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Turbo Tax 2008

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Turbo Tax 2008

Turbo tax 2008 13. Turbo tax 2008   Employment Taxes Table of Contents What's New for 2013 What's New for 2014 Reminders Important Dates for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Farm Employment Family Employees Crew Leaders Social Security and Medicare TaxesReligious exemption. Turbo tax 2008 Wage limit. Turbo tax 2008 Federal Income Tax WithholdingNew Form W-4 for 2014. Turbo tax 2008 Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. Turbo tax 2008 Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. Turbo tax 2008  The employee tax rate for social security is 6. Turbo tax 2008 2%. Turbo tax 2008 Previously, the employee tax rate for social security was 4. Turbo tax 2008 2%. Turbo tax 2008 The employer tax rate for social security remains unchanged at 6. Turbo tax 2008 2%. Turbo tax 2008 The social security wage base limit is $113,700. Turbo tax 2008 The Medicare tax rate is 1. Turbo tax 2008 45% each for the employee and employer, unchanged from 2012. Turbo tax 2008 There is no wage base limit for Medicare tax. Turbo tax 2008 Additional Medicare Tax. Turbo tax 2008  In addition to withholding Medicare tax at 1. Turbo tax 2008 45%, you must withhold a 0. Turbo tax 2008 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbo tax 2008 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. Turbo tax 2008 Additional Medicare Tax is only imposed on the employee. Turbo tax 2008 There is no employer share of Additional Medicare Tax. Turbo tax 2008 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Turbo tax 2008 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Turbo tax 2008 For more information on Additional Medicare Tax, visit IRS. Turbo tax 2008 gov and enter “Additional Medicare Tax” in the search box. Turbo tax 2008 Leave-based donation programs to aid victims of Hurricane Sandy. Turbo tax 2008  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. Turbo tax 2008 The donated leave will not be included in the income or wages of the employee. Turbo tax 2008 The employer may deduct the cash payments as business expenses or charitable contributions. Turbo tax 2008 For more information, see Notice 2012-69, 2012-51 I. Turbo tax 2008 R. Turbo tax 2008 B. Turbo tax 2008 712, available at www. Turbo tax 2008 irs. Turbo tax 2008 gov/irb/2012-51_IRB/ar09. Turbo tax 2008 html. Turbo tax 2008 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. Turbo tax 2008  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. Turbo tax 2008 Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. Turbo tax 2008 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Turbo tax 2008 For more information, visit IRS. Turbo tax 2008 gov and enter “work opportunity credit” in the search box. Turbo tax 2008 What's New for 2014 Social security and Medicare tax for 2014. Turbo tax 2008  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). Turbo tax 2008 The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). Turbo tax 2008 There is no limit on the amount of wages subject to Medicare tax. Turbo tax 2008 Reminders Additional employment tax information for farmers. Turbo tax 2008  See Publication 51 (Circular A) for more detailed guidance on employment taxes. Turbo tax 2008 For the latest information about employment tax developments impacting farmers, go to www. Turbo tax 2008 irs. Turbo tax 2008 gov/pub51. Turbo tax 2008 Correcting a previously filed Form 943. Turbo tax 2008  If you discover an error on a previously filed Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, make the correction using Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Turbo tax 2008 Form 943-X is filed separately from Form 943. Turbo tax 2008 For more information on correcting Form 943, see the Instructions for Form 943-X. Turbo tax 2008 Federal tax deposits must be made by electronic funds transfer. Turbo tax 2008  You must use electronic funds transfer to make all federal tax deposits. Turbo tax 2008 Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbo tax 2008 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Turbo tax 2008 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Turbo tax 2008 EFTPS is a free service provided by the Department of Treasury. Turbo tax 2008 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Turbo tax 2008 For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Turbo tax 2008 To get more information about EFTPS or to enroll in EFTPS, visit www. Turbo tax 2008 eftps. Turbo tax 2008 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Turbo tax 2008 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Turbo tax 2008 Important Dates for 2014 You should take the action indicated by the dates listed. Turbo tax 2008 See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. Turbo tax 2008 Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. Turbo tax 2008 For these dates, see Publication 509, Tax Calendars (For use in 2014). Turbo tax 2008 Note. Turbo