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Where Can I File State And Federal Taxes For Free

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Where can i file state and federal taxes for free Publication 51 - Main Content Table of Contents 1. Where can i file state and federal taxes for free Taxpayer Identification NumbersWhen you receive your EIN. Where can i file state and federal taxes for free Registering for SSNVS. Where can i file state and federal taxes for free 2. Where can i file state and federal taxes for free Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Where can i file state and federal taxes for free Wages and Other Compensation 4. Where can i file state and federal taxes for free Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Where can i file state and federal taxes for free Federal Income Tax WithholdingImplementation of lock-in letter. Where can i file state and federal taxes for free Seasonal employees and employees not currently performing services. Where can i file state and federal taxes for free Termination and re-hire of employees. Where can i file state and federal taxes for free How To Figure Federal Income Tax Withholding 6. Where can i file state and federal taxes for free Required Notice to Employees About Earned Income Credit (EIC) 7. Where can i file state and federal taxes for free Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Where can i file state and federal taxes for free Form 943 9. Where can i file state and federal taxes for free Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Where can i file state and federal taxes for free Federal Unemployment (FUTA) Tax 11. Where can i file state and federal taxes for free Reconciling Wage Reporting Forms 13. Where can i file state and federal taxes for free Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Where can i file state and federal taxes for free Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Where can i file state and federal taxes for free Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Where can i file state and federal taxes for free Employer identification number (EIN). Where can i file state and federal taxes for free   An employer identification number (EIN) is a nine-digit number that the IRS issues. Where can i file state and federal taxes for free The digits are arranged as follows: 00-0000000. Where can i file state and federal taxes for free It is used to identify the tax accounts of employers and certain others who have no employees. Where can i file state and federal taxes for free Use your EIN on all of the items that you send to the IRS and SSA. Where can i file state and federal taxes for free   If you do not have an EIN, you may apply for one online. Where can i file state and federal taxes for free Visit IRS. Where can i file state and federal taxes for free gov and click on the Apply for an EIN Online link under Tools. Where can i file state and federal taxes for free You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Where can i file state and federal taxes for free Do not use a SSN in place of an EIN. Where can i file state and federal taxes for free   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Where can i file state and federal taxes for free If you took over another employer's business, do not use that employer's EIN. Where can i file state and federal taxes for free   You should have only one EIN. Where can i file state and federal taxes for free If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Where can i file state and federal taxes for free Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Where can i file state and federal taxes for free The IRS will tell you which EIN to use. Where can i file state and federal taxes for free   For more information, see Publication 1635 or Publication 583. Where can i file state and federal taxes for free When you receive your EIN. Where can i file state and federal taxes for free   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Where can i file state and federal taxes for free You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Where can i file state and federal taxes for free Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Where can i file state and federal taxes for free If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Where can i file state and federal taxes for free Social security number (SSN). Where can i file state and federal taxes for free   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Where can i file state and federal taxes for free You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Where can i file state and federal taxes for free Do not accept a social security card that says “Not valid for employment. Where can i file state and federal taxes for free ” A social security number issued with this legend does not permit employment. Where can i file state and federal taxes for free You may, but are not required to, photocopy the social security card if the employee provides it. Where can i file state and federal taxes for free If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Where can i file state and federal taxes for free See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Where can i file state and federal taxes for free Applying for a social security card. Where can i file state and federal taxes for free   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Where can i file state and federal taxes for free You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Where can i file state and federal taxes for free socialsecurity. Where can i file state and federal taxes for free gov/online/ss-5. Where can i file state and federal taxes for free html. Where can i file state and federal taxes for free The employee must complete and sign Form SS-5; it cannot be filed by the employer. Where can i file state and federal taxes for free You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Where can i file state and federal taxes for free Applying for a social security number. Where can i file state and federal taxes for free   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Where can i file state and federal taxes for free If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Where can i file state and federal taxes for free When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Where can i file state and federal taxes for free Furnish Copies B, C, and 2 of Form W-2c to the employee. Where can i file state and federal taxes for free Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Where can i file state and federal taxes for free For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Where can i file state and federal taxes for free socialsecurity. Where can i file state and federal taxes for free gov/employer. Where can i file state and federal taxes for free Advise your employee to correct the SSN on his or her original Form W-2. Where can i file state and federal taxes for free Correctly record the employee's name and SSN. Where can i file state and federal taxes for free   Record the name and number of each employee as they are shown on the employee's social security card. Where can i file state and federal taxes for free If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Where can i file state and federal taxes for free Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Where can i file state and federal taxes for free   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Where can i file state and federal taxes for free It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Where can i file state and federal taxes for free IRS individual taxpayer identification numbers (ITINs) for aliens. Where can i file state and federal taxes for free   Do not accept an ITIN in place of an SSN for employee identification or for work. Where can i file state and federal taxes for free An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Where can i file state and federal taxes for free S. Where can i file state and federal taxes for free employment. Where can i file state and federal taxes for free The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Where can i file state and federal taxes for free However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Where can i file state and federal taxes for free    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Where can i file state and federal taxes for free If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Where can i file state and federal taxes for free Do not use an ITIN in place of an SSN on Form W-2. Where can i file state and federal taxes for free Verification of social security numbers. Where can i file state and federal taxes for free   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Where can i file state and federal taxes for free Visit www. Where can i file state and federal taxes for free socialsecurity. Where can i file state and federal taxes for free gov/employer/ssnv. Where can i file state and federal taxes for free htm for more information. Where can i file state and federal taxes for free Registering for SSNVS. Where can i file state and federal taxes for free   You must register online and receive authorization from your employer to use SSNVS. Where can i file state and federal taxes for free To register, visit SSA's website at www. Where can i file state and federal taxes for free socialsecurity. Where can i file state and federal taxes for free gov/employer and click on the Business Services Online link. Where can i file state and federal taxes for free Follow the registration instructions to obtain a user identification (ID) and password. Where can i file state and federal taxes for free You will need to provide the following information about yourself and your company. Where can i file state and federal taxes for free Name. Where can i file state and federal taxes for free SSN. Where can i file state and federal taxes for free Date of birth. Where can i file state and federal taxes for free Type of employer. Where can i file state and federal taxes for free EIN. Where can i file state and federal taxes for free Company name, address, and telephone number. Where can i file state and federal taxes for free Email address. Where can i file state and federal taxes for free When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Where can i file state and federal taxes for free You must enter the activation code online to use SSNVS. Where can i file state and federal taxes for free 2. Where can i file state and federal taxes for free Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Where can i file state and federal taxes for free See Publication 15-A for details on statutory employees and nonemployees. Where can i file state and federal taxes for free Employee status under common law. Where can i file state and federal taxes for free   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Where can i file state and federal taxes for free This is so even when you give the employee freedom of action. Where can i file state and federal taxes for free What matters is that you have the right to control the details of how the services are performed. Where can i file state and federal taxes for free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Where can i file state and federal taxes for free If an employer-employee relationship exists, it does not matter what it is called. Where can i file state and federal taxes for free The employee may be called an agent or independent contractor. Where can i file state and federal taxes for free It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Where can i file state and federal taxes for free You are responsible for withholding and paying employment taxes for your employees. Where can i file state and federal taxes for free You are also required to file employment tax returns. Where can i file state and federal taxes for free These requirements do not apply to amounts that you pay to independent contractors. Where can i file state and federal taxes for free The rules discussed in this publication apply only to workers who are your employees. Where can i file state and federal taxes for free In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Where can i file state and federal taxes for free For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Where can i file state and federal taxes for free Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Where can i file state and federal taxes for free The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Where can i file state and federal taxes for free Crew Leaders If you are a crew leader, you are an employer of farmworkers. Where can i file state and federal taxes for free A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Where can i file state and federal taxes for free If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Where can i file state and federal taxes for free For FUTA tax rules, see section 10. Where can i file state and federal taxes for free Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Where can i file state and federal taxes for free See Publication 541, Partnerships, for more details. Where can i file state and federal taxes for free The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Where can i file state and federal taxes for free Exception—Qualified joint venture. Where can i file state and federal taxes for free   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Where can i file state and federal taxes for free A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Where can i file state and federal taxes for free   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Where can i file state and federal taxes for free Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Where can i file state and federal taxes for free   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Where can i file state and federal taxes for free If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Where can i file state and federal taxes for free Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Where can i file state and federal taxes for free However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Where can i file state and federal taxes for free    Note. Where can i file state and federal taxes for free If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Where can i file state and federal taxes for free   For more information on qualified joint ventures, visit IRS. Where can i file state and federal taxes for free gov and enter “qualified joint venture” in the search box. Where can i file state and federal taxes for free Exception—Community income. Where can i file state and federal taxes for free   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Where can i file state and federal taxes for free S. Where can i file state and federal taxes for free possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Where can i file state and federal taxes for free You may still make an election to be taxed as a qualified joint venture instead of a partnership. Where can i file state and federal taxes for free See Exception—Qualified joint venture , earlier in this section. Where can i file state and federal taxes for free 3. Where can i file state and federal taxes for free Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Where can i file state and federal taxes for free You may also be required to withhold, deposit, and report Additional Medicare Tax. Where can i file state and federal taxes for free See section 4 for more information. Where can i file state and federal taxes for free If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Where can i file state and federal taxes for free You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Where can i file state and federal taxes for free FUTA tax is discussed in section 10. Where can i file state and federal taxes for free Cash wages include checks, money orders, etc. Where can i file state and federal taxes for free Do not count as cash wages the value of food, lodging, and other noncash items. Where can i file state and federal taxes for free For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Where can i file state and federal taxes for free Commodity wages. Where can i file state and federal taxes for free   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Where can i file state and federal taxes for free However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Where can i file state and federal taxes for free These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Where can i file state and federal taxes for free Other compensation. Where can i file state and federal taxes for free   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Where can i file state and federal taxes for free Family members. Where can i file state and federal taxes for free   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Where can i file state and federal taxes for free However, certain