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Does Active Duty Military Pay State Taxes

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Does Active Duty Military Pay State Taxes

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Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

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Page Last Reviewed or Updated: 06-Mar-2014

The Does Active Duty Military Pay State Taxes

Does active duty military pay state taxes 5. Does active duty military pay state taxes   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Does active duty military pay state taxes As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Does active duty military pay state taxes First, use either the rate table or rate worksheet to find your reduced contribution rate. Does active duty military pay state taxes Then complete the deduction worksheet to figure your deduction for contributions. Does active duty military pay state taxes The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Does active duty military pay state taxes A SEP plan is treated as a profit-sharing plan. Does active duty military pay state taxes However, do not use this worksheet for SARSEPs. Does active duty military pay state taxes Rate table for self-employed. Does active duty military pay state taxes   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Does active duty military pay state taxes Otherwise, use the rate worksheet provided below. Does active duty military pay state taxes   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Does active duty military pay state taxes Then read across to the rate under Column B. Does active duty military pay state taxes Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Does active duty military pay state taxes    Example. Does active duty military pay state taxes You are a sole proprietor with no employees. Does active duty military pay state taxes If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Does active duty military pay state taxes 090909. Does active duty military pay state taxes Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Does active duty military pay state taxes Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Does active duty military pay state taxes For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Does active duty military pay state taxes       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Does active duty military pay state taxes       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Does active duty military pay state taxes     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Does active duty military pay state taxes Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Does active duty military pay state taxes         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Does active duty military pay state taxes       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Does active duty military pay state taxes Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Does active duty military pay state taxes         • Otherwise, skip steps 16 through 18 and go to step 19. Does active duty military pay state taxes       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Does active duty military pay state taxes Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Does active duty military pay state taxes     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Does active duty military pay state taxes     Step 21           Subtract step 20 from step 19. Does active duty military pay state taxes This is your maximum deductible contribution. Does active duty military pay state taxes                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Does active duty military pay state taxes   Rate worksheet for self-employed. Does active duty military pay state taxes   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Does active duty military pay state taxes Use the following worksheet instead. Does active duty military pay state taxes Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Does active duty military pay state taxes 105)   2) Rate in line 1 plus 1 (for example, 0. Does active duty military pay state taxes 105 + 1 = 1. Does active duty military pay state taxes 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Does active duty military pay state taxes 105 ÷ 1. Does active duty military pay state taxes 105 = 0. Does active duty military pay state taxes 095)   Figuring your deduction. Does active duty military pay state taxes   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Does active duty military pay state taxes Community property laws. Does active duty military pay state taxes   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Does active duty military pay state taxes Enter on step 1 the total net profit you actually earned. Does active duty military pay state taxes Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Does active duty military pay state taxes 009901 2 . Does active duty military pay state taxes 019608 3 . Does active duty military pay state taxes 029126 4 . Does active duty military pay state taxes 038462 5 . Does active duty military pay state taxes 047619 6 . Does active duty military pay state taxes 056604 7 . Does active duty military pay state taxes 065421 8 . Does active duty military pay state taxes 074074 9 . Does active duty military pay state taxes 082569 10 . Does active duty military pay state taxes 090909 11 . Does active duty military pay state taxes 099099 12 . Does active duty military pay state taxes 107143 13 . Does active duty military pay state taxes 115044 14 . Does active duty military pay state taxes 122807 15 . Does active duty military pay state taxes 130435 16 . Does active duty military pay state taxes 137931 17 . Does active duty military pay state taxes 145299 18 . Does active duty military pay state taxes 152542 19 . Does active duty military pay state taxes 159664 20 . Does active duty military pay state taxes 166667 21 . Does active duty military pay state taxes 173554 22 . Does active duty military pay state taxes 180328 23 . Does active duty military pay state taxes 186992 24 . Does active duty military pay state taxes 193548 25* . Does active duty military pay state taxes 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Does active duty military pay state taxes Example. Does active duty military pay state taxes You are a sole proprietor with no employees. Does active duty military pay state taxes The terms of your plan provide that you contribute 8½% (. Does active duty military pay state taxes 085) of your compensation to your plan. Does active duty military pay state taxes Your net profit from line 31, Schedule C (Form 1040) is $200,000. Does active duty military pay state taxes You have no elective deferrals or catch-up contributions. Does active duty military pay state taxes Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Does active duty military pay state taxes See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Does active duty military pay state taxes You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Does active duty military pay state taxes Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Does active duty military pay state taxes For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Does active duty military pay state taxes $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Does active duty military pay state taxes       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Does active duty military pay state taxes     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Does active duty military pay state taxes Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Does active duty military pay state taxes 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Does active duty military pay state taxes         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Does active duty military pay state taxes       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Does active duty military pay state taxes Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Does active duty military pay state taxes         • Otherwise, skip steps 16 through 18 and go to step 19. Does active duty military pay state taxes       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Does active duty military pay state taxes Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Does active duty military pay state taxes     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Does active duty military pay state taxes This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Does active duty military pay state taxes   See the filled-in Deduction Worksheet for Self-Employed on this page. Does active duty military pay state taxes Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Does active duty military pay state taxes 105) 0. Does active duty military pay state taxes 085 2) Rate in line 1 plus 1 (for example, 0. Does active duty military pay state taxes 105 + 1 = 1. Does active duty military pay state taxes 105) 1. Does active duty military pay state taxes 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Does active duty military pay state taxes 105 ÷ 1. Does active duty military pay state taxes 105 = 0. Does active duty military pay state taxes 095) 0. Does active duty military pay state taxes 078 This image is too large to be displayed in the current screen. Does active duty military pay state taxes Please click the link to view the image. Does active duty military pay state taxes Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications