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Free Tax Filing For Military

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Free Tax Filing For Military

Free tax filing for military Publication 957 - Main Content Table of Contents 1. Free tax filing for military What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. Free tax filing for military Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). Free tax filing for military 1. Free tax filing for military What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). Free tax filing for military For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. Free tax filing for military Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. Free tax filing for military Report all back pay. Free tax filing for military However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. Free tax filing for military See Back Pay Under a Statute , later, for more information. Free tax filing for military Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. Free tax filing for military However, for income tax purposes, the IRS treats all back pay as wages in the year paid. Free tax filing for military Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. Free tax filing for military The SSA no longer accepts reports on tapes, cartridges, and diskettes. Free tax filing for military Example. Free tax filing for military In 2012, Terry Morris earned wages of $50,000. Free tax filing for military In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. Free tax filing for military Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. Free tax filing for military However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. Free tax filing for military Example. Free tax filing for military If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. Free tax filing for military A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. Free tax filing for military SSA treatment of back pay under a statute. Free tax filing for military   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. Free tax filing for military This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. Free tax filing for military   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. Free tax filing for military Then, the SSA can allocate the statutory back pay to the appropriate periods. Free tax filing for military   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. Free tax filing for military    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. Free tax filing for military    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. Free tax filing for military No further action is necessary. Free tax filing for military Example. Free tax filing for military In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. Free tax filing for military Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. Free tax filing for military No further action is necessary. Free tax filing for military Information the SSA needs to properly credit back pay under a statute (special report). Free tax filing for military   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. Free tax filing for military There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. Free tax filing for military The special report must include the following information. Free tax filing for military The employer's name, address, and employer identification number (EIN). Free tax filing for military A signed statement citing the federal or state statute under which the payment was made. Free tax filing for military If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). Free tax filing for military The name and telephone number of a person to contact. Free tax filing for military The SSA may have additional questions concerning the back pay case or the individual employee's information. Free tax filing for military A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. Free tax filing for military The employee's social security number (SSN). Free tax filing for military The employee's name (as shown on his or her social security card). Free tax filing for military The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. Free tax filing for military The period(s) the back pay award covers (beginning and ending dates—month and year). Free tax filing for military The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. Free tax filing for military Do not include the back pay award shown in that wage report. Free tax filing for military If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. Free tax filing for military The amount to allocate to each reporting period*. Free tax filing for military This includes any amount you want allocated (if applicable) to the tax year of the award payment. Free tax filing for military If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. Free tax filing for military *Note. Free tax filing for military   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. Free tax filing for military For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. Free tax filing for military MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. Free tax filing for military For tax years 1991 and later, list the social security and Medicare wages separately. Free tax filing for military If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. Free tax filing for military Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. Free tax filing for military Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. Free tax filing for military Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. Free tax filing for military Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. Free tax filing for military Such awards are not wages for social security coverage purposes. Free tax filing for military If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. Free tax filing for military The payments made in such a settlement may still be back pay and wages under the rules discussed here. Free tax filing for military Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. Free tax filing for military Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. Free tax filing for military However, they are not payments made under a statute. Free tax filing for military If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. Free tax filing for military Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. Free tax filing for military In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. Free tax filing for military Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. Free tax filing for military If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. Free tax filing for military Read Special Wage Payments, later, for additional reporting instructions. Free tax filing for military Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. Free tax filing for military Exception. Free tax filing for military   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. Free tax filing for military Table 1. Free tax filing for military Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. Free tax filing for military Sec. Free tax filing for military /Med. Free tax filing for military Wages Paid In Award Year (4)3 Allocation     Soc. Free tax filing for military Sec. Free tax filing for military Med. Free tax filing for military /MQGE Year Soc. Free tax filing for military Sec. Free tax filing for military Med. Free tax filing for military /MQGE xxx-xx-xxxx HELEN T. Free tax filing for military SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. Free tax filing for military EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. Free tax filing for military ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. Free tax filing for military  2Exclude the amount of back pay, if any, included in that amount. Free tax filing for military  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. Free tax filing for military The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. Free tax filing for military (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Free tax filing for military Sec. Free tax filing for military column. Free tax filing for military ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. Free tax filing for military Explanation of examples. Free tax filing for military Helen T. Free tax filing for military Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. Free tax filing for military In 2012, this employee was also paid $40,000 in other wages. Free tax filing for military (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. Free tax filing for military The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. Free tax filing for military ) Sam W. Free tax filing for military Evans–The back pay award was $30,000 for the periods 7/89-12/91. Free tax filing for military This employee was hired in 1989 and was subject to MQGE only. Free tax filing for military He was no longer employed by this governmental employer in 2012. Free tax filing for military (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. Free tax filing for military After the SSA allocation, he will not have any net posted wages for 2012. Free tax filing for military ) Roland S. Free tax filing for military Adams–The back pay award was $15,000 for the periods 7/80-12/81. Free tax filing for military He was no longer employed by this state and local government (Section 218) employer in 2012. Free tax filing for military (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. Free tax filing for military ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. Free tax filing for military Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. Free tax filing for military Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. Free tax filing for military Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. Free tax filing for military Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. Free tax filing for military Note. Free tax filing for military Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. Free tax filing for military Earnings Test. Free tax filing for military   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. Free tax filing for military The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. Free tax filing for military Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. Free tax filing for military If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. Free tax filing for military Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. Free tax filing for military Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. Free tax filing for military Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. Free tax filing for military See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. Free tax filing for military In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. Free tax filing for military Submit reports after the close of the tax year. Free tax filing for military To avoid delays in processing, submit reports in time to reach the SSA by April 1. Free tax filing for military Use one of the following reporting methods. Free tax filing for military Electronic reporting. Free tax filing for military   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. Free tax filing for military gov website. Free tax filing for military BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. Free tax filing for military You must register to use this website. Free tax filing for military The web address is www. Free tax filing for military socialsecurity. Free tax filing for military gov/bso/bsowelcome. Free tax filing for military htm. Free tax filing for military   Use the specifications and record layout shown in  Table 2, later. Free tax filing for military Only one file at a time may be submitted. Free tax filing for military If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. Free tax filing for military A zipped file contains a file that has been compressed to reduce its file size. Free tax filing for military WinZip and PKZIP are examples of acceptable compression packages. Free tax filing for military   Electronic submissions not meeting the specifications in Table 2 will be rejected. Free tax filing for military Paper listing. Free tax filing for military   A paper listing can be used to report special wage payments to several employees. Free tax filing for military Use the format shown in Table 3, later. Free tax filing for military Submit paper listings to the local SSA office nearest your place of business. Free tax filing for military Visit www. Free tax filing for military socialsecurity. Free tax filing for military gov/locator to find a Social Security office near you. Free tax filing for military Form SSA-131. Free tax filing for military   Use Form SSA-131 to report special wage payments made to an employee. Free tax filing for military Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. Free tax filing for military    This image is too large to be displayed in the current screen. Free tax filing for military Please click the link to view the image. Free tax filing for military Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. Free tax filing for military Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. Free tax filing for military 2. Free tax filing for military Enter the date the employee retired. Free tax filing for military Enter “Not Retired” if the employee has not retired. Free tax filing for military 3. Free tax filing for military Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. Free tax filing for military This date should be the same as or earlier than the date in item “2”. Free tax filing for military Enter “Not Retired” if the employee has not retired. Free tax filing for military 4. Free tax filing for military Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. Free tax filing for military  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. Free tax filing for military Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. Free tax filing for military Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. Free tax filing for military Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. Free tax filing for military Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. Free tax filing for military Stock Options. Free tax filing for military   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). Free tax filing for military That were reported or will be reported under “Nonqualified Plans” on the Form W-2. Free tax filing for military That were deducted from the employee's wages and paid to a deferred compensation plan (e. Free tax filing for military g. Free tax filing for military , 401k). Free tax filing for military Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). Free tax filing for military Bonuses earned and paid in the tax year. Free tax