exemptions may apply for your child, spouse, or parent. Where can i file state and federal taxes for free See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Where can i file state and federal taxes for free Household employees. Where can i file state and federal taxes for free   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Where can i file state and federal taxes for free   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Where can i file state and federal taxes for free Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Where can i file state and federal taxes for free   For more information, see Publication 926, Household Employer's Tax Guide. Where can i file state and federal taxes for free    Wages for household work may not be a deductible farm expense. Where can i file state and federal taxes for free See Publication 225, Farmer's Tax Guide. Where can i file state and federal taxes for free Share farmers. Where can i file state and federal taxes for free   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Where can i file state and federal taxes for free Compensation paid to H-2A visa holders. Where can i file state and federal taxes for free   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Where can i file state and federal taxes for free On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Where can i file state and federal taxes for free   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Where can i file state and federal taxes for free In that case, the worker must give the employer a completed Form W-4. Where can i file state and federal taxes for free Federal income tax withheld should be reported in box 2 of Form W-2. Where can i file state and federal taxes for free These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Where can i file state and federal taxes for free For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Where can i file state and federal taxes for free 4. Where can i file state and federal taxes for free Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Where can i file state and federal taxes for free You may also be required to withhold Additional Medicare Tax. Where can i file state and federal taxes for free For more information, see Additional Medicare Tax withholding , later. Where can i file state and federal taxes for free The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Where can i file state and federal taxes for free You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Where can i file state and federal taxes for free The $150 test applies separately to each farmworker that you employ. Where can i file state and federal taxes for free If you employ a family of workers, each member is treated separately. Where can i file state and federal taxes for free Do not count wages paid by other employers. Where can i file state and federal taxes for free The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Where can i file state and federal taxes for free Exceptions. Where can i file state and federal taxes for free   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Where can i file state and federal taxes for free   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Where can i file state and federal taxes for free Social Security and Medicare Tax Withholding The social security tax rate is 6. Where can i file state and federal taxes for free 2%, for both the employee and employer, on the first $117,000 paid to each employee. Where can i file state and federal taxes for free You must withhold at this rate from each employee and pay a matching amount. Where can i file state and federal taxes for free The Medicare tax rate is 1. Where can i file state and federal taxes for free 45% each for the employee and employer on all wages. Where can i file state and federal taxes for free You must withhold at this rate from each employee and pay a matching amount. Where can i file state and federal taxes for free There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Where can i file state and federal taxes for free Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Where can i file state and federal taxes for free For details, see Publication 15-A. Where can i file state and federal taxes for free Additional Medicare Tax withholding. Where can i file state and federal taxes for free   In addition to withholding Medicare tax at 1. Where can i file state and federal taxes for free 45%, you must withhold a 0. Where can i file state and federal taxes for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Where can i file state and federal taxes for free 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. Where can i file state and federal taxes for free Additional Medicare Tax is only imposed on the employee. Where can i file state and federal taxes for free There is no employer share of Additional Medicare Tax. Where can i file state and federal taxes for free 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. Where can i file state and federal taxes for free   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). Where can i file state and federal taxes for free For more information on Additional Medicare Tax, visit IRS. Where can i file state and federal taxes for free gov and enter “Additional Medicare Tax” in the search box. Where can i file state and federal taxes for free Employee share paid by employer. Where can i file state and federal taxes for free   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Where can i file state and federal taxes for free If you do not withhold the taxes, however, you must still pay them. Where can i file state and federal taxes for free Any employee social security and Medicare taxes that you pay is additional income to the employee. Where can i file state and federal taxes for free Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Where can i file state and federal taxes for free Also, do not count the additional income as wages for FUTA tax purposes. Where can i file state and federal taxes for free Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Where can i file state and federal taxes for free See section 7 of Publication 15-A. Where can i file state and federal taxes for free Withholding social security and Medicare taxes on nonresident alien employees. Where can i file state and federal taxes for free   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Where can i file state and federal taxes for free S. Where can i file state and federal taxes for free citizen or resident alien. Where can i file state and federal taxes for free However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Where can i file state and federal taxes for free Also see Compensation paid to H-2A visa holders in section 3. Where can i file state and federal taxes for free Religious exemption. Where can i file state and federal taxes for free    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Where can i file state and federal taxes for free This exemption is available only if both the employee and the employer are members of the sect. Where can i file state and federal taxes for free   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Where can i file state and federal taxes for free 5. Where can i file state and federal taxes for free Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Where can i file state and federal taxes for free The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Where can i file state and federal taxes for free You may use one of several methods to determine the amount of federal income tax withholding. Where can i file state and federal taxes for free They are discussed in section 13. Where can i file state and federal taxes for free Form W-4. Where can i file state and federal taxes for free   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Where can i file state and federal taxes for free Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Where can i file state and federal taxes for free Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Where can i file state and federal taxes for free irs. Where can i file state and federal taxes for free gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Where can i file state and federal taxes for free   Ask each new employee to give you a signed Form W-4 when starting work. Where can i file state and federal taxes for free Make the form effective with the first wage payment. Where can i file state and federal taxes for free If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Where can i file state and federal taxes for free Forms in Spanish. Where can i file state and federal taxes for free   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Where can i file state and federal taxes for free For more information, see Publicación 17(SP). Where can i file state and federal taxes for free Effective date of Form W-4. Where can i file state and federal taxes for free   A Form W-4 remains in effect until the employee gives you a new one. Where can i file state and federal taxes for free When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Where can i file state and federal taxes for free Do not adjust withholding retroactively. Where can i file state and federal taxes for free If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Where can i file state and federal taxes for free For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Where can i file state and federal taxes for free A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Where can i file state and federal taxes for free Completing Form W-4. Where can i file state and federal taxes for free   The amount of federal income tax withholding is based on marital status and withholding allowances. Where can i file state and federal taxes for free Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Where can i file state and federal taxes for free However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Where can i file state and federal taxes for free   Employees may claim fewer withholding allowances than they are entitled to claim. Where can i file state and federal taxes for free They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Where can i file state and federal taxes for free   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Where can i file state and federal taxes for free Along with Form W-4, you may wish to order Publication 505 for use by your employees. Where can i file state and federal taxes for free    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Where can i file state and federal taxes for free If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Where can i file state and federal taxes for free Exemption from federal income tax withholding. Where can i file state and federal taxes for free   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Where can i file state and federal taxes for free See the Form W-4 instructions for more information. Where can i file state and federal taxes for free However, the wages are still subject to social security and Medicare taxes. Where can i file state and federal taxes for free   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Where can i file state and federal taxes for free To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Where can i file state and federal taxes for free If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Where can i file state and federal taxes for free If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Where can i file state and federal taxes for free Withholding income taxes on the wages of nonresident alien employees. Where can i file state and federal taxes for free   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Where can i file state and federal taxes for free However, see Publication 515 for exceptions to this general rule. Where can i file state and federal taxes for free Also see Compensation paid to H-2A visa workers in section 3. Where can i file state and federal taxes for free Withholding adjustment for nonresident alien employees. Where can i file state and federal taxes for free   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Where can i file state and federal taxes for free This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Where can i file state and federal taxes for free See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Where can i file state and federal taxes for free Nonresident alien employee's Form W-4. Where can i file state and federal taxes for free   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Where can i file state and federal taxes for free   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Where can i file state and federal taxes for free    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Where can i file state and federal taxes for free Form 8233. Where can i file state and federal taxes for free   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Where can i file state and federal taxes for free See Publication 515 for details. Where can i file state and federal taxes for free IRS review of requested Forms W-4. Where can i file state and federal taxes for free   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Where can i file state and federal taxes for free You may also be directed to send certain Forms W-4 to the IRS. Where can i file state and federal taxes for free You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Where can i file state and federal taxes for free Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Where can i file state and federal taxes for free The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Where can i file state and federal taxes for free When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Where can i file state and federal taxes for free   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Where can i file state and federal taxes for free However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Where can i file state and federal taxes for free Initial lock-in letter. Where can i file state and federal taxes for free   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Where can i file state and federal taxes for free In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Where can i file state and federal taxes for free You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Where can i file state and federal taxes for free If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Where can i file state and federal taxes for free You may follow any reasonable business practice to furnish the employee copy to the employee. Where can i file state and federal taxes for free Implementation of lock-in letter. Where can i file state and federal taxes for free   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Where can i file state and federal taxes for free You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Where can i file state and federal taxes for free The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Where can i file state and federal taxes for free Seasonal employees and employees not currently performing services. Where can i file state and federal taxes for free   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Where can i file state and federal taxes for free You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Where can i file state and federal taxes for free You reasonably expect the employee to resume services within 12 months of the date of the notice. Where can i file state and federal taxes for free The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Where can i file state and federal taxes for free Termination and re-hire of employees. Where can i file state and federal taxes for free   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Where can i file state and federal taxes for free You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Where can i file state and federal taxes for free Modification notice. Where can i file state and federal taxes for free   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Where can i file state and federal taxes for free The modification notice may change the marital status and/or the number of withholding allowances permitted. Where can i file state and federal taxes for free You must withhold federal income tax based on the effective date specified in the modification notice. Where can i file state and federal taxes for free New Form W-4 after IRS notice. Where can i file state and federal taxes for free   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Where can i file state and federal taxes for free You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Where can i file state and federal taxes for free If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Where can i file state and federal taxes for free   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Where can i file state and federal taxes for free Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Where can i file state and federal taxes for free Substitute