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Free Tax Filing For Federal And State

Free tax filing for federal and state 5. Free tax filing for federal and state   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Free tax filing for federal and state Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Free tax filing for federal and state   If you are a U. Free tax filing for federal and state S. Free tax filing for federal and state citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Free tax filing for federal and state S. Free tax filing for federal and state law. Free tax filing for federal and state This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Free tax filing for federal and state This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Free tax filing for federal and state If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Free tax filing for federal and state For details, see Publication 54, Tax Guide for U. Free tax filing for federal and state S. Free tax filing for federal and state Citizens and Resident Aliens Abroad. Free tax filing for federal and state Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Free tax filing for federal and state The following topics are included. Free tax filing for federal and state Bonuses and awards. Free tax filing for federal and state Special rules for certain employees. Free tax filing for federal and state Sickness and injury benefits. Free tax filing for federal and state The chapter explains what income is included in the employee's gross income and what is not included. Free tax filing for federal and state Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Free tax filing for federal and state Form W-2. Free tax filing for federal and state    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Free tax filing for federal and state Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Free tax filing for federal and state   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Free tax filing for federal and state These wages must be included on line 7 of Form 1040. Free tax filing for federal and state See Form 8919 for more information. Free tax filing for federal and state Childcare providers. Free tax filing for federal and state    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Free tax filing for federal and state If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Free tax filing for federal and state You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Free tax filing for federal and state Babysitting. Free tax filing for federal and state   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Free tax filing for federal and state Miscellaneous Compensation This section discusses different types of employee compensation. Free tax filing for federal and state Advance commissions and other earnings. Free tax filing for federal and state   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Free tax filing for federal and state    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Free tax filing for federal and state If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Free tax filing for federal and state See Repayments in chapter 12. Free tax filing for federal and state Allowances and reimbursements. Free tax filing for federal and state    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Free tax filing for federal and state If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Free tax filing for federal and state Back pay awards. Free tax filing for federal and state    Include in income amounts you are awarded in a settlement or judgment for back pay. Free tax filing for federal and state These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Free tax filing for federal and state They should be reported to you by your employer on Form W-2. Free tax filing for federal and state Bonuses and awards. Free tax filing for federal and state   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Free tax filing for federal and state These include prizes such as vacation trips for meeting sales goals. Free tax filing for federal and state If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Free tax filing for federal and state However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Free tax filing for federal and state Employee achievement award. Free tax filing for federal and state   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Free tax filing for federal and state However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Free tax filing for federal and state Your employer can tell you whether your award is a qualified plan award. Free tax filing for federal and state Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Free tax filing for federal and state   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Free tax filing for federal and state A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Free tax filing for federal and state Example. Free tax filing for federal and state Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Free tax filing for federal and state Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Free tax filing for federal and state However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Free tax filing for federal and state Differential wage payments. Free tax filing for federal and state   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Free tax filing for federal and state These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Free tax filing for federal and state The payments are reported as wages on Form W-2. Free tax filing for federal and state Government cost-of-living allowances. Free tax filing for federal and state   Most payments received by U. Free tax filing for federal and state S. Free tax filing for federal and state Government civilian employees for working abroad are taxable. Free tax filing for federal and state However, certain cost-of-living allowances are tax free. Free tax filing for federal and state Publication 516, U. Free tax filing for federal and state S. Free tax filing for federal and state Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free tax filing for federal and state Nonqualified deferred compensation plans. Free tax filing for federal and state   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Free tax filing for federal and state This amount is shown on Form W-2, box 12, using code Y. Free tax filing for federal and state This amount is not included in your income. Free tax filing for federal and state   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Free tax filing for federal and state This amount is included in your wages shown on Form W-2, box 1. Free tax filing for federal and state It is also shown on Form W-2, box 12, using code Z. Free tax filing for federal and state Note received for services. Free tax filing for federal and state    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Free tax filing for federal and state When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Free tax filing for federal and state Do not include that part again in your income. Free tax filing for federal and state Include the rest of the payment in your income in the year of payment. Free tax filing for federal and state   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Free tax filing for federal and state Severance pay. Free tax filing for federal and state   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Free tax filing for federal and state Accrued leave payment. Free tax filing for federal and state    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Free tax filing for federal and state   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Free tax filing for federal and state You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Free tax filing for federal and state Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Free tax filing for federal and state Outplacement services. Free tax filing for federal and state   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Free tax filing for federal and state    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Free tax filing for federal and state Sick pay. Free tax filing for federal and state   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Free tax filing for federal and state In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Free tax filing for federal and state A state sickness or disability fund. Free tax filing for federal and state An association of employers or employees. Free tax filing for federal and state An insurance company, if your employer paid for the plan. Free tax filing for federal and state However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Free tax filing for federal and state For more information, see Publication 525. Free tax filing for federal and state Social security and Medicare taxes paid by employer. Free tax filing for federal and state   