes for free 45 1In addition to withholding Medicare tax at 1. Filing your state taxes for free 45%, you must withhold a 0. Filing your state taxes for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing your state taxes for free 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. Filing your state taxes for free Additional Medicare Tax is only imposed on the employee. Filing your state taxes for free There is no employer share of Additional Medicare Tax. Filing your state taxes for free 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. Filing your state taxes for free   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Filing your state taxes for free If you withhold too much, you should repay the employee. Filing your state taxes for free    In addition to withholding Medicare tax at 1. Filing your state taxes for free 45%, you must withhold a 0. Filing your state taxes for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing your state taxes for free 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. Filing your state taxes for free Additional Medicare Tax is only imposed on the employee. Filing your state taxes for free There is no employer share of Additional Medicare Tax. Filing your state taxes for free 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. Filing your state taxes for free For more information on Additional Medicare Tax, visit IRS. Filing your state taxes for free gov and enter “Additional Medicare Tax” in the search box. Filing your state taxes for free Example. Filing your state taxes for free On February 13, 2014, Mary Brown hired Jane R. Filing your state taxes for free Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Filing your state taxes for free Jane worked for the remainder of the year (a total of 46 weeks). Filing your state taxes for free Mary did not give Jane a Form W-4 to request federal or state tax withholding. Filing your state taxes for free The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Filing your state taxes for free See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Filing your state taxes for free Total cash wages paid to Jane $2,300. Filing your state taxes for free 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Filing your state taxes for free 60 ($2,300 x 6. Filing your state taxes for free 2% (. Filing your state taxes for free 062))         Medicare tax $33. Filing your state taxes for free 35       ($2,300 x 1. Filing your state taxes for free 45% (. Filing your state taxes for free 0145)) Mary's share of:     Social security tax $142. Filing your state taxes for free 60  ($2,300 x 6. Filing your state taxes for free 2% (. Filing your state taxes for free 062))           Medicare tax $33. Filing your state taxes for free 35  ($2,300 x 1. Filing your state taxes for free 45% (. Filing your state taxes for free 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Filing your state taxes for free 00   Box 4: Social security tax withheld 142. Filing your state taxes for free 60   Box 6: Medicare tax withheld 33. Filing your state taxes for free 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Filing your state taxes for free Not withholding the employee's share. Filing your state taxes for free   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Filing your state taxes for free The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Filing your state taxes for free However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Filing your state taxes for free Example. Filing your state taxes for free In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Filing your state taxes for free You expect to pay your employee $1,900 or more for the year. Filing your state taxes for free You decide to pay your employee's share of social security and Medicare taxes from your own funds. Filing your state taxes for free You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Filing your state taxes for free For social security and Medicare tax purposes, your employee's wages each payday are $100. Filing your state taxes for free For each wage payment, you will pay $15. Filing your state taxes for free 30 when you pay the taxes. Filing your state taxes for free This is $7. Filing your state taxes for free 65 ($6. Filing your state taxes for free 20 for social security tax + $1. Filing your state taxes for free 45 for Medicare tax) to cover your employee's share plus $7. Filing your state taxes for free 65 ($6. Filing your state taxes for free 20 for social security tax + $1. Filing your state taxes for free 45 for Medicare tax) for your share. Filing your state taxes for free For income tax purposes, your employee's wages each payday are $107. Filing your state taxes for free 65 ($100 + the $7. Filing your state taxes for free 65 you will pay to cover your employee's share of social security and Medicare taxes). Filing your state taxes for free Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Filing your state taxes for free Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Filing your state taxes for free Or, you may owe only the FUTA tax or only the state unemployment tax. Filing your state taxes for free To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Filing your state taxes for free For a list of state unemployment tax agencies, visit the U. Filing your state taxes for free S. Filing your state taxes for free Department of Labor's website at www. Filing your state taxes for free workforcesecurity. Filing your state taxes for free doleta. Filing your state taxes for free gov/unemploy/agencies. Filing your state taxes for free asp. Filing your state taxes for free You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing your state taxes for free The FUTA tax is 6. Filing your state taxes for free 0% of your employee's FUTA wages. Filing your state taxes for free However, you may be able to take a credit of up to 5. Filing your state taxes for free 4% against the FUTA tax, resulting in a net tax rate of 0. Filing your state taxes for free 6%. Filing your state taxes for free Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Filing your state taxes for free The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Filing your state taxes for free (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Filing your state taxes for free ) Note. Filing your state taxes for free   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Filing your state taxes for free The term “legal holiday” means any legal holiday in the District of Columbia. Filing your state taxes for free Pay the tax as discussed under How Do You Make Tax Payments, later. Filing your state taxes for free Also, see What Forms Must You File, later. Filing your state taxes for free Note. Filing your state taxes for free   The 5. Filing your state taxes for free 4% credit is reduced for wages paid in a credit reduction state. Filing your state taxes for free See the Instructions for Schedule H (Form 1040). Filing your state taxes for free Do not withhold the FUTA tax from your employee's wages. Filing your state taxes for free You must pay it from your own funds. Filing your state taxes for free FUTA wages. Filing your state taxes for free   Figure the FUTA tax on the FUTA wages you pay. Filing your state taxes for free If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Filing your state taxes for free (A calendar quarter is January through March, April through June, July through September, or October through December. Filing your state taxes for free ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Filing your state taxes for free For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Filing your state taxes for free Wages not counted. Filing your state taxes for free   Do not count wages you pay to any of the following individuals as FUTA wages. Filing your state taxes for free Your spouse. Filing