Forms W-4. Where can i file state and federal taxes for free   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Where can i file state and federal taxes for free Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Where can i file state and federal taxes for free gov to obtain copies of Form W-4. Where can i file state and federal taxes for free   You may use a substitute version of Form W-4 to meet your business needs. Where can i file state and federal taxes for free However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Where can i file state and federal taxes for free At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Where can i file state and federal taxes for free   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Where can i file state and federal taxes for free However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Where can i file state and federal taxes for free Invalid Forms W-4. Where can i file state and federal taxes for free   Any unauthorized change or addition to Form W-4 makes it invalid. Where can i file state and federal taxes for free This includes taking out any language by which the employee certifies that the form is correct. Where can i file state and federal taxes for free A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Where can i file state and federal taxes for free An employee who submits a false Form W-4 may be subject to a $500 penalty. Where can i file state and federal taxes for free You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Where can i file state and federal taxes for free   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Where can i file state and federal taxes for free Tell the employee that it is invalid and ask for another one. Where can i file state and federal taxes for free If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Where can i file state and federal taxes for free However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Where can i file state and federal taxes for free   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Where can i file state and federal taxes for free R. Where can i file state and federal taxes for free B. Where can i file state and federal taxes for free 455, available at www. Where can i file state and federal taxes for free irs. Where can i file state and federal taxes for free gov/irb/2007-35_IRB/ar10. Where can i file state and federal taxes for free html. Where can i file state and federal taxes for free Amounts exempt from levy on wages, salary, and other income. Where can i file state and federal taxes for free   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Where can i file state and federal taxes for free Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Where can i file state and federal taxes for free If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Where can i file state and federal taxes for free How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Where can i file state and federal taxes for free Wage bracket tables. Where can i file state and federal taxes for free See section 13 for directions on how to use the tables. Where can i file state and federal taxes for free Percentage method. Where can i file state and federal taxes for free See section 13 for directions on how to use the percentage method. Where can i file state and federal taxes for free Alternative formula tables for percentage method withholding. Where can i file state and federal taxes for free See Publication 15-A. Where can i file state and federal taxes for free Wage bracket percentage method withholding tables. Where can i file state and federal taxes for free See Publication 15-A. Where can i file state and federal taxes for free Other alternative methods. Where can i file state and federal taxes for free See Publication 15-A. Where can i file state and federal taxes for free Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Where can i file state and federal taxes for free If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Where can i file state and federal taxes for free Supplemental wages. Where can i file state and federal taxes for free   Supplemental wages are wage payments to an employee that are not regular wages. Where can i file state and federal taxes for free They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Where can i file state and federal taxes for free Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Where can i file state and federal taxes for free   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Where can i file state and federal taxes for free   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Where can i file state and federal taxes for free If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Where can i file state and federal taxes for free Withhold a flat 25% (no other percentage allowed). Where can i file state and federal taxes for free If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Where can i file state and federal taxes for free If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Where can i file state and federal taxes for free Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Where can i file state and federal taxes for free Subtract the tax withheld from the regular wages. Where can i file state and federal taxes for free Withhold the remaining tax from the supplemental wages. Where can i file state and federal taxes for free If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Where can i file state and federal taxes for free If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Where can i file state and federal taxes for free This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Where can i file state and federal taxes for free    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Where can i file state and federal taxes for free See section 7 in Publication 15 (Circular E) for details. Where can i file state and federal taxes for free   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Where can i file state and federal taxes for free 6. Where can i file state and federal taxes for free Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Where can i file state and federal taxes for free Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Where can i file state and federal taxes for free This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Where can i file state and federal taxes for free You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Where can i file state and federal taxes for free You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Where can i file state and federal taxes for free If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Where can i file state and federal taxes for free If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Where can i file state and federal taxes for free If Form W-2 is not required, you must notify the employee by February 7, 2014. Where can i file state and federal taxes for free 7. Where can i file state and federal taxes for free Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Where can i file state and federal taxes for free You must use electronic funds transfer to make all federal tax deposits. Where can i file state and federal taxes for free See How To Deposit , later in this section. Where can i file state and federal taxes for free The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Where can i file state and federal taxes for free For more information, see COBRA premium assistance credit under Introduction. Where can i file state and federal taxes for free Payment with return. Where can i file state and federal taxes for free   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Where can i file state and federal taxes for free You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Where can i file state and federal taxes for free However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Where can i file state and federal taxes for free You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Where can i file state and federal taxes for free This payment may be $2,500 or more. Where can i file state and federal taxes for free Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Where can i file state and federal taxes for free Semiweekly schedule depositors must timely deposit the amount. Where can i file state and federal taxes for free See Accuracy of Deposits Rule and How To Deposit, later in this section. Where can i file state and federal taxes for free When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Where can i file state and federal taxes for free See Employers of Both Farm and Nonfarm Workers, later in this section. Where can i file state and federal taxes for free The rules for determining when to deposit Form 943 taxes are discussed below. Where can i file state and federal taxes for free See section 10 for the separate rules that apply to FUTA tax. Where can i file state and federal taxes for free Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Where can i file state and federal taxes for free The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Where can i file state and federal taxes for free The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Where can i file state and federal taxes for free The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Where can i file state and federal taxes for free If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Where can i file state and federal taxes for free If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Where can i file state and federal taxes for free Lookback period. Where can i file state and federal taxes for free   The lookback period is the second calendar year preceding the current calendar year. Where can i file state and federal taxes for free For example, the lookback period for 2014 is 2012. Where can i file state and federal taxes for free Example of deposit schedule based on lookback period. Where can i file state and federal taxes for free Rose Co. Where can i file state and federal taxes for free reported taxes on Form 943 as follows. Where can i file state and federal taxes for free 2012 — $48,000 2013 — $60,000 Rose Co. Where can i file state and federal taxes for free is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Where can i file state and federal taxes for free However, for 2015, Rose Co. Where can i file state and federal taxes for free is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Where can i file state and federal taxes for free Adjustments to lookback period taxes. Where can i file state and federal taxes for free   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Where can i file state and federal taxes for free Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Where can i file state and federal taxes for free Example of adjustments. Where can i file state and federal taxes for free An employer originally reported total tax of $45,000 for the lookback period in 2012. Where can i file state and federal taxes for free The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Where can i file state and federal taxes for free The total tax reported in the lookback period is still $45,000. Where can i file state and federal taxes for free The $10,000 adjustment is also not treated as part of the 2014 taxes. Where can i file state and federal taxes for free Deposit period. Where can i file state and federal taxes for free   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Where can i file state and federal taxes for free For monthly schedule depositors, the deposit period is a calendar month. Where can i file state and federal taxes for free The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Where can i file state and federal taxes for free Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Where can i file state and federal taxes for free You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Where can i file state and federal taxes for free Monthly schedule example. Where can i file state and federal taxes for free   Red Co. Where can i file state and federal taxes for free is a seasonal employer and a monthly schedule depositor. Where can i file state and federal taxes for free It pays wages each Friday. Where can i file state and federal taxes for free It paid wages during August 2014, but did not pay any wages during September. Where can i file state and federal taxes for free Red Co. Where can i file state and federal taxes for free must deposit the combined tax liabilities for the August paydays by September 15. Where can i file state and federal taxes for free Red Co. Where can i file state and federal taxes for free does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Where can i file state and federal taxes for free New employers. Where can i file state and federal taxes for free   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Where can i file state and federal taxes for free Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Where can i file state and federal taxes for free Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Where can i file state and federal taxes for free Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Where can i file state and federal taxes for free Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Where can i file state and federal taxes for free Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Where can i file state and federal taxes for free For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Where can i file state and federal taxes for free If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Where can i file state and federal taxes for free Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Where can i file state and federal taxes for free Semiweekly Deposit Schedule IF the payday falls on a. Where can i file state and federal taxes for free . Where can i file state and federal taxes for free . Where can i file state and federal taxes for free THEN deposit taxes by the following. Where can i file state and federal taxes for free . Where can i file state and federal taxes for free . Where can i file state and federal taxes for free Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Where can i file state and federal taxes for free   Green, Inc. Where can i file state and federal taxes for free , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Where can i file state and federal taxes for free Green, Inc. Where can i file state and federal taxes for free , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Where can i file state and federal taxes for free Green, Inc. Where can i file state and federal taxes for free 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Where can i file state and federal taxes for free Semiweekly deposit period spanning two quarters. Where can i file state and federal taxes for free   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Where can i file state and federal taxes for free For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Where can i file state and federal taxes for free Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Where can i file state and federal taxes for free Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Where can i file state and federal taxes for free A business day is any day other than a Saturday, Sunday, or legal holiday. Where can i file state and federal taxes for free For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Where can i file state and federal taxes for free Semiweekly schedule depositors   will always have 3 business days to make a deposit. Where can i file state and federal taxes for free That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Where can i file state and federal taxes for free For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Where can i file state and federal taxes for free Legal holiday. Where can i file state and federal taxes for free   The term “legal holiday” means any legal holiday in the District of Columbia. Where can i file state and federal taxes for free Legal holidays for 2014 are listed below. Where can i file state and federal taxes for free January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Where can i file state and federal taxes for free February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Where can i file state and federal taxes for free For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Where can i file state and federal taxes for free For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Where can i file state and federal taxes for free Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Where can i file state and federal taxes for free However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Where can i file state and federal taxes for free For example, Fir Co. Where can i file state and federal taxes for free is a semiweekly schedule depositor. Where can i file state and federal taxes for free On Monday, Fir Co. Where can i file state and federal taxes for free accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Where can i file state and federal taxes for free On Tuesday, Fir Co. Where can i file state and federal taxes for free accumulates additional taxes of $30,000. Where can i file state and federal taxes for free Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Where can i file state and federal taxes for free does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Where can i file state and federal taxes for free If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Where can i file state and federal taxes for free Example of the $100,000 next-day deposit rule. Where can i file state and federal taxes for free   Elm, Inc. Where can i file state and federal taxes for free , started its business on May 1, 2014. Where can i file state and federal taxes for free Because Elm, Inc. Where can i file state and federal taxes for free , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Where can i file state and federal taxes for free , is a monthly schedule depositor. Where can i file state and federal taxes for free On May 8, Elm, Inc. Where can i file state and federal taxes for free , paid wages for the first time and accumulated taxes of $50,000. Where can i file state and federal taxes for free On May 9 (Friday), Elm, Inc. Where can i file state and federal taxes for free , paid wages and accumulated taxes of $60,000, for a total of $110,000. Where can i file state and federal taxes for free Because Elm, Inc. Where can i file state and federal taxes for free , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Where can i file state and federal taxes for free Elm, Inc. Where can i file state and federal taxes for free , became a semiweekly schedule depositor on May 10. Where can i file state and federal taxes for free It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Where can i file state and federal taxes for free Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Where can i file state and federal taxes for free However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Where can i file state and federal taxes for free Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Where can i file state and federal taxes for free The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Where can i file state and federal taxes for free Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Where can i file state and federal taxes for free You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Where can i file state and federal taxes for free Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Where can i file state and federal taxes for free For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Where can i file state and federal taxes for free How To Deposit You must deposit employment taxes by electronic funds transfer. Where can i file state and federal taxes for free See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Where can i file state and federal taxes for free Electronic deposit requirement. Where can i file state and federal taxes for free   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Where can i file state and federal taxes for free Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Where can i file state and federal taxes for free 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. Where can i file state and federal taxes for free   EFTPS is a free service provided by the Department of Treasury. Where can i file state and federal taxes for free To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Where can i file state and federal taxes for free You can also visit the EFTPS website at www. Where can i file state and federal taxes for free eftps. Where can i file state and federal taxes for free gov. Where can i file state and federal taxes for free Additional information about EFTPS is also available in Publication 966. Where can i file state and federal taxes for free New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Where can i file state and federal taxes for free Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Where can i file state and federal taxes for free See When you receive your EIN in section 1 for more information. Where can i file state and federal taxes for free Deposit record. Where can i file state and federal taxes for free   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Where can i file state and federal taxes for free The number can be used as a receipt or to trace the payment. Where can i file state and federal taxes for free Depositing on time. Where can i file state and federal taxes for free   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Where can i file state and federal taxes for free m. Where can i file state and federal taxes for free Eastern time the day before the date a deposit is due. Where can i file state and federal taxes for free If you use a third party to make a deposit on your behalf, they may have different cutoff times. Where can i file state and federal taxes for free Same-day payment option. Where can i file state and federal taxes for free   If you fail to initiate a deposit transaction on EFTPS by 8 p. Where can i file state and federal taxes for free m. Where can i file state and federal taxes for free Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Where can i file state and federal taxes for free To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Where can i file state and federal taxes for free Please check with your financial institution regarding availability, deadlines, and costs. Where can i file state and federal taxes for free Your financial institution may charge you a fee for payments made this way. Where can i file state and federal taxes for free To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Where can i file state and federal taxes for free eftps. Where can i file state and federal taxes for free gov to download the Same-Day Payment Worksheet. Where can i file state and federal taxes for free Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Where can i file state and federal taxes for free The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Where can i file state and federal taxes for free IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Where can i file state and federal taxes for free For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Where can i file state and federal taxes for free Penalty Charged for. Where can i file state and federal taxes for free . Where can i file state and federal taxes for free . Where can i file state and federal taxes for free 2% Deposits made 1 to 5 days late. Where can i file state and federal taxes for free 5% Deposits made 6 to 15 days late. Where can i file state and federal taxes for free 10% Deposits made 16 or more days late. Where can i file state and federal taxes for free Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Where can i file state and federal taxes for free 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Where can i file state and federal taxes for free See Payment with return , earlier in this section, for exceptions. Where can i file state and federal taxes for free 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Where can i file state and federal taxes for free Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Where can i file state and federal taxes for free Order in which deposits are applied. Where can i file state and federal taxes for free   Deposits generally are applied to the most recent tax liability within the year. Where can i file state and federal taxes for free If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Where can i file state and federal taxes for free Follow the instructions on the penalty notice that you received. Where can i file state and federal taxes for free For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Where can i file state and federal taxes for free You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Where can i file state and federal taxes for free irs. Where can i file state and federal taxes for free gov/pub/irs-irbs/irb01-50. Where can i file state and federal taxes for free pdf. Where can i file state and federal taxes for free Example. Where can i file state and federal taxes for free Cedar, Inc. Where can i file state and federal taxes for free , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Where can i file state and federal taxes for free It does not make the deposit on July 15. Where can i file state and federal taxes for free On August 15, Cedar, Inc. Where can i file state and federal taxes for free , deposits $2,000. Where can i file state and federal taxes for free Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Where can i file state and federal taxes for free Accordingly, $500 of the July 15 liability remains undeposited. Where can i file state and federal taxes for free The penalty on this underdeposit will apply as explained above. Where can i file state and federal taxes for free Trust fund recovery penalty. Where can i file state and federal taxes for free   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Where can i file state and federal taxes for free The penalty is the full amount of the unpaid trust fund tax. Where can i file state and federal taxes for free This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Where can i file state and federal taxes for free   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Where can i file state and federal taxes for free   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Where can i file state and federal taxes for free A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Where can i file state and federal taxes for free    Willfully means voluntarily, consciously, and intentionally. Where can i file state and federal taxes for free A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Where can i file state and federal taxes for free “Average” failure-to-deposit penalty. Where can i file state and federal taxes for free   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Where can i file state and federal taxes for free IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Where can i file state and federal taxes for free Completed Form 943, line 17, instead of Form 943-A. Where can i file state and federal taxes for free Failed to attach a properly completed Form 943-A. Where can i file state and federal taxes for free Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Where can i file state and federal taxes for free   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Where can i file state and federal taxes for free Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Where can i file state and federal taxes for free   You can avoid the penalty by reviewing your return before filing it. Where can i file state and federal taxes for free Follow these steps before filing your Form 943. Where can i file state and federal taxes for free If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Where can i file state and federal taxes for free If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Where can i file state and federal taxes for free Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Where can i file state and federal taxes for free Do not show negative amounts on Form 943, line 17, or Form 943-A. Where can i file state and federal taxes for free For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Where can i file state and federal taxes for free Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Where can i file state and federal taxes for free Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Where can i file state and federal taxes for free If a deposit is due, deposi
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The Where Can I File State And Federal Taxes For Free

Where can i file state and federal taxes for free Publication 4492 - Main Contents Table of Contents DefinitionsHurricane Katrina Disaster Area Katrina Covered Disaster Area Gulf Opportunity (GO) Zone (Core Disaster Area) Hurricane Rita Disaster Area (Rita Covered Disaster Area) Rita GO Zone Hurricane Wilma Disaster Area Wilma Covered Disaster Area Wilma GO Zone Extended Tax Deadlines Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Charitable Deduction for Contributions of Food Inventory Charitable Deduction for Contributions of Book Inventories to Public Schools Casualty and Theft LossesTime limit for making election. Where can i file state and federal taxes for free Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Hurricane Distributions Repayment of Qualified Hurricane Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by Hurricane Katrina Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Work Opportunity Credit Employee Retention Credit Hurricane Katrina Housing Credit Reforestation Costs Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax Help Definitions The following definitions are used throughout this publication. Where can i file state and federal taxes for free Hurricane Katrina Disaster Area The Hurricane Katrina disaster area covers the area for which the President declared a major disaster before September 14, 2005, because of Hurricane Katrina. Where can i file state and federal taxes for free The Hurricane Katrina disaster area covers the entire states of Alabama, Florida, Louisiana, and Mississippi. Where can i file state and federal taxes for free Katrina Covered Disaster Area A portion of the Hurricane Katrina disaster area has been designated by the IRS as a covered disaster area. Where can i file state and federal taxes for free The Katrina covered disaster area covers the following areas in four states. Where can i file state and federal taxes for free Alabama. Where can i file state and federal taxes for free   The counties of Baldwin, Bibb, Choctaw, Clarke, Colbert, Cullman, Greene, Hale, Jefferson, Lamar, Lauderdale, Marengo, Marion, Mobile, Monroe, Perry, Pickens, Sumter, Tuscaloosa, Washington, Wilcox, and Winston. Where can i file state and federal taxes for free Florida. Where can i file state and federal taxes for free   The counties of Bay, Broward, Collier, Escambia, Franklin, Gulf, Miami-Dade, Monroe, Okaloosa, Santa Rosa, and Walton. Where can i file state and federal taxes for free Louisiana. Where can i file state and federal taxes for free   All parishes. Where can i file state and federal taxes for free Mississippi. Where can i file state and federal taxes for free   All counties. Where can i file state and federal taxes for free Gulf Opportunity (GO) Zone (Core Disaster Area) The GO Zone (also called the core disaster area) covers the portion of the Hurricane Katrina disaster area determined by the Federal Emergency Management Agency (FEMA) to be eligible for either individual only or both individual and public assistance from the Federal Government. Where can i file state and federal taxes for free The GO Zone covers the following areas in three states. Where can i file state and federal taxes for free Alabama. Where can i file state and federal taxes for free   The counties of Baldwin, Choctaw, Clarke, Greene, Hale, Marengo, Mobile, Pickens, Sumter, Tuscaloosa, and Washington. Where can i file state and federal taxes for free Louisiana. Where can i file state and federal taxes for free   The parishes of Acadia, Ascension, Assumption, Calcasieu, Cameron, East Baton Rouge, East Feliciana, Iberia, Iberville, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Where can i file state and federal taxes for free Bernard, St. Where can i file state and federal taxes for free Charles, St. Where can i file state and federal taxes for free Helena, St. Where can i file state and federal taxes for free James, St. Where can i file state and federal taxes for free John the Baptist, St. Where can i file state and federal taxes for free Martin, St. Where can i file state and federal taxes for free Mary, St. Where can i file state and federal taxes for free Tammany, Tangipahoa, Terrebonne, Vermilion, Washington, West Baton Rouge, and West Feliciana. Where can i file state and federal taxes for free Mississippi. Where can i file state and federal taxes for free   The counties of Adams, Amite, Attala, Choctaw, Claiborne, Clarke, Copiah, Covington, Forrest, Franklin, George, Greene, Hancock, Harrison, Hinds, Holmes, Humphreys, Jackson, Jasper, Jefferson, Jefferson Davis, Jones, Kemper, Lamar, Lauderdale, Lawrence, Leake, Lincoln, Lowndes, Madison, Marion, Neshoba, Newton, Noxubee, Oktibbeha, Pearl River, Perry, Pike, Rankin, Scott, Simpson, Smith, Stone, Walthall, Warren, Wayne, Wilkinson, Winston, and Yazoo. Where can i file state and federal taxes for free Hurricane Rita Disaster Area (Rita Covered Disaster Area) The Hurricane Rita disaster area (also designated by the IRS as the Rita covered disaster area) covers the area for which the President declared a major disaster before October 6, 2005, because of Hurricane Rita. Where can i file state and federal taxes for free This area covers the entire