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Do Students Need To File Taxes

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Do Students Need To File Taxes

Do students need to file taxes Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Do students need to file taxes irs. Do students need to file taxes gov/pub15. Do students need to file taxes What's New Social security and Medicare tax for 2014. Do students need to file taxes  The social security tax rate is 6. Do students need to file taxes 2% each for the employee and employer, unchanged from 2013. Do students need to file taxes The social security wage base limit is $117,000. Do students need to file taxes The Medicare tax rate is 1. Do students need to file taxes 45% each for the employee and employer, unchanged from 2013. Do students need to file taxes There is no wage base limit for Medicare tax. Do students need to file taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Do students need to file taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Do students need to file taxes 2014 withholdng tables. Do students need to file taxes  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Do students need to file taxes Withholding allowance. Do students need to file taxes  The 2014 amount for one withholding allowance on an annual basis is $3,950. Do students need to file taxes Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Do students need to file taxes  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Do students need to file taxes A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Do students need to file taxes For more information see Notice 2013-77, 2013-50 I. Do students need to file taxes R. Do students need to file taxes B. Do students need to file taxes 632, available at www. Do students need to file taxes irs. Do students need to file taxes gov/irb/2013-50_IRB/ar10. Do students need to file taxes html. Do students need to file taxes Change of responsible party. Do students need to file taxes  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Do students need to file taxes Form 8822-B must be filed within 60 days of the change. Do students need to file taxes If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Do students need to file taxes For a definition of “responsible party,” see the Form 8822-B instructions. Do students need to file taxes Same-sex marriage. Do students need to file taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Do students need to file taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. Do students need to file taxes R. Do students need to file taxes B. Do students need to file taxes 201, available at www. Do students need to file taxes irs. Do students need to file taxes gov/irb/2013-38_IRB/ar07. Do students need to file taxes html. Do students need to file taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Do students need to file taxes Notice 2013-61, 2013-44 I. Do students need to file taxes R. Do students need to file taxes B. Do students need to file taxes 432, is available at www. Do students need to file taxes irs. Do students need to file taxes gov/irb/2013-44_IRB/ar10. Do students need to file taxes html. Do students need to file taxes Reminders Additional Medicare Tax withholding. Do students need to file taxes  In addition to withholding Medicare tax at 1. Do students need to file taxes 45%, you must withhold a 0. Do students need to file taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Do students need to file taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Do students need to file taxes Additional Medicare Tax is only imposed on the employee. Do students need to file taxes There is no employer share of Additional Medicare Tax. Do students need to file taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Do students need to file taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. Do students need to file taxes For more information on Additional Medicare Tax, visit IRS. Do students need to file taxes gov and enter “Additional Medicare Tax” in the search box. Do students need to file taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Do students need to file taxes  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Do students need to file taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Do students need to file taxes For more information, visit IRS. Do students need to file taxes gov and enter “work opportunity tax credit” in the search box. Do students need to file taxes Outsourcing payroll duties. Do students need to file taxes  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Do students need to file taxes The employer remains responsible if the third party fails to perform any required action. Do students need to file taxes If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Do students need to file taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Do students need to file taxes COBRA premium assistance credit. Do students need to file taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Do students need to file taxes See COBRA premium assistance credit under Introduction. Do students need to file taxes Federal tax deposits must be made by electronic funds transfer. Do students need to file taxes  You must use electronic funds transfer to make all federal tax deposits. Do students need to file taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Do students need to file taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Do students need to file taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Do students need to file taxes EFTPS is a free service provided by the Department of Treasury. Do students need to file taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Do students need to file taxes For more information on making federal tax deposits, see How To Deposit in section 11. Do students need to file taxes To get more information about EFTPS or to enroll in EFTPS, visit www. Do students need to file taxes eftps. Do students need to file taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Do students need to file taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Do students need to file taxes You must receive written notice from the IRS to file Form 944. Do students need to file taxes  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Do students need to file taxes S. Do students need to file taxes Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Do students need to file taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Do students need to file taxes For more information on requesting to file Form 944, visit IRS. Do students need to file taxes gov and enter “file employment taxes annually” in the search box. Do students need to file taxes Employers can request to file Forms 941 instead of Form 944. Do students need to file taxes  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Do students need to file taxes You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Do students need to file taxes For more information on requesting to file Form 944, visit IRS. Do students need to file taxes gov and enter “file employment taxes annually” in the search box. Do students need to file taxes Aggregate Form 941 filers. Do students need to file taxes  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Do students need to file taxes Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Do students need to file taxes To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Do students need to file taxes Aggregate Form 940 filers. Do students need to file taxes  