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Can you file state taxes for free 12. Can you file state taxes for free   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. Can you file state taxes for free Name change. Can you file state taxes for free Penalty for underpayment of estimated tax. Can you file state taxes for free Who Must Pay Self-Employment Tax?Limited partner. Can you file state taxes for free Community property. Can you file state taxes for free Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. Can you file state taxes for free  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. Can you file state taxes for free 4% to 12. Can you file state taxes for free 4%. Can you file state taxes for free The Medicare part of the tax remains at 2. Can you file state taxes for free 9%. Can you file state taxes for free As a result, the self-employment tax is increased from 13. Can you file state taxes for free 3% to 15. Can you file state taxes for free 3%. Can you file state taxes for free Additional Medicare Tax. Can you file state taxes for free . Can you file state taxes for free  For tax years beginning in 2013, a 0. Can you file state taxes for free 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. Can you file state taxes for free Use Form 8959, Additional Medicare Tax, to figure this tax. Can you file state taxes for free For more information, see the Instructions for Form 8959. Can you file state taxes for free Maximum net earnings. Can you file state taxes for free  The maximum net self-employment earnings subject to the social security part (12. Can you file state taxes for free 4%) of the self-employment tax increased to $113,700 for 2013. Can you file state taxes for free There is no maximum limit on earnings subject to the Medicare part (2. Can you file state taxes for free 9%). Can you file state taxes for free What's New for 2014 Maximum net earnings. Can you file state taxes for free  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. Can you file state taxes for free Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Can you file state taxes for free It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Can you file state taxes for free You usually have to pay SE tax if you are self-employed. Can you file state taxes for free You are usually self-employed if you operate your own farm on land you either own or rent. Can you file state taxes for free You have to figure SE tax on Schedule SE (Form 1040). Can you file state taxes for free Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. Can you file state taxes for free See chapter 13 for information on employment taxes. Can you file state taxes for free Self-employment tax rate. Can you file state taxes for free   For tax years beginning in 2013, the self-employment tax rate is 15. Can you file state taxes for free 3%. Can you file state taxes for free The rate consists of two parts: 12. Can you file state taxes for free 4% for social security (old-age, survivors, and disability insurance) and 2. Can you file state taxes for free 9% for Medicare (hospital insurance). Can you file state taxes for free Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. Can you file state taxes for free S. Can you file state taxes for free Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. Can you file state taxes for free S. Can you file state taxes for free Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. Can you file state taxes for free See chapter 16 for information about getting publications and forms. Can you file state taxes for free Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. Can you file state taxes for free Your payments of SE tax contribute to your coverage under the social security system. Can you file state taxes for free Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Can you file state taxes for free How to become insured under social security. Can you file state taxes for free   You must be insured under the social security system before you begin receiving social security benefits. Can you file state taxes for free You are insured if you have the required number of credits (also called quarters of coverage). Can you file state taxes for free Earning credits in 2013. Can you file state taxes for free   You can earn a maximum of four credits per year. Can you file state taxes for free For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. Can you file state taxes for free You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. Can you file state taxes for free It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. Can you file state taxes for free For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. Can you file state taxes for free socialsecurity. Can you file state taxes for free gov. Can you file state taxes for free Making false statements to get or to increase social security benefits may subject you to penalties. Can you file state taxes for free The Social Security Administration (SSA) time limit for posting self-employment earnings. Can you file state taxes for free   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Can you file state taxes for free    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. Can you file state taxes for free The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. Can you file state taxes for free How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). Can you file state taxes for free This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. Can you file state taxes for free An ITIN does not entitle you to social security benefits. Can you file state taxes for free Obtaining an ITIN does not change your immigration or employment status under U. Can you file state taxes for free S. Can you file state taxes for free law. Can you file state taxes for free Obtaining a social security number. Can you file state taxes for free   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. Can you file state taxes for free The application is also available in Spanish. Can you file state taxes for free You can get this form at any Social Security office or by calling 1-800-772-1213. Can you file state taxes for free    You can also download Form SS-5 from the Social Security Administration website at  www. Can you file state taxes for free socialsecurity. Can you file state taxes for free gov. Can you file state taxes for free   If you have a social security number from the time you were an employee, you must use that number. Can you file state taxes for free Do not apply for a new one. Can you file state taxes for free Replacing a lost social security card. Can you file state taxes for free   If you have a number but lost your card, file Form SS-5. Can you file state taxes for free You will get a new card showing your original number, not a new number. Can you file state taxes for free Name change. Can you file state taxes for free   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. Can you file state taxes for free Obtaining an individual taxpayer