states of Louisiana and Texas. Where can i file state and federal taxes for free Rita GO Zone The Rita GO Zone covers the portion of the Hurricane Rita disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Where can i file state and federal taxes for free The Rita GO Zone covers the following areas in two states. Where can i file state and federal taxes for free Louisiana. Where can i file state and federal taxes for free   The parishes of Acadia, Allen, Ascension, Beauregard, Calcasieu, Cameron, Evangeline, Iberia, Jefferson, Jefferson Davis, Lafayette, Lafourche, Livingston, Plaquemines, Sabine, St. Where can i file state and federal taxes for free Landry, St. Where can i file state and federal taxes for free Martin, St. Where can i file state and federal taxes for free Mary, St. Where can i file state and federal taxes for free Tammany, Terrebonne, Vermilion, Vernon, and West Baton Rouge. Where can i file state and federal taxes for free Texas. Where can i file state and federal taxes for free   The counties of Angelina, Brazoria, Chambers, Fort Bend, Galveston, Hardin, Harris, Jasper, Jefferson, Liberty, Montgomery, Nacogdoches, Newton, Orange, Polk, Sabine, San Augustine, San Jacinto, Shelby, Trinity, Tyler, and Walker. Where can i file state and federal taxes for free Hurricane Wilma Disaster Area The Hurricane Wilma disaster area covers the area for which the President declared a major disaster before November 14, 2005, because of Hurricane Wilma. Where can i file state and federal taxes for free The Hurricane Wilma disaster area covers the entire state of Florida. Where can i file state and federal taxes for free Wilma Covered Disaster Area A portion of the Hurricane Wilma disaster area has been designated by the IRS as a covered disaster area. Where can i file state and federal taxes for free The Wilma covered disaster area covers the following counties. Where can i file state and federal taxes for free Florida. Where can i file state and federal taxes for free   Brevard, Broward, Charlotte, Collier, DeSoto, Glades, Hardee, Hendry, Highlands, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Osceola, Palm Beach, Polk, St. Where can i file state and federal taxes for free Lucie, and Sarasota. Where can i file state and federal taxes for free Wilma GO Zone The Wilma GO Zone covers the portion of the Hurricane Wilma disaster area determined by FEMA to be eligible for either individual only or both individual and public assistance from the Federal Government. Where can i file state and federal taxes for free The Wilma GO Zone covers the following counties. Where can i file state and federal taxes for free Florida. Where can i file state and federal taxes for free   Brevard, Broward, Collier, Glades, Hendry, Indian River, Lee, Martin, Miami-Dade, Monroe, Okeechobee, Palm Beach, and St. Where can i file state and federal taxes for free Lucie. Where can i file state and federal taxes for free Extended Tax Deadlines The IRS has extended deadlines that apply to filing returns, paying taxes, and performing certain other time-sensitive acts for certain taxpayers affected by Hurricane Katrina, Rita, or Wilma, until February 28, 2006. Where can i file state and federal taxes for free The extension applies to deadlines (either an original or extended due date) that occur during the following periods. Where can i file state and federal taxes for free After August 28, 2005 (August 23, 2005, for Florida affected taxpayers), and before February 28, 2006, for taxpayers affected by Hurricane Katrina. Where can i file state and federal taxes for free After September 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Rita. Where can i file state and federal taxes for free After October 22, 2005, and before February 28, 2006, for taxpayers affected by Hurricane Wilma. Where can i file state and federal taxes for free Affected taxpayer. Where can i file state and federal taxes for free   The following taxpayers are eligible for the extension. Where can i file state and federal taxes for free Any individual whose main home is located in a covered disaster area. Where can i file state and federal taxes for free Any business entity or sole proprietor whose principal place of business is located in a covered disaster area. Where can i file state and federal taxes for free Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained or whose tax professional's office is in a covered disaster area. Where can i file state and federal taxes for free The main home or principal place of business does not have to be located in the covered area. Where can i file state and federal taxes for free Any individual visiting a county or parish in the Hurricane Katrina or Hurricane Rita covered disaster area that was injured or killed (and the estate of an individual killed) as a result of the hurricane or its aftermath. Where can i file state and federal taxes for free Any estate or trust whose tax records needed to meet a filing or payment deadline are maintained in a covered disaster area. Where can i file state and federal taxes for free Generally, any individual who is a worker assisting in the relief activities in a covered disaster area. Where can i file state and federal taxes for free However, a relief worker assisting in the Wilma covered disaster area is not an affected taxpayer unless the worker is affiliated with a recognized government or philanthropic organization assisting in the relief activities. Where can i file state and federal taxes for free The spouse of an affected taxpayer, solely with regard to a joint income tax return with that taxpayer. Where can i file state and federal taxes for free   To ensure correct processing, affected taxpayers should write the assigned disaster designation (for example, “Hurricane Katrina”) in red ink at the top of any forms or documents filed with the IRS. Where can i file state and federal taxes for free Affected taxpayers can also identify themselves to the IRS or ask hurricane-related questions by calling the special IRS disaster hotline at 1-866-562-5227. Where can i file state and federal taxes for free Acts extended. Where can i file state and federal taxes for free   Deadlines for performing the following acts are extended. Where can i file state and federal taxes for free Filing any return of income, estate, gift, generation-skipping transfer, excise, or employment tax. Where can i file state and federal taxes for free Paying any income, estate, gift, generation-skipping transfer, excise, or employment tax. Where can i file state and federal taxes for free This includes making estimated tax payments. Where can i file state and federal taxes for free Making certain contributions, distributions, recharacterizing contributions, or making a rollover to or from a qualified retirement plan. Where can i file state and federal taxes for free Filing certain petitions with the Tax Court. Where can i file state and federal taxes for free Filing a claim for credit or refund of any tax. Where can i file state and federal taxes for free Bringing suit upon a claim for credit or refund. Where can i file state and federal taxes for free Certain other acts described in Revenue Procedure 2005-27. Where can i file state and federal taxes for free You can find Revenue Procedure 2005-27 on page 1050 of Internal Revenue Bulletin 2005-20 at www. Where can i file state and federal taxes for free irs. Where can i file state and federal taxes for free gov/pub/irs-irbs/irb05-20. Where can i file state and federal taxes for free pdf. Where can i file state and federal taxes for free Forgiveness of interest and penalties. Where can i file state and federal taxes for free   The IRS may forgive the interest and penalties on any underpaid income, estate, gift, employment, or excise tax for the length of any extension. Where can i file state and federal taxes for free Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions Individuals. Where can i file state and federal taxes for free   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% adjusted gross income (AGI) limit. Where can i file state and federal taxes for free A qualified contribution is a charitable contribution paid in cash or by check after August 27, 2005, and before January 1, 2006, to a 50% limit organization (other than certain private foundations described in section 509(a)(3)) if you make an election to have the 50% limit not apply to these contributions. Where can i file state and federal taxes for free   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Where can i file state and federal taxes for free You can carry over any contributions you are not able to deduct for 2005 because of this limit. Where can i file state and federal taxes for free In 2006, treat the carryover of your unused qualified contributions as a carryover of contributions subject to the 50% limit. Where can i file state and federal taxes for free Exception. Where can i file state and federal taxes for free   Qualified contributions do not include a contribution to a segregated fund or account for which you (or any person you appoint or designate) have or expect to have advisory privileges with respect to distributions or investments based on your contribution. Where can i file state and federal taxes for free Corporations. Where can i file state and federal taxes for free   A corporation may elect to deduct qualified cash contributions without regard to the 10% taxable income limit if the contributions were made after August 27, 2005, and before January 1, 2006, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3)), for Hurricane Katrina, Rita, or Wilma relief efforts. Where can i file state and federal taxes for free The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Where can i file state and federal taxes for free Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% limit. Where can i file state and federal taxes for free Partners and shareholders. Where can i file state and federal taxes for free   Each partner in a partnership and each shareholder in an S corporation makes a separate election to have the appropriate limit not apply. Where can i file state and federal taxes for free More information. Where can i file state and federal taxes for free   For more information, see Publication 526 or Publication 542, Corporations. Where can i file state and federal taxes for free Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Where can i file state and federal taxes for free Standard Mileage Rate for Charitable Use of Vehicles The following are special standard mileage rates in effect in 2005 and 2006 for the cost of operating your automobile for providing charitable services solely related to Hurricane Katrina. Where can i file state and federal taxes for free 29 cents per mile for the period August 25 through August 31, 2005. Where can i file state and federal taxes for free 34 cents per mile for the period September 1 through December 31, 2005. Where can i file state and federal taxes for free 32 cents per mile for the period January 1 through December 31, 2006. Where can i file state and federal taxes for free Mileage Reimbursements to Charitable Volunteers You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger automobile for the benefit of a qualified charitable organization in providing relief related to Hurricane Katrina during the period beginning on August 25, 2005, and ending on December 31, 2006. Where can i file state and federal taxes for free You cannot claim a deduction or credit for amounts you receive as a mileage reimbursement. Where can i file state and federal taxes for free You must keep records of miles driven, time, place (or use), and purpose of the mileage. Where can i file state and federal taxes for free The amount you can exclude from income cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Where can i file state and federal taxes for free 40. Where can i file state and federal taxes for free 5 cents per mile for the period August 25 through August 31, 2005. Where can i file state and federal taxes for free 48. Where can i file state and federal taxes for free 5 cents per mile for the period September 1 through December 31, 2005. Where can i file state and federal taxes for free 44. Where can i file state and federal taxes for free 5 cents per mile for the period January 1 through December 31, 2006. Where can i file state and federal taxes for free Charitable Deduction for Contributions of Food Inventory Any taxpayer engaged in a trade or business is eligible to claim a deduction for a contribution of “apparently wholesome food” inventory to a qualified charitable organization described in section 501(c)(3) (except for private nonoperating foundations) after August 27, 2005, and before January 1, 2006. Where can i file state and federal taxes for free “Apparently wholesome food” is food that meets all quality and labeling standards imposed by federal, state, and local laws and regulations even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus, or other conditions. Where can i file state and federal taxes for free The deduction is equal to the lesser of: The basis of the donated food plus one-half of the gain that would have been realized if the donated food had been sold at fair market value on the date of the donation, or Two times the basis of the donated food. Where can i file state and federal taxes for free The taxpayer must receive written certification from the donee stating: The donated food is related to the purpose or function of the donee's basis for exemption under section 501(c)(3) and is to be used solely for the care of the ill, the needy, or infants; and The food was not given in exchange for money, other property, or services. Where can i file state and federal taxes for free For a taxpayer other than a C corporation, the deduction is limited to 10% of the taxpayer's total net income from all trades or businesses from which the food contributions were made (figured without regard to the deduction for charitable contributions). Where can i file state and federal taxes for free For example, if a taxpayer is a sole proprietor, a shareholder in an S corporation, and a partner in a partnership, and each made a contribution of apparently wholesome food inventory, the taxpayer's deduction is limited to 10% of the taxpayer's total net income from the sole proprietorship, S corporation, and partnership (figured without regard to the deduction for charitable contributions). Where can i file state and federal taxes for free Charitable Deduction for Contributions of Book Inventories to Public Schools A corporation (other than an S corporation) may be allowed a charitable deduction for a qualified book contribution made after August 27, 2005, and before January 1, 2006, to a public school that: Provides elementary or secondary education (kindergarten through grade 12), and Normally maintains a regular faculty and curriculum and has a regular enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Where can i file state and federal taxes for free . Where can i file state and federal taxes for free The deduction is equal to the lesser of: The basis of the donated books plus one-half of the gain that would have been realized if the donated books had been sold at fair market value on the date of the donation, or Two times the basis of the donated books. Where can i file state and federal taxes for free The corporation must receive written certification from the school stating that the donated books are suitable for the organization's educational programs and will be used for such programs. Where can i file state and federal taxes for free Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that were caused by Hurricane Katrina, Rita, or Wilma. Where can i file state and federal taxes for free For more information, see Publication 547. Where can i file state and federal taxes for free Limits on personal casualty or theft losses caused by Hurricane Katrina, Rita, or Wilma. Where can i file state and federal taxes for free   The following losses to personal use property are not subject to the $100 or 10% of adjusted gross income limits. Where can i file state and federal taxes for free Losses that arose in the Hurricane Katrina disaster area after August 24, 2005, and that were caused by Hurricane Katrina. Where can i file state and federal taxes for free Losses that arose in the Hurricane Rita disaster area after September 22, 2005, and that were caused by Hurricane Rita. Where can i file state and federal taxes for free Losses that arose in the Hurricane Wilma disaster area after October 22, 2005, and that were caused by Hurricane Wilma. Where can i file state and federal taxes for free Qualifying losses include losses from flooding or other casualty, and from theft, that arose in the hurricane disaster area and that were caused by the hurricane. Where can i file state and federal taxes for free Special instructions for individuals