your state taxes for free Your child who is under the age of 21. Filing your state taxes for free Your parent. Filing your state taxes for free Credit for 2013. Filing your state taxes for free   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Filing your state taxes for free Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Filing your state taxes for free Worksheet A. Filing your state taxes for free Worksheet for Credit for Late Contributions 1. Filing your state taxes for free Enter the amount from Schedule H, line 22   2. Filing your state taxes for free Enter the amount from Schedule H, line 19   3. Filing your state taxes for free Subtract line 2 from line 1. Filing your state taxes for free If zero or less, enter -0-   4. Filing your state taxes for free Enter total contributions paid to the state(s) after the Form 1040 due date   5. Filing your state taxes for free Enter the smaller of line 3 or line 4   6. Filing your state taxes for free Multiply line 5 by . Filing your state taxes for free 90 (90%)   7. Filing your state taxes for free Add lines 2 and 6   8. Filing your state taxes for free Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Filing your state taxes for free You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Filing your state taxes for free The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Filing your state taxes for free If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Filing your state taxes for free If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Filing your state taxes for free Pay the tax as discussed under How Do You Make Tax Payments, later. Filing your state taxes for free Also, see What Forms Must You File, later. Filing your state taxes for free Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Filing your state taxes for free Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Filing your state taxes for free Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Filing your state taxes for free Publication 15 (Circular E) contains detailed instructions. Filing your state taxes for free Wages. Filing your state taxes for free   Figure federal income tax withholding on both cash and noncash wages you pay. Filing your state taxes for free Measure wages you pay in any form other than cash by the fair market value of the noncash item. Filing your state taxes for free   Do not count as wages any of the following items. Filing your state taxes for free Meals provided to your employee at your home for your convenience. Filing your state taxes for free Lodging provided to your employee at your home for your convenience and as a condition of employment. Filing your state taxes for free Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Filing your state taxes for free A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Filing your state taxes for free See Publication 15-B for special requirements for this exclusion. Filing your state taxes for free Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Filing your state taxes for free   See Publication 15 (Circular E) for more information on cash and noncash wages. Filing your state taxes for free Paying tax without withholding. Filing your state taxes for free   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Filing your state taxes for free It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Filing your state taxes for free What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Filing your state taxes for free This credit reduces their tax or allows them to receive a payment from the IRS. Filing your state taxes for free You also may have to give your employee a notice about the EIC. Filing your state taxes for free Notice about the EIC. Filing your state taxes for free   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Filing your state taxes for free If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Filing your state taxes for free   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Filing your state taxes for free A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Filing your state taxes for free Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Filing your state taxes for free Your own written statement with the same wording as in Notice 797. Filing your state taxes for free If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Filing your state taxes for free If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Filing your state taxes for free If Form W-2 is not required, you must notify the employee by February 7, 2015. Filing your state taxes for free   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Filing your state taxes for free Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Filing your state taxes for free How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Filing your state taxes for free Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Filing your state taxes for free Add these household employment taxes to your income tax. Filing your state taxes for free Pay the amount due by April 15, 2015. Filing your state taxes for free For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Filing your state taxes for free You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Filing your state taxes for free You can pay the additional tax in any of the following ways. Filing your state taxes for free Ask your employer to withhold more federal income tax from your wages in 2014. Filing your state taxes for free Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Filing your state taxes for free Make estimated tax payments for 2014 to the IRS. Filing your state taxes for free Increase your payments if you already make estimated tax payments. Filing your state taxes for free You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Filing your state taxes for free (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Filing your state taxes for free ) However, you will not be subject to the penalty if both of the following situations apply to you. Filing your state taxes for free You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Filing your state taxes for free Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Filing your state taxes for free Asking for more federal income tax withholding. Filing your state taxes for free   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Filing your state taxes for free Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Filing your state taxes for free   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Filing your state taxes for free Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Filing your state taxes for free   See Publication 505 to make sure you will have the right amount withheld. Filing your state taxes for free It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Filing your state taxes for free Paying estimated tax. Filing your state taxes for free   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Filing your state taxes for free You can use its payment vouchers to make your payments by check or money order. Filing your state taxes for free You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Filing your state taxes for free For details, see the form instructions and visit IRS. Filing your state taxes for free gov. Filing your state taxes for free    You can pay all the employment taxes at once or you can pay them in installments. Filing your state taxes for free If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Filing your state taxes for free Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Filing your state taxes for free Payment option for business employers. Filing your state taxes for free   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Filing your state taxes for free You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Filing your state taxes for free For information on depositing employment taxes, see