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State Returns

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State Returns

State returns Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. State returns Tax questions. State returns Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. State returns irs. State returns gov/pub555. State returns What's New Same-sex marriages. State returns  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. State returns The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. State returns However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. State returns The word “state” as used here includes the District of Columbia, Puerto Rico, and U. State returns S. State returns territories and possessions. State returns It means any domestic jurisdiction that has the legal authority to sanction marriages. State returns The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. State returns If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. State returns However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. State returns For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. State returns Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. State returns gov. State returns Important Reminder Photographs of missing children. State returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State returns 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. State returns Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. State returns This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. State returns Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. State returns If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. State returns However, sometimes it can be to your advantage to file separate returns. State returns If you and your spouse file separate returns, you have to determine your community income and your separate income. State returns Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. State returns See Death of spouse , later. State returns Registered domestic partners. State returns    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. State returns Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. State returns   Registered domestic partners are not married for federal tax purposes. State returns They can use the single filing status, or if they qualify, the head of household filing status. State returns    You can find answers to frequently asked questions by going to www. State returns irs. State returns gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. State returns Comments and suggestions. State returns    We welcome your comments about this publication and your suggestions for future editions. State returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State returns   You can send your comments from www. State returns irs. State returns gov/formspubs. State returns Click on “More Information” and then on “Give us feedback on forms and publications. State returns ”   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. State returns Ordering forms and publications. State returns    Visit www. State returns irs. State returns 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. State returns Internal Revenue Service 1201 N. State returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State returns    If you have a tax question, check the information available on IRS. State returns gov or call 1-800-829-1040. State returns We cannot answer tax questions sent to either of the above addresses. State returns Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 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The State Returns

State returns 2. State returns   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. State returns 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. State returns S. State returns citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. State returns Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. State returns Income Tax Withholding U. State returns S. State returns employers generally must withhold U. State returns S. State returns income tax from the pay of U. State returns S. State returns citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. State returns Foreign earned income exclusion. State returns   Your employer does not have to withhold U. State returns S. State returns income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. State returns   Your employer should withhold taxes from any wages you earn for working in the United States. State returns Statement. State returns   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. State returns   Form 673 is an acceptable statement. State returns You can use Form 673 only if you are a U. State returns S. State returns citizen. State returns You do not have to use the form. State returns You can prepare your own statement. State returns See a copy of Form 673, later. State returns   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. State returns However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. State returns   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. State returns Foreign tax credit. State returns   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. State returns You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. State returns Withholding from pension payments. State returns   U. State returns S. State returns payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. State returns You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. State returns S. State returns possession, or Certify to the payer that you are not a U. State returns S. State returns citizen or resident alien or someone who left the United States to avoid tax. State returns Check your withholding. State returns   Before you report U. State returns S. State returns income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. State returns Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. State returns Check your U. State returns S. State returns income tax withholding even if you pay someone else to prepare your tax return. State returns You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. State returns This image is too large to be displayed in the current screen. State returns Please click the link to view the image. State returns Form 673 30% Flat Rate Withholding Generally, U. State returns S. State returns payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. State returns If you are a U. State returns S. State returns citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. State returns Use Form W-9 to notify the payer. State returns You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. State returns Social security benefits paid to residents. State returns   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. State returns The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. State returns If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. State returns The following information must be submitted with your Form 1040 or Form 1040A. State returns A copy of Form SSA-1042S, Social Security Benefit Statement. State returns A copy of your “green card. State returns ” A signed declaration that includes the following statements. State returns   “I am a U. State returns S. State returns lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. State returns I am filing a U. State returns S. State returns income tax return for the taxable year as a resident alien reporting all of my worldwide income. State returns I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. State returns ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. State returns General Information In general, U. State returns S. State returns social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. State returns You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. State returns S. State returns port while you are employed on it. State returns You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). State returns You are working for an American employer (defined later). State returns You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. State returns S. State returns Treasury Department. State returns American vessel or aircraft. State returns   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. State returns S. State returns citizens, residents, or corporations. State returns An American aircraft is an aircraft registered under the laws of the United States. State returns American employer. State returns   An American employer includes any of the following. State returns The U. State returns S. State returns Government or any of its instrumentalities. State returns An individual who is a resident of the United States. State returns A partnership of which at least two-thirds of the partners are U. State returns S. State returns residents. State returns A trust of which all the trustees are U. State returns S. State returns residents. State returns A corporation organized under the laws of the United States, any U. State returns S. State returns state, or the District of Columbia, Puerto Rico, the U. State returns S. State returns Virgin Islands, Guam, or American Samoa. State returns   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. State returns S. State returns government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. State returns Foreign affiliate. State returns   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. State returns For a corporation, the 10% interest must be in its voting stock. State returns For any other entity, the 10% interest must be in its profits. State returns   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. State returns S. State returns citizens and resident aliens working abroad for foreign affiliates of American employers. State returns Once you enter into an agreement, coverage cannot be terminated. State returns Excludable meals and lodging. State returns   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. State returns Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. State returns These agreements are commonly referred to as totalization agreements and are in effect with the following countries. State returns Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. State returns The agreements generally make sure that you pay social security taxes to only one country. State returns Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. State returns However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. State returns S. State returns social security. State returns You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. State returns O. State returns Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. State returns socialsecurity. State returns gov/international. State returns Covered by U. State returns S. State returns only. State returns   If your pay in a foreign country is subject only to U. State returns S. State returns social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. State returns Covered by foreign country only. State returns   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. State returns S. State returns social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. State returns   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. State returns S. State returns Social Security Administration, Office of International Programs, at the address listed earlier. State returns The statement should indicate that your wages are not covered by the U. State returns S. State returns social security system. State returns   This statement should be kept by your employer because it establishes that your pay is exempt from U. State returns S. State returns social security tax. State returns   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. State returns S. State returns social security tax. 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