who elect to claim a Hurricane Katrina, Rita, or Wilma casualty or theft loss for 2004. Where can i file state and federal taxes for free   Casualty and theft losses are generally deductible only in the year the casualty occurred or theft was discovered. Where can i file state and federal taxes for free However, Hurricane Katrina, Rita, and Wilma are Presidentially declared disasters. Where can i file state and federal taxes for free Therefore, you can elect to deduct losses from these hurricanes on your tax return for the previous year. Where can i file state and federal taxes for free If you make this election, use the following additional instructions to complete your forms. Where can i file state and federal taxes for free   Individuals filing or amending their 2004 tax return whose only casualty or theft losses to personal use property claimed on that return were caused by Hurricane Katrina, Rita, or Wilma should write “Hurricane Katrina,” “Hurricane Rita,” or “Hurricane Wilma” at the top of Form 1040 or 1040X. Where can i file state and federal taxes for free They must also complete and attach the 2004 Form 4684 and write “Hurricane Katrina,”“Hurricane Rita,” or “Hurricane Wilma” on the dotted line next to line 11 and enter -0- on lines 11 and 17. Where can i file state and federal taxes for free   Individuals filing or amending their 2004 tax return who also have casualty or theft losses to personal use property not related to Hurricane Katrina, Rita, or Wilma should disregard the caution directing taxpayers to use only one Form 4684, located above line 13, and complete lines 13 through 18 on two Forms 4684. Where can i file state and federal taxes for free The Form 1040 or 1040X and the first Form 4684 should be prepared as explained above for Hurricane Katrina, Rita, or Wilma losses only. Where can i file state and federal taxes for free The second Form 4684 should be prepared in the normal manner for all gains and non-Hurricane Katrina, Rita or Wilma losses. Where can i file state and federal taxes for free If both Forms 4684 have a loss on line 18, they should carry the combined losses from that line to Schedule A (Form 1040), line 19. Where can i file state and federal taxes for free If there is a gain on line 15 of the second Form 4684, disregard the instruction to enter it on Schedule D (Form 1040), and instead enter on Schedule A (Form 1040), line 19, the excess of the loss from the first Form 4684 over the gain on line 15 of the second Form 4684. Where can i file state and federal taxes for free , Time limit for making election. Where can i file state and federal taxes for free   You must make this election to claim your casualty or theft loss in 2004 by the later of the following dates. Where can i file state and federal taxes for free The due date (without extensions) for filing your 2005 income tax return. Where can i file state and federal taxes for free The due date (with extensions) for filing your 2004 income tax return. Where can i file state and federal taxes for free Example. Where can i file state and federal taxes for free If you are a calendar year individual taxpayer, you have until April 17, 2006, to amend your 2004 tax return to claim a casualty or theft loss that occurred during 2005. Where can i file state and federal taxes for free Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Where can i file state and federal taxes for free Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Where can i file state and federal taxes for free However, for property that was involuntarily converted after August 24, 2005, as a result of Hurricane Katrina, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Hurricane Katrina disaster area. Where can i file state and federal taxes for free For more information, see the Instructions for Form 4684. Where can i file state and federal taxes for free Net Operating Losses Qualified GO Zone loss. Where can i file state and federal taxes for free   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Where can i file state and federal taxes for free However, the portion of an NOL that is a qualified GO Zone loss can be carried back to the 5 tax years before the NOL year. Where can i file state and federal taxes for free In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Where can i file state and federal taxes for free   A qualified GO Zone loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified GO Zone casualty loss (as defined below), Moving expenses paid or incurred after August 27, 2005, and before January 1, 2008, for the employment of an individual whose main home was in the GO Zone before August 28, 2005, who was unable to remain in that home because of Hurricane Katrina, and whose main job location (after the move) is in the GO Zone, Temporary housing expenses paid or incurred after August 27, 2005, and before January 1, 2008, to house employees of the taxpayer whose main job location is in the GO Zone, Depreciation or amortization allowable for any qualified GO Zone property (even if you elected not to claim the special GO Zone depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after August 27, 2005, and before January 1, 2008, for any damage from Hurricane Katrina to property located in the GO Zone. Where can i file state and federal taxes for free Qualified GO Zone casualty loss. Where can i file state and federal taxes for free   A qualified GO Zone casualty loss is any deductible section 1231 loss of property located in the GO Zone if the loss was caused by Hurricane Katrina. Where can i file state and federal taxes for free For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by Hurricane Katrina of property located in the GO Zone. Where can i file state and federal taxes for free Any such loss taken into account in figuring your qualified GO Zone loss is not eligible for the election to be treated as having occurred in the previous tax year. Where can i file state and federal taxes for free 5-year NOL carryback of certain timber losses. Where can i file state and federal taxes for free   Generally, you can carry the portion of an NOL due to income and deductions attributable to a farming business back to the 5 tax years before the NOL year. Where can i file state and federal taxes for free You can treat income and deductions attributable to qualified timber property as attributable to a farming business if any portion of the property is located in the GO Zone, Rita GO Zone, or Wilma GO Zone, and the income and deductions are allocable to the part of your tax year which is after the applicable date below. Where can i file state and federal taxes for free August 27, 2005, if any portion of the property is located in the GO Zone. Where can i file state and federal taxes for free September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Where can i file state and federal taxes for free October 22, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the RITA GO Zone). Where can i file state and federal taxes for free   These rules will not apply after 2006. Where can i file state and federal taxes for free   However, these rules apply only to a timber producer who: Held qualified timber property (defined in Publication 535, Business Expenses) on the applicable date below: August 28, 2005, if any portion of the property is located in the GO Zone, September 23, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone), or October 23, 2005, if any portion of the property is located in the Wilma GO Zone (but not in the GO Zone or the Rita GO Zone); Is not a corporation with stock publicly traded on an established securities market; Is not a real estate investment trust; and Did not hold more than 500 acres of qualified timber property on the applicable date above. Where can i file state and federal taxes for free More information. Where can i file state and federal taxes for free   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Where can i file state and federal taxes for free IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of Hurricane Katrina, Rita, or Wilma. Where can i file state and federal taxes for free Definitions Qualified hurricane distribution. Where can i file state and federal taxes for free   A qualified hurricane distribution is any distribution you received from an eligible retirement plan if all of the following apply. Where can i file state and federal taxes for free The distribution was made: After August 24, 2005, and before January 1, 2007, for Hurricane Katrina; After September 22, 2005, and before January 1, 2007, for Hurricane Rita; or After October 22, 2005, and before January 1, 2007, for Hurricane Wilma. Where can i file state and federal taxes for free Your main home was located in a hurricane disaster area listed below on the date shown for that area. Where can i file state and federal taxes for free August 28, 2005, for the Hurricane Katrina disaster area. Where can i file state and federal taxes for free September 23, 2005, for the Hurricane Rita disaster area. Where can i file state and federal taxes for free October 23, 2005, for the Hurricane Wilma disaster area. Where can i file state and federal taxes for free You sustained an economic loss because of Hurricane Katrina, Rita, or Wilma and your main home was in that hurricane disaster area on the date shown in (2) above for that hurricane. Where can i file state and federal taxes for free Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Where can i file state and federal taxes for free   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified hurricane distribution, regardless of whether the distribution was made on account of Hurricane Katrina, Rita, or Wilma. Where can i file state and federal taxes for free Qualified hurricane distributions are permitted without regard to your need or the actual amount of your economic loss. Where can i file state and federal taxes for free   The total of your qualified hurricane distributions from all plans is limited to $100,000. Where can i file state and federal taxes for free If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Where can i file state and federal taxes for free   A reduction or offset (after August 24, 2005, for Katrina; after September 22, 2005, for Rita; or after October 22, 2005, for Wilma) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified hurricane distribution. Where can i file state and federal taxes for free Eligible retirement plan. Where can i file state and federal taxes for free   An eligible retirement plan can be any of the following. Where can i file state and federal taxes for free A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Where can i file state and federal taxes for free A qualified annuity plan. Where can i file state and federal taxes for free A tax-sheltered annuity contract. Where can i file state and federal taxes for free A governmental section 457 deferred compensation plan. Where can i file state and federal taxes for free A traditional, SEP, SIMPLE, or Roth IRA. Where can i file state and federal taxes for free Main home. Where can i file state and federal taxes for free   Generally, your main home is the home where you live most of the time. Where can i file state and federal taxes for free A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Where can i file state and federal taxes for free Taxation of Qualified Hurricane Distributions Qualified hurricane distributions are included in income in equal amounts over three years. Where can i file state and federal taxes for free However, if you elect, you can include the entire distribution in your income in the year it was received. Where can i file state and federal taxes for free Qualified hurricane distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Where can i file state and federal taxes for free However, any distributions you receive in excess of the $100,000 qualified hurricane distribution limit may be subject to the additional tax on early distributions. Where can i file state and federal taxes for free For more information, see Form 8915. Where can i file state and federal taxes for free Repayment of Qualified Hurricane Distributions If you choose, you generally can repay any portion of a qualified hurricane distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Where can i file state and federal taxes for free Also, you can repay a qualified hurricane distribution made on account of a hardship from a retirement plan. Where can i file state and federal taxes for free However, see Exceptions below for qualified hurricane distributions you cannot repay. Where can i file state and federal taxes for free You have three years from the day after the date you received the distribution to make a repayment. Where can i file state and federal taxes for free Amounts that are repaid are treated as a qualified rollover and are not included in income. Where can i file state and federal taxes for free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Where can i file state and federal taxes for free See Form 8915 for more information on how to report repayments. Where can i file state and federal taxes for free Exceptions. Where can i file state and federal taxes for free   You cannot repay the following types of distributions. Where can i file state and federal taxes for free Qualified hurricane distributions received as a beneficiary (other than a surviving spouse). Where can i file state and federal taxes for free Required minimum distributions. Where can i file state and federal taxes for free Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Where can i file state and federal taxes for free Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area, you can repay that distribution before March 1, 2006, to an eligible retirement plan after August 24, 2005 (Katrina); after September 22, 2005 (Rita); or after October 22, 2005 (Wilma). Where can i file state and federal taxes for free For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Where can i file state and federal taxes for free To be a qualified distribution, the distribution must meet all of the following requirements. Where can i file state and federal taxes for free The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Where can i file state and federal taxes for free The distribution was received in 2005 after February 28 and before: August 29 for Hurricane Katrina; September 24 for Hurricane Rita; or October 24 for Hurricane Wilma. Where can i file state and federal taxes for free The distribution was to be used to purchase or construct a main home in the Hurricane Katrina, Rita, or Wilma disaster area that was not purchased or constructed because of Hurricane Katrina, Rita, or Wilma. Where can i file state and federal taxes for free Amounts that are repaid before March 1, 2006, are treated as a qualified rollover and are not included in income. Where can i file state and federal taxes for free Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Where can i file state and federal taxes for free A qualified distribution not repaid before March 1, 2006, may be taxable for 2005 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Where can i file state and federal taxes for free You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before March 1, 2006. Where can i file state and federal taxes for free Loans From Qualified Plans The following benefits are available to qualified individuals. Where can i file state and federal taxes for free Increases to the limits for distributions treated as loans from employer plans. Where can i file state and federal taxes for free A 1-year suspension for payments due on plan loans. Where can i file state and federal taxes for free Qualified individual. Where can i file state and federal taxes for free   You are a qualified individual if any of the following apply. Where can i file state and federal taxes for free Your main home on August 28, 2005, was located in the Hurricane Katrina disaster area and you had an economic loss because of Hurricane Katrina. Where can i file state and federal taxes for free Your main home on September 23, 2005, was located in the Hurricane Rita disaster area and you had an economic loss because of Hurricane Rita. Where can i file state and federal taxes for free Your main home on October 23, 2005, was located in the Hurricane Wilma disaster area and you had an economic loss because of Hurricane Wilma. Where can i file state and federal taxes for free Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Where can i file state and federal taxes for free Limits on plan loans. Where can i file state and federal taxes for free   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Where can i file state and federal taxes for free In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Where can i file state and federal taxes for free The higher limits apply only to loans received during the following period. Where can i file state and federal taxes