Publication 15 (Circular E). Filing your state taxes for free   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filing your state taxes for free See Business employment tax returns, later. Filing your state taxes for free    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Filing your state taxes for free You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Filing your state taxes for free More information. Filing your state taxes for free   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Filing your state taxes for free What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Filing your state taxes for free Social security and Medicare wages. Filing your state taxes for free FUTA wages. Filing your state taxes for free Wages from which you withhold federal income tax. Filing your state taxes for free For information on ordering employment tax forms, see How To Get Tax Help, later. Filing your state taxes for free Employer identification number (EIN). Filing your state taxes for free   You must include your employer identification number (EIN) on the forms you file for your household employee. Filing your state taxes for free An EIN is a nine-digit number issued by the IRS. Filing your state taxes for free It is not the same as a social security number. Filing your state taxes for free    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Filing your state taxes for free If you already have an EIN, use that number. Filing your state taxes for free   If you do not have an EIN, you may apply for one online. Filing your state taxes for free Go to IRS. Filing your state taxes for free gov and click on the Apply for an EIN Online link under Tools. Filing your state taxes for free You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Filing your state taxes for free Form W-2. Filing your state taxes for free   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Filing your state taxes for free Social security and Medicare wages of $1,900 or more. Filing your state taxes for free Wages from which you withhold federal income tax. Filing your state taxes for free You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Filing your state taxes for free You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Filing your state taxes for free Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Filing your state taxes for free Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Filing your state taxes for free socialsecurity. Filing your state taxes for free gov/employer for guidelines on filing electronically. Filing your state taxes for free Employee who leaves during the year. Filing your state taxes for free   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Filing your state taxes for free You do not need to wait until 2015. Filing your state taxes for free If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Filing your state taxes for free Schedule H. Filing your state taxes for free   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Filing your state taxes for free Social security and Medicare wages of $1,900 or more. Filing your state taxes for free FUTA wages. Filing your state taxes for free Wages from which you withhold federal income tax. Filing your state taxes for free File Schedule H with your 2014 federal income tax return by April 15, 2015. Filing your state taxes for free If you get an extension to file your return, the extension also will apply to your Schedule H. Filing your state taxes for free Filing options when no return is required. Filing your state taxes for free   If you are not required to file a 2014 tax return, you have the following two options. Filing your state taxes for free You can file Schedule H by itself. Filing your state taxes for free See the Schedule H instructions for details. Filing your state taxes for free If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Filing your state taxes for free See Business employment tax returns, next. Filing your state taxes for free   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Filing your state taxes for free Business employment tax returns. Filing your state taxes for free   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Filing your state taxes for free (See Payment option for business employers, earlier. Filing your state taxes for free ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Filing your state taxes for free Include the FUTA tax for the employee on your Form 940. Filing your state taxes for free   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Filing your state taxes for free   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Filing your state taxes for free For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Filing your state taxes for free Both of these publications also provide information about filing Form 940. Filing your state taxes for free What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Filing your state taxes for free You must also keep records to support the information you enter on the forms you file. Filing your state taxes for free If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Filing your state taxes for free Wage and tax records. Filing your state taxes for free   On each payday, you should record the date and amounts of all the following items. Filing your state taxes for free Your employee's cash and noncash wages. Filing your state taxes for free Any employee social security tax you withhold or agree to pay for your employee. Filing your state taxes for free Any employee Medicare tax you withhold or agree to pay for your employee. Filing your state taxes for free Any federal income tax you withhold. Filing your state taxes for free Any state employment taxes you withhold. Filing your state taxes for free Employee's social security number. Filing your state taxes for free   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Filing your state taxes for free Social security and Medicare wages of $1,900 or more. Filing your state taxes for free Wages from which you withhold federal income tax. Filing your state taxes for free You must ask for your employee's social security number no later than the first day on which you pay the wages. Filing your state taxes for free You may wish to ask for it when you hire your employee. Filing your state taxes for free You should ask your employee to show you his or her social security card. Filing your state taxes for free The employee may show the card if it is available. Filing your state taxes for free You may, but are not required to, photocopy the card if the employee provides it. Filing your state taxes for free   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Filing your state taxes for free An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Filing your state taxes for free    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Filing your state taxes for free    You also can download Form SS-5 from the Social Security Administration website at  www. Filing your state taxes for free socialsecurity. Filing your state taxes for free gov/online/ss-5. Filing your state taxes for free pdf. Filing your state taxes for free How long to keep records. Filing your state taxes for free   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Filing your state taxes for free Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Filing your state taxes for free To qualify, you must pay these expenses so you can work or look for work. Filing your state taxes for free If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Filing your state taxes for free For information about the credit, see Publication 503, Child and Dependent Care Expenses. Filing your state taxes for free How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Filing your state taxes for free Schedule H attached to another form. Filing your state taxes for free    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Filing your state taxes for free S. Filing your state taxes for free Individual Income Tax Return, and attach a corrected Schedule H. Filing your state taxes for free If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Filing your state taxes for free If you discover an error on a Schedule H that you previously filed with Form 1041, U. Filing your state taxes for free S. Filing your state taxes for free Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Filing your state taxes for free You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing your state taxes for free Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Filing your state taxes for free In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Filing your state taxes for free Schedule H filed by itself. Filing your state taxes for free   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Filing your state taxes for free You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing your state taxes for free Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Filing your state taxes for free In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Filing your state taxes for free If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Filing your state taxes for free (See Overpayment of tax, later. Filing your state taxes for free ) When to file. Filing your state taxes for free   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Filing your state taxes for free If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Filing your state taxes for free If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Filing your state taxes for free Underpayment of tax. Filing your state taxes for free   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Filing your state taxes for free Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Filing your state taxes for free However, underreported FUTA taxes will be subject to interest. Filing your state taxes for free Overpayment of tax. Filing your state taxes for free    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Filing your state taxes for free However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Filing your state taxes for free Adjust the overpayment. Filing your state taxes for free   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Filing your state taxes for free If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Filing your state taxes for free If you adjust your return, you will not receive interest on your overpayment. Filing your state taxes for free If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Filing your state taxes for free You may not adjust your return to correct overpayments of FUTA tax. Filing your state taxes for free Claim for refund process. Filing your state taxes for free   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Filing your state taxes for free If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Filing your state taxes for free You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Filing your state taxes for free Required repayment or consent. Filing your state taxes for free   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Filing your state taxes for free You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Filing your state taxes for free You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Filing your state taxes for free Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Filing your state taxes for free Filing required Forms W-2 or Forms W-2c. Filing your state taxes for free   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Filing your state taxes for free Additional Medicare Tax. Filing your state taxes for free   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Filing your state taxes for free An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Filing your state taxes for free For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Filing your state taxes for free   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Filing your state taxes for free Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Filing your state taxes for free Additional information. Filing your state taxes for free   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Filing your state taxes for free Also, visit IRS. Filing your state taxes for free gov. Filing your state taxes for free How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing your state taxes for free Free help with your tax return. Filing your state taxes for free   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing your state taxes for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing your state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing your state taxes for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing your state taxes for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing your state taxes for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing your state taxes for free gov, download the IRS2Go app, or call 1-800-906-9887. Filing your state taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing your state taxes for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing your state taxes for free aarp. Filing your state taxes for free org/money/taxaide or call 1-888-227-7669. Filing your state taxes for free For more information on these programs, go to IRS. Filing your state taxes for free gov and enter “VITA” in the search box. Filing your state taxes for free Internet. Filing your state taxes for free    IRS. Filing your state taxes for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing your state taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. Filing your state taxes for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing your state taxes for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing your state taxes for free gov or download the IRS2Go app and select the Refund Status option. Filing your state taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing your state taxes for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing your state taxes for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing your state taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing your state taxes for free Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing your state taxes for free No need to wait on the phone or stand in line. Filing your state taxes for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing your state taxes for free When you reach the response screen, you can print the entire interview and the final response for your records. Filing your state taxes for free New subject areas are added on a regular basis. Filing your state taxes for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing your state taxes for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing your state taxes for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing your state taxes for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing your state taxes for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing your state taxes for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing your state taxes for free You can also ask the IRS to mail a return or an account transcript to you. Filing your state taxes for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing your state taxes for free gov or by calling 1-800-908-9946. Filing your state taxes for free Tax return and tax account transcripts are generally available for the current year and the past three years. Filing your state taxes for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing your state taxes for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing your state taxes for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing your state taxes for free Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing your state taxes for free gov and enter Where's My Amended Return? in the search box. Filing your state taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing your state taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. Filing your state taxes for free Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing your state taxes for free gov. Filing your state taxes for free Select the Payment tab on the front page of IRS. Filing your state taxes for free gov for more information. Filing your state taxes for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing your state taxes for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing your state taxes for free gov. Filing your state taxes for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing your state taxes for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing your state taxes for free gov. Filing your state taxes for free Request an Electronic Filing PIN by going to IRS. Filing your state taxes for free gov and entering Electronic Filing PIN in the search box. Filing your state taxes for free Download forms, instructions and publications, including accessible versions for people with disabilities. Filing your state taxes for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing your state taxes for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing your state taxes for free An employee can answer questions about your tax account or help you set up a payment plan. Filing your state taxes for free Before you visit, check the Office Locator on IRS. Filing your state taxes for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing your state taxes for free If you have a special need, such as a disability, you can request an appointment. Filing your state taxes for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing your state taxes for free Apply for an Employer Identification Number (EIN). Filing your state taxes for free Go to IRS. Filing your state taxes for free gov and enter Apply for an EIN in the search box. Filing your state taxes for free Read the Internal Revenue Code, regulations, or other official guidance. Filing your state taxes for free Read Internal Revenue Bulletins. Filing your state taxes for free Sign up to receive local and national tax news and more by email. Filing your state taxes for free Just click on “subscriptions” above the search box on IRS. Filing your state taxes for free gov and choose from a variety of options. Filing your state taxes for free Phone. Filing your state taxes for free    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing your state taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. Filing your state taxes for free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing your state taxes for free gov, or download the IRS2Go app. Filing your state taxes for free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing your state taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing your state taxes for free Most VITA and TCE sites offer free electronic filing. Filing your state taxes for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing your state taxes for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing your state taxes for free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing your state taxes for free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing your state taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing your state taxes for free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing your state taxes for free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing your state taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing your state taxes for free Note, the above information is for our automated hotline. Filing your state taxes for free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing your state taxes for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing your state taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing your state taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. Filing your state taxes for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing your state taxes for free You should receive your order within 10 business days. Filing your state taxes for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing your state taxes for free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing your state taxes for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing your state taxes for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing your state taxes for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing your state taxes for free Walk-in. Filing your state taxes for free   You can find a selection of forms, publications and services — in-person. Filing your state taxes for free Products. Filing your state taxes for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing your state taxes for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing your state taxes for free Services. Filing your state taxes for free You can walk in to your local TAC for face-to-face tax help. Filing your state taxes for free An employee can answer questions about your tax account or help you set up a payment plan. Filing your state taxes for free Before visiting, use the Office Locator tool on IRS. Filing your state taxes for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing your state taxes for free Mail. Filing your state taxes for free   You can send your order for forms, instructions, and publications to the address below. Filing your state taxes for free You should receive a response within 10 business days after your request is received. Filing your state taxes for free Internal Revenue Service 1201 N. Filing your state taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing your state taxes for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing your state taxes for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing your state taxes for free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing your state taxes for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing your state taxes for free You face (or your business is facing) an immediate threat of adverse action. Filing your state taxes for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing your state taxes for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing your state taxes for free Here's why we can help: TAS is an independent organization within the IRS. Filing your state taxes for free Our advocates know how to work with the IRS. Filing your state taxes for free Our services are free and tailored to meet your needs. Filing your state taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. Filing your state taxes for free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing your state taxes for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing your state taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing your state taxes for free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing your state taxes for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing your state taxes for free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing your state taxes for free Sample W-2 Form This image is too large to be displayed in the current screen. Filing your state taxes for free Please click the link to view the image. Filing your state taxes for free Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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Do I Need To Claim My Gambling Winnings and Can I Deduct My Gambling Losses?

Information You Will Need:

  • Your and your spouse's filing status
  • Amount of your gambling winnings and losses
  • Any information provided to you on a Form W-2G

Estimated Completion Time: 10 minutes. However: 5 minutes of inactivity will end the interview and you will be forced to start over.

