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E-file State Tax Only

E-file state tax only Publication 15-B - Additional Material Prev  Up  Next   Home   More Online Publications
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E-file state tax only Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. E-file state tax only Tax questions. E-file state tax only Useful Items - You may want to see: What's New SE tax rate. E-file state tax only  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. E-file state tax only 4%. E-file state tax only The Medicare (HI) portion of the SE tax remains 2. E-file state tax only 9%. E-file state tax only As a result, the SE tax rate returns to 15. E-file state tax only 3%. E-file state tax only For more information, see the Instructions for Schedule SE (Form 1040). E-file state tax only Earnings subject to social security. E-file state tax only  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. E-file state tax only For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. E-file state tax only Additional Medicare Tax. E-file state tax only  Beginning in 2013, a 0. E-file state tax only 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. E-file state tax only For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. E-file state tax only Modified AGI limit for traditional IRA contributions increased. E-file state tax only  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. E-file state tax only If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. E-file state tax only Modified AGI limit for Roth IRA contributions increased. E-file state tax only  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. E-file state tax only Earned income credit (EIC). E-file state tax only  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. E-file state tax only You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. E-file state tax only Reminders Future developments. E-file state tax only . E-file state tax only   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. E-file state tax only irs. E-file state tax only gov/pub517. E-file state tax only Photographs of missing children. E-file state tax only  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. E-file state tax only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E-file state tax only You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. E-file state tax only Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. E-file state tax only Social security and Medicare taxes are collected under one of two systems. E-file state tax only Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. E-file state tax only Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. E-file state tax only No earnings are subject to both systems. E-file state tax only Table 1. E-file state tax only Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. E-file state tax only Do not rely on this table alone. E-file state tax only Also read the discussion for the class in the following pages. E-file state tax only Class Covered under FICA? Covered under SECA? Minister NO. E-file state tax only Your ministerial earnings are exempt. E-file state tax only YES, if you do not have an approved exemption from the IRS. E-file state tax only   NO, if you have an approved exemption. E-file state tax only Member of a religious order who has not taken a vow of poverty NO. E-file state tax only Your ministerial earnings are exempt. E-file state tax only YES, if you do not have an approved exemption from the IRS. E-file state tax only   NO, if you have an approved exemption. E-file state tax only Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. E-file state tax only   NO, if neither of the above applies. E-file state tax only NO. E-file state tax only Your ministerial earnings are exempt. E-file state tax only Christian Science practitioner or reader NO. E-file state tax only Your ministerial earnings are exempt. E-file state tax only YES, if you do not have an approved exemption from the IRS. E-file state tax only   NO, if you have an approved exemption. E-file state tax only Religious worker (church employee) YES, if your employer did not elect to exclude you. E-file state tax only    NO, if your employer elected to exclude you. E-file state tax only YES, if your employer elected to exclude you from FICA. E-file state tax only   NO, if you are covered under FICA. E-file state tax only Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. E-file state tax only    NO, if you have an approved exemption. E-file state tax only YES, if you are self-employed and do not have an approved exemption from the IRS. E-file state tax only   NO, if you have an approved exemption. E-file state tax only * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. E-file state tax only In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. E-file state tax only 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. E-file state tax only Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. E-file state tax only Medicare wages and self-employment income are combined to determine if income exceeds the threshold. E-file state tax only A self-employment loss is not considered for purposes of this tax. E-file state tax only RRTA compensation is separately compared to the threshold. E-file state tax only There is no employer match for Additional Medicare Tax. E-file state tax only For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. E-file state tax only This publication contains information for the following classes of taxpayers. E-file state tax only Ministers. E-file state tax only Members of a religious order. E-file state tax only Christian Science practitioners and readers. E-file state tax only Religious workers (church employees). E-file state tax only Members of a recognized religious sect. E-file state tax only Note. E-file state tax only Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. E-file state tax only This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. E-file state tax only Which earnings are taxed under FICA and which under SECA. E-file state tax only See Table 1 above. E-file state tax only How a member of the clergy can apply for an exemption from self-employment tax. E-file state tax only How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. E-file state tax only How a member of the clergy or religious worker figures net earnings from self-employment. E-file state tax only This publication also covers certain income tax rules of interest to ministers and members of a religious order. E-file state tax only A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. E-file state tax only In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. E-file state tax only You will find these worksheets right after the Comprehensive Example . E-file state tax only Note. E-file state tax only In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. E-file state tax only Comments and suggestions. E-file state tax only   We welcome your comments about this publication and your suggestions for future editions. E-file state tax only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. E-file state tax only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. E-file state tax only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E-file state tax only   You can send your comments from www. E-file state tax only irs. E-file state tax only gov/formspubs/. E-file state tax only Click on “More Information” and then on “Give us feedback”. E-file state tax only   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. E-file state tax only Ordering forms and publications. E-file state tax only   Visit www. E-file state tax only irs. E-file state tax only gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. E-file state tax only Internal Revenue Service 1201 N. E-file state tax only Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. E-file state tax only   If you have a tax question, check the information available on IRS. E-file state tax only gov or call 1-800-829-1040. E-file state tax only We cannot answer tax questions sent to either of the above addresses. E-file state tax only Useful Items - You may want to see: Publication 54 Tax Guide for U. E-file state tax only S. E-file state tax only Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. E-file state tax only S. E-file state tax only Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. E-file state tax only   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. E-file state tax only Prev  Up  Next   Home   More Online Publications