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Free tax filing for federal and state The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Free tax filing for federal and state However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Free tax filing for federal and state Stock appreciation rights. Free tax filing for federal and state   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Free tax filing for federal and state When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Free tax filing for federal and state You include the cash payment in your income in the year you use the right. Free tax filing for federal and state Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Free tax filing for federal and state Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Free tax filing for federal and state Accounting period. Free tax filing for federal and state   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Free tax filing for federal and state Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Free tax filing for federal and state The general rule: benefits are reported for a full calendar year (January 1–December 31). Free tax filing for federal and state The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Free tax filing for federal and state For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Free tax filing for federal and state  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Free tax filing for federal and state   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Free tax filing for federal and state Form W-2. Free tax filing for federal and state   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Free tax filing for federal and state Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Free tax filing for federal and state However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Free tax filing for federal and state Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Free tax filing for federal and state Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Free tax filing for federal and state For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Free tax filing for federal and state Long-term care coverage. Free tax filing for federal and state    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Free tax filing for federal and state However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Free tax filing for federal and state This amount will be reported as wages in box 1 of your Form W-2. Free tax filing for federal and state   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Free tax filing for federal and state Archer MSA contributions. Free tax filing for federal and state    Contributions by your employer to your Archer MSA generally are not included in your income. Free tax filing for federal and state Their total will be reported in box 12 of Form W-2 with code R. Free tax filing for federal and state You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Free tax filing for federal and state File the form with your return. Free tax filing for federal and state Health flexible spending arrangement (health FSA). Free tax filing for federal and state   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Free tax filing for federal and state Note. Free tax filing for federal and state Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Free tax filing for federal and state The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Free tax filing for federal and state For more information, see Notice 2012-40, 2012-26 I. Free tax filing for federal and state R. Free tax filing for federal and state B. Free tax filing for federal and state 1046, available at www. Free tax filing for federal and state irs. Free tax filing for federal and state gov/irb/2012-26 IRB/ar09. Free tax filing for federal and state html. Free tax filing for federal and state Health reimbursement arrangement (HRA). Free tax filing for federal and state   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Free tax filing for federal and state Health savings accounts (HSA). Free tax filing for federal and state   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Free tax filing for federal and state Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Free tax filing for federal and state Contributions made by your employer are not included in your income. Free tax filing for federal and state Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Free tax filing for federal and state Distributions not used for qualified medical expenses are included in your income. Free tax filing for federal and state See Publication 969 for the requirements of an HSA. Free tax filing for federal and state   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Free tax filing for federal and state The contributions are treated as a distribution of money and are not included in the partner's gross income. Free tax filing for federal and state Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Free tax filing for federal and state In both situations, the partner can deduct the contribution made to the partner's HSA. Free tax filing for federal and state   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Free tax filing for federal and state The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Free tax filing for federal and state Qualified HSA funding distribution. Free tax filing for federal and state   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Free tax filing for federal and state See Publication 590 for the requirements for these qualified HSA funding distributions. Free tax filing for federal and state Failure to maintain eligibility. Free tax filing for federal and state   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Free tax filing for federal and state If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Free tax filing for federal and state This income is also subject to an additional 10% tax. Free tax filing for federal and state Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Free tax filing for federal and state See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Free tax filing for federal and state Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Free tax filing for federal and state They also are included as social security and Medicare wages in boxes 3 and 5. Free tax filing for federal and state However, they are not included as wages in box 1. Free tax filing for federal and state To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Free tax filing for federal and state File the form with your return. Free tax filing for federal and state De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Free tax filing for federal and state In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Free tax filing for federal and state Holiday gifts. Free tax filing for federal and state   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Free tax filing for federal and state However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Free tax filing for federal and state Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Free tax filing for federal and state For more information, see Publication 970, Tax Benefits for Education. Free tax filing for federal and state Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Free tax filing for federal and state However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Free tax filing for federal and state For exceptions, see Entire cost excluded , and Entire cost taxed , later. Free tax filing for federal and state If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Free tax filing for federal and state Also, it is shown separately in box 12 with code C. Free tax filing for federal and state Group-term life insurance. Free tax filing for federal and state   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Free tax filing for federal and state Permanent benefits. Free tax filing for federal and state   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Free tax filing for federal and state Your employer should be able to tell you the amount to include in your income. Free tax filing for federal and state Accidental death benefits. Free tax filing for federal and state   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Free tax filing for federal and state Former employer. Free tax filing for federal and state   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Free tax filing for federal and state Also, it is shown separately in box 12 with code C. Free tax filing for federal and state Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Free tax filing for federal and state You must pay these taxes with your income tax return. Free tax filing for federal and state Include them on line 60, Form 1040, and follow the instructions for line 60. Free tax filing for federal and state For more information, see the Instructions for Form 1040. Free tax filing for federal and state Two or more employers. Free tax filing