identification number. Can you file state taxes for free   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. Can you file state taxes for free To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. Can you file state taxes for free You can get this form by calling 1-800-829-3676. Can you file state taxes for free For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. Can you file state taxes for free Form W-7 and Publication 1915 are also available in Spanish. Can you file state taxes for free    You can also download Form W-7 from the IRS website at IRS. Can you file state taxes for free gov. Can you file state taxes for free Paying estimated tax. Can you file state taxes for free   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. Can you file state taxes for free You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. Can you file state taxes for free Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. Can you file state taxes for free   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. Can you file state taxes for free For more information about estimated tax for farmers, see chapter 15. Can you file state taxes for free Penalty for underpayment of estimated tax. Can you file state taxes for free   You may have to pay a penalty if you do not pay enough estimated tax by its due date. Can you file state taxes for free Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Can you file state taxes for free The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Can you file state taxes for free Aliens. Can you file state taxes for free   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Can you file state taxes for free S. Can you file state taxes for free citizens. Can you file state taxes for free Nonresident aliens are not subject to self-employment tax. Can you file state taxes for free However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Can you file state taxes for free S. Can you file state taxes for free residents for self-employment tax purposes. Can you file state taxes for free For more information on aliens, see Publication 519, U. Can you file state taxes for free S. Can you file state taxes for free Tax Guide for Aliens. Can you file state taxes for free Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. Can you file state taxes for free A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. Can you file state taxes for free Share farmer. Can you file state taxes for free   You are a self-employed farmer under an income-sharing arrangement if both the following apply. Can you file state taxes for free You produce a crop or raise livestock on land belonging to another person. Can you file state taxes for free Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. Can you file state taxes for free Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. Can you file state taxes for free   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. Can you file state taxes for free This will depend on whether the landowner has the right to direct or control your performance of services. Can you file state taxes for free Example. Can you file state taxes for free A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. Can you file state taxes for free Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. Can you file state taxes for free The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. Can you file state taxes for free The share farmer is provided a house in which to live. Can you file state taxes for free The landowner and the share farmer decide on a cropping plan. Can you file state taxes for free The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. Can you file state taxes for free The tax treatment of the landowner is discussed later under Landlord Participation in Farming. Can you file state taxes for free Contract farming. Can you file state taxes for free   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. Can you file state taxes for free Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. Can you file state taxes for free 4-H Club or FFA project. Can you file state taxes for free   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. Can you file state taxes for free Report the net income as “Other income” on line 21 of Form 1040. Can you file state taxes for free If necessary, attach a statement showing the gross income and expenses. Can you file state taxes for free The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. Can you file state taxes for free Such a project is generally not considered a trade or business. Can you file state taxes for free Partners in a partnership. Can you file state taxes for free   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. Can you file state taxes for free Limited partner. Can you file state taxes for free   If you are a limited partner, your partnership income is generally not subject to SE tax. Can you file state taxes for free However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). Can you file state taxes for free Business Owned and Operated by Spouses. Can you file state taxes for free   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. Can you file state taxes for free You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. Can you file state taxes for free Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Can you file state taxes for free Qualified joint venture. Can you file state taxes for free   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Can you file state taxes for free For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. Can you file state taxes for free   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Can you file state taxes for free Each of you must file a separate Schedule F and a separate Schedule SE. Can you file state taxes for free For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). Can you file state taxes for free Spouse employee. Can you file state taxes for free   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. Can you file state taxes for free For more information about employment taxes, see chapter 13. Can you file state taxes for free Community property. Can you file state taxes for free   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. Can you file state taxes for free Do not treat any of your share as self-employment earnings of your spouse. Can you file state taxes for free Figuring Self-Employment Earnings Farmer. Can you file state taxes for free   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. Can you file state taxes for free Partnership income or loss. Can you file state taxes for free   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). Can you file state taxes for free Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). Can you file state taxes for free Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). Can you file state taxes for free   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. Can you file state taxes for free   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. Can you file