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State Income Tax Forms 2011

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State Income Tax Forms 2011

State income tax forms 2011 Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. State income tax forms 2011 Tax questions. State income tax forms 2011 What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. State income tax forms 2011 irs. State income tax forms 2011 gov/pub519. State income tax forms 2011 Introduction For tax purposes, an alien is an individual who is not a U. State income tax forms 2011 S. State income tax forms 2011 citizen. State income tax forms 2011 Aliens are classified as nonresident aliens and resident aliens. State income tax forms 2011 This publication will help you determine your status and give you information you will need to file your U. State income tax forms 2011 S. State income tax forms 2011 tax return. State income tax forms 2011 Resident aliens generally are taxed on their worldwide income, the same as U. State income tax forms 2011 S. State income tax forms 2011 citizens. State income tax forms 2011 Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. State income tax forms 2011 The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. State income tax forms 2011 Resident aliens are generally treated the same as U. State income tax forms 2011 S. State income tax forms 2011 citizens and can find more information in other IRS publications. State income tax forms 2011 Table A, Where To Find What You Need To Know About U. State income tax forms 2011 S. State income tax forms 2011 Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. State income tax forms 2011 Answers to frequently asked questions are presented in the back of the publication. State income tax forms 2011 Table A. State income tax forms 2011 Where To Find What You Need To Know About U. State income tax forms 2011 S. State income tax forms 2011 Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. State income tax forms 2011 Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. State income tax forms 2011 See chapter 6. State income tax forms 2011 I am a resident alien and my spouse is a nonresident alien. State income tax forms 2011 Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. State income tax forms 2011 See Community Income in chapter 2. State income tax forms 2011 Is all my income subject to U. State income tax forms 2011 S. State income tax forms 2011 tax? See chapter 2. State income tax forms 2011 See chapter 3. State income tax forms 2011 Is my scholarship subject to U. State income tax forms 2011 S. State income tax forms 2011 tax? See Scholarship Grants, Prizes, and Awards in chapter 2. State income tax forms 2011 See Scholarship and Fellowship Grants in chapter 3. State income tax forms 2011 See chapter 9. State income tax forms 2011 What is the tax rate on my income subject to U. State income tax forms 2011 S. State income tax forms 2011 tax? See chapter 4. State income tax forms 2011 I moved to the United States this year. State income tax forms 2011 Can I deduct my moving expenses on my U. State income tax forms 2011 S. State income tax forms 2011 return? See Deductions in chapter 5. State income tax forms 2011 Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. State income tax forms 2011 I pay income taxes to my home country. State income tax forms 2011 Can I get credit for these taxes on my U. State income tax forms 2011 S. State income tax forms 2011 tax return? See Tax Credits and Payments in chapter 5. State income tax forms 2011 What forms must I file and when and where do I file them? See chapter 7. State income tax forms 2011 How should I pay my U. State income tax forms 2011 S. State income tax forms 2011 income taxes? See chapter 8. State income tax forms 2011 Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. State income tax forms 2011 See chapter 9. State income tax forms 2011 Are employees of foreign governments and international organizations exempt from U. State income tax forms 2011 S. State income tax forms 2011 tax? See chapter 10. State income tax forms 2011 Is there anything special I have to do before leaving the United States? See chapter 11. State income tax forms 2011 See Expatriation Tax in chapter 4. State income tax forms 2011 Comments and suggestions. State income tax forms 2011   We welcome your comments about this publication and your suggestions for future editions. State income tax forms 2011   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State income tax forms 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State income tax forms 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State income tax forms 2011   You can send us comments from www. State income tax forms 2011 irs. State income tax forms 2011 gov/formspubs/. State income tax forms 2011 Click on “More Information” and then on “Comment on Tax Forms and Publications. State income tax forms 2011 ”   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. State income tax forms 2011 Ordering forms and publications. State income tax forms 2011   Visit www. State income tax forms 2011 irs. State income tax forms 2011 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. State income tax forms 2011 Internal Revenue Service 1201 N. State income tax forms 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State income tax forms 2011   If you have a tax question, check the information available on IRS. State income tax forms 2011 gov or call 1-800-829-1040. State income tax forms 2011 We cannot answer tax questions sent to either of the above addresses. State income tax forms 2011 What's New Personal exemption increased. State income tax forms 2011  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. State income tax forms 2011 U. State income tax forms 2011 S. State income tax forms 2011 real property interest. State income tax forms 2011  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. State income tax forms 2011 The provision has been extended through 2013. State income tax forms 2011 The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. State income tax forms 2011 S. State income tax forms 2011 real property interest will continue to apply to any distribution from a RIC in 2013. State income tax forms 2011 Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. State income tax forms 2011 See Qualified investment entities under U. State income tax forms 2011 S. State income tax forms 2011 Real Property Interest. State income tax forms 2011 Interest-related dividends and short-term capital gain dividends received from mutual funds. State income tax forms 2011  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. State income tax forms 2011 These provisions have been extended through 2013. State income tax forms 2011 The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). State income tax forms 2011 Multi-level marketing. State income tax forms 2011  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. State income tax forms 2011 See Multi-level marketing under Personal Services in chapter 2. State income tax forms 2011 Additional Medicare Tax. State income tax forms 2011  For 2013, you may be required to pay Additional Medicare Tax. State income tax forms 2011 Also, you may need to report Additional Medicare Tax withheld by your employer. State income tax forms 2011 For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. State income tax forms 2011 For more information on Additional Medicare Tax, go to IRS. State income tax forms 2011 gov and enter “Additional Medicare Tax” in the search box. State income tax forms 2011 Reminders Refunds of certain withholding tax delayed. State income tax forms 2011  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. State income tax forms 2011 Allow up to 6 months for these refunds to be issued. State income tax forms 2011 Third party designee. State income tax forms 2011  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. State income tax forms 2011 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. State income tax forms 2011 It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. State income tax forms 2011 Also, the authorization can be revoked. State income tax forms 2011 See your income tax return instructions for details. State income tax forms 2011 Change of address. State income tax forms 2011 . State income tax forms 2011  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. State income tax forms 2011 Photographs of missing children. State income tax forms 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State income tax forms 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State income tax forms 2011 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. State income tax forms 2011 Prev  Up  Next   Home   More Online Publications
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The State Income Tax Forms 2011