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Do students need to file taxes Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Do students need to file taxes To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Do students need to file taxes Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Do students need to file taxes Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Do students need to file taxes Spend less time and worry about taxes and more time running your business. Do students need to file taxes Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Do students need to file taxes For e-file, visit www. Do students need to file taxes irs. Do students need to file taxes gov/efile for additional information. Do students need to file taxes For EFTPS, visit www. Do students need to file taxes eftps. Do students need to file taxes gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Do students need to file taxes For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Do students need to file taxes socialsecurity. Do students need to file taxes gov/employer. Do students need to file taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Do students need to file taxes If a valid EIN is not provided, the return or payment will not be processed. Do students need to file taxes This may result in penalties and delays in processing your return or payment. Do students need to file taxes Electronic funds withdrawal (EFW). Do students need to file taxes  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Do students need to file taxes However, do not use EFW to make federal tax deposits. Do students need to file taxes For more information on paying your taxes using EFW, visit the IRS website at www. Do students need to file taxes irs. Do students need to file taxes gov/e-pay. Do students need to file taxes A fee may be charged to file electronically. Do students need to file taxes Credit or debit card payments. Do students need to file taxes  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Do students need to file taxes irs. Do students need to file taxes gov/e-pay. Do students need to file taxes However, do not use credit or debit cards to make federal tax deposits. Do students need to file taxes Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Do students need to file taxes For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Do students need to file taxes For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Do students need to file taxes Hiring New Employees Eligibility for employment. Do students need to file taxes  You must verify that each new employee is legally eligible to work in the United States. Do students need to file taxes This includes completing the U. Do students need to file taxes S. Do students need to file taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Do students need to file taxes You can get the form from USCIS offices or by calling 1-800-870-3676. Do students need to file taxes Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Do students need to file taxes uscis. Do students need to file taxes gov for more information. Do students need to file taxes New hire reporting. Do students need to file taxes  You are required to report any new employee to a designated state new hire registry. Do students need to file taxes A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Do students need to file taxes Many states accept a copy of Form W-4 with employer information added. Do students need to file taxes Visit the Office of Child Support Enforcement website at www. Do students need to file taxes acf. Do students need to file taxes hhs. Do students need to file taxes gov/programs/cse/newhire for more information. Do students need to file taxes W-4 request. Do students need to file taxes  Ask each new employee to complete the 2014 Form W-4. Do students need to file taxes See section 9. Do students need to file taxes Name and social security number. Do students need to file taxes  Record each new employee's name and number from his or her social security card. Do students need to file taxes Any employee without a social security card should apply for one. Do students need to file taxes See section 4. Do students need to file taxes Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Do students need to file taxes  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Do students need to file taxes Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Do students need to file taxes Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Do students need to file taxes See section 13 for more information. Do students need to file taxes Income tax withholding. Do students need to file taxes  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Do students need to file taxes If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Do students need to file taxes Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Do students need to file taxes Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Do students need to file taxes See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Do students need to file taxes Publication 15-A includes information about withholding on pensions and annuities. Do students need to file taxes Zero wage return. Do students need to file taxes  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Do students need to file taxes The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Do students need to file taxes irs. Do students need to file taxes gov/efile. Do students need to file taxes Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Do students need to file taxes Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Do students need to file taxes Each item in this list has a page reference to a more detailed discussion in this publication. Do students need to file taxes   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Do students need to file taxes For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Do students need to file taxes For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Do students need to file taxes Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Do students need to file taxes See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Do students need to file taxes If you file 250 or more Forms 1099, you must file them electronically. Do students need to file taxes If you file 250 or more Forms W-2, you must file them electronically. Do students need to file taxes SSA will not accept Forms W-2 and W-3 filed on magnetic media. Do students need to file taxes Information reporting customer service site. Do students need to file taxes  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Do students need to file taxes If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Do students need to file taxes The center can also be reached by email at mccirp@irs. Do students need to file taxes gov. Do students need to file taxes Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Do students need to file taxes Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Do students need to file taxes Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Do students need to file taxes Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Do students need to file taxes Military retirement. Do students need to file taxes Gambling winnings. Do students need to file taxes Indian gaming profits. Do students need to file taxes Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Do students need to file taxes Payments subject to backup withholding. Do students need to file taxes For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Do students need to file