state taxes for free   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). Can you file state taxes for free   For general information on partnerships, see Publication 541. Can you file state taxes for free More than one business. Can you file state taxes for free   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. Can you file state taxes for free A loss from one business reduces your profit from another business. Can you file state taxes for free However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. Can you file state taxes for free Community property. Can you file state taxes for free   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. Can you file state taxes for free Lost income payments. Can you file state taxes for free   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. Can you file state taxes for free These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. Can you file state taxes for free Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). Can you file state taxes for free A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. Can you file state taxes for free Gain or loss. Can you file state taxes for free   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. Can you file state taxes for free It does not matter whether the disposition is a sale, exchange, or involuntary conversion. Can you file state taxes for free For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. Can you file state taxes for free Investment property. Can you file state taxes for free Depreciable property or other fixed assets used in your trade or business. Can you file state taxes for free Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. Can you file state taxes for free Unharvested standing crops sold with land held more than 1 year. Can you file state taxes for free Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. Can you file state taxes for free   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. Can you file state taxes for free For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. Can you file state taxes for free Wages and salaries. Can you file state taxes for free   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. Can you file state taxes for free   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. Can you file state taxes for free Retired partner. Can you file state taxes for free   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. Can you file state taxes for free The retired partner performs no services for the partnership during the year. Can you file state taxes for free The retired partner is owed only the retirement payments. Can you file state taxes for free The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. Can you file state taxes for free The payments to the retired partner are lifelong periodic payments. Can you file state taxes for free Conservation Reserve Program (CRP) payments. Can you file state taxes for free   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. Can you file state taxes for free You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. Can you file state taxes for free Cost share payments you receive may qualify for the costsharing exclusion. Can you file state taxes for free See Cost-Sharing Exclusion (Improvements), above. Can you file state taxes for free CRP payments are reported to you on Form 1099G. Can you file state taxes for free Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. Can you file state taxes for free See the instructions for Schedule SE (Form 1040). Can you file state taxes for free Self-employed health insurance deduction. Can you file state taxes for free   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). Can you file state taxes for free Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. Can you file state taxes for free However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. Can you file state taxes for free Crop shares. Can you file state taxes for free   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. Can you file state taxes for free Feeding such crop shares to livestock is considered using them. Can you file state taxes for free Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. Can you file state taxes for free Material participation for landlords. Can you file state taxes for free   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. Can you file state taxes for free You do at least three of the following. Can you file state taxes for free Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. Can you file state taxes for free Furnish at least half the tools, equipment, and livestock used in the production activities. Can you file state taxes for free Advise or consult with your tenant. Can you file state taxes for free Inspect the production activities periodically. Can you file state taxes for free You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. Can you file state taxes for free You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. Can you file state taxes for free You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. Can you file state taxes for free These tests may be used as general guides for determining whether you are a material participant. Can you file state taxes for free Example. Can you file state taxes for free Drew Houston agrees to produce a crop on J. Can you file state taxes for free Clarke's cotton farm, with each receiving half the proceeds. Can you file state taxes for free Clarke advises Houston when to plant, spray, and pick the cotton. Can you file state taxes for free During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. Can you file state taxes for free Houston furnishes all labor needed to grow and harvest the crop. Can you file state taxes for free The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. Can you file state taxes for free The income Clarke receives from his cotton farm is included in his self-employment earnings. Can you file state taxes for free Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Can you file state taxes for free The regular method. Can you file state taxes for free The farm optional method. Can you file state taxes for free The nonfarm optional method. Can you file state taxes for free You must use the regular method unless you are eligible to use one or both of the optional methods. Can you file state taxes for free See Figure 12-1 , shown later. Can you file state taxes for free Figure 12-1. Can you file state taxes for free Can I Use the Optional Methods? Please click here for the text description of the image. Can you file state taxes for free Figure 12–1. Can you file state taxes for free Can I Use the Optional Methods? Why use an optional method?   