for federal and state   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Free tax filing for federal and state If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Free tax filing for federal and state You must figure how much to include in your income. Free tax filing for federal and state Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Free tax filing for federal and state Figuring the taxable cost. Free tax filing for federal and state   Use the following worksheet to figure the amount to include in your income. Free tax filing for federal and state     Worksheet 5-1. Free tax filing for federal and state Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Free tax filing for federal and state Enter the total amount of your insurance coverage from your employer(s) 1. Free tax filing for federal and state   2. Free tax filing for federal and state Limit on exclusion for employer-provided group-term life insurance coverage 2. Free tax filing for federal and state 50,000 3. Free tax filing for federal and state Subtract line 2 from line 1 3. Free tax filing for federal and state   4. Free tax filing for federal and state Divide line 3 by $1,000. Free tax filing for federal and state Figure to the nearest tenth 4. Free tax filing for federal and state   5. Free tax filing for federal and state Go to Table 5-1. Free tax filing for federal and state Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Free tax filing for federal and state   6. Free tax filing for federal and state Multiply line 4 by line 5 6. Free tax filing for federal and state   7. Free tax filing for federal and state Enter the number of full months of coverage at this cost. Free tax filing for federal and state 7. Free tax filing for federal and state   8. Free tax filing for federal and state Multiply line 6 by line 7 8. Free tax filing for federal and state   9. Free tax filing for federal and state Enter the premiums you paid per month 9. Free tax filing for federal and state       10. Free tax filing for federal and state Enter the number of months you paid the premiums 10. Free tax filing for federal and state       11. Free tax filing for federal and state Multiply line 9 by line 10. Free tax filing for federal and state 11. Free tax filing for federal and state   12. Free tax filing for federal and state Subtract line 11 from line 8. Free tax filing for federal and state Include this amount in your income as wages 12. Free tax filing for federal and state      Table 5-1. Free tax filing for federal and state Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Free tax filing for federal and state 05 25 through 29 . Free tax filing for federal and state 06 30 through 34 . Free tax filing for federal and state 08 35 through 39 . Free tax filing for federal and state 09 40 through 44 . Free tax filing for federal and state 10 45 through 49 . Free tax filing for federal and state 15 50 through 54 . Free tax filing for federal and state 23 55 through 59 . Free tax filing for federal and state 43 60 through 64 . Free tax filing for federal and state 66 65 through 69 1. Free tax filing for federal and state 27 70 and older 2. Free tax filing for federal and state 06 Example. Free tax filing for federal and state You are 51 years old and work for employers A and B. Free tax filing for federal and state Both employers provide group-term life insurance coverage for you for the entire year. Free tax filing for federal and state Your coverage is $35,000 with employer A and $45,000 with employer B. Free tax filing for federal and state You pay premiums of $4. Free tax filing for federal and state 15 a month under the employer B group plan. Free tax filing for federal and state You figure the amount to include in your income as shown in Worksheet 5-1. Free tax filing for federal and state Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Free tax filing for federal and state Worksheet 5-1. Free tax filing for federal and state Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Free tax filing for federal and state Enter the total amount of your insurance coverage from your employer(s) 1. Free tax filing for federal and state 80,000 2. Free tax filing for federal and state Limit on exclusion for employer-provided group-term life insurance coverage 2. Free tax filing for federal and state 50,000 3. Free tax filing for federal and state Subtract line 2 from line 1 3. Free tax filing for federal and state 30,000 4. Free tax filing for federal and state Divide line 3 by $1,000. Free tax filing for federal and state Figure to the nearest tenth 4. Free tax filing for federal and state 30. Free tax filing for federal and state 0 5. Free tax filing for federal and state Go to Table 5-1. Free tax filing for federal and state Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Free tax filing for federal and state . Free tax filing for federal and state 23 6. Free tax filing for federal and state Multiply line 4 by line 5 6. Free tax filing for federal and state 6. Free tax filing for federal and state 90 7. Free tax filing for federal and state Enter the number of full months of coverage at this cost. Free tax filing for federal and state 7. Free tax filing for federal and state 12 8. Free tax filing for federal and state Multiply line 6 by line 7 8. Free tax filing for federal and state 82. Free tax filing for federal and state 80 9. Free tax filing for federal and state Enter the premiums you paid per month 9. Free tax filing for federal and state 4. Free tax filing for federal and state 15     10. Free tax filing for federal and state Enter the number of months you paid the premiums 10. Free tax filing for federal and state 12     11. Free tax filing for federal and state Multiply line 9 by line 10. Free tax filing for federal and state 11. Free tax filing for federal and state 49. Free tax filing for federal and state 80 12. Free tax filing for federal and state Subtract line 11 from line 8. Free tax filing for federal and state Include this amount in your income as wages 12. Free tax filing for federal and state 33. Free tax filing for federal and state 00 Entire cost excluded. Free tax filing for federal and state   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Free tax filing for federal and state You are permanently and totally disabled and have ended your employment. Free tax filing for federal and state Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Free tax filing for federal and state A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Free tax filing for federal and state (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Free tax filing for federal and state ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Free tax filing for federal and state Entire cost taxed. Free tax filing for federal and state   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Free tax filing for federal and state You are a key employee and your employer's plan discriminates in favor of key employees. Free tax filing for federal and state Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Free tax filing for federal and state Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Free tax filing for federal and state You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Free tax filing for federal and state Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Free tax filing for federal and state A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Free tax filing for federal and state Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Free tax filing for federal and state However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Free tax filing for federal and state Exclusion limit. Free tax filing for federal and state   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Free tax filing for federal and state   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Free tax filing for federal and state   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Free tax filing for federal and state   If the benefits have a value that is more than these limits, the excess must be included in your income. Free tax filing for federal and state You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Free tax filing for federal and state Commuter highway vehicle. Free tax filing for federal and state   This is a highway vehicle that seats at least six adults (not including the driver). Free tax filing for federal and state At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Free tax filing for federal and state Transit pass. Free tax filing for federal and state   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Free tax filing for federal and state Qualified parking. Free tax filing for federal and state   This is parking provided to an employee at or near the employer's place of business. Free tax filing for federal and state It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Free tax filing for federal and state It does not include