tax 2008  If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Turbo tax 2008 A statewide legal holiday delays a filing or furnishing due date only if the IRS office where you are required to file a return or furnish a form is located in that state. Turbo tax 2008 For any due date, you will meet the “file” or “furnish” date requirement if the envelope containing the tax return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Turbo tax 2008 S. Turbo tax 2008 Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. Turbo tax 2008 See Private delivery services in Publication 51 (Circular A). Turbo tax 2008 Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. Turbo tax 2008 Statewide holidays no longer apply. Turbo tax 2008 For a list of legal holidays that delay the due date of a federal tax deposit, see section 7 of Publication 51 (Circular A). Turbo tax 2008 Fiscal year taxpayers. Turbo tax 2008  The due dates listed below apply whether you use a calendar or a fiscal year. Turbo tax 2008 By January 31. Turbo tax 2008   File Form 943 with the IRS. Turbo tax 2008 If you deposited all Form 943 taxes when due, you have 10 additional days to file. Turbo tax 2008 Furnish each employee with a completed Form W-2, Wage and Tax Statement. Turbo tax 2008 Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Turbo tax 2008 File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Turbo tax 2008 If you deposited all the FUTA tax when due, you have 10 additional days to file. Turbo tax 2008 File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. Turbo tax 2008 If you deposited all Form 945 taxes when due, you have 10 additional days to file. Turbo tax 2008 By February 15. Turbo tax 2008  Ask for a new Form W-4 or Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, from each employee who claimed exemption from federal income tax withholding last year. Turbo tax 2008 On February 16. Turbo tax 2008  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Turbo tax 2008 Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Turbo tax 2008 If the employee does not give you a new Form W-4, withhold taxes based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Turbo tax 2008 If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Turbo tax 2008 By February 28. Turbo tax 2008   File paper Forms 1099 and 1096. Turbo tax 2008 File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Turbo tax 2008 S. Turbo tax 2008 Information Returns, with the IRS. Turbo tax 2008 For electronically filed returns, see By March 31 below. Turbo tax 2008 File paper Forms W-2 and W-3. Turbo tax 2008 File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the Social Security Administration (SSA). Turbo tax 2008 For electronically filed returns, see By March 31 below. Turbo tax 2008 By March 31. Turbo tax 2008   File electronic Forms W-2 and 1099. Turbo tax 2008 File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Turbo tax 2008 For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Turbo tax 2008 socialsecurity. Turbo tax 2008 gov/employer. Turbo tax 2008 For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Turbo tax 2008 By April 30, July 31, October 31, and January 31. Turbo tax 2008   Deposit FUTA taxes. Turbo tax 2008 Deposit FUTA tax due if it is more than $500. Turbo tax 2008 Before December 1. Turbo tax 2008  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. Turbo tax 2008 Introduction You are generally required to withhold federal income tax from the wages of your employees. Turbo tax 2008 You may also be subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA) and federal unemployment tax under the Federal Unemployment Tax Act (FUTA). Turbo tax 2008 You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbo tax 2008 This chapter includes information about these taxes. Turbo tax 2008 You must also pay self-employment tax on your net earnings from farming. Turbo tax 2008 See chapter 12 for information on self-employment tax. Turbo tax 2008 Topics - This chapter discusses: Farm employment, Family employees, Crew leaders, Social security and Medicare taxes, Additional Medicare Tax withholding, Federal income tax withholding, Reporting and paying social security, Medicare, and withheld federal income taxes, and FUTA tax. Turbo tax 2008 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 926 Household Employer's Tax Guide Form (and Instructions) W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 943 Employer's Annual Federal Tax Return for Agricultural Employees 943-X Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund See chapter 16 for information about getting publications and forms. Turbo tax 2008 Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. Turbo tax 2008 Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. Turbo tax 2008 Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. Turbo tax 2008 Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). Turbo tax 2008 Handling, processing, or packaging any agricultural or horticultural commodity if you produced more than