You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Can you file state taxes for free You want to receive credit for social security benefit coverage. Can you file state taxes for free You incurred child or dependent care expenses for which you could claim a credit. Can you file state taxes for free (An optional method may increase your earned income, which could increase your credit. Can you file state taxes for free ) You are entitled to the earned income credit. Can you file state taxes for free (An optional method may increase your earned income, which could increase your credit. Can you file state taxes for free ) You are entitled to the additional child tax credit. Can you file state taxes for free (An optional method may increase your earned income, which could increase your credit. Can you file state taxes for free ) Effects of using an optional method. Can you file state taxes for free   Using an optional method could increase your SE tax. Can you file state taxes for free Paying more SE tax may result in you getting higher social security disability or retirement benefits. Can you file state taxes for free   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller SE tax or no SE tax using the regular method. Can you file state taxes for free   The optional methods may be used only to figure your SE tax. Can you file state taxes for free To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. Can you file state taxes for free Regular Method Multiply your total self-employment earnings by 92. Can you file state taxes for free 35% (. Can you file state taxes for free 9235) to get your net earnings under the regular method. Can you file state taxes for free See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Can you file state taxes for free Net earnings figured using the regular method are also called “actual net earnings. Can you file state taxes for free ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. Can you file state taxes for free You can use this method if you meet either of the following tests. Can you file state taxes for free Your gross farm income is $6,960 or less. Can you file state taxes for free Your net farm profits are less than $5,024. Can you file state taxes for free Gross farm income. Can you file state taxes for free   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). Can you file state taxes for free Net farm profits. Can you file state taxes for free   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). Can you file state taxes for free However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Can you file state taxes for free For more information, see Partnership income or loss , earlier. Can you file state taxes for free Figuring farm net earnings. Can you file state taxes for free   If you meet either of the two tests explained above, use Table 12-1. Can you file state taxes for free Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. Can you file state taxes for free Table 12-1. Can you file state taxes for free Figuring Farm Net Earnings IF your gross farm income  is. Can you file state taxes for free . Can you file state taxes for free . Can you file state taxes for free THEN your net earnings are equal to. Can you file state taxes for free . Can you file state taxes for free . Can you file state taxes for free $6,960 or less Two-thirds of your gross farm income. Can you file state taxes for free More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. Can you file state taxes for free   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. Can you file state taxes for free Your actual net earnings are your net earnings figured using the regular method, explained earlier. Can you file state taxes for free Example. Can you file state taxes for free Your gross farm income is $540 and your net farm profit is $460. Can you file state taxes for free Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. Can you file state taxes for free 35% of $460). Can you file state taxes for free You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. Can you file state taxes for free Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. Can you file state taxes for free If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. Can you file state taxes for free You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. Can you file state taxes for free For more information about the nonfarm optional method, see Publication 334. Can you file state taxes for free You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. Can you file state taxes for free Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. Can you file state taxes for free You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Can you file state taxes for free If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Can you file state taxes for free Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Can you file state taxes for free Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Can you file state taxes for free Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. Can you file state taxes for free However, certain taxpayers must use Section B–Long Schedule SE. Can you file state taxes for free Use the chart on page 1 of Schedule SE to find out which one to use. Can you file state taxes for free If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Can you file state taxes for free Deduction for employer-equivalent portion of self-employment tax. Can you file state taxes for free   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. Can you file state taxes for free This deduction only affects your income tax. Can you file state taxes for free It does not affect either your net earnings from self-employment or your SE tax. Can you file state taxes for free   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. Can you file state taxes for free Joint return. Can you file state taxes for free   Even if you file a joint return, you cannot file a joint Schedule SE. Can you file state taxes for free This is true whether one spouse or both spouses have self-employment earnings. Can you file state taxes for free Your spouse is not considered self-employed just because you are. Can you file state taxes for free If both of you have self-employment earnings, each of you must complete a separate Schedule SE. Can you file state taxes for free However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Can you file state taxes for free Attach both schedules to the joint return. Can you file state taxes for free If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . Can you file state taxes for free Prev  Up  Next   Home   More Online Publications
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Stakeholder Liaison Local Contacts

Stakeholder Liaison establishes relationships with practitioner and industry organizations representing small business and self-employed taxpayers. We provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. We also elevate issues that affect tax administration. To establish a relationship with us or report an issue, use this list to find a contact in your state.

Please note, the contacts on this page are intended for practitioner and industry stakeholders, not to respond to tax law questions. For tax law questions, please refer to the “Help and Resources” tab on the irs.gov home page.