parking at or near the employee's home. Free tax filing for federal and state Qualified bicycle commuting. Free tax filing for federal and state   This is reimbursement based on the number of qualified bicycle commuting months for the year. Free tax filing for federal and state A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Free tax filing for federal and state The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Free tax filing for federal and state Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Free tax filing for federal and state (Your employer can tell you whether your retirement plan is qualified. Free tax filing for federal and state ) However, the cost of life insurance coverage included in the plan may have to be included. Free tax filing for federal and state See Group-Term Life Insurance , earlier, under Fringe Benefits. Free tax filing for federal and state If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Free tax filing for federal and state However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Free tax filing for federal and state For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Free tax filing for federal and state S. Free tax filing for federal and state Civil Service Retirement Benefits, if you are a federal employee or retiree). Free tax filing for federal and state Elective deferrals. Free tax filing for federal and state   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Free tax filing for federal and state The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Free tax filing for federal and state An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Free tax filing for federal and state However, it is included in wages subject to social security and Medicare taxes. Free tax filing for federal and state   Elective deferrals include elective contributions to the following retirement plans. Free tax filing for federal and state Cash or deferred arrangements (section 401(k) plans). Free tax filing for federal and state The Thrift Savings Plan for federal employees. Free tax filing for federal and state Salary reduction simplified employee pension plans (SARSEP). Free tax filing for federal and state Savings incentive match plans for employees (SIMPLE plans). Free tax filing for federal and state Tax-sheltered annuity plans (403(b) plans). Free tax filing for federal and state Section 501(c)(18)(D) plans. Free tax filing for federal and state Section 457 plans. Free tax filing for federal and state Qualified automatic contribution arrangements. Free tax filing for federal and state   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Free tax filing for federal and state You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Free tax filing for federal and state The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Free tax filing for federal and state   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Free tax filing for federal and state Overall limit on deferrals. Free tax filing for federal and state   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Free tax filing for federal and state The limit for SIMPLE plans is $12,000. Free tax filing for federal and state The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Free tax filing for federal and state The limit for section 457 plans is the lesser of your includible compensation or $17,500. Free tax filing for federal and state Amounts deferred under specific plan limits are part of the overall limit on deferrals. Free tax filing for federal and state Designated Roth contributions. Free tax filing for federal and state   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Free tax filing for federal and state Designated Roth contributions are treated as elective deferrals, except that they are included in income. Free tax filing for federal and state Excess deferrals. Free tax filing for federal and state   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Free tax filing for federal and state However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Free tax filing for federal and state   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Free tax filing for federal and state See Publication 525 for a discussion of the tax treatment of excess deferrals. Free tax filing for federal and state Catch-up contributions. Free tax filing for federal and state   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Free tax filing for federal and state Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Free tax filing for federal and state However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Free tax filing for federal and state Your employer can tell you which kind of option you hold. Free tax filing for federal and state For more information, see Publication 525. Free tax filing for federal and state Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Free tax filing for federal and state However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Free tax filing for federal and state (You can choose to include the value of the property in your income in the year it is transferred to you. Free tax filing for federal and state ) For more information, see Restricted Property in Publication 525. Free tax filing for federal and state Dividends received on restricted stock. Free tax filing for federal and state   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Free tax filing for federal and state Your employer should include these payments on your Form W-2. Free tax filing for federal and state Stock you chose to include in income. Free tax filing for federal and state   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Free tax filing for federal and state Report them on your return as dividends. Free tax filing for federal and state For a discussion of dividends, see chapter 8. Free tax filing for federal and state    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Free tax filing for federal and state Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Free tax filing for federal and state Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Free tax filing for federal and state , in addition to your salary. Free tax filing for federal and state If the offering is made to the religious institution, it is not taxable to you. Free tax filing for federal and state If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Free tax filing for federal and state However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Free tax filing for federal and state See chapter 24. Free tax filing for federal and state Pension. Free tax filing for federal and state    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Free tax filing for federal and state It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free tax filing for federal and state Housing. Free tax filing for federal and state    Special rules for housing apply to members of the clergy. Free tax filing for federal and state Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Free tax filing for federal and state However, the exclusion cannot be more than the reasonable pay for your service. Free tax filing for federal and state If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Free tax filing for federal and state The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Free tax filing for federal and state However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Free tax filing for federal and state For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free tax filing for federal and state Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Free tax filing for federal and state Services performed for the order. Free tax filing for federal and state   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Free tax filing for federal and state   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Free tax filing for federal and state Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Free tax filing for federal and state Example. Free tax filing for federal and state You are a member of a church order and have taken a vow of poverty. Free tax filing for federal and state You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Free tax filing for federal and state You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Free tax filing for federal and state However, you remain under the general direction and control of the order. Free tax filing for federal and state You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Free tax filing for federal and state Services performed outside the order. Free tax filing for federal and state   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Free tax filing for federal and state They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Free tax filing for federal and state If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Free tax filing for federal and state Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Free tax filing for federal and state Example. Free