filing for military 5. Free tax filing for military Check whether payments listed in item 4 will be made for years after the tax year. Free tax filing for military If yes, please show the amounts and years in which these will be paid, if known. Free tax filing for military 6. Free tax filing for military Nonqualified deferred compensation and section 457 plans only. Free tax filing for military If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. Free tax filing for military Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). Free tax filing for military Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. Free tax filing for military 702. Free tax filing for military The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. Free tax filing for military While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. Free tax filing for military We may also use the information you give us when we match records by computer. Free tax filing for military Matching programs compare our records with those of other Federal, State, or local government agencies. Free tax filing for military Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. Free tax filing for military The law allows us to do this even if you do not agree to it. Free tax filing for military Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. Free tax filing for military If you want to learn more about this, contact any Social Security Office. Free tax filing for military The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. Free tax filing for military S. Free tax filing for military C. Free tax filing for military §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. Free tax filing for military You are not required to answer these questions unless we display a valid Office of Management and Budget control number. Free tax filing for military We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. Free tax filing for military Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. Free tax filing for military Or, the employee can submit it to the SSA office handling the claim. Free tax filing for military You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. Free tax filing for military If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. Free tax filing for military Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. Free tax filing for military Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. Free tax filing for military Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. Free tax filing for military It should not count for the social security earnings test. Free tax filing for military Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. Free tax filing for military Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. Free tax filing for military For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. Free tax filing for military Nonqualified and section 457 plans are reported differently than other special wage payments. Free tax filing for military See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. Free tax filing for military Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. Free tax filing for military However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. Free tax filing for military The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. Free tax filing for military No risk of forfeiture. Free tax filing for military   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Free tax filing for military Example. Free tax filing for military Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. Free tax filing for military The plan has no risk of forfeiture. Free tax filing for military In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. Free tax filing for military Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. Free tax filing for military   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Free tax filing for military The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. Free tax filing for military   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. Free tax filing for military If the employee continues working, future deferrals are social security and Medicare wages when they are earned. Free tax filing for military    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Free tax filing for military Risk of forfeiture lapses at retirement. Free tax filing for military   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. Free tax filing for military Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Free tax filing for military   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. Free tax filing for military    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Free tax filing for military Example—risk of forfeiture. Free tax filing for military At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. Free tax filing for military B's wages, including this year's deferred amount, are $80,000. Free tax filing for military Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. Free tax filing for military Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax filing for military Example. Free tax filing for military Employee D retired from the XYZ company and began receiving social security benefits. Free tax filing for military XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. Free tax filing for military In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. Free tax filing for military D made no deferrals to the nonqualified plan this year. Free tax filing for military Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. Free tax filing for military For more information, see Reporting Special Wage Payments , earlier. Free tax filing for military Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). Free tax filing for military Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. Free tax filing for military Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. Free tax filing for military See Form SSA-131 and its instructions, earlier. Free tax filing for military Example. Free tax filing for military Employee K retired this year from Company XYZ and began receiving social security benefits. Free tax filing for military During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. Free tax filing for military K also received $75,000 in payments from the company's nonqualified plan. Free tax filing for military Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. Free tax filing for military File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. Free tax filing for military If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. Free tax filing for military For more information, see Notice 2008-115, 2008-52 I. Free tax filing for military R. Free tax filing for military B. Free tax filing for military 1367, available at www. Free tax filing for military irs. Free tax filing for military gov/irb/2008-52_IRB/ar10. Free tax filing for military html. Free tax filing for military Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). Free tax filing for military Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. Free tax filing for military See Notice 2008-115. Free tax filing for military The following examples use small dollar amounts for illustrative purposes. Free tax filing for military However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). Free tax filing for military The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. Free tax filing for military Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. Free tax filing for military The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. Free tax filing for military For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. Free tax filing for military Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. Free tax filing for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. Free tax filing for military The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. Free tax filing for military Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. Free tax filing for military Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). Free tax filing for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Free tax filing for military The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. Free tax filing for military Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. Free tax filing for military Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). Free tax filing for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Free tax filing for military The deferral of $20 was vested upon deferral. Free tax filing for military During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. Free tax filing for military Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. Free tax filing for military Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). Free tax filing for military For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. Free tax filing for military There was no vesting of prior-year deferrals under the plan. Free tax filing for military During the year, there were total distributions of $50 from the plan to the employee. Free tax filing for military Regular pay = $100; Distribution = $50. Free tax filing for military Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). Free tax filing for military   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. Free tax filing for military Instead, report on Form SSA-131 the total amount the employee earned during the year. Free tax filing for military * Submit the SSA-131 to the nearest SSA office or give it to the employee. Free tax filing for military   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. Free tax filing for military Do not consider prior-year deferrals that are vesting in the current year. Free tax filing for military If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. Free tax filing for military Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). Free tax filing for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Free tax filing for military There was also an employer match of $10. Free tax filing for military The deferral and employer match were vested upon deferral. Free tax filing for military There was no vesting of prior-year deferrals under the plan. Free tax filing for military During the year, there were total distributions of $50 from the plan to the employee. Free tax filing for military Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. Free tax filing for military Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. Free tax filing for military File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). Free tax filing for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Free tax filing for military The deferral was not vested upon deferral. Free tax filing for military There was no vesting of prior-year deferrals under the plan. Free tax filing for military During the year, there were total distributions of $50 from the plan to the employee. Free tax filing for military Regular pay = $200; Deferral, not vested = $20; Distribution = $50. Free tax filing for military Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). Free tax filing for military 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). Free tax filing for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Free tax filing for military The deferral was vested upon deferral. Free tax filing for military There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. Free tax filing for military During the year, there were total distributions of $50 from the plan to the employee. Free tax filing for military Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. Free tax filing for military Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. Free tax filing for military File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). Free tax filing for military For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Free tax filing for military The deferral was not vested upon deferral. Free tax filing for military There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). Free tax filing for military During the year, there were total distributions of $50 from the plan to the employee. Free tax filing for military Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. Free tax filing for military Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. Free tax filing for military File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. Free tax filing for military Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. Free tax filing for military  The file format is ASCII. Free tax filing for military  Submit only one file at a time. Free tax filing for military   Table 3. Free tax filing for military Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. Free tax filing for military Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . Free tax filing for military 1) B. Free tax filing for military Employee Name: (Last) (First) (MI)   C. Free tax filing for military SSN: D. Free tax filing for military SWP:$ E. Free tax filing for military Type: Other: 2) B. Free tax filing for military Employee Name: (Last) (First) (MI)   C. Free tax filing for military SSN: D. Free tax filing for military SWP:$ E. Free tax filing for military Type: Other: 3) B. Free tax filing for military Employee Name: (Last) (First) (MI)   C. Free tax filing for military SSN: D. Free tax filing for military SWP:$ E. Free tax filing for military Type: Other: 4) B. Free tax filing for military Employee Name: (Last) (First) (MI)   C. Free tax filing for military SSN: D. Free tax filing for military SWP:$ E. Free tax filing for military Type: Other: 5) B. Free tax filing for military Employee Name: (Last) (First) (MI)   C. Free tax filing for military SSN: D. Free tax filing for military SWP:$ E. Free tax filing for military Type: Other:     INSTRUCTIONS:   Enter tax year and page number. Free tax filing for military   A. Free tax filing for military Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. Free tax filing for military   B. Free tax filing for military Employee's name. Free tax filing for military   C. Free tax filing for military Employee's social security number (SSN). Free tax filing for military   D. Free tax filing for military Total amount of special wage payments made to the employee. Free tax filing for military   E. Free tax filing for military Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. Free tax filing for military   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. Free tax filing for military (Get Form SSA-131. Free tax filing for military )                 Prev  Up  Next   Home   More Online Publications
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The Defense Threat Reduction Agency is a combat support agency whose goal is to reduce the threat posed by weapons of mass destruction.

