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Filing 2006 Taxes

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Filing 2006 Taxes

Filing 2006 taxes Index A Alimony paid, Alimony paid. Filing 2006 taxes Alimony received, Alimony received. Filing 2006 taxes Annulment, Divorce or separation. Filing 2006 taxes Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Filing 2006 taxes Business expenses, Business and investment expenses. Filing 2006 taxes C Child tax credit, Child tax credit. Filing 2006 taxes Civil service annuities, Civil service retirement. Filing 2006 taxes Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Filing 2006 taxes Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Filing 2006 taxes CSRS annuities, Civil service retirement. Filing 2006 taxes D Death of spouse, basis of property, Death of spouse. Filing 2006 taxes Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Filing 2006 taxes Divorce, Divorce or separation. Filing 2006 taxes Domestic partners, Registered domestic partners. Filing 2006 taxes Domicile, Domicile E Earned income credit, Earned income credit. Filing 2006 taxes End of the marital community, End of the Community Equitable relief, Equitable relief. Filing 2006 taxes ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Filing 2006 taxes Estimated tax payments, Estimated tax payments. Filing 2006 taxes Exempt income, Tax-exempt income. Filing 2006 taxes Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Filing 2006 taxes F FERS annuities, Civil service retirement. Filing 2006 taxes Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Filing 2006 taxes , Separate Return Preparation Free tax services, Free help with your tax return. Filing 2006 taxes G Gains and losses, Gains and losses. Filing 2006 taxes H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Filing 2006 taxes Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Filing 2006 taxes , Equitable relief. Filing 2006 taxes Interest, Dividends, interest, and rents. Filing 2006 taxes Investment expenses, Business and investment expenses. Filing 2006 taxes IRA deduction, IRA deduction. Filing 2006 taxes IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Filing 2006 taxes J Joint return vs. Filing 2006 taxes separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Filing 2006 taxes M Military retirement pay, Military retirement pay. Filing 2006 taxes N Nonresident alien spouse, Nonresident alien spouse. Filing 2006 taxes O Overpayments, Overpayments. Filing 2006 taxes P Partnership income, Partnership income. Filing 2006 taxes Partnerships, self-employment tax, Partnerships. Filing 2006 taxes Payments Estimated tax payments, Estimated tax payments. Filing 2006 taxes Federal income tax withheld, Federal income tax withheld. Filing 2006 taxes Pensions, Pensions. Filing 2006 taxes Personal expenses, Personal expenses. Filing 2006 taxes Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Filing 2006 taxes Relief from liability arising from community property law, Relief from liability arising from community property law. Filing 2006 taxes Rents, Dividends, interest, and rents. Filing 2006 taxes S Self-employment tax Partnership, Self-employment tax. Filing 2006 taxes Sole proprietorship, Self-employment tax. Filing 2006 taxes Separate income defined, Separate income. Filing 2006 taxes Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Filing 2006 taxes Separate returns Extensions, Extension of time to file. Filing 2006 taxes Separate returns vs. Filing 2006 taxes joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Filing 2006 taxes Separation agreement, Divorce or separation. Filing 2006 taxes Sole proprietorship, self-employment tax, Sole proprietorship. Filing 2006 taxes Spousal agreements, Spousal agreements. Filing 2006 taxes Spouses living apart, Spouses living apart all year. Filing 2006 taxes T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Filing 2006 taxes TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Filing 2006 taxes Withholding tax, Federal income tax withheld. Filing 2006 taxes Prev  Up     Home   More Online Publications
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The Filing 2006 Taxes

