File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

State Tax Preparation

H And R Block Free TaxH&r Block State TaxesOne Source Talent ChicagoIrs Forms 1040nrIrs.gov 1040x FormIrs Gov EfileFile Back Tax Returns OnlineFree E-file 1040ezLiberty TaxFile A 1040x Online For FreeTurbotax MilitaryFree Downloadable Irs Tax FormsState Tax FileTaxes Hrblock ComEz Form OnlineAmended Tax Return For 2010Search Irs Gov FreefileE File Tax Returns1040x 2010File Taxes Online For Free2012 1040 Ez Tax FormHow Do I File An Amended Tax Return2011 Federal Tax FormFile 2010 Taxes Late Online FreeHow To File Taxes Online For Free 2011New TaxBest Online Tax Software For MilitaryAmend 2012 Tax Return FreeIrs 1040ez Forms2009 Tax Software1040 Online2011 1040Amend 2011 TaxesHelp Filling Out 1040xPenalties For Filing Taxes LateE File State Tax FreeHow To File 2012 State TaxesFree Online Federal Tax Filing 2012Income Tax Forms 2010E File Form 1040x

State Tax Preparation

State tax preparation Publication 15-B - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Work Opportunity Tax Credit Extended

The American Taxpayer Relief Act of 2012 (ATRA) (H.R. 8) extends the Work Opportunity Tax Credit (WOTC) for hiring certain workers through Dec. 31, 2013.

The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC), including adding new categories to the qualified veterans targeted group and expanding the WOTC to make a reduced credit available to tax-exempt organizations for hiring qualified veterans. The VOW Act also extended the WOTC for qualified veterans hired before Jan.1, 2013.  The other targeted group categories were not extended by the VOW Act and expired for targeted group members other than qualified veterans hired after Dec.31, 2011. 

ATRA extends the WOTC for qualified veterans hired before Jan. 1, 2014.  ATRA also extends the WOTC for targeted group members, other than qualified veterans, hired after Dec.31, 2011, and before Jan.1, 2014.     

Pre-screening and Certification Requirements

All employers must obtain certification that an individual is a member of a targeted group, before the employer may claim the WOTC. The process for certifying the veterans for this credit is the same for all employers. To obtain certification, employers must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit. 

Normally, an eligible employer must file Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit, with their respective state workforce agency within 28 days after the eligible worker begins work. However, as discussed below, the IRS has provided special transition rules for the recent legislative changes. 

Special Transition Rules:

Under the special transition rules, an employer who hires a member of a targeted group, other than a qualified veteran, after Dec.31, 2011, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. An employer who hires a veteran after Dec. 31, 2012, and on or before March 31, 2013, will be considered to have timely filed Form 8850 if it submits the completed form to the respective state workforce agency by April 29, 2013. The 28-day rule will be applicable after that date. See Notice 2013-14 for further processing and transition timeframe rules for Form 8850.  

For more information on the pre-screening and certification process, see Form 8850, Pre-Screening Notice and Certification Request and the instructions.

Employers should contact their individual state workforce agency with any specific processing questions for Forms 8850.

Claiming the Credit

Taxable Employers

For taxable employers, the WOTC may be claimed for hiring targeted group members, including qualified veterans, who begin work before Jan.1, 2014.

After the required certification is secured, taxable employers claim the tax credit as a general business credit against their income tax. The process for taxable employers claiming the WOTC remains the same.
For additional information, see:

Tax-exempt Employers

Qualified tax-exempt organizations described in IRC Section 501(c) and exempt from taxation under IRC Section 501(a), may claim the credit for qualified veterans who begin work on or after Nov. 22, 2011, and before Jan.1, 2014. Tax-exempt employers may not claim the WOTC for other targeted group members. 

After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (PDF).

File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately.

Page Last Reviewed or Updated: 20-Mar-2014

The State Tax Preparation

State tax preparation Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. State tax preparation Tax questions. State tax preparation Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. State tax preparation irs. State tax preparation gov/pub929. State tax preparation Reminders Social security number (SSN). State tax preparation  Dependents who are required to file a tax return must have an SSN. State tax preparation To apply for an SSN, file Form SS-5 with the Social Security Administration. State tax preparation You can go to the website www. State tax preparation socialsecurity. State tax preparation gov for more information. State tax preparation Individual taxpayer identification number (ITIN). State tax preparation  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. State tax preparation To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. State tax preparation It takes 6-10 weeks to get an ITIN. State tax preparation The ITIN is entered wherever an SSN is requested on a tax return. State tax preparation If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. State tax preparation See the Form W-7 instructions for more information. State tax preparation An ITIN is for tax use only. State tax preparation It does not entitle you to social security benefits or change your employment or immigration status under U. State tax preparation S. State tax preparation law. State tax preparation Effective January 1, 2013, ITINs will expire after 5 years. State tax preparation Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. State tax preparation Photographs of missing children. State tax preparation  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax preparation Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax preparation 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 tax preparation Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. State tax preparation  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). State tax preparation Definitions. State tax preparation   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. State tax preparation Comments and suggestions. State tax preparation   We welcome your comments about this publication and your suggestions for future editions. State tax preparation   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax preparation NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax preparation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax preparation   You can send your comments from www. State tax preparation irs. State tax preparation gov/formspubs/. State tax preparation Click on “More Information” and then on “Comment on Tax Forms and Publications. State tax preparation ”   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 tax preparation Ordering forms and publications. State tax preparation   Visit www. State tax preparation irs. State tax preparation 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. State tax preparation Internal Revenue Service 1201 N. State tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax preparation   If you have a tax question, check the information available on IRS. State tax preparation gov or call 1-800-829-1040. State tax preparation We cannot answer tax questions sent to either of the above addresses. State tax preparation Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. State tax preparation Prev  Up  Next   Home   More Online Publications