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Website: Defense Threat Reduction Agency (DTRA)

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The Free Tax Filing For Military

Free tax filing for military Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Free tax filing for military Ordering forms and publications. Free tax filing for military Tax questions. Free tax filing for military What's New Alternative minimum tax exemption increased. Free tax filing for military  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Free tax filing for military Earned income credit. Free tax filing for military  The maximum amount of income you can earn and still get the credit has increased. Free tax filing for military You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Free tax filing for military For more information, see Earned Income Credit , later. Free tax filing for military Exemption phaseout. Free tax filing for military  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Free tax filing for military For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Free tax filing for military For more information, see Phaseout of Exemptions in Publication 501. Free tax filing for military Limit on itemized deductions. Free tax filing for military   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Free tax filing for military See Overall limitation , later. Free tax filing for military Medical and dental expenses. Free tax filing for military   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Free tax filing for military 5% of their adjusted gross income (10% for taxpayers under 65). Free tax filing for military Same-sex marriages. Free tax filing for military  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Free tax filing for military For more information, see Publication 501. Free tax filing for military Reminders Future developments. Free tax filing for military  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Free tax filing for military irs. Free tax filing for military gov/pub554. Free tax filing for military Tax return preparers. Free tax filing for military  Choose your preparer carefully. Free tax filing for military If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Free tax filing for military Remember, however, that you are still responsible for the accuracy of every item entered on your return. Free tax filing for military If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Free tax filing for military Sale of home by surviving spouse. Free tax filing for military  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Free tax filing for military For more information, see Sale of Home , later. Free tax filing for military Third party designee. Free tax filing for military  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Free tax filing for military This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Free tax filing for military It also allows your designee to perform certain actions. Free tax filing for military See your income tax return instructions for details. Free tax filing for military Employment tax withholding. Free tax filing for military  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Free tax filing for military Photographs of missing children. Free tax filing for military  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax filing for military Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax filing for military 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 military Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Free tax filing for military The publication will help you determine if you need to file a return and, if so, what items to report on your return. Free tax filing for military Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Free tax filing for military Table I has a list of questions you may have about filing your federal tax return. Free tax filing for military To the right of each question is the location of the answer in this publication. Free tax filing for military Also, at the back of this publication there is an index to help you search for the topic you need. Free tax filing for military While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Free tax filing for military The following are some examples. Free tax filing for military Higher gross income threshold for filing. Free tax filing for military You must be age 65 or older at the end of the year to get this benefit. Free tax filing for military You are considered age 65 on the day before your 65th birthday. Free tax filing for military Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Free tax filing for military Higher standard deduction. Free tax filing for military If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Free tax filing for military You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Free tax filing for military Credit for the elderly or the disabled. Free tax filing for military If you qualify, you may benefit from the credit for the elderly or the disabled. Free tax filing for military To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Free tax filing for military Return preparation assistance. Free tax filing for military   The IRS wants to make it easier for you to file your federal tax return. Free tax filing for military You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Free tax filing for military Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Free tax filing for military   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Free tax filing for military For the VITA/TCE site nearest you, contact your local IRS office. Free tax filing for military For more information, see Free help with your tax return under How To Get Tax Help. Free tax filing for military   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Free tax filing for military When asked, be ready to press in or speak your 5-digit ZIP code. Free tax filing for military Or, you can visit their website on the Internet at www. Free tax filing for military aarp. Free tax filing for military org/money/taxaide. Free tax filing for military Comments and suggestions. Free tax filing for military   We welcome your comments about this publication and your suggestions for future editions. Free tax filing for military   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax filing for military NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing for military Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing for military   You can send your comments from www. Free tax filing for military irs. Free tax filing for military gov/formspubs/. Free tax filing for military Click on “More Information” and then on “Comment on Tax Forms and Publications. Free tax filing for military ”   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 military Ordering forms and publications. Free tax filing for military   Visit www. Free tax filing for military irs. Free tax filing for military 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 business days after your request is received. Free tax filing for military Internal Revenue Service 1201 N. Free tax filing for military Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax filing for military   If you have a tax question, check the information available on IRS. Free tax filing for military gov or call 1-800-829-1040. Free tax filing for military We cannot answer tax questions sent to either of the above addresses. Free tax filing for military Table I. Free tax filing for military What You Should Know About Federal Taxes Note. Free tax filing for military The following is a list of questions you may have about filling out your federal income tax return. Free tax filing for military  To the right of each question is the location of the answer in this publication. Free tax filing for military What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Free tax filing for military Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Free tax filing for military How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Free tax filing for military Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Free tax filing for military What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Free tax filing for military How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Free tax filing for military Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Free tax filing for military What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Free tax filing for military Must I make estimated tax payments? See chapter 6. Free tax filing for military How do I contact the IRS or get more information? See chapter 7. 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