half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity). Turbo tax 2008 Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Turbo tax 2008 For more information, see Publication 51 (Circular A). Turbo tax 2008 Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Turbo tax 2008 This is so even when you give the employee freedom of action. Turbo tax 2008 What matters is that you have the right to control the details of how the services are performed. Turbo tax 2008 You are responsible for withholding and paying employment taxes for your employees. Turbo tax 2008 You are also required to file employment tax returns. Turbo tax 2008 These requirements do not apply to amounts that you pay to independent contractors. Turbo tax 2008 See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Turbo tax 2008 If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. Turbo tax 2008 Special rules apply to crew leaders. Turbo tax 2008 See Crew Leaders , later. Turbo tax 2008 Employer identification number (EIN). Turbo tax 2008   If you have employees, you must have an EIN. Turbo tax 2008 If you do not have an EIN, you may apply for one online. Turbo tax 2008 Go to IRS. Turbo tax 2008 gov and click on the Apply for an EIN Online link under Tools. Turbo tax 2008 You may also apply for an EIN by calling 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Turbo tax 2008 The hours of operation for both numbers are Monday–Friday form 7:00 a. Turbo tax 2008 m. Turbo tax 2008 –7:00 p. Turbo tax 2008 m. Turbo tax 2008 local time (Alaska and Hawaii follow Pacific time). Turbo tax 2008 You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Turbo tax 2008 Employee's social security number (SSN). Turbo tax 2008   An employee who does not have an SSN should submit Form SS-5, Application for a Social Security Card, to the Social Security Administration (SSA). Turbo tax 2008 Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). Turbo tax 2008 It is also available from the SSA's website at www. Turbo tax 2008 socialsecurity. Turbo tax 2008 gov. Turbo tax 2008   The employee must furnish evidence of age, identity, and U. Turbo tax 2008 S. Turbo tax 2008 citizenship or lawful immigration status permitting employment with the Form SS-5. Turbo tax 2008 An employee who is age 18 or older must appear in person with this evidence at an SSA office. Turbo tax 2008 Form I-9. Turbo tax 2008    You must verify that each new employee is legally eligible to work in the United States. Turbo tax 2008 This includes completing the Form I-9, Employment Eligibility Verification. Turbo tax 2008 Form I-9 is available from the U. Turbo tax 2008 S. Turbo tax 2008 Citizenship and Immigration Services (USCIS) offices or by calling the Bureau of Citizenship and Immigration Services Forms Request Line at 1-800-870-3676. Turbo tax 2008 Form I-9 is also available from the USCIS website at www. Turbo tax 2008 uscis. Turbo tax 2008 gov. Turbo tax 2008 You can also contact the USCIS at 1-800-375-5283 for more information. Turbo tax 2008 New hire reporting. Turbo tax 2008   You are required to report any new employee to a designated state new hire registry. Turbo tax 2008 Many states accept a copy of Form W-4 with employer information added. Turbo tax 2008 Visit the Office of Child Support Enforcement website at www. Turbo tax 2008 acf. Turbo tax 2008 hhs. Turbo tax 2008 gov/programs/cse/newhire for more information. Turbo tax 2008 Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. Turbo tax 2008 However, certain exemptions may apply to wages paid to your child, spouse, or parent. Turbo tax 2008 Exemptions for your child. Turbo tax 2008   Payments for the services of your child under age 18 who works for you in your trade or business (including a farm) are not subject to social security and Medicare taxes. Turbo tax 2008 However, see Nonexempt services of a child or spouse , later. Turbo tax 2008 Payments for the services of your child under age 21 employed by you in other than a trade or business, such as payments for household services in your home, are also not subject to social security or Medicare taxes. Turbo tax 2008 Payments for the services of your child under age 21 employed by you, whether or not in your trade or business, are not subject to FUTA tax. Turbo tax 2008 Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. Turbo tax 2008 Exemptions for your spouse. Turbo tax 2008   Payments for the services of your spouse who works for you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes, but not FUTA tax. Turbo tax 2008   Payments for the services of your spouse employed by you in other than a trade or business, such as payments for household services in your home, are not subject to social security, Medicare, or FUTA taxes. Turbo tax 2008 Nonexempt services of a child or spouse. Turbo tax 2008   Payments for the services of your child or spouse are subject to federal income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for any of the following entities. Turbo tax 2008 A corporation, even if it is controlled by you. Turbo tax 2008 A partnership, even if you