taxes All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Do students need to file taxes Distributions from nonqualified pension plans and deferred compensation plans. Do students need to file taxes  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Do students need to file taxes However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Do students need to file taxes ; income tax withheld must be reported on Form 945. Do students need to file taxes Backup withholding. Do students need to file taxes  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Do students need to file taxes This withholding is referred to as “backup withholding. Do students need to file taxes ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Do students need to file taxes In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Do students need to file taxes Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Do students need to file taxes You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Do students need to file taxes You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Do students need to file taxes The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Do students need to file taxes For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Do students need to file taxes Recordkeeping Keep all records of employment taxes for at least 4 years. Do students need to file taxes These should be available for IRS review. Do students need to file taxes Your records should include the following information. Do students need to file taxes Your EIN. Do students need to file taxes Amounts and dates of all wage, annuity, and pension payments. Do students need to file taxes Amounts of tips reported to you by your employees. Do students need to file taxes Records of allocated tips. Do students need to file taxes The fair market value of in-kind wages paid. Do students need to file taxes Names, addresses, social security numbers, and occupations of employees and recipients. Do students need to file taxes Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Do students need to file taxes Dates of employment for each employee. Do students need to file taxes Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Do students need to file taxes Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Do students need to file taxes Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Do students need to file taxes Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Do students need to file taxes Copies of returns filed and confirmation numbers. Do students need to file taxes Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Do students need to file taxes Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Do students need to file taxes Do not mail Form 8822-B with your employment tax return. Do students need to file taxes Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Do students need to file taxes The list includes only the following: DHL Express (DHL): DHL Same Day Service. Do students need to file taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Do students need to file taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Do students need to file taxes M. Do students need to file taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. Do students need to file taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. Do students need to file taxes gov and enter “private delivery service” in the search box. Do students need to file taxes Your private delivery service can tell you how to get written proof of the mailing date. Do students need to file taxes   Private delivery services cannot deliver items to P. Do students need to file taxes O. Do students need to file taxes boxes. Do students need to file taxes You must use the U. Do students need to file taxes S. Do students need to file taxes Postal Service to mail any item to an IRS P. Do students need to file taxes O. Do students need to file taxes box address. Do students need to file taxes Telephone Help Tax questions. Do students need to file taxes   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Do students need to file taxes Help for people with disabilities. Do students need to file taxes  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Do students need to file taxes You may also use this number for assistance with unresolved tax problems. Do students need to file taxes Recorded tax information (TeleTax). Do students need to file taxes  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Do students need to file taxes You can listen to up to three topics on each call you make. Do students need to file taxes Touch-Tone service is available 24 hours a day, 7 days a week. Do students need to file taxes TeleTax topics are also available on the IRS website at www. Do students need to file taxes irs. Do students need to file taxes gov/taxtopics. Do students need to file taxes Most tax topics listed below are also available in Spanish. Do students need to file taxes For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Do students need to file taxes irs. Do students need to file taxes gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Do students need to file taxes A list of employment tax topics is provided next. Do students need to file taxes Select, by number, the topic you want to hear and call 1-800-829-4477. Do students need to file taxes For the directory of all topics, select Topic 123. Do students need to file taxes Teletax Topics Topic No. Do students need to file taxes Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Do students need to file taxes Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Do students need to file taxes  Visit the IRS website at www. Do students need to file taxes irs. Do students need to file taxes gov/businesses and click on the Employment Taxes link under Businesses Topics. Do students need to file taxes Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Do students need to file taxes irs. Do students need to file taxes gov/businesses. Do students need to file taxes To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Do students need to file taxes You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Do students need to file taxes Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Do students need to file taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Do students need to file taxes socialsecurity. Do students need to file taxes gov/employer to register for Business Services Online. Do students need to file taxes You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Do students need to file taxes In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Do students need to file taxes Form W-3 will be created for you based on your Forms W-2. Do students need to file taxes Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Do students need to file taxes There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Do students need to file taxes See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Do students need to file taxes Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Do students need to file taxes The penalty is $25 or 2% of the payment, whichever is more. Do students need to file taxes However, the penalty on dishonored payments of $24. Do students need to file taxes 99 or less is an amount equal to the payment. Do students need to file taxes For example, a dishonored payment of $18 is charged a penalty of $18. Do students need to file taxes Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Do students need to file taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Do students need to file taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Do students need to file taxes Calendar The following is a list of important dates. Do students need to file taxes Also see Publication 509, Tax Calendars. Do students need to file taxes   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Do students need to file taxes A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Do students need to file taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. Do students need to file taxes See Deposits on Business Days Only in section 11. Do students need to file taxes For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Do students need to file taxes S. Do students need to file taxes Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Do students need to file taxes See Private Delivery Services under Reminders for more information. Do students need to file taxes Introduction This publication explains your tax responsibilities as an employer. Do students need to file taxes It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Do students need to file taxes It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Do students need to file taxes This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Do students need to file taxes References to “income tax” in this guide apply only to “federal” income tax. Do students need to file taxes Contact your state or local tax department to determine if their rules are different. Do students need to file taxes Additional employment tax information is available in Publication 15-A. Do students need to file taxes Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Do students need to file taxes Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Do students need to file taxes Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Do students need to file taxes Income tax. Do students need to file taxes Social security tax. Do students need to file taxes Medicare tax. Do students need to file taxes FUTA tax. Do students need to file taxes There are exceptions to these requirements. Do students need to file taxes See section 15 for guidance. Do students need to file taxes Railroad retirement taxes are explained in the Instructions for Form CT-1. Do students need to file taxes Comments and suggestions. Do students need to file taxes   We welcome your comments about this publication and your suggestions for future editions. Do students need to file taxes   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Do students need to file taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Do students need to file taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Do students need to file taxes   You can also send us comments from www. Do students need to file taxes irs. Do students need to file taxes gov/formspubs. Do students need to file taxes Click on More Information and then click on Comment on Tax Forms and Publications. Do students need to file taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Do students need to file taxes Federal Government employers. Do students need to file taxes   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Do students need to file taxes State and local government employers. Do students need to file taxes   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Do students need to file taxes Most elected and appointed public officials of state or local governments are employees under common law rules. Do students need to file taxes See chapter 3 of Publication 963, Federal-State Reference Guide. Do students need to file taxes In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Do students need to file taxes See section 15 for more information on the exceptions. Do students need to file taxes   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Do students need to file taxes irs. Do students need to file taxes gov/pub/irs-irbs/irb00-06. Do students need to file taxes pdf. Do students need to file taxes   You can get information on reporting and social security coverage from your local IRS office. Do students need to file taxes If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Do students need to file taxes To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Do students need to file taxes ncsssa. Do students need to file taxes org. Do students need to file taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). Do students need to file taxes   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Do students need to file taxes Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Do students need to file taxes See Regulations sections 1. Do students need to file taxes 1361-4(a)(7) and 301. Do students need to file taxes 7701-2(c)(2)(iv). Do students need to file taxes COBRA premium assistance credit. Do students need to file taxes   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Do students need to file taxes COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Do students need to file taxes Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Do students need to file taxes Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Do students need to file taxes Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Do students need to file taxes For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Do students need to file taxes   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Do students need to file taxes For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Do students need to file taxes   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Do students need to file taxes The assistance for the coverage can last up to 15 months. Do students need to file taxes   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Do students need to file taxes For more information see Notice 2009-27, 2009-16 I. Do students need to file taxes R. Do students need to file taxes B. Do students need to file taxes 838, available at www. Do students need to file taxes irs. Do students need to file taxes gov/irb/2009-16_irb/ar09. Do students need to file taxes html. Do students need to file taxes   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Do students need to file taxes   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Do students need to file taxes The reimbursement is made through a credit against the employer's employment tax liabilities. Do students need to file taxes For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Do students need to file taxes The credit is treated as a deposit made on the first day of the return period (quarter or year). Do students need to file taxes In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Do students need to file taxes In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Do students need to file taxes   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Do students need to file taxes Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Do students need to file taxes In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Do students need to file taxes In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Do students need to file taxes Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Do students need to file taxes Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Do students need to file taxes A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Do students need to file taxes   For more information, visit IRS. Do students need to file taxes gov and enter “COBRA” in the search box. Do students need to file taxes Prev  Up  Next   Home   More Online Publications
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Am I Eligible to Claim an Education Credit?

