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Tax Return Preparation State Income Taxes

Tax return preparation state income taxes Publication 501 - Main Content Table of Contents Who Must FileSelf-employed persons. Tax return preparation state income taxes Filing Requirements for Most Taxpayers Dependents Other Situations Who Should File Filing StatusMarital Status Single Married Filing Jointly Married Filing Separately Head of Household Qualifying Widow(er) With Dependent Child ExemptionsForm 1040EZ filers. Tax return preparation state income taxes Form 1040A filers. Tax return preparation state income taxes Form 1040 filers. Tax return preparation state income taxes More information. Tax return preparation state income taxes Personal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Tax return preparation state income taxes Taxpayer identification numbers for aliens. Tax return preparation state income taxes Taxpayer identification numbers for adoptees. Tax return preparation state income taxes Standard DeductionStandard Deduction Amount Standard Deduction for Dependents Who Should Itemize How To Get Tax HelpLow Income Taxpayer Clinics Who Must File If you are a U. Tax return preparation state income taxes S. Tax return preparation state income taxes citizen or resident alien, whether you must file a federal income tax return depends on your gross income, your filing status, your age, and whether you are a dependent. Tax return preparation state income taxes For details, see Table 1 and Table 2. Tax return preparation state income taxes You also must file if one of the situations described in Table 3 applies. Tax return preparation state income taxes The filing requirements apply even if you owe no tax. Tax return preparation state income taxes Table 1. Tax return preparation state income taxes 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Tax return preparation state income taxes . Tax return preparation state income taxes . Tax return preparation state income taxes AND at the end of 2013 you were. Tax return preparation state income taxes . Tax return preparation state income taxes . Tax return preparation state income taxes * THEN file a return if your gross income was at least. Tax return preparation state income taxes . Tax return preparation state income taxes . Tax return preparation state income taxes ** single under 65  $10,000 65 or older $11,500 head of household under 65 $12,850 65 or older $14,350 married, filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married, filing separately any age  $3,900 qualifying widow(er) with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Tax return preparation state income taxes ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Tax return preparation state income taxes Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Tax return preparation state income taxes If (a) or (b) applies, see the Form 1040 instructions to figure the taxable part of social security benefits you must include in gross income. Tax return preparation state income taxes Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Tax return preparation state income taxes Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Tax return preparation state income taxes But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Tax return preparation state income taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Tax return preparation state income taxes You may have to pay a penalty if you are required to file a return but fail to do so. Tax return preparation state income taxes If you willfully fail to file a return, you may be subject to criminal prosecution. Tax return preparation state income taxes For information on what form to use — Form 1040EZ, Form 1040A, or Form 1040 — see the instructions for your tax return. Tax return preparation state income taxes Gross income. Tax return preparation state income taxes    Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Tax return preparation state income taxes If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Tax return preparation state income taxes For a list of community property states, see Community property states under Married Filing Separately, later. Tax return preparation state income taxes Self-employed persons. Tax return preparation state income taxes    If you are self-employed in a business that provides services (where products are not a factor), your gross income from that business is the gross receipts. Tax return preparation state income taxes If you are self-employed in a business involving manufacturing, merchandising, or mining, your gross income from that business is the total sales minus the cost of goods sold. Tax return preparation state income taxes In either case, you must add any income from investments and from incidental or outside operations or sources. Tax return preparation state income taxes    You must file Form 1040 if you owe any self-employment tax. Tax return preparation state income taxes Filing status. Tax return preparation state income taxes    Your filing status generally depends on whether you are single or married. Tax return preparation state income taxes Whether you are single or married is determined at the end of your tax year, which is December 31 for most taxpayers. Tax return preparation state income taxes Filing status is discussed in detail later in this publication. Tax return preparation state income taxes Age. Tax return preparation state income taxes    Age is a factor in determining if you must file a return only if you are 65 or older at the end of your tax year. Tax return preparation state income taxes For 2013, you are 65 or older if you were born before January 2, 1949. Tax return preparation state income taxes Filing Requirements for Most Taxpayers You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Tax return preparation state income taxes Dependents should see Table 2 instead. Tax return preparation state income taxes Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true. Tax return preparation state income taxes You are the surviving spouse, executor, administrator, or legal representative. Tax return preparation state income taxes The decedent met the filing requirements described in this publication at the time of his or her death. Tax return preparation state income taxes For more information, see Final Income Tax Return for Decedent — Form 1040 in Publication 559. Tax return preparation state income taxes Table 2. Tax return preparation state income taxes 2013 Filing Requirements for Dependents See Exemptions for Dependents to find out if you are a dependent. Tax return preparation state income taxes If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Tax return preparation state income taxes  In this table, unearned income includes taxable interest, ordinary dividends, and capital gain distributions. Tax return preparation state income taxes It also includes unemployment compensation, taxable social security benefits, pensions, annuities, and distributions of unearned income from a trust. Tax return preparation state income taxes Earned income includes salaries, wages, tips, professional fees, and taxable scholarship and fellowship grants. Tax return preparation state income taxes Gross income is the total of your unearned and earned income. Tax return preparation state income taxes If your gross income was $3,900 or more, you usually cannot be claimed as a dependent unless you are a qualifying child. Tax return preparation state income taxes For details, see Exemptions for Dependents. Tax return preparation state income taxes Single dependents—Were you either age 65 or older or blind? □ No. Tax return preparation state income taxes You must file a return if any of the following apply. Tax return preparation state income taxes Your unearned income was more than $1,000. Tax return preparation state income taxes Your earned income was more than $6,100. Tax return preparation state income taxes Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750) plus $350. Tax return preparation state income taxes     □ Yes. Tax return preparation state income taxes You must file a return if any of the following apply. Tax return preparation state income taxes Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Tax return preparation state income taxes Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Tax return preparation state income taxes Your gross income was more than the larger of—  $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Tax return preparation state income taxes     Married dependents—Were you either age 65 or older or blind? □ No. Tax return preparation state income taxes You must file a return if any of the following apply. Tax return preparation state income taxes Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax return preparation state income taxes Your unearned income was more than $1,000. Tax return preparation state income taxes Your earned income was more than $6,100. Tax return preparation state income taxes Your gross income was more than the larger of— $1,000, or Your earned income (up to $5,750 plus $350. Tax return preparation state income taxes     □ Yes. Tax return preparation state income taxes You must file a return if any of the following apply. Tax return preparation state income taxes Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax return preparation state income taxes Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Tax return preparation state income taxes Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Tax return preparation state income taxes Your gross income was more than the larger of— $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Tax return preparation state income taxes     U. Tax return preparation state income taxes S. Tax return preparation state income taxes Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. Tax return preparation state income taxes For more information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Tax return preparation state income taxes S. Tax return preparation state income taxes Citizens and Resident Aliens Abroad. Tax return preparation state income taxes Residents of Puerto Rico If you are a U. Tax return preparation state income taxes S. Tax return preparation state income taxes citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Tax return preparation state income taxes S. Tax return preparation state income taxes income tax return for any year in which you meet the income requirements. Tax return preparation state income taxes This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Tax return preparation state income taxes If you are a bona fide resident of Puerto Rico for the whole year, your U. Tax return preparation state income taxes