are a partner. Turbo tax 2008 This does not apply to wages paid to your child if each partner is a parent of the child. Turbo tax 2008 An estate or trust, even if it is the estate of a deceased parent. Turbo tax 2008 In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. Turbo tax 2008 Exemptions for your parent. Turbo tax 2008   Payments for the services of your parent employed by you in your trade or business are subject to federal income tax withholding and social security and Medicare taxes. Turbo tax 2008 Social security and Medicare taxes do not apply to wages paid to your parent for services not in your trade or business, but they do apply to payments for household services in your home if both the following conditions are satisfied. Turbo tax 2008 You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter. Turbo tax 2008 You are a widow or widower; or divorced and not remarried; or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Turbo tax 2008   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. Turbo tax 2008 Qualified joint venture. Turbo tax 2008   If spouses elect to be treated as a qualified joint venture instead of a partnership, either spouse may report and pay the employment taxes due on the wages paid to employees using the EIN of that spouse's sole proprietorship. Turbo tax 2008 For more information about qualified joint ventures, see chapter 12. Turbo tax 2008 Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. Turbo tax 2008 Social security and Medicare taxes. Turbo tax 2008   For social security and Medicare tax purposes, the crew leader is the employer of the workers if both of the following requirements are met. Turbo tax 2008 The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. Turbo tax 2008 The crew leader has not entered into a written agreement with the farmer under which the crew leader is designated as an employee of the farmer. Turbo tax 2008 Federal income tax withholding. Turbo tax 2008   If the crew leader is the employer for social security and Medicare tax purposes, the crew leader is the employer for federal income tax withholding purposes. Turbo tax 2008 Federal unemployment (FUTA) tax. Turbo tax 2008   For FUTA tax purposes, the crew leader is the employer of the workers if, in addition to the earlier requirements, either of the following requirements are met. Turbo tax 2008 The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. Turbo tax 2008 Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. Turbo tax 2008   The farmer is the employer of workers furnished by a crew leader in all other situations. Turbo tax 2008 In addition, the farmer is the employer of workers furnished by a registered crew leader if the workers are the employees of the farmer under the common-law test. Turbo tax 2008 For example, some farmers employ individuals to recruit farmworkers exclusively for them. Turbo tax 2008 Although these individuals may be required to register under the Migrant and Seasonal Agricultural Worker Protection Act, the workers are employed directly by the farmer. Turbo tax 2008 The farmer is the employer in these cases. Turbo tax 2008 For information about common-law employees, see section 1 of Publication 15-A. Turbo tax 2008 For information about crew leaders, see the Department of Labor website at www. Turbo tax 2008 dol. Turbo tax 2008 gov/whd/regs/compliance/whdfs49. Turbo tax 2008 htm. Turbo tax 2008 Social Security and Medicare Taxes All cash wages you pay to an employee during the year for farmwork are subject to social security and Medicare taxes if you meet either of the following tests. Turbo tax 2008 You pay the employee $150 or more in cash wages (count all wages paid on a time, piecework, or other basis) during the year for farmwork (the $150 test). Turbo tax 2008 The $150 test applies separately to each farmworker that you employ. Turbo tax 2008 If you employ a family of workers, each member is treated separately. Turbo tax 2008 Do not count wages paid by other employers. Turbo tax 2008 You pay cash and noncash wages of $2,500 or more during the year to all your employees for farmwork (the $2,500 test). Turbo tax 2008 If the $2,500 test for the group is not met, the $150 test for an employee still applies. Turbo tax 2008 Exceptions. Turbo tax 2008   Annual cash wages of less than $150 you pay to a seasonal farmworker are not subject to social security and Medicare taxes, even if you pay $2,500 or more to all your farmworkers. Turbo tax 2008 However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. Turbo tax 2008   A seasonal farmworker is a worker who: Works as a hand-harvest laborer, Is paid piece rates in an operation usually paid on this basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Worked in agriculture less than 13 weeks in the preceding calendar year. Turbo tax 2008   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. Turbo tax 2008 Religious exemption. Turbo tax 2008   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. Turbo tax 2008 This exemption is available only if both the employee and the