Stakeholder Liaison Area Phone Email
Mid-Atlantic - PA, NJ, DE, WV, CT, ME, VT, RI (412) 395-5243 cassandra.l.hellmann@irs.gov
New York - NY, MA, NH (212) 436-1638 sbse.sl.newyork@irs.gov
Great Lakes - IN, MI, OH (216) 522-2563 sbse.sl.great.lakes@irs.gov
Midwest - MN, MT, WI, ND, SD, IA (651) 312-7836 betty.l.mueller@irs.gov
Southwest - AZ, TX, NM (513) 263-4092 sl.southwest@irs.gov
Central - IL, MO, KS, NE, OK (412) 395-5243 cassandra.l.hellmann@irs.gov
Mid-South - KY, TN, AL, MS, AR, LA (405) 297-4045 patricia.y.wright@irs.gov
Southeast - FL, GA, PR (954) 423-7686 cheri.kirsch@irs.gov
South Atlantic - MD, VA, NC, SC, DC (336) 574-6311 terza.d.lowdermilk@irs.gov
Northwest - AK, CO, WA, OR, UT, ID, WY (206) 220-5300 sl.northwest@irs.gov
Western - CA, HI, NV (510) 637-4541 sbse.sl.western.area@irs.gov

 

Please feel free to download and print Stakeholder Liaison Local Contacts list. (PDF)

Page Last Reviewed or Updated: 30-Aug-2013

The Can You File State Taxes For Free

Can you file state taxes for free Index A Abroad, citizens living, filing requirements, U. Can you file state taxes for free S. Can you file state taxes for free Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Can you file state taxes for free , Temporary absences. Can you file state taxes for free , Temporary absences. Can you file state taxes for free Accounting periods, joint returns, Accounting period. Can you file state taxes for free Adopted child, Exception for adopted child. Can you file state taxes for free , Adopted child. Can you file state taxes for free , Adopted child. Can you file state taxes for free Taxpayer identification number, Taxpayer identification numbers for adoptees. Can you file state taxes for free Age Filing status determination, Age. Can you file state taxes for free Gross income and filing requirements (Table 1), Table 1. Can you file state taxes for free 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Can you file state taxes for free Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Can you file state taxes for free (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Can you file state taxes for free American citizens abroad, U. Can you file state taxes for free S. Can you file state taxes for free Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Can you file state taxes for free Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Can you file state taxes for free Dependency allotments, Armed Forces dependency allotments. Can you file state taxes for free GI Bill benefits, Tuition payments and allowances under the GI Bill. Can you file state taxes for free Military quarters allotments, Tax-exempt military quarters allowances. Can you file state taxes for free Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Can you file state taxes for free B Birth of child, Death or birth. Can you file state taxes for free Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Can you file state taxes for free S. Can you file state taxes for free citizen or resident alien. Can you file state taxes for free , Citizen or Resident Test, Child in Canada or Mexico. Can you file state taxes for free Capital expenses, Capital expenses. Can you file state taxes for free Child born alive, Child born alive. Can you file state taxes for free Child care expenses, Child care expenses. Can you file state taxes for free Child custody, Custodial parent and noncustodial parent. Can you file state taxes for free Child support under pre-1985 agreement, Child support under pre-1985 agreement. Can you file state taxes for free Child tax credit, Child tax credit. Can you file state taxes for free Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Can you file state taxes for free , Death or birth. Can you file state taxes for free Claiming parent, when child is head of household, Special rule for parent. Can you file state taxes for free Custody of, Custodial parent and noncustodial parent. Can you file state taxes for free Death of child, Death or birth. Can you file state taxes for free , Death or birth. Can you file state taxes for free Dividends of, Unearned income. Can you file state taxes for free Filing requirements as dependents (Table 2), Table 2. Can you file state taxes for free 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Can you file state taxes for free 2013 Filing Requirements for Dependents , Unearned income. Can you file state taxes for free Kidnapped, Kidnapped child. Can you file state taxes for free , Kidnapped child. Can you file state taxes for free Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Can you file state taxes for free Church employees, filing requirements (Table 3), Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Can you file state taxes for free S. Can you file state taxes for free , filing requirements, U. Can you file state taxes for free S. Can you file state taxes for free Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Can you file state taxes for free Community property states, Community property states. Can you file state taxes for free Cousin, Cousin. Can you file state taxes for free Custody of child, Custodial parent and noncustodial parent. Can you file state taxes for free D Death Of child, Death or birth of child. Can you file state taxes for free Of dependent, Death or birth. Can you file state taxes for free , Death or birth. Can you file state taxes for free Of spouse, Spouse died during the year. Can you file state taxes for free , Spouse died. Can you file state taxes for free , Spouse died before signing. Can you file state taxes for free , Death of spouse. Can you file state taxes for free Decedents, Spouse died during the year. Can you file state taxes for free , Decedent's final return. Can you file state taxes for free (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Can you file state taxes for free Born and died within year, Born and died in 2013. Can you file state taxes for free Child's earnings, Child's earnings. Can you file state taxes for free Death of, Death or birth. Can you file state taxes for free Earned income, Earned income. Can you file state taxes for free Exemption for, Exemptions for Dependents Filing requirements, Table 2. Can you file state taxes for free 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Can you file state taxes for free Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Can you file state taxes for free Disabled Child, Permanently and totally