This application will help you determine if you are eligible for certain educational credits or deductions including the American Opportunity Credit, the Lifetime Learning Credit and the Tuition and Fees Deduction.

Information You Will Need:

  • Filing status
  • Student’s enrollment status
  • Your adjusted gross income
  • Who paid the expenses, when the expenses were paid and for what academic period 
  • If any expenses were paid with tax exempt funds
  • If any expenses were paid with distributions from a Coverdell Education Savings Account or Qualified Tuition Program

Estimated Completion Time: 10 minutes.  However: 5 minutes of inactivity will end the interview and you will be forced to start over.

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Page Last Reviewed or Updated: 14-Feb-2014

The Do Students Need To File Taxes

Do students need to file taxes Index A Absence, temporary, Temporary absences. Do students need to file taxes Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Do students need to file taxes , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Do students need to file taxes No exemption for spouse, Alimony paid. Do students need to file taxes Annual exclusion, gift tax, Annual exclusion. Do students need to file taxes Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Do students need to file taxes Considered unmarried, Unmarried persons. Do students need to file taxes Archer MSA, Archer medical savings account (MSA). Do students need to file taxes Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Do students need to file taxes Benefits paid under QDROs, Benefits paid to a child or other dependent. Do students need to file taxes , Benefits paid to a spouse or former spouse. Do students need to file taxes Birth of dependent, Death or birth. Do students need to file taxes C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Do students need to file taxes Child support Alimony, difference from, Child support. Do students need to file taxes Clearly associated with contingency, Clearly associated with a contingency. Do students need to file taxes Contingency relating to child, Contingency relating to your child. Do students need to file taxes Payment specifically designated as, Specifically designated as child support. Do students need to file taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. Do students need to file taxes Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Do students need to file taxes Claiming parent, when child is head of household, Special rule for parent. Do students need to file taxes Custody of, Custodial parent and noncustodial parent. Do students need to file taxes Death of child Head of household, qualifying person to file as, Death or birth. Do students need to file taxes Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Do students need to file taxes States, Community property states. Do students need to file taxes Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Do students need to file taxes Nondeductible expenses, Nondeductible expenses. Do students need to file taxes Custody of child, Custodial parent and noncustodial parent. Do students need to file taxes D Death of dependent, Death or birth. Do students need to file taxes Death of recipient spouse. Do students need to file taxes , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Do students need to file taxes Deductions Alimony paid, Deducting alimony paid. Do students need to file taxes Alimony recapture, Deducting the recapture. Do students need to file taxes Limits on IRAs, IRA contribution and deduction limits. Do students need to file taxes Marital, Marital deduction. Do students need to file taxes Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Do students need to file taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Do students need to file taxes Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Do students need to file taxes Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Do students need to file taxes Invalid, Invalid decree. Do students need to file taxes Unmarried persons, Unmarried persons. Do students need to file taxes Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Do students need to file taxes Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Do students need to file taxes Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Do students need to file taxes Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Do students need to file taxes Filing status, Filing Status, More information. Do students need to file taxes Head of household, Requirements. Do students need to file taxes Form 1040 Deducting alimony paid, Deducting alimony paid. Do students need to file taxes Reporting alimony received, Reporting alimony received. Do students need to file taxes Form 1040X Annulment, decree of, Unmarried persons. Do students need to file taxes Form 8332 Release of exemption to noncustodial parent, Written declaration. Do students need to file taxes Form 8379 Injured spouse, Injured spouse. Do students need to file taxes Form 8857 Innocent spouse relief, Relief from joint liability. Do students need to file taxes Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Do students need to file taxes Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Do students need to file taxes , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Do students need to file taxes Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Do students need to file taxes Expenses for, as alimony (Table 4), Table 4. Do students need to file taxes Expenses for a Jointly-Owned Home Sale of, Sale of home. Do students need to file taxes HSAs (Health savings accounts), Health savings account (HSA). Do students need to file taxes I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Do students need to file taxes Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Do students need to file taxes Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Do students need to file taxes Innocent spouse relief, Relief from joint liability. Do students need to file taxes Insurance premiums, Life insurance premiums. Do students need to file taxes Invalid decree, Invalid decree. Do students