State income tax forms 2011 6. State income tax forms 2011   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. State income tax forms 2011 However, to determine these costs, you must value your inventory at the beginning and end of each tax year. State income tax forms 2011 This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. State income tax forms 2011 This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. State income tax forms 2011 However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. State income tax forms 2011 If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. State income tax forms 2011 For more information, see chapter 2. State income tax forms 2011 Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. State income tax forms 2011 These lines are reproduced below and are explained in the discussion that follows. State income tax forms 2011 35 Inventory at beginning of year. State income tax forms 2011 If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. State income tax forms 2011 Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. State income tax forms 2011 Subtract line 41 from line 40. State income tax forms 2011  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. State income tax forms 2011 If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). State income tax forms 2011 Opening inventory usually will be identical to the closing inventory of the year before. State income tax forms 2011 You must explain any difference in a schedule attached to your return. State income tax forms 2011 Donation of inventory. State income tax forms 2011   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. State income tax forms 2011 The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. State income tax forms 2011 You must remove the amount of your contribution deduction from your opening inventory. State income tax forms 2011 It is not part of the cost of goods sold. State income tax forms 2011   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. State income tax forms 2011 Treat the inventory's cost as you would ordinarily treat it under your method of accounting. State income tax forms 2011 For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. State income tax forms 2011   A special rule may apply to certain donations of food inventory. State income tax forms 2011 See Publication 526, Charitable Contributions. State income tax forms 2011 Example 1. State income tax forms 2011 You are a calendar year taxpayer who uses an accrual method of accounting. State income tax forms 2011 In 2013, you contributed property from inventory to a church. State income tax forms 2011 It had a fair market value of $600. State income tax forms 2011 The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. State income tax forms 2011 The charitable contribution allowed for 2013 is $400 ($600 − $200). State income tax forms 2011 The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. State income tax forms 2011 The cost of goods sold you use in determining gross income for 2013 must not include the $400. State income tax forms 2011 You remove that amount from opening inventory for 2013. State income tax forms 2011 Example 2. State income tax forms 2011 If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. State income tax forms 2011 You would not be allowed any charitable contribution deduction for the contributed property. State income tax forms 2011 Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. State income tax forms 2011 If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. State income tax forms 2011 Trade discounts. State income tax forms 2011   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. State income tax forms 2011 You must use the prices you pay (not the stated prices) in figuring your cost of purchases. State income tax forms 2011 Do not show the discount amount separately as an item in gross income. State income tax forms 2011   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. State income tax forms 2011 Cash discounts. State income tax forms 2011   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. State income tax forms 2011 There are two methods of accounting for cash discounts. State income tax forms 2011 You can either credit them to a separate discount account or deduct them from total purchases for the year. State income tax forms 2011 Whichever method you use, you must be consistent. State income tax forms 2011 If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. State income tax forms 2011 For more information, see Change in Accounting Method in chapter 2. State income tax forms 2011   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. State income tax forms 2011 If you use this method, do not reduce your cost of goods sold by the cash discounts. State income tax forms 2011 Purchase returns and allowances. State income tax forms 2011   You must deduct all returns and allowances from your total purchases during the year. State income tax forms 2011 Merchandise withdrawn from sale. State income tax forms 2011   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. State income tax forms 2011 Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. State income tax forms 2011 You must also charge the amount to your drawing account. State income tax forms 2011   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. State income tax forms 2011 As stated above, you also use it to record withdrawals of merchandise for personal or family use. State income tax forms 2011 This account is also known as a “withdrawals account” or “personal account. State income tax forms 2011 ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. State income tax forms 2011 Small merchandisers (wholesalers, retailers, etc. State income tax forms 2011 ) usually do not have labor costs that can properly be charged to cost of goods sold. State income tax forms 2011 In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. State income tax forms 2011 Direct labor. State income tax forms 2011   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. State income tax forms 2011 They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. State income tax forms 2011 Indirect labor. State income tax forms 2011   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. State income tax forms 2011 Other labor. State income tax forms 2011   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. State income tax forms 2011 Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. State income tax forms 2011 Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. State income tax forms 2011 Those that are not used in the manufacturing process are treated as deferred charges. State income tax forms 2011 You deduct them as a business expense when you use them. State income tax forms 2011 Business expenses are discussed in chapter 8. State income tax forms 2011 Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. State income tax forms 2011 Containers. State income tax forms 2011   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. State income tax forms 2011 If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. State income tax forms 2011 Freight-in. State income tax forms 2011   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. State income tax forms 2011 Overhead expenses. State income tax forms 2011   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. State income tax forms 2011 The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. State income tax forms 2011 Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. State income tax forms 2011 Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. State income tax forms 2011 Inventory at the end of the year is also known as closing or ending inventory. State income tax forms 2011 Your ending inventory will usually become the beginning inventory of your next tax year. State income tax forms 2011 Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. State income tax forms 2011 Prev  Up  Next   Home   More Online Publications