tax filing for federal and state Mark Brown is a member of a religious order and has taken a vow of poverty. Free tax filing for federal and state He renounces all claims to his earnings and turns over his earnings to the order. Free tax filing for federal and state Mark is a schoolteacher. Free tax filing for federal and state He was instructed by the superiors of the order to get a job with a private tax-exempt school. Free tax filing for federal and state Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Free tax filing for federal and state Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Free tax filing for federal and state The wages Mark earns working for the school are included in his income. Free tax filing for federal and state Foreign Employer Special rules apply if you work for a foreign employer. Free tax filing for federal and state U. Free tax filing for federal and state S. Free tax filing for federal and state citizen. Free tax filing for federal and state   If you are a U. Free tax filing for federal and state S. Free tax filing for federal and state citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Free tax filing for federal and state Social security and Medicare taxes. Free tax filing for federal and state   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Free tax filing for federal and state However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Free tax filing for federal and state This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Free tax filing for federal and state Employees of international organizations or foreign governments. Free tax filing for federal and state   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Free tax filing for federal and state   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Free tax filing for federal and state You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Free tax filing for federal and state Your work is like the work done by employees of the United States in foreign countries. Free tax filing for federal and state The foreign government gives an equal exemption to employees of the United States in its country. Free tax filing for federal and state Waiver of alien status. Free tax filing for federal and state   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Free tax filing for federal and state See Foreign Employer in Publication 525. Free tax filing for federal and state Employment abroad. Free tax filing for federal and state   For information on the tax treatment of income earned abroad, see Publication 54. Free tax filing for federal and state Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Free tax filing for federal and state Allowances generally are not taxed. Free tax filing for federal and state For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Free tax filing for federal and state Differential wage payments. Free tax filing for federal and state   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Free tax filing for federal and state These wages are subject to income tax withholding and are reported on a Form W-2. Free tax filing for federal and state See the discussion under Miscellaneous Compensation , earlier. Free tax filing for federal and state Military retirement pay. Free tax filing for federal and state   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free tax filing for federal and state Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Free tax filing for federal and state   For more detailed discussion of survivor annuities, see chapter 10. Free tax filing for federal and state Disability. Free tax filing for federal and state   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Free tax filing for federal and state Veterans' benefits. Free tax filing for federal and state   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Free tax filing for federal and state The following amounts paid to veterans or their families are not taxable. Free tax filing for federal and state Education, training, and subsistence allowances. Free tax filing for federal and state Disability compensation and pension payments for disabilities paid either to veterans or their families. Free tax filing for federal and state Grants for homes designed for wheelchair living. Free tax filing for federal and state Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Free tax filing for federal and state Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Free tax filing for federal and state Interest on insurance dividends you leave on deposit with the VA. Free tax filing for federal and state Benefits under a dependent-care assistance program. Free tax filing for federal and state The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Free tax filing for federal and state Payments made under the compensated work therapy program. Free tax filing for federal and state Any bonus payment by a state or political subdivision because of service in a combat zone. Free tax filing for federal and state Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Free tax filing for federal and state Peace Corps. Free tax filing for federal and state   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Free tax filing for federal and state Taxable allowances. Free tax filing for federal and state   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Free tax filing for federal and state Living allowances designated by the Director of the Peace Corps as basic compensation. Free tax filing for federal and state These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free tax filing for federal and state Leave allowances. Free tax filing for federal and state Readjustment allowances or termination payments. Free tax filing for federal and state These are considered received by you when credited to your account. Free tax filing for federal and state Example. Free tax filing for federal and state Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free tax filing for federal and state Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free tax filing for federal and state Volunteers in Service to America (VISTA). Free tax filing for federal and state   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Free tax filing for federal and state National Senior Services Corps programs. Free tax filing for federal and state   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Free tax filing for federal and state Retired Senior Volunteer Program (RSVP). Free tax filing for federal and state Foster Grandparent Program. Free tax filing for federal and state Senior Companion Program. Free tax filing for federal and state Service Corps of Retired Executives (SCORE). Free tax filing for federal and state   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Free tax filing for federal and state Volunteer tax counseling. Free tax filing for federal and state   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Free tax filing for federal and state   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Free tax filing for federal and state See chapter 24. Free tax filing for federal and state Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Free tax filing for federal and state In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Free tax filing for federal and state If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Free tax filing for federal and state However, certain payments may not be taxable to you. Free tax filing for federal and state Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Free tax filing for federal and state In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Free tax filing for federal and state Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Free tax filing for federal and state Cost paid by you. Free tax filing for federal and state   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Free tax filing for federal and state If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Free tax filing for federal and state See Reimbursement in a later year in chapter 21. Free tax filing for federal and state Cafeteria plans. Free tax filing for federal and state   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Free tax filing for federal and state If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Free tax filing for federal and state Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Free tax filing for federal and state You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Free tax filing for federal and state Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free tax filing for federal and state You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free tax filing for federal and state For information on this credit and the definition of permanent and total disability, see chapter 33. Free tax filing for federal and state Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free tax filing for federal and state Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free