Begin

Page Last Reviewed or Updated: 14-Feb-2014

The Filing Your State Taxes For Free

Filing your state taxes for free 7. Filing your state taxes for free   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Filing your state taxes for free Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Filing your state taxes for free Useful Items - You may want to see: Forms (and Instructions) 1040 U. Filing your state taxes for free S. Filing your state taxes for free Individual Income Tax Return 1040A U. Filing your state taxes for free S. Filing your state taxes for free Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Filing your state taxes for free S. Filing your state taxes for free Nonresident Alien Income Tax Return 1040NR-EZ U. Filing your state taxes for free S. Filing your state taxes for free Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Filing your state taxes for free What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Filing your state taxes for free Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Filing your state taxes for free The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Filing your state taxes for free Under U. Filing your state taxes for free S. Filing your state taxes for free immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Filing your state taxes for free Extensions of time to file. Filing your state taxes for free   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Filing your state taxes for free You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Filing your state taxes for free Use Form 4868 to get the extension to October 15. Filing your state taxes for free In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Filing your state taxes for free To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Filing your state taxes for free Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Filing your state taxes for free   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Filing your state taxes for free S. Filing your state taxes for free citizens and resident aliens abroad who expect to qualify for special tax treatment). Filing your state taxes for free    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Filing your state taxes for free You may be able to file your return electronically. Filing your state taxes for free See IRS e-file in your form instructions. Filing your state taxes for free Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Filing your state taxes for free If you are any of the following, you must file a return. Filing your state taxes for free A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Filing your state taxes for free (But see Exceptions , later. Filing your state taxes for free ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Filing your state taxes for free S. Filing your state taxes for free sources, or Your income is exempt from income tax. Filing your state taxes for free A nonresident alien individual not engaged in a trade or business in the United States with U. Filing your state taxes for free S. Filing your state taxes for free income on which the tax liability was not satisfied by the withholding of tax at the source. Filing your state taxes for free A representative or agent responsible for filing the return of an individual described in (1) or (2). Filing your state taxes for free A fiduciary for a nonresident alien estate or trust. Filing your state taxes for free You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Filing your state taxes for free For example, if you have no U. Filing your state taxes for free S. Filing your state taxes for free business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Filing your state taxes for free For information on what is timely, see When to file for deductions and credits under When To File, later. Filing your state taxes for free Exceptions. Filing your state taxes for free   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Filing your state taxes for free Your only U. Filing your state taxes for free S. Filing your state taxes for free trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Filing your state taxes for free You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Filing your state taxes for free Even if you have left the United States and filed a Form 1040-C, U. Filing your state taxes for free S. Filing your state taxes for free Departing Alien Income Tax Return, on departure, you still must file an annual U. Filing your state taxes for free S. Filing your state taxes for free income tax return. Filing your state taxes for free If you are married and both you and your spouse are required to file, you must each file a separate return. Filing your state taxes for free Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Filing your state taxes for free You do not claim any dependents. Filing your state taxes for free You cannot be claimed as a dependent on someone else's U. Filing your state taxes for free S. Filing your state taxes for free tax return. Filing your state taxes for free If you were married, you do not claim an exemption for your spouse. Filing your state taxes for free Your taxable income is less than $100,000. Filing your state taxes for free The only itemized deduction you can claim is for state and local income taxes. Filing your state taxes for free Note. Filing your state taxes for free Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Filing your state taxes for free See chapter 5. Filing your state taxes for free Your only U. Filing your state taxes for free S. Filing your state taxes for free source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Filing your state taxes for free (If you had taxable interest or dividend income, you cannot use this form. Filing your state taxes for free ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Filing your state taxes for free You are not claiming any tax credits. Filing your state taxes for free This is not an “expatriation return. Filing your state taxes for free ” See Expatriation Tax in chapter 4. Filing your state taxes for free The only taxes you owe are: The income tax from the Tax Table. Filing your state taxes for free The social security and Medicare tax from Form 4137 or Form 8919. Filing your state taxes for free You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Filing your state taxes for free You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Filing your state taxes for free If you do not meet all of the above conditions, you must file Form 1040NR. Filing your state taxes for free When To File If you are an employee and you receive wages subject to U. Filing your state taxes for free S. Filing your state taxes for free income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Filing your state taxes for free For the 2013 calendar year, file your return by April 15, 2014. Filing your state taxes for free If you are not an employee who receives wages subject to U. Filing your state taxes for free S. Filing your state taxes for free income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Filing your state taxes for free For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Filing your state taxes for free ) Extensions of time to file. Filing your state taxes for free   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Filing your state taxes for free For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Filing your state taxes for free You must file the extension by the regular due date of your return. Filing your state taxes for free   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Filing your state taxes for free To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Filing your state taxes for free Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Filing your state taxes for free When to file for deductions and credits. Filing your state taxes for free   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Filing your state taxes for free For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Filing