for free If your main home was located in the Hurricane Katrina disaster area, the period began on September 24, 2005, and ends on December 31, 2006. Where can i file state and federal taxes for free If your main home was located in the Hurricane Rita or Wilma disaster area, the period began on December 21, 2005, and ends on December 31, 2006. Where can i file state and federal taxes for free If you are a qualified individual based on Hurricane Katrina and another hurricane, use the period based on Hurricane Katrina. Where can i file state and federal taxes for free One-year suspension of loan payments. Where can i file state and federal taxes for free   Payments on plan loans due before 2007 may be suspended for 1 year by the plan administrator. Where can i file state and federal taxes for free To qualify for the suspension, the due date for any loan payment must occur during the period beginning on: August 28, 2005, if your main home was located in the Hurricane Katrina disaster area. Where can i file state and federal taxes for free September 23, 2005, if your main home was located in the Hurricane Rita disaster area. Where can i file state and federal taxes for free October 23, 2005, if your main home was located in the Hurricane Wilma disaster area. Where can i file state and federal taxes for free If you are a qualified individual based on more than one hurricane, use the period with the earliest beginning date. Where can i file state and federal taxes for free Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit You can elect to use your 2004 earned income to figure your earned income credit (EIC) and additional child tax credit for 2005 if: Your 2005 earned income is less than your 2004 earned income, and At least one of the following statements is true. Where can i file state and federal taxes for free Your main home on August 25, 2005, was in the Gulf Opportunity (GO) Zone. Where can i file state and federal taxes for free Your main home on August 25, 2005, was in the Hurricane Katrina disaster area and you were displaced from that home because of Hurricane Katrina. Where can i file state and federal taxes for free Your main home on September 23, 2005, was in the Rita GO Zone. Where can i file state and federal taxes for free Your main home on September 23, 2005, was in the Hurricane Rita disaster area and you were displaced from that home because of Hurricane Rita. Where can i file state and federal taxes for free Your main home on October 23, 2005, was in the Wilma GO Zone. Where can i file state and federal taxes for free Your main home on October 23, 2005, was in the Hurricane Wilma disaster area and you were displaced from that home because of Hurricane Wilma. Where can i file state and federal taxes for free Earned income. Where can i file state and federal taxes for free    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Where can i file state and federal taxes for free If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Where can i file state and federal taxes for free Joint returns. Where can i file state and federal taxes for free   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Where can i file state and federal taxes for free If you make the election, your 2004 earned income is the sum of your 2004 earned income and your spouse's 2004 earned income. Where can i file state and federal taxes for free Making the election. Where can i file state and federal taxes for free   If you make the election to use your 2004 earned income, the election applies for figuring both the EIC and the additional child tax credit. Where can i file state and federal taxes for free However, you can make the election for the additional child tax credit even if you do not take the EIC. Where can i file state and federal taxes for free   Electing to use your 2004 earned income may increase or decrease your EIC. Where can i file state and federal taxes for free Take the following steps to decide whether to make the election. Where can i file state and federal taxes for free Figure your 2005 EIC using your 2004 earned income. Where can i file state and federal taxes for free Figure your 2005 additional child tax credit using your 2004 earned income for EIC purposes. Where can i file state and federal taxes for free Add the results of (1) and (2). Where can i file state and federal taxes for free Figure your 2005 EIC using your 2005 earned income. Where can i file state and federal taxes for free Figure your 2005 additional child tax credit using your 2005 earned income for additional child tax credit purposes. Where can i file state and federal taxes for free Add the results of (4) and (5). Where can i file state and federal taxes for free Compare the results of (3) and (6). Where can i file state and federal taxes for free If (3) is larger than (6), it is to your benefit to make the election. Where can i file state and federal taxes for free If (3) is equal to or smaller than (6), making the election will not help you. Where can i file state and federal taxes for free   If you elect to use your 2004 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2004 earned income on the dotted line next to line 66a of Form 1040, on the line next to line 41a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Where can i file state and federal taxes for free   If you elect to use your 2004 earned income and you are claiming the additional child tax credit, enter your 2004 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Where can i file state and federal taxes for free   Because Form 8812 was released before the GO Zone legislation was enacted, the instructions refer only to individuals whose main home was in the Hurricane Katrina disaster area. Where can i file state and federal taxes for free When completing Form 8812, line 4a, use the above rules to determine your eligibility to make the election (instead of the Form 8812 instructions). Where can i file state and federal taxes for free Getting your 2004 tax return information. Where can i file state and federal taxes for free   If you do not have your 2004 tax records, you can get the amount of earned income used to figure your 2004 EIC by calling 1-866-562-5227. Where can i file state and federal taxes for free You can also get this information by visiting the IRS website at www. Where can i file state and federal taxes for free irs. Where can i file state and federal taxes for free gov. Where can i file state and federal taxes for free   If you prefer to figure your 2004 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Where can i file state and federal taxes for free See Request for Copy or Transcript of Tax Return on page 16. Where can i file state and federal taxes for free Additional Exemption for Housing Individuals Displaced by Hurricane Katrina You may be able to claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by Hurricane Katrina. Where can i file state and federal taxes for free The additional exemption amount is claimed on new Form 8914. Where can i file state and federal taxes for free The additional exemption amount is allowable once per taxpayer for a specific individual in 2005 or 2006, but not in both years. Where can i file state and federal taxes for free The maximum additional exemption amount you can claim for all displaced individuals is $2,000 ($1,000 if married filing separately). Where can i file state and federal taxes for free The additional exemption amount you claim for displaced individuals in 2005 will reduce the $2,000 maximum for 2006. Where can i file state and federal taxes for free If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Where can i file state and federal taxes for free If married filing separately, only one spouse may claim the additional exemption amount for a specific displaced individual. Where can i file state and federal taxes for free In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Where can i file state and federal taxes for free To qualify as a displaced individual, the individual: Must have had his or her main home in the Hurricane Katrina disaster area on August 28, 2005, and he or she must have been displaced from that home. Where can i file state and federal taxes for free If the individual's main home was located outside the core disaster area, that home must have been damaged by Hurricane Katrina or the individual must have been evacuated from that home because of Hurricane Katrina, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Where can i file state and federal taxes for free You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Where can i file state and federal taxes for free You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Where can i file state and federal taxes for free Food, clothing, or personal items consumed or used by the displaced individual. Where can i file state and federal taxes for free Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Where can i file state and federal taxes for free Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Where can i file state and federal taxes for free However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Where can i file state and federal taxes for free Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Where can i file state and federal taxes for free For more information, see Form 8914. Where can i file state and federal taxes for free Education Credits The education credits have been expanded for students attending an eligible educational institution located in the Gulf Opportunity Zone (GOZ students) for any tax year beginning in 2005 or 2006. Where can i file state and federal taxes for free The Hope credit for a GOZ student is increased to 100% of the first $2,000 in qualified education expenses and 50% of the next $2,000 of qualified education expenses for a maximum credit of $3,000 per student. Where can i file state and federal taxes for free The lifetime learning credit rate for a GOZ student is increased from 20% to 40%. Where can i file state and federal taxes for free The definition of qualified education expenses for a GOZ student also has been expanded. Where can i file state and federal taxes for free In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a GOZ student include the following. Where can i file state and federal taxes for free Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Where can i file state and federal taxes for free For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Where can i file state and federal taxes for free For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Where can i file state and federal taxes for free The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Where can i file state and federal taxes for free The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Where can i file state and federal taxes for free You will need to contact the eligible educational institution for qualified room and board costs. Where can i file state and federal taxes for free For more information, see Form 8863. Where can i file state and federal taxes for free Recapture of Federal Mortgage Subsidy Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Where can i file state and federal taxes for free However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Where can i file state and federal taxes for free This amount is increased to $150,000 if the loan was provided before 2011 and was used to: Repair damage caused by Hurricane Katrina to a residence in the Hurricane Katrina disaster area, or Alter, repair, or improve an existing owner-occupied residence in the GO Zone, Rita GO Zone, or Wilma GO Zone. Where can i file state and federal taxes for free Exclusion of Certain Cancellations of Indebtedness by Reason of Hurricane Katrina Generally, discharges of nonbusiness debts (such as mortgages) made after August 24, 2005, and before January 1, 2007, are excluded from income for individuals whose main home was in the Hurricane Katrina disaster area on August 25, 2005. Where can i file state and federal taxes for free If the individual's main home was located outside the core disaster area, the individual also must have had an economic loss because of Hurricane Katrina. Where can i file state and federal taxes for free Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Where can i file state and federal taxes for free This relief does not apply to any debt secured by real property located outside the Hurricane Katrina disaster area. Where can i file state and federal taxes for free You may also have to reduce certain tax attributes by the amount excluded. Where can i file state and federal taxes for free For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Where can i file state and federal taxes for free Tax Relief for Temporary Relocation Under the Gulf Opportunity Zone Act of 2005, the IRS may adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2005 or 2006 as a result of a temporary relocation caused by Hurricane Katrina, Rita, or Wilma. Where can i file state and federal taxes for free However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Where can i file state and federal taxes for free The IRS has exercised this authority as follows. Where can i file state and federal taxes for free In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. Where can i file state and federal taxes for free In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of Hurricane Katrina, Rita, or Wilma. Where can i file state and federal taxes for free You can treat as a student an individual who enrolled in school before August 25, 2005, and who is unable to attend classes because of Hurricane Katrina, for each month of the enrollment period that individual is prevented by Hurricane Katrina from attending school as planned. Where can i file state and federal taxes for free You can treat as a student an individual who enrolled in school before September 23, 2005, and who is unable to attend classes because of Hurricane Rita, for each month of the enrollment period that individual is prevented by Hurricane Rita from attending school as planned. Where can i file state and federal taxes for free You can treat as a student an individual who enrolled in school before October 23, 2005, and who is unable to attend classes because of Hurricane Wilma, for each month of the enrollment period that individual is prevented by Hurricane Wilma from attending school as planned. Where can i file state and federal taxes for free Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified Gulf Opportunity (GO) Zone property (as defined below) you place in service after August 27, 2005. Where can i file state and federal taxes for free The allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Where can i file state and federal taxes for free The special allowance applies only for the first year the property is placed in service. Where can i file state and federal taxes for free The allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Where can i file state and federal taxes for free There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Where can i file state and federal taxes for free You can elect not to deduct the special GO Zone depreciation allowance for qualified property. Where can i file state and federal taxes for free If you make this election for any property, it applies to all property in the same class placed in service during the year. Where can i file state and federal taxes for free Qualified GO Zone property. Where can i file state and federal taxes for free   Property that qualifies for the special GO Zone depreciation allowance includes the following. Where can i file state and federal taxes for free Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Where can i file state and federal taxes for free Water utility property. Where can i file state and federal taxes for free Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Where can i file state and federal taxes for free (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Where can i file state and federal taxes for free ) Qualified leasehold improvement property. Where can i file state and federal taxes for free Nonresidential real property and residential rental property. Where can i file state and federal taxes for free   For more information on this property, see Publication 946. Where can i file state and federal taxes for free Other tests to be met. Where can i file state and federal taxes for free   To be qualified GO Zone property, the property must also meet all of the following tests. Where can i file state and federal taxes for free You must have acquired the property, by purchase, after August 27, 2005, but only if no binding written contract for the acquisition was in effect before August 28, 2005. Where can i file state and federal taxes for free The property must be placed in service before 2008 (2009 in the case of nonresidential real property and residential rental property). Where can i file state and