disabled. Can you file state taxes for free Dependent, Disabled dependent working at sheltered workshop. Can you file state taxes for free Divorced parents, Children of divorced or separated parents (or parents who live apart). Can you file state taxes for free Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Can you file state taxes for free Filing status, Divorced persons. Can you file state taxes for free , Divorce and remarriage. Can you file state taxes for free , Divorced persons. Can you file state taxes for free Joint returns, responsibility for, Divorced taxpayer. Can you file state taxes for free Personal exemption, Divorced or separated spouse. Can you file state taxes for free Domestic help, no exemption for, Housekeepers, maids, or servants. Can you file state taxes for free Dual-status taxpayers Exemptions, Dual-status taxpayers. Can you file state taxes for free Joint returns not available, Nonresident alien or dual-status alien. Can you file state taxes for free E Earned income Defined for purposes of standard deduction, Earned income defined. Can you file state taxes for free Dependent filing requirements (Table 2), Table 2. Can you file state taxes for free 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Can you file state taxes for free Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Can you file state taxes for free Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Can you file state taxes for free Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Can you file state taxes for free Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Can you file state taxes for free Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Can you file state taxes for free Determination of, Filing status. Can you file state taxes for free , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Can you file state taxes for free , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Can you file state taxes for free ). Can you file state taxes for free Foreign employment, filing requirements, U. Can you file state taxes for free S. Can you file state taxes for free Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Can you file state taxes for free Form 1040 Personal exemption, Form 1040 filers. Can you file state taxes for free Social security numbers, Social Security Numbers for Dependents Use of, How to file. Can you file state taxes for free , How to file. Can you file state taxes for free , How to file. Can you file state taxes for free Form 1040A Personal exemption, Form 1040A filers. Can you file state taxes for free Social security numbers, Social Security Numbers for Dependents Use of, How to file. Can you file state taxes for free , How to file. Can you file state taxes for free , How to file. Can you file state taxes for free Form 1040EZ Personal exemption, Form 1040EZ filers. Can you file state taxes for free Use of, How to file. Can you file state taxes for free , How to file. Can you file state taxes for free Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Can you file state taxes for free Standard deduction, change to itemized deductions, Changing your mind. Can you file state taxes for free Form 1099-B, Form 1099-B received. Can you file state taxes for free Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Can you file state taxes for free Form 8857, innocent spouse relief, Relief from joint responsibility. Can you file state taxes for free Form SS-5, social security number request, No SSN. Can you file state taxes for free Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Can you file state taxes for free Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Can you file state taxes for free Foster care payments and expenses, Foster care payments and expenses. Can you file state taxes for free , Foster care. Can you file state taxes for free Foster child, Foster child. Can you file state taxes for free , Foster care payments and expenses. Can you file state taxes for free , Foster child. Can you file state taxes for free , Foster care. Can you file state taxes for free Free tax services, Free help with your tax return. Can you file state taxes for free Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Can you file state taxes for free Gross income Defined, Gross income. Can you file state taxes for free Filing requirements (Table 1), Table 1. Can you file state taxes for free 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Can you file state taxes for free 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Can you file state taxes for free Exemption for spouse, Head of household. Can you file state taxes for free Filing requirements (Table 1), Table 1. Can you file state taxes for free 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Can you file state taxes for free Help (see Tax help) Home Aged, home for, Home for the aged. Can you file state taxes for free Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Can you file state taxes for free I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Can you file state taxes for free Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Can you file state taxes for free Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Can you file state taxes for free Innocent spouse relief, Relief from joint responsibility. Can you file state taxes for free Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Can you file state taxes for free IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Can you file state taxes for free Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Can you file state taxes for free When to itemize, When to itemize. Can you file state taxes for free ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Can you file state taxes for free J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Can you file state taxes for free Dependents on, Joint return. Can you file state taxes for free Personal exemption, Joint return. Can you file state taxes for free K Kidnapped children Qualifying child, Kidnapped child. Can you file state taxes for free Qualifying relative, Kidnapped child. Can you file state taxes for free Widow(er) with dependent child, Death or birth. Can you file state taxes for free L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Can you file state taxes for free Local law violated, Local law violated. Can you file state taxes for free Lodging, Lodging. Can you file state taxes for free Losses, rental real estate, Rental activity