tax filing for federal and state The rules for reporting pensions are explained in How To Report in chapter 10. Free tax filing for federal and state For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Free tax filing for federal and state Retirement and profit-sharing plans. Free tax filing for federal and state   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Free tax filing for federal and state The payments must be reported as a pension or annuity. Free tax filing for federal and state For more information on pensions, see chapter 10. Free tax filing for federal and state Accrued leave payment. Free tax filing for federal and state   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free tax filing for federal and state The payment is not a disability payment. Free tax filing for federal and state Include it in your income in the tax year you receive it. Free tax filing for federal and state Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Free tax filing for federal and state Service-connected disability. Free tax filing for federal and state   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Free tax filing for federal and state The armed forces of any country. Free tax filing for federal and state The National Oceanic and Atmospheric Administration. Free tax filing for federal and state The Public Health Service. Free tax filing for federal and state The Foreign Service. Free tax filing for federal and state Conditions for exclusion. Free tax filing for federal and state   Do not include the disability payments in your income if any of the following conditions apply. Free tax filing for federal and state You were entitled to receive a disability payment before September 25, 1975. Free tax filing for federal and state You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Free tax filing for federal and state You receive the disability payments for a combat-related injury. Free tax filing for federal and state This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Free tax filing for federal and state You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Free tax filing for federal and state Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Free tax filing for federal and state Pension based on years of service. Free tax filing for federal and state   If you receive a disability pension based on years of service, in most cases you must include it in your income. Free tax filing for federal and state However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Free tax filing for federal and state You must include the rest of your pension in your income. Free tax filing for federal and state Retroactive VA determination. Free tax filing for federal and state   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Free tax filing for federal and state You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Free tax filing for federal and state You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Free tax filing for federal and state The letter must show the amount withheld and the effective date of the benefit. Free tax filing for federal and state   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Free tax filing for federal and state However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Free tax filing for federal and state Special statute of limitations. Free tax filing for federal and state   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Free tax filing for federal and state However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Free tax filing for federal and state This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Free tax filing for federal and state Example. Free tax filing for federal and state You retired in 2007 and receive a pension based on your years of service. Free tax filing for federal and state On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Free tax filing for federal and state Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Free tax filing for federal and state However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Free tax filing for federal and state You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Free tax filing for federal and state Terrorist attack or military action. Free tax filing for federal and state   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Free tax filing for federal and state Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Free tax filing for federal and state Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Free tax filing for federal and state To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Free tax filing for federal and state A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Free tax filing for federal and state The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Free tax filing for federal and state Qualified long-term care services. Free tax filing for federal and state   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Free tax filing for federal and state Chronically ill individual. Free tax filing for federal and state   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Free tax filing for federal and state Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Free tax filing for federal and state An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Free tax filing for federal and state Limit on exclusion. Free tax filing for federal and state   You generally can exclude from gross income up to $320 a day for 2013. Free tax filing for federal and state See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Free tax filing for federal and state Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Free tax filing for federal and state The exemption also applies to your survivors. Free tax filing for federal and state The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Free tax filing for federal and state If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Free tax filing for federal and state For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Free tax filing for federal and state Return to work. Free tax filing for federal and state    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Free tax filing for federal and state Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Free tax filing for federal and state Railroad sick pay. Free tax filing for federal and state    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Free tax filing for federal and state However, do not include them in your income if they are for an on-the-job injury. Free tax filing for federal and state   If you received income because of a disability, see Disability Pensions , earlier. Free tax filing for federal and state Federal Employees' Compensation Act (FECA). Free tax filing for federal and state   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Free tax filing for federal and state However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Free tax filing for federal and state Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Free tax filing for federal and state Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Free tax filing for federal and state    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Free tax filing for federal and state For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Free tax filing for federal and state    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Free tax filing for federal and state It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Free tax filing for federal and state If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Free tax filing for federal and state Do not deduct it separately. Free tax filing for federal and state Other compensation. Free tax filing for federal and state   Many other amounts you receive as compensation for sickness or injury are not taxable. Free tax filing for federal and state These include the following amounts. Free tax filing for federal and state Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Free tax filing for federal and state Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Free tax filing for federal and state Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Free tax filing for federal and state Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free tax filing for federal and state This compensation must be based only on the injury and not on the period of your absence from work. Free tax filing for federal and state These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Free tax filing for federal and state Reimbursement for medical care. Free tax filing for federal and state    A reimbursement for medical care is generally not taxable. Free tax filing for federal and state However, it may reduce your medical expense deduction. Free tax filing for federal and state For more information, see chapter 21. Free tax filing for federal and state Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Department of Law and Public Safety