federal taxes for free Substantially all of the use of the property must be in the GO Zone and in the active conduct of your trade or business in the GO Zone. Where can i file state and federal taxes for free The original use of the property in the GO Zone must begin with you after August 27, 2005. Where can i file state and federal taxes for free Used property can be qualified GO Zone property if it has not previously been used within the GO Zone. Where can i file state and federal taxes for free Also, additional capital expenditures you incurred after August 27, 2005, to recondition or rebuild your property meet the original use test if the original use of the property in the GO Zone began with you. Where can i file state and federal taxes for free Excepted property. Where can i file state and federal taxes for free   Qualified GO Zone property does not include any of the following. Where can i file state and federal taxes for free Property required to be depreciated using the Alternative Depreciation System (ADS). Where can i file state and federal taxes for free Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Where can i file state and federal taxes for free Property for which you are claiming a commercial revitalization deduction. Where can i file state and federal taxes for free Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. Where can i file state and federal taxes for free Any gambling or animal racing property (as defined below). Where can i file state and federal taxes for free Property in the same class as that for which you elected not to claim the special GO Zone depreciation allowance. Where can i file state and federal taxes for free   Gambling or animal racing property is: Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and The portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Where can i file state and federal taxes for free Recapture of special allowance. Where can i file state and federal taxes for free   If, in any year after the year you claim the special allowance, the property ceases to be qualified GO Zone property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Where can i file state and federal taxes for free Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 Gulf Opportunity (GO) Zone property (as defined later) placed in service in the GO Zone. Where can i file state and federal taxes for free Increased dollar limit. Where can i file state and federal taxes for free   The limit on the section 179 deduction ($105,000 for 2005, $108,000 for 2006) for qualified section 179 GO Zone property acquired after August 27, 2005, is increased by the smaller of: $100,000, or The cost of qualified section 179 GO Zone property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Where can i file state and federal taxes for free   The amount for which you can make the election is reduced if the cost of all qualified section 179 GO Zone property you placed in service during the year exceeds $420,000 for 2005 ($430,000 for 2006) increased by the smaller of: $600,000, or The cost of qualified section 179 GO Zone property placed in service during the year. Where can i file state and federal taxes for free Qualified section 179 GO Zone property. Where can i file state and federal taxes for free   Qualified section 179 GO Zone property is section 179 property that is qualified GO Zone property (explained earlier under Special Depreciation Allowance). Where can i file state and federal taxes for free Section 179 property does not include nonresidential real property or residential rental property. Where can i file state and federal taxes for free For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Where can i file state and federal taxes for free Work Opportunity Credit For the work opportunity credit, the definition of “targeted group employee” has been expanded to include a Hurricane Katrina employee. Where can i file state and federal taxes for free Hurricane Katrina employee. Where can i file state and federal taxes for free   A Hurricane Katrina employee is: A person who, on August 28, 2005, had a main home in the core disaster area and, within a two-year period beginning on that date, is hired to perform services principally in the core disaster area; or A person who, on August 28, 2005, had a main home in the core disaster area, was displaced from that main home as a result of Hurricane Katrina, and was hired during the period beginning on August 28, 2005, and ending on December 31, 2005. Where can i file state and federal taxes for free Qualified wages. Where can i file state and federal taxes for free   Generally, qualified wages do not include wages you paid to a targeted group employee who worked for you previously. Where can i file state and federal taxes for free However, wages will qualify if: You paid them to an employee who is a Hurricane Katrina employee, The employee was not in your employment on August 28, 2005, and This is your first hire of the employee as a Hurricane Katrina employee after August 28, 2005. Where can i file state and federal taxes for free   For more information, see Form 5884. Where can i file state and federal taxes for free Certification requirements. Where can i file state and federal taxes for free   An employee must provide to the employer reasonable evidence that he or she is a Hurricane Katrina employee. Where can i file state and federal taxes for free An employer may accept a completed Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity and Welfare-to-Work Credits, as such evidence. Where can i file state and federal taxes for free The certification requirements described in Form 8850 do not apply to a Hurricane Katrina employee. Where can i file state and federal taxes for free Do not send any Forms 8850 that have only box 1 checked to the state employment security agency. Where can i file state and federal taxes for free Instead, the employer should keep these Forms 8850 with the employer's other records. Where can i file state and federal taxes for free For more information, see Form 8850 and its instructions. Where can i file state and federal taxes for free Employee Retention Credit An eligible employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone can claim the employee retention credit. Where can i file state and federal taxes for free The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Where can i file state and federal taxes for free Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Where can i file state and federal taxes for free Use Form 5884-A to claim the credit. Where can i file state and federal taxes for free See the following rules and definitions for each hurricane. Where can i file state and federal taxes for free Employers affected by Hurricane Katrina. Where can i file state and federal taxes for free   The following definitions apply to employers affected by Hurricane Katrina. Where can i file state and federal taxes for free Eligible employer. Where can i file state and federal taxes for free   For this purpose, an eligible employer is any employer who conducted an active trade or business on August 28, 2005, in the GO Zone and whose trade or business was inoperable on any day after August 28, 2005, and before January 1, 2006, because of damage caused by Hurricane Katrina. Where can i file state and federal taxes for free Eligible employee. Where can i file state and federal taxes for free   For this purpose, an eligible employee is an employee whose principal place of employment on August 28, 2005, with such eligible employer was in the GO Zone. Where can i file state and federal taxes for free An employee is not an eligible employee for purposes of Hurricane Katrina if the employee is treated as an eligible employee for the work opportunity credit. Where can i file state and federal taxes for free Employers affected by Hurricane Rita. Where can i file state and federal taxes for free   The following definitions apply to employers affected by Hurricane Rita. Where can i file state and federal taxes for free Eligible employer. Where can i file state and federal taxes for free   For this purpose, an eligible employer is any employer who conducted an active trade or business on September 23, 2005, in the Rita GO Zone and whose trade or business was inoperable on any day after September 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Rita. Where can i file state and federal taxes for free Eligible employee. Where can i file state and federal taxes for free   For this purpose, an eligible employee is an employee whose principal place of employment on September 23, 2005, with such eligible employer was in the Rita GO Zone. Where can i file state and federal taxes for free An employee is not an eligible employee for purposes of Hurricane Rita if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina employee retention credit. Where can i file state and federal taxes for free Employers affected by Hurricane Wilma. Where can i file state and federal taxes for free   The following definitions apply to employers affected by Hurricane Wilma. Where can i file state and federal taxes for free Eligible employer. Where can i file state and federal taxes for free   For this purpose, an eligible employer is any employer who conducted an active trade or business on October 23, 2005, in the Wilma GO Zone and whose trade or business was inoperable on any day after October 23, 2005, and before January 1, 2006, because of damage caused by Hurricane Wilma. Where can i file state and federal taxes for free Eligible employee. Where can i file state and federal taxes for free   For this purpose, an eligible employee is an employee whose principal place of employment on October 23, 2005, with such eligible employer was in the Wilma GO Zone. Where can i file state and federal taxes for free An employee is not an eligible employee for purposes of Hurricane Wilma if the employee is treated as an eligible employee for the work opportunity credit or the Hurricane Katrina or Rita employee retention credit. Where can i file state and federal taxes for free Qualified wages. Where can i file state and federal taxes for free   Qualified wages are wages you paid or incurred before January 1, 2006, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable hurricane, and ending on the date your trade or business resumed significant operations at that place. Where can i file state and federal taxes for free In addition, the wages must have been paid or incurred after the following date. Where can i file state and federal taxes for free August 28, 2005, for Hurricane Katrina. Where can i file state and federal taxes for free September 23, 2005, for Hurricane Rita. Where can i file state and federal taxes for free October 23, 2005, for Hurricane Wilma. Where can i file state and federal taxes for free    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Where can i file state and federal taxes for free    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Where can i file state and federal taxes for free Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Where can i file state and federal taxes for free Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Where can i file state and federal taxes for free   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Where can i file state and federal taxes for free For a special rule that applies to railroad employees, see section 51(h)(1)(B). Where can i file state and federal taxes for free   Qualified wages do not include the following. Where can i file state and federal taxes for free Wages paid to your dependent or a related individual. Where can i file state and federal taxes for free See section 51(i)(1). Where can i file state and federal taxes for free Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Where can i file state and federal taxes for free Wages for services of replacement workers during a strike or lockout. Where can i file state and federal taxes for free   For more information, see Form 5884-A. Where can i file state and federal taxes for free Hurricane Katrina Housing Credit An employer who conducted an active trade or business in the Gulf Opportunity (GO) Zone can claim the Hurricane Katrina housing credit. Where can i file state and federal taxes for free The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from January 1, 2006, through July 1, 2006. Where can i file state and federal taxes for free The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Where can i file state and federal taxes for free Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Where can i file state and federal taxes for free The employer must use Form 5884-A to claim the credit. Where can i file state and federal taxes for free A qualified employee is an individual who had a main home in the GO Zone on August 28, 2005, and who performs substantially all employment services in the GO Zone for the employer furnishing the lodging. Where can i file state and federal taxes for free The employee cannot be your dependent or a related individual. Where can i file state and federal taxes for free See section 51(i)(1). Where can i file state and federal taxes for free For more information, see Form 5884-A. Where can i file state and federal taxes for free Reforestation Costs You may be able to elect to deduct a limited amount of reforestation costs for each qualified timber property. Where can i file state and federal taxes for free The deduction for any tax year generally is limited to $10,000 ($5,000 if married filing separately, $0 for a trust). Where can i file state and federal taxes for free However, this limit is increased if you paid or incurred reforestation costs after the applicable date below and any portion of the qualified timber property is located in one of the following areas. Where can i file state and federal taxes for free August 27, 2005, if any portion of the property is located in the GO Zone. Where can i file state and federal taxes for free September 22, 2005, if any portion of the property is located in the Rita GO Zone (but not in the GO Zone). Where can i file state and federal taxes for free October 22, 2005, if any portion of the property is located in the Wilma GO Zone. Where can i file state and federal taxes for free The limit for each qualified timber property is increased by the smaller of: $10,000 ($5,000 if married filing separately, $0 for a trust), or The amount of reforestation costs you paid or incurred after the applicable date for the qualified timber property, any portion of which is located in the zone described above. Where can i file state and federal taxes for free The increase in the limit applies only to costs paid or incurred before 2008. Where can i file state and federal taxes for free However, these rules do not apply to any timber producer who: Held more than 500 acres of qualified timber property at any time during the tax year, Is a corporation with stock publicly traded on an established securities market, or Is a real estate investment trust. Where can i file state and federal taxes for free For more information about the election to deduct reforestation costs, see chapter 8 in Publication 535, Business Expenses. Where can i file state and federal taxes for free Demolition and Clean-up Costs You can elect to deduct 50% of any qualified GO Zone clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Where can i file state and federal taxes for free Qualified GO Zone clean-up costs are any amounts paid or incurred after August 27, 2005, and before January 1, 2008, for the removal of debris from, or the demolition of structures on, real property located in the GO Zone that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Where can i file state and federal taxes for free Increase in Rehabilitation Tax Credit The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred after August 27, 2005, and before January 1, 2009, on buildings located in the GO Zone as follows. Where can i file state and federal taxes for free For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Where can i file state and federal taxes for free For certified historic structures, the credit percentage is increased from 20% to 26%. Where can i file state and federal taxes for free For more information, see Form 3468, Investment Credit. Where can i file state and federal taxes for free Request for Copy or Transcript of Tax Return Request for copy of tax return. Where can i file state and federal taxes for free   You can use Form 4506 to order a copy of your tax return. Where can i file state and federal taxes for free Generally, there is a $39. Where can i file state and federal taxes for free 00 fee for requesting each copy of a tax return. Where can i file state and federal taxes for free If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Hurricane Katrina”) is written in red across the top of the form when filed. 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