your state taxes for free However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Filing your state taxes for free The allowance of the following credits is not affected by this time requirement. Filing your state taxes for free Credit for withheld taxes. Filing your state taxes for free Credit for excise tax on certain uses of gasoline and special fuels. Filing your state taxes for free Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Filing your state taxes for free Protective return. Filing your state taxes for free   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Filing your state taxes for free S. Filing your state taxes for free trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Filing your state taxes for free By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Filing your state taxes for free You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Filing your state taxes for free   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Filing your state taxes for free To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Filing your state taxes for free   You can follow the same procedure if you believe you have no U. Filing your state taxes for free S. Filing your state taxes for free tax liability because of a U. Filing your state taxes for free S. Filing your state taxes for free tax treaty. Filing your state taxes for free Be sure to also complete item L on page 5 of Form 1040NR. Filing your state taxes for free Waiver of filing deadline. Filing your state taxes for free   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Filing your state taxes for free S. Filing your state taxes for free income tax return (including a protective return) and you cooperate with the IRS in determining your U. Filing your state taxes for free S. Filing your state taxes for free income tax liability for the tax year for which you did not file a return. Filing your state taxes for free Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Filing your state taxes for free  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Filing your state taxes for free O. Filing your state taxes for free Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Filing your state taxes for free S. Filing your state taxes for free Virgin Islands. Filing your state taxes for free    If you are a bona fide resident of the U. Filing your state taxes for free S. Filing your state taxes for free Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Filing your state taxes for free S. Filing your state taxes for free Virgin Islands and file your income tax returns at the following address. Filing your state taxes for free Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Filing your state taxes for free Thomas, VI 00802   Report all income from U. Filing your state taxes for free S. Filing your state taxes for free sources, as well as income from other sources, on your return. Filing your state taxes for free For information on filing U. Filing your state taxes for free S. Filing your state taxes for free Virgin Islands returns, contact the U. Filing your state taxes for free S. Filing your state taxes for free Virgin Islands Bureau of Internal Revenue. Filing your state taxes for free   Chapter 8 discusses withholding from U. Filing your state taxes for free S. Filing your state taxes for free wages of U. Filing your state taxes for free S. Filing your state taxes for free Virgin Islanders. Filing your state taxes for free Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Filing your state taxes for free   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Filing your state taxes for free Report all income, including income from U. Filing your state taxes for free S. Filing your state taxes for free sources, on your return. Filing your state taxes for free It is not necessary to file a separate U. Filing your state taxes for free S. Filing your state taxes for free income tax return. Filing your state taxes for free    Bona fide residents of Guam should file their Guam returns at the following address. Filing your state taxes for free   Department of Revenue and Taxation Government of Guam P. Filing your state taxes for free O. Filing your state taxes for free Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Filing your state taxes for free   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Filing your state taxes for free O. Filing your state taxes for free Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Filing your state taxes for free 570, Tax Guide for Individuals With Income From U. Filing your state taxes for free S. Filing your state taxes for free Possessions, for information on where to file your return. Filing your state taxes for free Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Filing your state taxes for free S. Filing your state taxes for free Individual Income Tax Return. Filing your state taxes for free Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Filing your state taxes for free If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Filing your state taxes for free ) to Form 1040X. Filing your state taxes for free Print “Amended” across the top. Filing your state taxes for free Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Filing your state taxes for free A return filed before the final due date is considered to have been filed on the due date. Filing your state taxes for free Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Filing your state taxes for free FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Filing your state taxes for free The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Filing your state taxes for free The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Filing your state taxes for free However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Filing your state taxes for free A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Filing your state taxes for free Filing requirements. Filing your state taxes for free   FinCEN Form 105 filing requirements follow. Filing your state taxes for free Recipients. Filing your state taxes for free   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Filing your state taxes for free Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Filing your state taxes for free   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Filing your state taxes for free Travelers. Filing your state taxes for free   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Filing your state taxes for free Penalties. Filing your state taxes for free   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Filing your state taxes for free Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Filing your state taxes for free More information. Filing your state taxes for free   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Filing your state taxes for free Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Filing your state taxes for free A resident alien of the United States for any part of the tax year. Filing your state taxes for free A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Filing your state taxes for free S. Filing your state taxes for free income tax treaty. Filing your state taxes for free See Effect of Tax Treaties in chapter 1. Filing your state taxes for free A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Filing your state taxes for free See chapter 1 for information about this election. Filing your state taxes for free A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Filing your state taxes for free See Publication 570, Tax Guide for Individuals With Income From U. Filing your state taxes for free S. Filing your state taxes for free Possessions, for a definition of bona fide resident. Filing your state taxes for free You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Filing your state taxes for free The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Filing your state taxes for free Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Filing your state