employer are members of the group or division. Turbo tax 2008   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Turbo tax 2008 Cash wages. Turbo tax 2008   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. Turbo tax 2008 Cash wages include checks, money orders, and any kind of money or cash. Turbo tax 2008   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. Turbo tax 2008 Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. Turbo tax 2008 For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. Turbo tax 2008 socialsecurity. Turbo tax 2008 gov. Turbo tax 2008 Noncash wages. Turbo tax 2008    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. Turbo tax 2008 Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. Turbo tax 2008 However, they are subject to these taxes if the substance of the transaction is a cash payment. Turbo tax 2008 For information on lodging provided as a condition of employment, see Publication 15-B. Turbo tax 2008   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. Turbo tax 2008 Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). Turbo tax 2008 Tax rates and social security wage limit. Turbo tax 2008   For 2013, the employer and the employee will pay the following taxes. Turbo tax 2008 The employer and employee each pay 6. Turbo tax 2008 2% of cash wages for social security tax (old-age, survivors, and disability insurance). Turbo tax 2008 The employer and employee each pay 1. Turbo tax 2008 45% of cash wages for Medicare tax (hospital insurance). Turbo tax 2008 The employee pays 0. Turbo tax 2008 9% of cash wages in excess of $200,000 for Additional Medicare Tax. Turbo tax 2008 Wage limit. Turbo tax 2008   The limit on wages subject to the social security tax for 2013 is $113,700. Turbo tax 2008 There is no limit on wages subject to the Medicare tax. Turbo tax 2008 All covered wages are subject to the Medicare tax. Turbo tax 2008 Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. Turbo tax 2008 Paying employee's share. Turbo tax 2008   If you would rather pay the employee's share of social security and Medicare taxes without deducting it from his or her wages, you may do so. Turbo tax 2008 It is additional income to the employee. Turbo tax 2008 You must include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages (boxes 3 and 5 on Form W-2) or as wages for federal unemployment (FUTA) tax purposes. Turbo tax 2008 Example. Turbo tax 2008 Jane operates a small family fruit farm. Turbo tax 2008 She employs day laborers in the picking season to enable her to timely get her crop to market. Turbo tax 2008 She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. Turbo tax 2008 When her accountant, Susan, prepares the employees' Forms W-2, she adds each employee's share of social security and Medicare taxes paid by Jane to the employee's wage income (box 1 of Form W-2), but does not include it in box 3 (social security wages) or box 5 (Medicare wages and tips). Turbo tax 2008 For 2013, Jane paid Mary $1,000 during the year. Turbo tax 2008 Susan enters $1,076. Turbo tax 2008 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. Turbo tax 2008 50 social security and Medicare taxes paid for Mary). Turbo tax 2008 She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. Turbo tax 2008 Additional Medicare Tax. Turbo tax 2008   In addition to withholding Medicare tax at 1. Turbo tax 2008 45%, you must withhold a 0. Turbo tax 2008 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbo tax 2008 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. Turbo tax 2008 Additional Medicare Tax is only imposed on the employee. Turbo tax 2008 There is no employer share of Additional Medicare Tax. Turbo tax 2008 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 threshold. Turbo tax 2008   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Turbo tax 2008 For more information on Additional Medicare Tax, visit IRS. Turbo tax 2008 gov and enter “Additional Medicare Tax” in the search box. Turbo tax 2008 Federal Income Tax Withholding If the cash wages you pay to farmworkers are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Turbo tax 2008 Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. Turbo tax 2008 The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. Turbo tax 2008 Form W-4. Turbo tax 2008   Generally, the amount of federal income tax you withhold is based on the employee's marital status and withholding allowances claimed on the employee's Form W-4. Turbo tax 2008 In general, an employee can claim withholding allowances on Form W-4 equal to the number of exemptions the employee will be entitled to claim on his or her tax return. Turbo tax 2008 An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. Turbo tax 2008   Do not withhold federal income tax from the wages of an employee who, by filing Form W-4, certifies that he or she had no federal income tax liability last year and anticipates no liability for the current year. Turbo tax 2008   You should give each new employee a Form W-4 as soon as you hire the employee. Turbo tax 2008 