Website: Department of Law and Public Safety

Address: Department of Law and Public Safety
Division of Consumer Affairs
124 Halsey St.
Newark, NJ 07102

Phone Number: 973-504-6200

Toll-free: 1-800-242-5846 (NJ)

TTY: 973-504-6588

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County Consumer Protection Offices

Union County Department of Public Safety

Website: Union County Department of Public Safety

Address: Union County Department of Public Safety
Division of Consumer Affairs
300 North Ave., E
Westfield, NJ 07090

Phone Number: 908-654-9840

Bergen County Office of Consumer Protection

Website: Bergen County Office of Consumer Protection

Address: Bergen County Office of Consumer Protection
One Bergen County Plaza, 3rd Floor
Hackensack, NJ 07601-7076

Phone Number: 201-336-6400

Burlington County Office of Consumer Affairs/Weights & Measures

Website: Burlington County Office of Consumer Affairs/Weights & Measures

Address: Burlington County Office of Consumer Affairs/Weights & Measures
PO Box 6000
Mount Holly, NJ 08060-6000

Phone Number: 609-265-5098 (Weights & Measures) 609-265-5054 (Consumer Affairs)

Cape May County Consumer Affairs

Website: Cape May County Consumer Affairs

Address: Cape May County Consumer Affairs
4 Moore Rd., DN 310
Cape May Court House, NJ 08210-1601

Phone Number: 609-463-6475

Cumberland County Department of Consumer Affairs

Website: Cumberland County Department of Consumer Affairs

Address: Cumberland County Department of Consumer Affairs
788 E. Commerce St.
Bridgeton, NJ 08302

Phone Number: 856-453-2203

Essex County Division of Consumer Services

Website: Essex County Division of Consumer Services

Address: Essex County Division of Consumer Services
50 S. Clinton St., Suite 3201
East Orange, NJ 07018

Phone Number: 973-395-8350

Gloucester County Office of Consumer Affairs and Weights Measures

Website: Gloucester County Office of Consumer Affairs and Weights Measures

Address: Gloucester County Office of Consumer Affairs and Weights Measures
254 County House Rd.
Clarksboro, NJ 08020

Phone Number: 856-384-6855

Hudson County Division of Consumer Affairs

Website: Hudson County Division of Consumer Affairs (Hudson County Consumer affairs page)

Address: Hudson County Division of Consumer Affairs
583 Newark Ave.
Jersey City, NJ 07306

Phone Number: 201-795-6295 (Hotline)

Hunterdon County Office of Consumer Affairs

Website: Hunterdon County Office of Consumer Affairs

Address: Hunterdon County Office of Consumer Affairs
PO Box 2900
Flemington, NJ 08822

Phone Number: 908-806-5174

Mercer County Office of Consumer Affairs

Website: Mercer County Office of Consumer Affairs

Address: Mercer County Office of Consumer Affairs
640 S. Broad St.
PO Box 8068
Trenton, NJ 08650-0068

Phone Number: 609-989-6671

Middlesex County Consumer Affairs

Website: Middlesex County Consumer Affairs

Address: Middlesex County Consumer Affairs
711 Jersey Ave.
New Brunswick, NJ 08901

Phone Number: 732-745-3875

Monmouth County Department of Consumer Affairs

Website: Monmouth County Department of Consumer Affairs

Address: Monmouth County Department of Consumer Affairs
Hall of Records Annex
One E. Main St.
Freehold, NJ 07728-1255

Phone Number: 732-431-7900

Ocean County Department of Consumer Affairs

Website: Ocean County Department of Consumer Affairs

Address: Ocean County Department of Consumer Affairs
1027 Hooper Ave., Bldg. 2
Toms River, NJ 08754-2191

Phone Number: 732-929-2105

Passaic County Department of Consumer Protection/Weights & Measures

Website: Passaic County Department of Consumer Protection/Weights & Measures

Address: Passaic County Department of Consumer Protection/Weights & Measures
Department of Law
1310 Route 23 N
Wayne, NJ 07470

Phone Number: 973-305-5881 (Consumer Protection) 973-305-5750 (Weights Measures)

Somerset County Division of Consumer Protection

Website: Somerset County Division of Consumer Protection

Address: Somerset County Division of Consumer Protection
20 Grove St.
PO Box 3000
Somerville, NJ 08876-1262

Phone Number: 908-203-6080

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City Consumer Protection Offices

Union Consumer Affairs Office

Website: Union Consumer Affairs Office

Address: Union Consumer Affairs Office
1976 Morris Ave.
Union, NJ 07083

Phone Number: 908-851-5458

Nutley Consumer Affairs

Website: Nutley Consumer Affairs

Address: Nutley Consumer Affairs
c/o Department of Public Affairs
149 Chestnut St.
Nutley, NJ 07110

Phone Number: 973-284-4976

Secaucus Department of Consumer Affairs

Website: Secaucus Department of Consumer Affairs (Consumer Affairs Offices)

Address: Secaucus Department of Consumer Affairs
Municipal Government Center
1203 Patterson Plank Rd.
Secaucus, NJ 07094

Phone Number: 201-330-2008

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Inquiry and Response Center
PO Box 471
Trenton, NJ 08625-0471