Filing 2006 taxes Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. Filing 2006 taxes irs. Filing 2006 taxes gov/pub15a. Filing 2006 taxes What's New Social security and Medicare tax for 2014. Filing 2006 taxes  The social security tax rate is 6. Filing 2006 taxes 2% each for the employee and employer, unchanged from 2013. Filing 2006 taxes The social security wage base limit is $117,000. Filing 2006 taxes The Medicare tax rate is 1. Filing 2006 taxes 45% each for the employee and employer, unchanged from 2013. Filing 2006 taxes There is no wage base limit for Medicare tax. Filing 2006 taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Filing 2006 taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Filing 2006 taxes Withholding allowance. Filing 2006 taxes  The 2014 amount for one withholding allowance on an annual basis is $3,950. Filing 2006 taxes Same-sex marriage. Filing 2006 taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing 2006 taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. Filing 2006 taxes R. Filing 2006 taxes B. Filing 2006 taxes 201, available at www. Filing 2006 taxes irs. Filing 2006 taxes gov/irb/2013-38_IRB/ar07. Filing 2006 taxes html. Filing 2006 taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Filing 2006 taxes Notice 2013-61, 2013-44 I. Filing 2006 taxes R. Filing 2006 taxes B. Filing 2006 taxes 432, is available at www. Filing 2006 taxes irs. Filing 2006 taxes gov/irb/2013-44_IRB/ar10. Filing 2006 taxes html. Filing 2006 taxes Reminders Additional Medicare Tax withholding. Filing 2006 taxes . Filing 2006 taxes  In addition to withholding Medicare tax at 1. Filing 2006 taxes 45%, you must withhold a 0. Filing 2006 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 2006 taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 2006 taxes Additional Medicare Tax is only imposed on the employee. Filing 2006 taxes There is no employer share of Additional Medicare Tax. Filing 2006 taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 2006 taxes 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. Filing 2006 taxes For more information on Additional Medicare Tax, visit IRS. Filing 2006 taxes gov and enter “Additional Medicare Tax” in the search box. Filing 2006 taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Filing 2006 taxes  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Filing 2006 taxes 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. Filing 2006 taxes For more information, visit IRS. Filing 2006 taxes gov and enter “work opportunity tax credit” in the search box. Filing 2006 taxes COBRA premium assistance credit. Filing 2006 taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Filing 2006 taxes For more information, see COBRA premium assistance credit in Publication 15 (Circular E). Filing 2006 taxes Federal tax deposits must be made by electronic funds transfer. Filing 2006 taxes  You must use electronic funds transfer to make all federal tax deposits. Filing 2006 taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Filing 2006 taxes 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. Filing 2006 taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Filing 2006 taxes EFTPS is a free service provided by the Department of Treasury. Filing 2006 taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Filing 2006 taxes For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). Filing 2006 taxes To get more information about EFTPS or to enroll in EFTPS, visit www. Filing 2006 taxes eftps. Filing 2006 taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Filing 2006 taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Filing 2006 taxes You must receive written notice from the IRS to file Form 944. Filing 2006 taxes  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Filing 2006 taxes S. Filing 2006 taxes Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Filing 2006 taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Filing 2006 taxes For more information on requesting to file Form 944, visit IRS. Filing 2006 taxes gov and enter “file employment taxes annually” in the search box. Filing 2006 taxes Employers can request to file Forms 941 instead of Form 944. Filing 2006 taxes  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Filing 2006 taxes You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Filing 2006 taxes For more information on requesting to file Form 944, visit IRS. Filing 2006 taxes gov and enter “file employment taxes annually” in the search box. Filing 2006 taxes Aggregate Form 941 filers. Filing 2006 taxes  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Filing 2006 taxes Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Filing 2006 taxes To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. Filing 2006 taxes Aggregate Form 940 filers. Filing 2006 taxes  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filing 2006 taxes Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Filing 2006 taxes To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. Filing 2006 taxes Electronic filing and payment. Filing 2006 taxes  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Filing 2006 taxes Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Filing 2006 taxes Spend less time and worry about taxes and more time running your business. Filing 2006 taxes Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Filing 2006 taxes For e-file, visit www. Filing 2006 taxes irs. Filing 2006 taxes gov/efile for additional information. Filing 2006 taxes For EFTPS, visit www. Filing 2006 taxes eftps. Filing 2006 taxes gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Filing 2006 taxes Electronic submission of Forms W-4, W-4P, W-4S and W-4V. Filing 2006 taxes  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. Filing 2006 taxes Form W-4, Employee's Withholding Allowance Certificate. Filing 2006 taxes Form W-4P, Withholding Certificate for Pension or Annuity Payments. Filing 2006 taxes Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. Filing 2006 taxes Form W-4V, Voluntary Withholding Request. Filing 2006 taxes For each form that you establish an electronic submission system for, you must meet each of the following five requirements. Filing 2006 taxes The electronic system must ensure that the information received by the payer is the information sent by the payee. Filing 2006 taxes The system must document all occasions of user access that result in a submission. Filing 2006 taxes In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. Filing 2006 taxes The electronic system must provide exactly the same information as the paper form. Filing 2006 taxes The electronic submission must be signed with an electronic signature by the payee whose name is on the form. Filing 2006 taxes The electronic signature must be the final entry in the submission. Filing 2006 taxes Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. Filing 2006 taxes The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. Filing 2006 taxes For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. Filing 2006 taxes The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. Filing 2006 taxes You must also meet all recordkeeping requirements that apply to the paper forms. Filing 2006 taxes For more information, see: Regulations sections 31. Filing 2006 taxes 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). Filing 2006 taxes You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. Filing 2006 taxes irs. Filing 2006 taxes gov/pub/irs-irbs/irb99-04. Filing 2006 taxes pdf. Filing 2006 taxes Additional employment tax information. Filing 2006 taxes  Visit the IRS website at www. Filing 2006 taxes irs. Filing 2006 taxes gov/businesses and click on the Employment Taxes link under Businesses Topics. Filing 2006 taxes Telephone help. Filing 2006 taxes  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Filing 2006 taxes Help for people with disabilities. Filing 2006 taxes  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. Filing 2006 taxes You may also use this number for assistance with unresolved tax problems. Filing 2006 taxes Furnishing Form W-2 to employees electronically. Filing 2006 taxes  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. Filing 2006 taxes Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. Filing 2006 taxes You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. Filing 2006 taxes To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. Filing 2006 taxes The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. Filing 2006 taxes The employee must be informed of the scope and duration of the consent. Filing 2006 taxes The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. Filing 2006 taxes The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. Filing 2006 taxes The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. Filing 2006 taxes The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). Filing 2006 taxes The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. Filing 2006 taxes The employer must notify the employee of any changes to the employer's contact information. Filing 2006 taxes You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. Filing 2006 taxes For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. Filing 2006 taxes 6051-1(j). Filing 2006 taxes Photographs of missing children. Filing 2006 taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. Filing 2006 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing 2006 taxes 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. Filing 2006 taxes Introduction This publication supplements Publication 15 (Circular E). Filing 2006 taxes It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). Filing 2006 taxes This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. Filing 2006 taxes Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. Filing 2006 taxes Ordering publications and forms. Filing 2006 taxes   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. Filing 2006 taxes Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. Filing 2006 taxes   We welcome your comments about this publication and your suggestions for future editions. Filing 2006 taxes    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Filing 2006 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing 2006 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing 2006 taxes   You can also send us comments from www. Filing 2006 taxes irs. Filing 2006 taxes gov/formspubs. Filing 2006 taxes Click on More Information and then click on Comment on Tax Forms and Publications. Filing 2006 taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Filing 2006 taxes Prev  Up  Next   Home   More Online Publications