For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. Turbo tax 2008 Have the employee complete and return the form to you before the first payday. Turbo tax 2008 If the employee does not return the completed form, you must withhold federal income tax as if the employee is single and claims no withholding allowances. Turbo tax 2008 New Form W-4 for 2014. Turbo tax 2008   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. Turbo tax 2008 Those employees who owed a large amount of tax or received a large refund for 2013 may want to submit a new Form W-4. Turbo tax 2008 You cannot accept substitute Forms W-4 developed by employees. Turbo tax 2008 How to figure withholding. Turbo tax 2008   You can use one of several methods to determine the amount to withhold. Turbo tax 2008 The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. Turbo tax 2008 Publication 51 (Circular A) also contains additional information about federal income tax withholding. Turbo tax 2008 Nonemployee compensation. Turbo tax 2008   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. Turbo tax 2008 However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. Turbo tax 2008 For more information, see the Instructions for Form 1099-MISC. Turbo tax 2008 Required Notice to Employees About Earned Income Credit (EIC) You must provide notification about EIC to each employee who worked for you at any time during the year and from whom you did not withhold any federal income tax. Turbo tax 2008 However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. Turbo tax 2008 You meet the notification requirement by giving each employee any of the following. Turbo tax 2008 Form W-2, which contains EIC notification on the back of Copy B. Turbo tax 2008 A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. Turbo tax 2008 Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Turbo tax 2008 Your own written statement with the exact wording of Notice 797. Turbo tax 2008 For more information, see Publication 51 (Circular A). Turbo tax 2008 Reporting and Paying Social Security, Medicare, and Withheld Federal Income Taxes You must withhold federal income, social security, and Medicare taxes required to be withheld from the salaries and wages of your employees. Turbo tax 2008 You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. Turbo tax 2008 If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. Turbo tax 2008 You must also pay the employer's share of social security and Medicare taxes. Turbo tax 2008 There is no employer share of Additional Medicare Tax. Turbo tax 2008 Form 943. Turbo tax 2008   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. Turbo tax 2008 Your 2013 Form 943 is due by January 31, 2014 (or February 10, 2014, if you made deposits on time in full payment of the taxes due for the year). Turbo tax 2008 Deposits. Turbo tax 2008   Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld during the year. Turbo tax 2008 However, you may make payments with Form 943 instead of depositing them if you accumulate less than a $2,500 tax liability (“Total taxes after adjustments” line on Form 943) during the year and you pay in full with a timely filed return. Turbo tax 2008   For more information on deposit rules, see Publication 51 (Circular A). Turbo tax 2008 Electronic deposit requirement. Turbo tax 2008   You must use electronic funds transfer to make all federal tax deposits. Turbo tax 2008 Generally, electronic funds transfers are made using EFTPS. Turbo tax 2008 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Turbo tax 2008 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Turbo tax 2008 EFTPS is a free service provided by the Department of Treasury. Turbo tax 2008 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Turbo tax 2008   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Turbo tax 2008 To get more information about EFTPS or to enroll in EFTPS, visit www. Turbo tax 2008 eftps. Turbo tax 2008 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Turbo tax 2008 Additional information about EFTPS is also available in Publication 966. Turbo tax 2008 Form W-2. Turbo tax 2008   By January 31, you must furnish each employee a Form W-2 showing total wages for the previous year and total federal income tax, social security tax, and Medicare tax withheld. Turbo tax 2008 However, if an employee stops working for you and requests the form earlier, you must give it to the employee within 30 days of the later of the following dates. Turbo tax 2008 The date the employee requests the form. Turbo tax 2008 The date you make your final payment of wages to the employee. Turbo tax 2008 Compensation paid to H-2A visa holders. Turbo tax 2008   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2. Turbo tax 2008 Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax (line 6) on Form 943, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Turbo tax 2008   An employer is not required to withhold federal income tax from compensation it pays to an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Turbo tax 2008 In this