S. Tax return preparation state income taxes gross income does not include income from sources within Puerto Rico. Tax return preparation state income taxes It does, however, include any income you received for your services as an employee of the United States or any U. Tax return preparation state income taxes S. Tax return preparation state income taxes agency. Tax return preparation state income taxes If you receive income from Puerto Rican sources that is not subject to U. Tax return preparation state income taxes S. Tax return preparation state income taxes tax, you must reduce your standard deduction, which reduces the amount of income you can have before you must file a U. Tax return preparation state income taxes S. Tax return preparation state income taxes income tax return. Tax return preparation state income taxes For more information, see Publication 570, Tax Guide for Individuals With Income From U. Tax return preparation state income taxes S. Tax return preparation state income taxes Possessions. Tax return preparation state income taxes Individuals With Income From U. Tax return preparation state income taxes S. Tax return preparation state income taxes Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Tax return preparation state income taxes S. Tax return preparation state income taxes Virgin Islands, special rules may apply when determining whether you must file a U. Tax return preparation state income taxes S. Tax return preparation state income taxes federal income tax return. Tax return preparation state income taxes In addition, you may have to file a return with the individual possession government. Tax return preparation state income taxes See Publication 570 for more information. Tax return preparation state income taxes Dependents A person who is a dependent may still have to file a return. Tax return preparation state income taxes It depends on his or her earned income, unearned income, and gross income. Tax return preparation state income taxes For details, see Table 2. Tax return preparation state income taxes A dependent must also file if one of the situations described in Table 3 applies. Tax return preparation state income taxes Responsibility of parent. Tax return preparation state income taxes    If a dependent child must file an income tax return but cannot file due to age or any other reason, a parent, guardian, or other legally responsible person must file it for the child. Tax return preparation state income taxes If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Tax return preparation state income taxes ” Earned income. Tax return preparation state income taxes    Earned income includes salaries, wages, professional fees, and other amounts received as pay for work you actually perform. Tax return preparation state income taxes Earned income (only for purposes of filing requirements and the standard deduction) also includes any part of a scholarship that you must include in your gross income. Tax return preparation state income taxes See chapter 1 of Publication 970, Tax Benefits for Education, for more information on taxable and nontaxable scholarships. Tax return preparation state income taxes Child's earnings. Tax return preparation state income taxes    Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Tax return preparation state income taxes This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Tax return preparation state income taxes But if the child does not pay the tax due on this income, the parent is liable for the tax. Tax return preparation state income taxes Unearned income. Tax return preparation state income taxes    Unearned income includes income such as interest, dividends, and capital gains. Tax return preparation state income taxes Trust distributions of interest, dividends, capital gains, and survivor annuities are also considered unearned income. Tax return preparation state income taxes Election to report child's unearned income on parent's return. Tax return preparation state income taxes    You may be able to include your child's interest and dividend income on your tax return. Tax return preparation state income taxes If you do this, your child will not have to file a return. Tax return preparation state income taxes To make this election, all of the following conditions must be met. Tax return preparation state income taxes Your child was under age 19 (or under age 24 if a student) at the end of 2013. Tax return preparation state income taxes (A child born on January 1, 1995, is considered to be age 19 at the end of 2013; you cannot make the election for this child unless the child was a student. Tax return preparation state income taxes Similarly, a child born on January 1, 1990, is considered to be age 24 at the end of 2013; you cannot make the election for this child. Tax return preparation state income taxes ) Your child had gross income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Tax return preparation state income taxes The interest and dividend income was less than $10,000. Tax return preparation state income taxes Your child is required to file a return for 2013 unless you make this election. Tax return preparation state income taxes Your child does not file a joint return for 2013. Tax return preparation state income taxes No estimated tax payment was made for 2013 and no 2012 overpayment was applied to 2013 under your child's name and social security number. Tax return preparation state income taxes No federal income tax was withheld from your child's income under the backup withholding rules. Tax return preparation state income taxes You are the parent whose return must be used when making the election to report your child's unearned income. Tax return preparation state income taxes   For more information, see Form 8814 and Parent's Election To Report Child's Interest and Dividends in Publication 929. Tax return preparation state income taxes Other Situations You may have to file a tax return even if your gross income is less than the amount shown in Table 1 or Table 2 for your filing status. Tax return preparation state income taxes See Table 3 for those other situations when you must file. Tax return preparation state income taxes Table 3. Tax return preparation state income taxes Other Situations When You Must File a 2013 Return If any of the four conditions listed below applied to you for 2013, you must file a return. Tax return preparation state income taxes 1. Tax return preparation state income taxes You owe any special taxes, including any of the following. Tax return preparation state income taxes   a. Tax return preparation state income taxes Alternative minimum tax. Tax return preparation state income taxes (See Form 6251. Tax return preparation state income taxes )   b. Tax return preparation state income taxes Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Tax return preparation state income taxes (See Publication 590, Individual Retirement Arrangements (IRAs), and Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Tax return preparation state income taxes ) But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Tax return preparation state income taxes   c. Tax return preparation state income taxes Social security or Medicare tax on tips you did not report to your employer (see Publication 531, Reporting Tip Income) or on wages you received from an employer who did not withhold these taxes (see Form 8919). Tax return preparation state income taxes   d. Tax return preparation state income taxes Write-in taxes, including uncollected social security, Medicare, or railroad retirement tax on tips you reported to your employer or on group-term life insurance and additional tax on health savings accounts. Tax return preparation state income taxes (See Publication 531, Publication 969, and the Form 1040 instructions for line 60. Tax return preparation state income taxes )   e. Tax return preparation state income taxes Household employment taxes. Tax return preparation state income taxes But if you are filing a return only because you owe these taxes, you can file Schedule H (Form 1040) by itself. Tax return preparation state income taxes   f. Tax return preparation state income taxes Recapture taxes. Tax return preparation state income taxes (See the Form 1040 instructions for lines 44, 59b, and 60. Tax return preparation state income taxes ) 2. Tax return preparation state income taxes You (or your spouse if filing jointly) received Archer MSA, Medicare Advantage MSA, or health savings account distributions. Tax return preparation state income taxes 3. Tax return preparation state income taxes You had net earnings from self-employment of at least $400. Tax return preparation state income taxes (See Schedule SE (Form 1040) and its instructions. Tax return preparation state income taxes ) 4. Tax return preparation state income taxes You had wages of $108. Tax return preparation state income taxes 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Tax return preparation state income taxes (See Schedule SE (Form 1040) and its instructions. Tax return preparation state income taxes ) Who Should File Even if you do not have to file, you should file a tax return if you can get money back. Tax return preparation state income taxes For example, you should file if one of the following applies. Tax return preparation state income taxes You had income tax withheld from your pay. Tax return preparation state income taxes You made estimated tax payments for the year or had any of your overpayment for last year applied to this year's estimated tax. Tax return preparation state income taxes You qualify for the earned income credit. Tax return preparation state income taxes See Publication 596, Earned Income Credit (EIC), for more information. Tax return preparation state income taxes You qualify for the additional child tax credit. Tax return preparation state income taxes See the instructions for the tax form you file (Form 1040 or 1040A) for more information. Tax return preparation state income taxes You qualify for the refundable American opportunity education credit. Tax return preparation state income taxes See Form 8863, Education Credits. Tax return preparation state income taxes You qualify for the health coverage tax credit. Tax return preparation state income taxes For information about this credit, see Form 8885, Health Coverage Tax Credit. Tax return preparation state income taxes You qualify for the credit for federal tax on fuels. Tax return preparation state income taxes See Form 4136, Credit for Federal Tax Paid on Fuels. Tax return preparation state income taxes Form 1099-B received. Tax return preparation state income taxes    Even if you are not required to file a return, you should consider filing if all of the