taxes for free S. Filing your state taxes for free person. Filing your state taxes for free You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Filing your state taxes for free More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Filing your state taxes for free Penalties The law provides penalties for failure to file returns or pay taxes as required. Filing your state taxes for free Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Filing your state taxes for free You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Filing your state taxes for free If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Filing your state taxes for free Filing late. Filing your state taxes for free   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Filing your state taxes for free The penalty is based on the tax not paid by the due date (without regard to extensions). Filing your state taxes for free The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Filing your state taxes for free Fraud. Filing your state taxes for free   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Filing your state taxes for free Return over 60 days late. Filing your state taxes for free   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Filing your state taxes for free Exception. Filing your state taxes for free   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Filing your state taxes for free Paying tax late. Filing your state taxes for free   You will have to pay a failure-to-pay penalty of ½ of 1% (. Filing your state taxes for free 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Filing your state taxes for free This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Filing your state taxes for free   The monthly rate of the failure-to-pay penalty is half the usual rate (. Filing your state taxes for free 25% instead of . Filing your state taxes for free 50%) if an installment agreement is in effect for that month. Filing your state taxes for free You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Filing your state taxes for free   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Filing your state taxes for free If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Filing your state taxes for free   This penalty cannot be more than 25% of your unpaid tax. Filing your state taxes for free You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Filing your state taxes for free Combined penalties. Filing your state taxes for free   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Filing your state taxes for free However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Filing your state taxes for free Accuracy-related penalty. Filing your state taxes for free   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Filing your state taxes for free The penalty is equal to 20% of the underpayment. Filing your state taxes for free The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Filing your state taxes for free The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Filing your state taxes for free Negligence or disregard. Filing your state taxes for free   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Filing your state taxes for free Negligence also includes failure to keep adequate books and records. Filing your state taxes for free You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Filing your state taxes for free   The term “disregard” includes any careless, reckless, or intentional disregard. Filing your state taxes for free Adequate disclosure. Filing your state taxes for free   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Filing your state taxes for free See Disclosure statement , later. Filing your state taxes for free   This exception will not apply to an item that is attributable to a tax shelter. Filing your state taxes for free In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Filing your state taxes for free Substantial understatement of income tax. Filing your state taxes for free   You understate your tax if the tax shown on your return is less than the correct tax. Filing your state taxes for free The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Filing your state taxes for free However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Filing your state taxes for free   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Filing your state taxes for free However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Filing your state taxes for free Substantial authority. Filing your state taxes for free   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Filing your state taxes for free Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Filing your state taxes for free Disclosure statement. Filing your state taxes for free   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Filing your state taxes for free You must also have a reasonable basis for treating the item the way you did. Filing your state taxes for free   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Filing your state taxes for free   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Filing your state taxes for free Transaction lacking economic substance. Filing your state taxes for free   For more information on economic substance, see section 7701(o). Filing your state taxes for free Foreign financial asset. Filing your state taxes for free   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Filing your state taxes for free Reasonable cause. Filing your state taxes for free   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Filing your state taxes for free You must also show that you acted in good faith. Filing your state taxes for free This does not apply to a transaction that lacks economic substance. Filing your state taxes for free Filing erroneous claim for refund or credit. Filing your state taxes for free   You may have to pay a penalty if you file an erroneous claim for refund or credit. Filing your state taxes for free The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Filing your state taxes for free However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Filing your state taxes for free The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Filing your state taxes for free Frivolous tax submission. Filing your state taxes for free   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Filing your state taxes for free A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Filing your state taxes for free For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Filing your state taxes for free irs. Filing your state taxes for free gov/irb/2010-17_irb/ar13. Filing your state taxes for free html. Filing your state taxes for free   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Filing your state taxes for free This includes altering or striking out the preprinted language above the space provided for your signature. Filing your state taxes for free   This penalty is added to any other penalty provided by law. Filing your state taxes for free Fraud. Filing your state taxes for free   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Filing your state taxes for free Failure to supply taxpayer identification number. Filing your state taxes for free   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Filing your state taxes for free You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Filing your state taxes for free   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Filing your state taxes for free The number must be shown on the Form 1099-INT or other statement the bank sends you. Filing your state taxes for free If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Filing your state taxes for free (You also may be subject to “backup” withholding of income tax. Filing your state taxes for free )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Filing your state taxes for free Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Filing your state taxes for free Prev  Up  Next   Home   More Online Publications