case, the worker must give the employer a completed Form W-4. Turbo tax 2008 Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Turbo tax 2008   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Turbo tax 2008 For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Turbo tax 2008 Trust fund recovery penalty. Turbo tax 2008   If you are responsible for withholding, accounting for, depositing, or paying federal withholding taxes and willfully fail to do so, you can be held liable for a penalty equal to the withheld tax not paid. Turbo tax 2008 A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. Turbo tax 2008 A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. Turbo tax 2008   Willfully means voluntarily, consciously, and intentionally. Turbo tax 2008 Paying other expenses of the business instead of the taxes due is acting willfully. Turbo tax 2008 Consequences of treating an employee as an independent contractor. Turbo tax 2008   If you classify an employee as an independent contractor and you have no reasonable basis for doing so, you may be held liable for employment taxes for that worker. Turbo tax 2008 See Publication 15-A for more information. Turbo tax 2008 Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. Turbo tax 2008 You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. Turbo tax 2008 You employed 10 or more farmworkers for some part of at least 1 day during any 20 or more different calendar weeks during the current or preceding calendar year. Turbo tax 2008 These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. Turbo tax 2008 See Family Employees , earlier. Turbo tax 2008 Alien farmworkers. Turbo tax 2008   Wages paid to aliens admitted on a temporary basis to the United States to perform farmwork (also known as “H-2A visa workers”) are exempt from FUTA tax. Turbo tax 2008 However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. Turbo tax 2008 Commodity wages. Turbo tax 2008   Payments in kind for farm labor are not cash wages. Turbo tax 2008 Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. Turbo tax 2008 Tax rate and credit. Turbo tax 2008   The gross FUTA tax rate is 6. Turbo tax 2008 0% of the first $7,000 cash wages you pay to each employee during the year. Turbo tax 2008 However, you are given a credit of up to 5. Turbo tax 2008 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. Turbo tax 2008 If your state tax rate (experience rate) is less than 5. Turbo tax 2008 4%, you may still be allowed the full 5. Turbo tax 2008 4% credit. Turbo tax 2008   If you do not pay the state tax, you cannot take the credit. Turbo tax 2008 If you are exempt from state unemployment tax for any reason, the full 6. Turbo tax 2008 0% rate applies. Turbo tax 2008 See the Instructions for Form 940 for additional information. Turbo tax 2008 More information. Turbo tax 2008   For more information on FUTA tax, see Publication 51 (Circular A). Turbo tax 2008 Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. Turbo tax 2008 It must not be collected or deducted from the wages of your employees. Turbo tax 2008 Form 940. Turbo tax 2008   Report FUTA tax on Form 940. Turbo tax 2008 The 2013 Form 940 is due January 31, 2014 (or February 10, 2014, if you timely deposited the full amount of your 2013 FUTA tax). Turbo tax 2008 Deposits. Turbo tax 2008   If at the end of any calendar quarter you owe, but have not yet deposited, more than $500 in FUTA tax for the year, you must make a deposit by the end of the following month. Turbo tax 2008 If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. Turbo tax 2008 You can add it to the tax for the next quarter. Turbo tax 2008 If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. Turbo tax 2008 If the total undeposited tax at the end of the 4th quarter is $500 or less, you can either make a deposit or pay it with your return by the January 31, 2014, due date. Turbo tax 2008 Electronic deposit requirement. Turbo tax 2008   You must use electronic funds transfer to make all federal tax deposits. Turbo tax 2008 Generally, electronic funds transfers are made using EFTPS. Turbo tax 2008 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Turbo tax 2008 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Turbo tax 2008 EFTPS is a free service provided by the Department of Treasury. Turbo tax 2008 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Turbo tax 2008   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). Turbo tax 2008 To get more information about EFTPS or to enroll in EFTPS, visit www. Turbo tax 2008 eftps. Turbo tax 2008 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Turbo tax 2008 Additional information about EFTPS is also available in Publication 966. Turbo tax 2008 Prev  Up  Next   Home   More Online Publications
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Fiscal Year 2013 Enforcement and Service Results

The Fiscal Year 2013 Enforcement and Service Results tables provide details about IRS audit, collection and taxpayer service. Fiscal Year 2013 began on Oct. 1, 2012, and ended on Sept. 30, 2013.