following apply. Tax return preparation state income taxes You received a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions (or substitute statement). Tax return preparation state income taxes The amount in box 2a of Form 1099-B (or substitute statement), when added to your other gross income, means you have to file a tax return because of the filing requirement in Table 1 or Table 2 that applies to you. Tax return preparation state income taxes Box 3 of Form 1099-B (or substitute statement) is blank. Tax return preparation state income taxes In this case, filing a return may keep you from getting a notice from the IRS. Tax return preparation state income taxes Filing Status You must determine your filing status before you can determine whether you must file a tax return, your standard deduction (discussed later), and your tax. Tax return preparation state income taxes You also use your filing status to determine whether you are eligible to claim certain other deductions and credits. Tax return preparation state income taxes There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) With Dependent Child. Tax return preparation state income taxes If more than one filing status applies to you, choose the one that will give you the lowest tax. Tax return preparation state income taxes Marital Status In general, your filing status depends on whether you are considered unmarried or married. Tax return preparation state income taxes Unmarried persons. Tax return preparation state income taxes    You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Tax return preparation state income taxes   State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Tax return preparation state income taxes Divorced persons. Tax return preparation state income taxes    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Tax return preparation state income taxes Divorce and remarriage. Tax return preparation state income taxes    If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Tax return preparation state income taxes Annulled marriages. Tax return preparation state income taxes    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Tax return preparation state income taxes You must file amended returns (Form 1040X) claiming single or head of household status for all tax years that are affected by the annulment and not closed by the statute of limitations for filing a tax return. Tax return preparation state income taxes Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Tax return preparation state income taxes If you filed your original tax return early (for example, March 1), your return is considered filed on the due date (generally April 15). Tax return preparation state income taxes However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Tax return preparation state income taxes Head of household or qualifying widow(er) with dependent child. Tax return preparation state income taxes    If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Tax return preparation state income taxes See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Tax return preparation state income taxes Married persons. Tax return preparation state income taxes    If you are considered married, you and your spouse can file a joint return or separate returns. Tax return preparation state income taxes Considered married. Tax return preparation state income taxes    You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Tax return preparation state income taxes You are married and living together. Tax return preparation state income taxes You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Tax return preparation state income taxes You are married and living apart but not legally separated under a decree of divorce or separate maintenance. Tax return preparation state income taxes You are separated under an interlocutory (not final) decree of divorce. Tax return preparation state income taxes Same-sex marriage. Tax return preparation state income taxes    For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Tax return preparation state income taxes The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Tax return preparation state income taxes However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Tax return preparation state income taxes   The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Tax return preparation state income taxes S. Tax return preparation state income taxes territories and possessions. Tax return preparation state income taxes It means any domestic jurisdiction that has the legal authority to sanction marriages. Tax return preparation state income taxes The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Tax return preparation state income taxes   If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Tax return preparation state income taxes However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status, as explained later. Tax return preparation state income taxes   For more details, see Answers to Frequently Asked Questions For Individuals of the Same Sex Who Are Married Under State Law on IRS. Tax return preparation state income taxes gov. Tax return preparation state income taxes Spouse died during the year. Tax return preparation state income taxes    If your spouse died during the year, you are considered married for the whole year for filing status purposes. Tax return preparation state income taxes   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Tax return preparation state income taxes For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Tax return preparation state income taxes   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Tax return preparation state income taxes Your deceased spouse's filing status is married filing separately for that year. Tax return preparation state income taxes Married persons living apart. Tax return preparation state income taxes    If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Tax return preparation state income taxes If you qualify to file as head of household instead of as married filing separately, your standard deduction will be higher. Tax return preparation state income taxes Also, your tax may be lower, and you may be able to claim the earned income credit. Tax return preparation state income taxes See Head of Household , later. Tax return preparation state income taxes Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Tax return preparation state income taxes To determine your marital status, see Marital Status , earlier. Tax return preparation state income taxes Widow(er). Tax return preparation state income taxes    Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Tax return preparation state income taxes You may, however, be able to use another filing status that will give you a lower tax. Tax return preparation state income taxes See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Tax return preparation state income taxes How to file. Tax return preparation state income taxes    You can file Form 1040. Tax return preparation state income taxes If you have taxable income of less than $100,000, you may be able to file Form 1040A. Tax return preparation state income taxes If, in addition, you have no dependents, are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Tax return preparation state income taxes If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Tax return preparation state income taxes Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax. Tax return preparation state income taxes Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Tax return preparation state income taxes On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Tax return preparation state income taxes You can file a joint return even if one of you had no income or deductions. Tax return preparation state income taxes If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Tax return preparation state income taxes Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Tax return preparation state income taxes If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Tax return preparation state income taxes You can choose the method that gives the two of you the lower combined tax. Tax return preparation state income taxes How to file. Tax return preparation state income taxes    If you file as married filing jointly, you can use Form 1040. Tax return preparation state income taxes If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Tax return preparation state income taxes If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Tax return preparation state income taxes If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Tax return preparation state income taxes Use the Married filing jointly column of the Tax Table, or Section B of the Tax Computation Worksheet, to figure your tax. Tax return preparation state income taxes Spouse died. Tax return preparation state income taxes    If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Tax return preparation state income taxes See Spouse died during the year , under Married persons, earlier. Tax return preparation state income taxes   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Tax return preparation state income taxes Divorced persons. Tax return preparation state income taxes    If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Tax return preparation state income taxes Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Tax return preparation state income taxes Accounting period. Tax return preparation state income taxes    Both of you must use the same accounting period, but you can use different accounting methods. Tax return preparation state income taxes Joint responsibility. Tax return preparation state income taxes    Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Tax return preparation state income taxes This means that if one spouse does not pay the tax due, the other may have to. Tax return preparation state income taxes Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Tax return preparation state income taxes One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Tax return preparation state income taxes   You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Tax return preparation state income taxes Divorced taxpayer. Tax return preparation state income taxes    You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Tax return preparation state income taxes This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Tax return preparation state income taxes Relief from joint responsibility. Tax return preparation state income taxes    In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Tax return preparation state income taxes You can ask for relief no matter how small the liability. Tax return preparation state income taxes   There are three types of