Phone Number: 609-292-7272

Toll-free: 1-800-446-7467

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Inquiries and Complaints
PO Box 325
Trenton, NJ 08625

Phone Number: 609-292-7272

Toll-free: 1-800-446-7467

Department of Banking and Insurance

Website: Department of Banking and Insurance

Address: Department of Banking and Insurance
Consumer Center
153 Halsey St.
Newark, NJ 07102

Phone Number: 973-648-4713

Toll-free: 1-800-446-7467

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Law and Public Safety

Website: Department of Law and Public Safety

Address: Department of Law and Public Safety
Bureau of Securities
PO Box 47029
Newark, NJ 07101

Phone Number: 973-504-3600

Toll-free: 1-866-446-8378 (NJ)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Board of Public Utilities

Website: Board of Public Utilities

Address: Board of Public Utilities
Division of Customer Assistance
44 S. Clinton Ave.
Trenton, NJ 08625

Phone Number: 609-341-9188

Toll-free: 1-800-624-0241 (NJ) 1-800-624-0331 (Cable complaint)

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The Free Tax Filing For Federal And State

Free tax filing for federal and state Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Free tax filing for federal and state Tax questions. Free tax filing for federal and state Useful Items - You may want to see: Reminders Future developments. Free tax filing for federal and state  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Free tax filing for federal and state IRS. Free tax filing for federal and state gov/pub721. Free tax filing for federal and state Phased retirement. Free tax filing for federal and state   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Free tax filing for federal and state This new program will allow eligible employees to begin receiving annuity payments while working part-time. Free tax filing for federal and state For more information, go to the Office of Personnel Management (OPM) website at www. Free tax filing for federal and state opm. Free tax filing for federal and state gov. Free tax filing for federal and state Roth Thrift Savings Plan (TSP) balance. Free tax filing for federal and state  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Free tax filing for federal and state Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Free tax filing for federal and state Qualified distributions from a Roth TSP are not included in your income. Free tax filing for federal and state See Thrift Savings Plan in Part II for more information. Free tax filing for federal and state Rollovers. Free tax filing for federal and state  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Free tax filing for federal and state See Rollover Rules in Part II. Free tax filing for federal and state Rollovers by surviving spouse. Free tax filing for federal and state  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Free tax filing for federal and state See Rollover Rules in Part II. Free tax filing for federal and state Thrift Savings Plan (TSP) beneficiary participant accounts. Free tax filing for federal and state  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Free tax filing for federal and state The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Free tax filing for federal and state Benefits for public safety officer's survivors. Free tax filing for federal and state  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Free tax filing for federal and state For more information, see Dependents of public safety officers in Part IV. Free tax filing for federal and state Uniformed services Thrift Savings Plan (TSP) accounts. Free tax filing for federal and state  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Free tax filing for federal and state This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Free tax filing for federal and state However, any earnings on those contributions are subject to tax when they are distributed. Free tax filing for federal and state The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Free tax filing for federal and state If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Free tax filing for federal and state You can get more information from the TSP website, www. Free tax filing for federal and state tsp. Free tax filing for federal and state gov, or the TSP Service Office. Free tax filing for federal and state Photographs of missing children. Free tax filing for federal and state  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax filing for federal and state Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax filing for federal and state You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free tax filing for federal and state Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Free tax filing for federal and state These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Free tax filing for federal and state Tax rules for annuity benefits. Free tax filing for federal and state   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Free tax filing for federal and state The rest of your benefits are taxable. Free tax filing for federal and state If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Free tax filing for federal and state If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Free tax filing for federal and state See Part II, Rules for Retirees . Free tax filing for federal and state Thrift Savings Plan. Free tax filing for federal and state   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Free tax filing for federal and state This plan is similar to private sector 401(k) plans. Free tax filing for federal and state You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Free tax filing for federal and state The contributions and earnings on them are not taxed until they are distributed to you. Free tax filing for federal and state Also the TSP offers a Roth TSP option. Free tax filing for federal and state Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Free tax filing for federal and state See Thrift Savings Plan in Part II. Free tax filing for federal and state Comments and suggestions. Free tax filing for federal and state   We welcome your comments about this publication and your suggestions for future editions. Free tax filing for federal and state   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax filing for federal and state NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing for federal and state Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing for federal and state   You can send your comments from www. Free tax filing for federal and state irs. Free tax filing for federal and state gov/formspubs/. Free tax filing for federal and state Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free tax filing for federal and state   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free tax filing for federal and state Ordering forms and publications. Free tax filing for federal and state   Visit www. Free tax filing for federal and state irs. Free tax filing for federal and state gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free tax filing for federal and state Internal Revenue Service 1201 N. Free tax filing for federal and state Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax filing for federal and state   If you have a tax question, check the information available on IRS. Free tax filing for federal and state gov or call 1-800-829-1040. Free tax filing for federal and state We cannot answer tax questions sent to either of the above addresses. Free tax filing for federal and state Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax filing for federal and state 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free tax filing for federal and state Prev  Up  Next   Home   More Online Publications