losses. Can you file state taxes for free M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Can you file state taxes for free Exemption for spouse, Separate return. Can you file state taxes for free Itemized deductions, Married persons who filed separate returns. Can you file state taxes for free Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Can you file state taxes for free Filing status, Married persons. Can you file state taxes for free Medical insurance premiums, Medical insurance premiums. Can you file state taxes for free Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Can you file state taxes for free S. Can you file state taxes for free citizen or resident alien. Can you file state taxes for free , Citizen or Resident Test, Child in Canada or Mexico. Can you file state taxes for free Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Can you file state taxes for free S. Can you file state taxes for free national. Can you file state taxes for free Nonresident aliens, Nonresident aliens. Can you file state taxes for free Dependents, Taxpayer identification numbers for aliens. Can you file state taxes for free Exemptions, Nonresident aliens. Can you file state taxes for free Joint return, Nonresident alien or dual-status alien. Can you file state taxes for free Spouse, Nonresident alien spouse. Can you file state taxes for free Taxpayer identification number, Taxpayer identification numbers for aliens. Can you file state taxes for free O Overseas taxpayers, U. Can you file state taxes for free S. Can you file state taxes for free Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Can you file state taxes for free Parents who never married, Parents who never married. Can you file state taxes for free Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Can you file state taxes for free Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Can you file state taxes for free Rental losses, Rental activity losses. Can you file state taxes for free Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Can you file state taxes for free Scholarships, Earned income. Can you file state taxes for free , Scholarships. Can you file state taxes for free , Gross income defined. Can you file state taxes for free , Do Not Include in Total Support , Earned income defined. Can you file state taxes for free Self-employed persons Filing requirements (Table 3), Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Can you file state taxes for free Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Can you file state taxes for free Separated taxpayers Filing status, Considered married. Can you file state taxes for free , Married persons living apart. Can you file state taxes for free Living apart but not legally separated, Considered married. Can you file state taxes for free Personal exemption, Divorced or separated spouse. Can you file state taxes for free Signatures, joint returns, Signing a joint return. Can you file state taxes for free Single taxpayers Filing status, Unmarried persons. Can you file state taxes for free , Single Gross income filing requirements (Table 1), Table 1. Can you file state taxes for free 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Can you file state taxes for free Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Can you file state taxes for free Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Can you file state taxes for free , Spouse died before signing. Can you file state taxes for free , Death of spouse. Can you file state taxes for free Dual-status alien spouse, Nonresident alien or dual-status alien. Can you file state taxes for free Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Can you file state taxes for free Nonresident alien, Nonresident alien spouse. Can you file state taxes for free Signing joint returns, Signing a joint return. Can you file state taxes for free Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Can you file state taxes for free Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Can you file state taxes for free Stillborn child, Stillborn child. Can you file state taxes for free Students Defined, Student defined. Can you file state taxes for free Foreign, Foreign students' place of residence. Can you file state taxes for free Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Can you file state taxes for free 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Can you file state taxes for free Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Can you file state taxes for free , Death or birth. Can you file state taxes for free T Tables and figures, Keeping Up a Home, Worksheet 2. Can you file state taxes for free Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Can you file state taxes for free 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Can you file state taxes for free 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Can you file state taxes for free Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Can you file state taxes for free , Temporary absences. Can you file state taxes for free Tiebreaker rules, Tiebreaker rules. Can you file state taxes for free Tips, reporting of (Table 3), Table 3. Can you file state taxes for free Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Can you file state taxes for free U U. Can you file state taxes for free S. Can you file state taxes for free citizen or resident, Citizen or Resident Test U. Can you file state taxes for free S. Can you file state taxes for free citizens filing abroad, filing requirements Filing requirements, U. Can you file state taxes for free S. Can you file state taxes for free Citizens or Resident Aliens Living Abroad U. Can you file state taxes for free S. Can you file state taxes for free national, U. Can you file state taxes for free S. Can you file state taxes for free national. Can you file state taxes for free U. Can you file state taxes for free S. Can you file state taxes for free possessions, income from, Individuals With Income From U. Can you file state taxes for free S. Can you file state taxes for free Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Can you file state taxes for free ). Can you file state taxes for free What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Can you file state taxes for free Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Can you file state taxes for free Worksheet for Determining Support Prev  Up     Home   More Online Publications