relief available. Tax return preparation state income taxes Innocent spouse relief. Tax return preparation state income taxes Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date the election for this relief is filed). Tax return preparation state income taxes Equitable relief. Tax return preparation state income taxes    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Tax return preparation state income taxes Publication 971, Innocent Spouse Relief, explains the kinds of relief and who may qualify for them. Tax return preparation state income taxes Signing a joint return. Tax return preparation state income taxes    For a return to be considered a joint return, both spouses generally must sign the return. Tax return preparation state income taxes Spouse died before signing. Tax return preparation state income taxes    If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Tax return preparation state income taxes If neither you nor anyone else has been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Tax return preparation state income taxes Spouse away from home. Tax return preparation state income taxes    If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so it can be filed on time. Tax return preparation state income taxes Injury or disease prevents signing. Tax return preparation state income taxes    If your spouse cannot sign because of injury or disease and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Tax return preparation state income taxes ” Be sure to also sign in the space provided for your signature. Tax return preparation state income taxes Attach a dated statement, signed by you, to the return. Tax return preparation state income taxes The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Tax return preparation state income taxes Signing as guardian of spouse. Tax return preparation state income taxes    If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Tax return preparation state income taxes Spouse in combat zone. Tax return preparation state income taxes    You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Tax return preparation state income taxes Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Tax return preparation state income taxes For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Tax return preparation state income taxes Other reasons spouse cannot sign. Tax return preparation state income taxes    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Tax return preparation state income taxes Attach the power of attorney (or a copy of it) to your tax return. Tax return preparation state income taxes You can use Form 2848. Tax return preparation state income taxes Nonresident alien or dual-status alien. Tax return preparation state income taxes    Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Tax return preparation state income taxes However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Tax return preparation state income taxes S. Tax return preparation state income taxes citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Tax return preparation state income taxes If you do file a joint return, you and your spouse are both treated as U. Tax return preparation state income taxes S. Tax return preparation state income taxes residents for the entire tax year. Tax return preparation state income taxes See chapter 1 of Publication 519. Tax return preparation state income taxes Married Filing Separately You can choose married filing separately as your filing status if you are married. Tax return preparation state income taxes This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Tax return preparation state income taxes If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Tax return preparation state income taxes You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Tax return preparation state income taxes This can apply to you even if you are not divorced or legally separated. Tax return preparation state income taxes If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Tax return preparation state income taxes The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Tax return preparation state income taxes See Head of Household , later, for more information. Tax return preparation state income taxes You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Tax return preparation state income taxes However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Tax return preparation state income taxes This way you can make sure you are using the filing status that results in the lowest combined tax. Tax return preparation state income taxes When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Tax return preparation state income taxes How to file. Tax return preparation state income taxes    If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Tax return preparation state income taxes You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Tax return preparation state income taxes   You can file Form 1040. Tax return preparation state income taxes If your taxable income is less than $100,000, you may be able to file Form 1040A. Tax return preparation state income taxes Select this filing status by checking the box on line 3 of either form. Tax return preparation state income taxes Enter your spouse's full name and SSN or ITIN in the spaces provided. Tax return preparation state income taxes If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Tax return preparation state income taxes Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Tax return preparation state income taxes Special Rules If you choose married filing separately as your filing status, the following special rules apply. Tax return preparation state income taxes Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Tax return preparation state income taxes Your tax rate generally is higher than on a joint return. Tax return preparation state income taxes Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Tax return preparation state income taxes You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return). Tax return preparation state income taxes If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Tax return preparation state income taxes See Joint Return Test in Publication 503, Child and Dependent Care Expenses, for more information. Tax return preparation state income taxes You cannot take the earned income credit. Tax return preparation state income taxes You cannot take the exclusion or credit for adoption expenses in most cases. Tax return preparation state income taxes You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Tax return preparation state income taxes You cannot exclude any interest income from qualified U. Tax return preparation state income taxes S. Tax return preparation state income taxes savings bonds you used for higher education expenses. Tax return preparation state income taxes If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Tax return preparation state income taxes The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Tax return preparation state income taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Tax return preparation state income taxes If your spouse itemizes deductions, you cannot claim the standard deduction. Tax return preparation state income taxes If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Tax return preparation state income taxes Adjusted gross income (AGI) limits. Tax return preparation state income taxes    If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Tax return preparation state income taxes Individual retirement arrangements (IRAs). Tax return preparation state income taxes    You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Tax return preparation state income taxes Your deduction is reduced or eliminated if your income is more than a certain amount. Tax return preparation state income taxes This amount is much lower for married individuals who file separately and lived together at any time during the year. Tax return preparation state income taxes For more information, see How Much Can You Deduct? in chapter 1 of Publication 590. Tax return preparation state income taxes Rental activity losses. Tax return preparation state income taxes    If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income up to $25,000. Tax return preparation state income taxes This is called a special allowance. Tax return preparation state income taxes However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Tax return preparation state income taxes Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Tax return preparation state income taxes See Rental Activities in Publication 925, Passive Activity and At-Risk Rules. Tax return preparation state income taxes Community property states. Tax return preparation state income taxes    If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Tax return preparation state income taxes See Publication 555, Community Property. Tax return preparation state income taxes Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Tax return preparation state income taxes You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Tax return preparation state income taxes This does not include any extensions. Tax return preparation state income taxes A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Tax return preparation state income taxes Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Tax return preparation state income taxes Exception. Tax return preparation state income taxes    A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Tax return preparation state income taxes The personal representative has 1 year from the due date (including extensions) of the return to make the change. Tax return preparation state income taxes See Publication 559 for more information on filing income tax returns for a decedent. Tax return preparation state income taxes Head of Household You may be able to file as head of household if you meet all the following requirements. Tax return preparation state income taxes You are unmarried or considered unmarried on the last day of the year. Tax return preparation state income taxes See Marital Status , earlier, and Considered Unmarried , later. Tax return preparation state income taxes You paid more than half the cost of keeping up a home for the year. Tax return preparation state income taxes A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Tax return preparation state income taxes However, if the qualifying person is your dependent parent, he or she does not have to live with you. Tax return preparation state income taxes See Special rule for parent , later, under Qualifying Person. Tax return preparation state income taxes If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Tax return preparation state income taxes