need to file taxes IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Do students need to file taxes Itemized deductions on separate returns, Itemized deductions. Do students need to file taxes ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Do students need to file taxes Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Do students need to file taxes Change to separate return, Separate returns after joint return. Do students need to file taxes Divorced taxpayers, Divorced taxpayers. Do students need to file taxes Exemption for spouse, Joint return. Do students need to file taxes Joint and individual liability, Joint and individual liability. Do students need to file taxes Relief from joint liability, Relief from joint liability. Do students need to file taxes Signing, Signing a joint return. Do students need to file taxes Jointly-owned home Alimony payments for, Payments for jointly-owned home. Do students need to file taxes Expenses for, as alimony (Table 4), Table 4. Do students need to file taxes Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Do students need to file taxes K Kidnapped child Head of household status and, Kidnapped child. Do students need to file taxes L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Do students need to file taxes M Marital community, ending, Ending the Marital Community Marital status, Marital status. Do students need to file taxes Married persons, Married persons. Do students need to file taxes Medical savings accounts (MSAs), Archer medical savings account (MSA). Do students need to file taxes Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Do students need to file taxes MSAs (Medical savings accounts), Archer medical savings account (MSA). Do students need to file taxes N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Do students need to file taxes Nonresident aliens Joint returns, Nonresident alien. Do students need to file taxes Withholding, Withholding on nonresident aliens. Do students need to file taxes P Parent Head of household, claim for, Special rule for parent. Do students need to file taxes Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Do students need to file taxes Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Do students need to file taxes , Benefits paid to a spouse or former spouse. Do students need to file taxes Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Do students need to file taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Do students need to file taxes Table 2, Table 2. Do students need to file taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Do students need to file taxes Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Do students need to file taxes Spouse's debts, applied to, Tax refund applied to spouse's debts. Do students need to file taxes Release of exemption to noncustodial parent, Written declaration. Do students need to file taxes Revocation, Revocation of release of claim to an exemption. Do students need to file taxes Relief from joint liability, Reminders, Relief from joint liability. Do students need to file taxes Relief from separate return liability Community income, Relief from liability arising from community property law. Do students need to file taxes Reporting requirements Alimony received, Reporting alimony received. Do students need to file taxes Returns Amended return required, Unmarried persons. Do students need to file taxes Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Do students need to file taxes S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Do students need to file taxes Separate maintenance decrees, Unmarried persons. Do students need to file taxes , Divorce or separation instrument. Do students need to file taxes , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Do students need to file taxes Community or separate income, Community or separate income. Do students need to file taxes Exemption for spouse, Separate return. Do students need to file taxes Itemized deductions, Itemized deductions. Do students need to file taxes Relief from liability, Relief from liability arising from community property law. Do students need to file taxes Separate liability, Separate liability. Do students need to file taxes Tax consequences, Separate returns may give you a higher tax. Do students need to file taxes Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Do students need to file taxes Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Do students need to file taxes Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Do students need to file taxes Spouse Defined for purposes of alimony, Spouse or former spouse. Do students need to file taxes Refund applied to debts, Tax refund applied to spouse's debts. Do students need to file taxes Statute of limitations Amended return, Unmarried persons. Do students need to file taxes Injured spouse allocation, Injured spouse. Do students need to file taxes T Tables and figures Exemption for dependents (Table 3), Table 3. Do students need to file taxes Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Do students need to file taxes Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Do students need to file taxes Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Do students need to file taxes Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Do students need to file taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Do students need to file taxes Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Do students need to file taxes Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Do students need to file taxes , Payments to a third party. Do students need to file taxes Property settlements, transfers to, Transfers to third parties. Do students need to file taxes Tiebreaker rules, Tiebreaker rules. Do students need to file taxes TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Do students need to file taxes Unmarried persons, Unmarried persons. Do students need to file taxes W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Do students need to file taxes Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Do students need to file taxes Prev  Up     Home   More Online Publications