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Page Last Reviewed or Updated: 08-Jan-2014

The Turbo Tax 2008

Turbo tax 2008 Index A Acquisition indebtedness, Average acquisition indebtedness. Turbo tax 2008 Annuity obligations, Annuity obligation. Turbo tax 2008 By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Turbo tax 2008 Change in property use, Change in use of property. Turbo tax 2008 Continued debt, Continued debt. Turbo tax 2008 Debt modifying existing, Modifying existing debt. Turbo tax 2008 Federal financing, Certain federal financing. Turbo tax 2008 For performing exempt purpose, Debt incurred in performing exempt purpose. Turbo tax 2008 Obligation to return collateral, Securities loans. Turbo tax 2008 Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Turbo tax 2008 Real property, Real property debts of qualified organizations. Turbo tax 2008 Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Turbo tax 2008 Contributions deduction, Charitable contributions deduction. Turbo tax 2008 Convention or trade show activity, Convention or trade show activity. Turbo tax 2008 D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Turbo tax 2008 Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Turbo tax 2008 Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Turbo tax 2008 Sponsorship, Qualified sponsorship activities. Turbo tax 2008 Exempt function income, Exempt function income. Turbo tax 2008 Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Turbo tax 2008 F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Turbo tax 2008 L Limits, Limits. Turbo tax 2008 M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Turbo tax 2008 P Publications (see Tax help) R Rents, Rents. Turbo tax 2008 Return, Returns and Filing Requirements Royalties, Royalties. Turbo tax 2008 S Specific deduction, Specific deduction. Turbo tax 2008 T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Turbo tax 2008 Colleges and universities, Colleges and universities. Turbo tax 2008 Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Turbo tax 2008 Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Turbo tax 2008 U. Turbo tax 2008 S. Turbo tax 2008 instrumentalities, U. Turbo tax 2008 S. Turbo tax 2008 instrumentalities. Turbo tax 2008 Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Turbo tax 2008 Title-holding corporations, Title-holding corporations. Turbo tax 2008 TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Turbo tax 2008 Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Turbo tax 2008 Income from lending securities, Income from lending securities. Turbo tax 2008 Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Turbo tax 2008 S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Turbo tax 2008 Average acquisition indebtedness, Average acquisition indebtedness. Turbo tax 2008 Average adjusted basis, Average adjusted basis. Turbo tax 2008 Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Turbo tax 2008 Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Turbo tax 2008 Indeterminate property price, Indeterminate price. Turbo tax 2008 Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Turbo tax 2008 Book publishing, Book publishing. Turbo tax 2008 Broadcasting rights, Broadcasting rights. Turbo tax 2008 Business league's parking and bus services, Business league's parking and bus services. Turbo tax 2008 Convenience of members, Convenience of members. Turbo tax 2008 Convention or trade show, Convention or trade show activity. Turbo tax 2008 Directory of members, Directory of members. Turbo tax 2008 Distribution of low cost articles, Distribution of low cost articles. Turbo tax 2008 Dual use facilities, etc. Turbo tax 2008 , Dual use of assets or facilities. Turbo tax 2008 Employees association sales, Employee association sales. Turbo tax 2008 Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Turbo tax 2008 Gambling activities other than bingo, Gambling activities other than bingo. Turbo tax 2008 Halfway house, Halfway house workshop. Turbo tax 2008 Health club program, Health club program. Turbo tax 2008 Hearing aid sales, Sales of hearing aids. Turbo tax 2008 Hospital facilities, Hospital facilities. Turbo tax 2008 Hospital services, Hospital services. Turbo tax 2008 Insurance programs, Insurance programs. Turbo tax 2008 Magazine publishing, Magazine publishing. Turbo tax 2008 Member lists rentals, etc. Turbo tax 2008 , Exchange or rental of member lists. Turbo tax 2008 Membership list sales, Membership list sales. Turbo tax 2008 Miniature golf course, Miniature golf course. Turbo tax 2008 Museum eating facilities, Museum eating facilities. Turbo tax 2008 Museum greeting card sales, Museum greeting card sales. Turbo tax 2008 Pet boarding and grooming services, Pet boarding and grooming services. Turbo tax 2008 Pole rentals, Pole rentals. Turbo tax 2008 Public entertainment activity, Public entertainment activity. Turbo tax 2008 Publishing legal notices, Publishing legal notices. Turbo tax 2008 Regularly conducted, Regularly conducted. Turbo tax 2008 Sales commissions, Sales commissions. Turbo tax 2008 Sales of advertising space, Sales of advertising space. Turbo tax 2008 School facilities, School facilities. Turbo tax 2008 School handicraft shop, School handicraft shop. Turbo tax 2008 Selling donated merchandise, Selling donated merchandise. Turbo tax 2008 Selling endorsements, Selling endorsements. Turbo tax 2008 Sponsoring entertainment events, Sponsoring entertainment events. Turbo tax 2008 Substantially related, Not substantially related. Turbo tax 2008 Trade or business defined, Trade or business. Turbo tax 2008 Travel tour programs, Travel tour programs. Turbo tax 2008 Volunteer workforce, Volunteer workforce. Turbo tax 2008 Yearbook advertising, Yearbook advertising. Turbo tax 2008 Youth residence, Youth residence. Turbo tax 2008 Unstated trade or business Bingo games, Bingo games. Turbo tax 2008 V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. Turbo tax 2008 Prev  Up     Home   More Online Publications