You will also receive a higher standard deduction than if you file as single or married filing separately. Tax return preparation state income taxes How to file. Tax return preparation state income taxes    If you file as head of household, you can use Form 1040. Tax return preparation state income taxes If you have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Tax return preparation state income taxes Indicate your choice of this filing status by checking the box on line 4 of either form. Tax return preparation state income taxes Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Tax return preparation state income taxes Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Tax return preparation state income taxes You are considered unmarried on the last day of the tax year if you meet all the following tests. Tax return preparation state income taxes You file a separate return (defined earlier under Joint Return After Separate Returns ). Tax return preparation state income taxes You paid more than half the cost of keeping up your home for the tax year. Tax return preparation state income taxes Your spouse did not live in your home during the last 6 months of the tax year. Tax return preparation state income taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Tax return preparation state income taxes See Temporary absences , later. Tax return preparation state income taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. Tax return preparation state income taxes (See Home of qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Tax return preparation state income taxes ) You must be able to claim an exemption for the child. Tax return preparation state income taxes However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents (or parents who live apart) under Qualifying Child or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative. Tax return preparation state income taxes The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents . Tax return preparation state income taxes If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Tax return preparation state income taxes See Publication 555 for more information. Tax return preparation state income taxes Nonresident alien spouse. Tax return preparation state income taxes    You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Tax return preparation state income taxes However, your spouse is not a qualifying person for head of household purposes. Tax return preparation state income taxes You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Tax return preparation state income taxes Choice to treat spouse as resident. Tax return preparation state income taxes    You are considered married if you choose to treat your spouse as a resident alien. Tax return preparation state income taxes See chapter 1 of Publication 519. Tax return preparation state income taxes Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Tax return preparation state income taxes You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 1. Tax return preparation state income taxes Worksheet 1. Tax return preparation state income taxes Cost of Keeping Up a Home         Amount You  Paid Total  Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $       Minus total amount you paid   ()       Amount others paid   $       If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Tax return preparation state income taxes Costs you include. Tax return preparation state income taxes    Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Tax return preparation state income taxes   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Tax return preparation state income taxes However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Tax return preparation state income taxes Costs you do not include. Tax return preparation state income taxes    Do not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Tax return preparation state income taxes Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Tax return preparation state income taxes Qualifying Person See Table 4 to see who is a qualifying person. Tax return preparation state income taxes Any person not described in Table 4 is not a qualifying person. Tax return preparation state income taxes Example 1—child. Tax return preparation state income taxes Your unmarried son lived with you all year and was 18 years old at the end of the year. Tax return preparation state income taxes He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Tax return preparation state income taxes As a result, he is your qualifying child (see Qualifying Child , later) and, because he is single, your qualifying person for head of household purposes. Tax return preparation state income taxes Example 2—child who is not qualifying person. Tax return preparation state income taxes The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Tax return preparation state income taxes Because he does not meet the age test (explained later under Qualifying Child), your son is not your qualifying child. Tax return preparation state income taxes Because he does not meet the gross income test (explained later under Qualifying Relative), he is not your qualifying relative. Tax return preparation state income taxes As a result, he is not your qualifying person for head of household purposes. Tax return preparation state income taxes Example 3—girlfriend. Tax return preparation state income taxes Your girlfriend lived with you all year. Tax return preparation state income taxes Even though she may be your qualifying relative if the gross income and support tests (explained later) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you . Tax return preparation state income taxes See Table 4. Tax return preparation state income taxes Example 4—girlfriend's child. Tax return preparation state income taxes The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Tax return preparation state income taxes He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test , later). Tax return preparation state income taxes As a result, he is not your qualifying person for head of household purposes. Tax return preparation state income taxes Home of qualifying person. Tax return preparation state income taxes    Generally, the qualifying person must live with you for more than half of the year. Tax return preparation state income taxes Special rule for parent. Tax return preparation state income taxes    If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Tax return preparation state income taxes However, you must be able to claim an exemption for your father or mother. Tax return preparation state income taxes Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Tax return preparation state income taxes   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Tax return preparation state income taxes Death or birth. Tax return preparation state income taxes    You may be eligible to file as head of household even if the qualifying person who qualifies you for this filing status is born or dies during the year. Tax return preparation state income taxes To qualify you for head of household filing status, the qualifying person (as defined in Table 4) must be one of the following. Tax return preparation state income taxes Your qualifying child or qualifying relative who lived with you for more than half the part of the year he or she was alive. Tax return preparation state income taxes Your parent for whom you paid, for the entire part of the year he or she was alive, more than half the cost of keeping up the home he or she lived in. Tax return preparation state income taxes Example. Tax return preparation state income taxes You are unmarried. Tax return preparation state income taxes Your mother, for whom you can claim an exemption, lived in an apartment by herself. Tax return preparation state income taxes She died on September 2. Tax return preparation state income taxes The cost of the upkeep of her apartment for the year until her death was $6,000. Tax return preparation state income taxes You paid $4,000 and your brother paid $2,000. Tax return preparation state income taxes Your brother made no other payments towards your mother's support. Tax return preparation state income taxes Your mother had no income. Tax return preparation state income taxes Because you paid more than half of the cost of keeping up your mother's apartment from January 1 until her death, and you can claim an exemption for her, you can file as a head of household. Tax return preparation state income taxes Temporary absences. Tax return preparation state income taxes    You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Tax return preparation state income taxes It must be reasonable to assume the absent person will return to the home after the temporary absence. Tax return preparation state income taxes You must continue to keep up the home during the absence. Tax return preparation state income taxes Kidnapped child. Tax return preparation state income taxes    You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Tax return preparation state income taxes You can claim head of household filing status if all the following statements are true. Tax return preparation state income taxes The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Tax return preparation state income taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Tax return preparation state income taxes You would have qualified for head of household filing status if the child had not been kidnapped. Tax return preparation state income taxes   This treatment applies for all years until the earliest of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Tax return preparation state income taxes Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Tax return preparation state income taxes The year of death is the last year for which you can file jointly with your deceased spouse. Tax return preparation state income taxes See Married Filing Jointly , earlier. Tax return preparation state income taxes You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Tax return preparation state income taxes For example, if your spouse died in 2012 and you have not remarried, you may be able to use this filing status for 2013 and 2014. Tax return preparation state income taxes The rules for using this filing status are explained in detail here. Tax return preparation state income taxes This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Tax return preparation state income taxes It does not entitle you to file a joint return. Tax return preparation state income taxes How to file. Tax return preparation state income taxes    If you file as a qualifying widow(er) with dependent child, you can use Form 1040. Tax return preparation state income taxes If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Tax return preparation state income taxes Check the box on line 5 of either form. Tax return preparation state income taxes Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Tax return preparation state income taxes Table 4. Tax return preparation state income taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 See the text of this publication for the other requirements you must meet to claim head of household filing status. Tax return preparation state income taxes IF the person is your . Tax return preparation state income taxes . Tax return preparation state income taxes . Tax return preparation state income taxes   AND . Tax return preparation state income taxes . Tax return preparation state income taxes . Tax return preparation state income taxes   THEN that person is . Tax return preparation state income taxes . Tax return preparation state income taxes . Tax return preparation state income taxes qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Tax return preparation state income taxes   he or she is married and you can claim an exemption for him or her   a qualifying person. Tax return preparation state income taxes   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Tax return preparation state income taxes 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Tax return preparation state income taxes 6   you cannot claim an exemption for him or her   not a qualifying person. Tax return preparation state income taxes qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). Tax return preparation state income taxes   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5   a qualifying person. Tax return preparation state income taxes   he or she did not live with you more than half the year   not a qualifying person. Tax return preparation state income taxes   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Tax return preparation state income taxes   you cannot claim an exemption for him or her   not a qualifying person. Tax return preparation state income taxes 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Tax return preparation state income taxes 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Tax return preparation state income taxes Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. Tax return preparation state income taxes If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Tax return preparation state income taxes 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Tax return preparation state income taxes 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. Tax return preparation state income taxes 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Tax return preparation state income taxes See Multiple Support Agreement . Tax return preparation state income taxes 6 See Special rule for parent . Tax return preparation state income taxes Eligibility rules. Tax return preparation state income taxes    You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all the following tests. Tax return preparation state income taxes You were entitled to file a joint return with your spouse for the year your spouse died. Tax return preparation state income taxes It does not matter whether you actually filed a joint return. Tax return preparation state income taxes Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Tax return preparation state income taxes You have a child or stepchild for whom you can claim an exemption. Tax return preparation state income taxes This does not include a foster child. Tax return preparation state income taxes This child lived in your home all year, except for temporary absences. Tax return preparation state income taxes See Temporary absences , earlier, under Head of Household. Tax return preparation state income taxes There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Tax return preparation state income taxes You paid more than half the cost of keeping up a home for the year. Tax return preparation state income taxes See Keeping Up a Home , earlier, under Head of Household. Tax return preparation state income taxes Example. Tax return preparation state income taxes John's wife died in 2011. Tax return preparation state income taxes John has not remarried. Tax return preparation state income taxes He has continued during 2012 and 2013 to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Tax return preparation state income taxes For 2011 he was entitled to file a joint return for himself and his deceased wife. Tax return preparation state income taxes For 2012 and 2013, he can file as a qualifying widower with a dependent child. Tax return preparation state income taxes After 2013, he can file as head of household if he qualifies. Tax return preparation state income taxes Death or birth. Tax return preparation state income taxes    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Tax return preparation state income taxes You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Tax return preparation state income taxes Kidnapped child. Tax return preparation state income taxes    You may be eligible to file as a qualifying widow(er) with dependent child even if the child who qualifies you for this filing status has been kidnapped. Tax return preparation state income taxes You can claim qualifying widow(er) with dependent child filing status if all the following statements are true. Tax return preparation state income taxes The child is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Tax return preparation state income taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Tax return preparation state income taxes You would have qualified for qualifying widow(er) with dependent child filing status if the child had not been kidnapped. Tax return preparation state income taxes As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Tax return preparation state income taxes Exemptions Exemptions reduce your taxable income. Tax return preparation state income taxes You can deduct $3,900 for each exemption you claim in 2013. Tax return preparation state income taxes If you are entitled to two exemptions for 2013, you can deduct $7,800 ($3,900 × 2). Tax return preparation state income taxes But you may lose the benefit of part or all of your exemptions if your adjusted gross income is above a certain amount. Tax return preparation state income taxes See Phaseout of Exemptions , later. Tax return preparation state income taxes Types of exemptions. Tax return preparation state income taxes    There are two types of exemptions you may be able to take: Personal exemptions for yourself and your spouse, and Exemptions for dependents (dependency exemptions). Tax return preparation state income taxes While each is worth the same amount ($3,900 for 2013), different rules, discussed later, apply to each type. Tax return preparation state income taxes Dependent cannot claim a personal exemption. Tax return preparation state income taxes    If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim a personal exemption on his or her own tax return. Tax return preparation state income taxes How to claim exemptions. Tax return preparation state income taxes    How you claim an exemption on your tax return depends on which form you file. Tax return preparation state income taxes Form 1040EZ filers. Tax return preparation state income taxes    If you file Form 1040EZ, the exemption amount is combined with the standard deduction and entered on line 5. Tax return preparation state income taxes Form 1040A filers. Tax return preparation state income taxes    If you file Form 1040A, complete lines 6a through 6d. Tax return preparation state income taxes The total number of exemptions you can claim is the total in the box on line 6d. Tax return preparation state income taxes Also complete line 26. Tax return preparation state income taxes Form 1040 filers. Tax return preparation state income taxes    If you file Form 1040, complete lines 6a through 6d. Tax return preparation state income taxes The total number of exemptions you can claim is the total in the box on line 6d. Tax return preparation state income taxes Also complete line 42. Tax return preparation state income taxes If your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Tax return preparation state income taxes U. Tax return preparation state income taxes S. Tax return preparation state income taxes citizen or resident alien. Tax return preparation state income taxes    If you are a U. Tax return preparation state income taxes S. Tax return preparation state income taxes citizen, U. Tax return preparation state income taxes S. Tax return preparation state income taxes resident alien, U. Tax return preparation state income taxes S. Tax return preparation state income taxes national (defined later) or a resident of Canada or Mexico, you may qualify for any of the exemptions discussed here. Tax return preparation state income taxes Nonresident aliens. Tax return preparation state income taxes    Generally, if you are a nonresident alien (other than a resident of Canada or Mexico, or certain residents of India or Korea), you can qualify for only one personal exemption for yourself. Tax return preparation state income taxes You cannot claim exemptions for a spouse or dependents. Tax return preparation state income taxes   These restrictions do not apply if you are a nonresident alien married to a U. Tax return preparation state income taxes S. Tax return preparation state income taxes citizen or resident alien and have chosen to be treated as a resident of the United States. Tax return preparation state income taxes More information. Tax return preparation state income taxes    For more information on exemptions if you are a nonresident alien, see chapter 5 in Publication 519. Tax return preparation state income taxes Dual-status taxpayers. Tax return preparation state income taxes    If you have been both a nonresident alien and a resident alien in the same tax year, you should see Publication 519 for information on determining your exemptions. Tax return preparation state income taxes Personal Exemptions You are generally allowed one exemption for yourself. Tax return preparation state income taxes If you are married, you may be allowed one exemption for your spouse. Tax return preparation state income taxes These are called personal exemptions. Tax return preparation state income taxes Your Own Exemption You can take one exemption for yourself unless you can be claimed as a dependent by another taxpayer. Tax return preparation state income taxes If another taxpayer is entitled to claim you as a dependent, you cannot take an exemption for yourself even if the other taxpayer does not actually claim you as a dependent. Tax return preparation state income taxes Your Spouse's Exemption Your spouse is never considered your dependent. Tax return preparation state income taxes Joint return. Tax return preparation state income taxes    On a joint return, you can claim one exemption for yourself and one for your spouse. Tax return preparation state income taxes Separate return. Tax return preparation state income taxes    If you file a separate return, you can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Tax return preparation state income taxes This is true even if the other taxpayer does not actually claim your spouse as a dependent. Tax return preparation state income taxes You can claim an exemption for your spouse even if he or she is a nonresident alien; in that case, your spouse must have no gross income for U. Tax return preparation state income taxes S. Tax return preparation state income taxes tax purposes and satisfy the other conditions listed above. Tax return preparation state income taxes Head of household. Tax return preparation state income taxes    If you qualify for head of household filing status because you are considered unmarried, you can claim an exemption for your spouse if the conditions described in the preceding paragraph are satisfied. Tax return preparation state income taxes   To claim the exemption for your spouse, check the box on line 6b of Form 1040 or Form 1040A and enter the name of your spouse in the space to the right of the box. Tax return preparation state income taxes Enter the SSN or ITIN of your spouse in the space provided at the top of Form 1040 or Form 1040A. Tax return preparation state income taxes Death of spouse. Tax return preparation state income taxes    If your spouse died during the year and you file a joint return for yourself and your deceased spouse, you generally can claim your spouse's exemption under the rules just explained in Joint return . Tax return preparation state income taxes If you file a separate return for the year, you may be able to claim your spouse's exemption under the rules just described in Separate return . Tax return preparation state income taxes   If you remarried during the year, you cannot take an exemption for your deceased spouse. Tax return preparation state income taxes   If you are a surviving spouse without gross income and you remarry in the year your spouse died, you can be claimed as an exemption on both the final separate return of your deceased spouse and the separate return of your new spouse for that year. Tax return preparation state income taxes If you file a joint return with your new spouse, you can be claimed as an exemption only on that return. Tax return preparation state income taxes Divorced or separated spouse. Tax return preparation state income taxes    If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Tax return preparation state income taxes This rule applies even if you provided all of your former spouse's support. Tax return preparation state income taxes Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Tax return preparation state income taxes You can claim an exemption for a dependent even if your dependent files a return. Tax return preparation state income taxes The term “dependent” means: A qualifying child, or A qualifying relative. Tax return preparation state income taxes The terms “ qualifying child ” and “ qualifying relative ” are defined later. Tax return preparation state income taxes You can claim an exemption for a qualifying child or qualifying relative only if these three tests are met. Tax return preparation state income taxes Dependent taxpayer test. Tax return preparation state income taxes Joint return test. Tax return preparation state income taxes Citizen or resident test. Tax return preparation state income taxes These three tests are explained in detail later. Tax return preparation state income taxes All the requirements for claiming an exemption for a dependent are summarized in Table 5. Tax return preparation state income taxes Table 5. Tax return preparation state income taxes Overview of the Rules for Claiming an Exemption for a Dependent This table is only an overview of the rules. Tax return preparation state income taxes For details, see the rest of this publication. Tax return preparation state income taxes You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Tax return preparation state income taxes   You cannot claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid. Tax return preparation state income taxes   You cannot claim a person as a dependent unless that person is a U. Tax return preparation state income taxes S. Tax return preparation state income taxes citizen, U. Tax return preparation state income taxes S. Tax return preparation state income taxes resident alien, U. Tax return preparation state income taxes S. Tax return preparation state income taxes national, or a resident of Canada or Mexico. Tax return preparation state income taxes 1  You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tax return preparation state income taxes   Tests To Be a Qualifying Child Tests To Be a Qualifying Relative The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Tax return preparation state income taxes   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Tax return preparation state income taxes   The child must have lived with you for more than half of the year. Tax return preparation state income taxes 2  The child must not have provided more than half of his or her own support for the year. Tax return preparation state income taxes   The child is not filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid). Tax return preparation state income taxes  If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Tax return preparation state income taxes See the Special Rule for Qualifying Child of More Than One Person described later to find out which person is the person entitled to claim the child as a qualifying child. Tax return preparation state income taxes The person cannot be your qualifying child or the qualifying child of any other taxpayer. Tax return preparation state income taxes   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you , or (b) must live with you all year as a member of your household2 (and your relationship must not violate local law). Tax return preparation state income taxes   The person's gross income for the year must be less than $3,900. Tax return preparation state income taxes 3  You must provide more than half of the person's total support for the year. Tax return preparation state income taxes 4  1 There is an exception for certain adopted children. Tax return preparation state income taxes 2 There are exceptions for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax return preparation state income taxes 3 There is an exception if the person is disabled and has income from a sheltered workshop. Tax return preparation state income taxes 4 There are exceptions for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax return preparation state income taxes Dependent not allowed a personal exemption. Tax return preparation state income taxes If you can claim an exemption for your dependent, the dependent cannot claim his or her own personal exemption on his or her own tax return. Tax return preparation state income taxes This is true even if you do not claim the dependent's exemption on your return. Tax return preparation state income taxes It is also true if the dependent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Tax return preparation state income taxes Housekeepers, maids, or servants. Tax return preparation state income taxes    If these people work for you, you cannot claim exemptions for them. Tax return preparation state income taxes Child tax credit. Tax return preparation state income taxes    You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Tax return preparation state income taxes For more information, see the instructions for the tax form you file (Form 1040 or 1040A). Tax return preparation state income taxes Dependent Taxpayer Test If you can be claimed as a dependent by another person, you cannot claim anyone else as a dependent. Tax return preparation state income taxes Even if you have a qualifying child or qualifying relative, you cannot claim that person as a dependent. Tax return preparation state income taxes If you are filing a joint return and your spouse can be claimed as a dependent by someone else, you and your spouse cannot claim any dependents on your joint return. Tax return preparation state income taxes Joint Return Test You generally cannot claim a married person as a dependent if he or she files a joint return. Tax return preparation state income taxes Exception. Tax return preparation state income taxes    You can claim an exemption for a person who files a joint return if that person and his or her spouse file the joint return only to claim a refund of income tax withheld or estimated tax paid. Tax return preparation state income taxes Example 1—child files joint return. Tax return preparation state income taxes You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Tax return preparation state income taxes He earned $25,000 for the year. Tax return preparation state income taxes The couple files a joint return. Tax return preparation state income taxes You cannot take an exemption for your daughter. Tax return preparation state income taxes Example 2—child files joint return only as claim for refund of withheld tax. Tax return preparation state income taxes Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Tax return preparation state income taxes Neither is required to file a tax return. Tax return preparation state income taxes They do not have a child. Tax return preparation state income taxes Taxes were taken out of their pay so they file a joint return only to get a refund of the withheld taxes. Tax return preparation state income taxes The exception to the joint return test applies, so you are not disqualified from claiming an exemption for each of them just because they file a joint return. Tax return preparation state income taxes You can claim exemptions for each of them if all the other tests to do so are met. Tax return preparation state income taxes Example 3—child files joint return to claim American opportunity credit. Tax return preparation state income taxes The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Tax return preparation state income taxes He and his wife are not required to file a tax return. Tax return preparation state income taxes However, they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Tax return preparation state income taxes Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income
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Affordable Care Act Tax Provisions for Employers

The Affordable Care Act, or health care law, contains benefits and responsibilities for employers. The size and structure of your workforce – small, large, or part of a group – helps determine what applies to you. However, if you have no employees, the following information does not apply to you.

 Small Employers
 
Large Employers
 
Small employers, generally those with fewer than 50 full-time employees, may be eligible for credits and other benefits.
 
  > More…
 
A large employer has 50 or more full-time employees or equivalents.
 
  > More…

 

How do I know if I am a small or large employer? Why does it matter?

An employer’s size is determined by the number of its employees. Employer benefits, opportunities and requirements are dependent upon the employer’s size and the applicable rules. Generally, an employer with 50 or more full-time employees or equivalents will be considered a large employer.

Employers with:

  • Fewer than 25 full-time equivalent employees may be eligible for a Small Business Health Care Tax Credit to help cover the cost of providing coverage.
  • Generally 50 or fewer employees may be eligible to buy coverage through the Small Business Health Options Program (SHOP). Learn more at HealthCare.gov
  • 50 or more full-time equivalent employees will need to file an annual return reporting whether and what health insurance they offered employees. In addition, they are subject to the Employer Shared Responsibility provisions.

Certain affiliated employers with common ownership or part of a controlled group must aggregate their employees to determine their workforce size. Proposed regulations (pdf) and FAQs provide more information about determining the size of your workforce.

Page Last Reviewed or Updated: 28-Jan-2014

The Tax Return Preparation State Income Taxes

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