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File State Income Tax Free

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File State Income Tax Free

File state income tax free Index A Absence, temporary, Temporary absence from work. File state income tax free , Temporary absence from work. File state income tax free Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. File state income tax free Armed Forces, Retirees, survivors, and Armed Forces members. File state income tax free , Members of the Armed Forces Distance test, special rule, Armed Forces. File state income tax free Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. File state income tax free Services or reimbursements provided by government, Services or reimbursements provided by government. File state income tax free Spouse and dependents, Spouse and dependents. File state income tax free Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. File state income tax free Closely related in time, Closely related in time. File state income tax free D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. File state income tax free Household goods, Household goods and personal effects. File state income tax free Moving to and from storage, Moving goods and effects to and from storage. File state income tax free Member of your household, Member of your household. File state income tax free Moves in U. File state income tax free S. File state income tax free , Moves to Locations in the United States Moves outside U. File state income tax free S. File state income tax free , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. File state income tax free Personal effects, Household goods and personal effects. File state income tax free Moving to and from storage, Moving goods and effects to and from storage. File state income tax free Reasonable expenses, Reasonable expenses. File state income tax free Storage expenses, Storage expenses. File state income tax free , Storage expenses. File state income tax free Travel by car, Travel by car. File state income tax free Travel expenses, Travel expenses. File state income tax free Distance test, Distance Test Armed Forces, special rule, Armed Forces. File state income tax free First job, First job or return to full-time work. File state income tax free Illustration of (Figure A), Main job location, Main job location. File state income tax free Return to full-time work, First job or return to full-time work. File state income tax free Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. File state income tax free Excess reimbursements, Excess reimbursement. File state income tax free Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. File state income tax free F Figures (see Tables and figures) First job, First job or return to full-time work. File state income tax free Form 1040 Moving expense deduction, Where to deduct. File state income tax free Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. File state income tax free Completing form, Completing Form 3903. File state income tax free Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. File state income tax free , Expenses deducted in earlier year. File state income tax free Government provided for Armed Forces members, Services or reimbursements provided by government. File state income tax free Form W-4 Withholding allowance, Amount of income tax withheld. File state income tax free Free tax services, Free help with your tax return. File state income tax free Full-time work, defined, Full-time work. File state income tax free H Help (see Tax help) Home, defined, Home defined. File state income tax free Household goods, Household goods and personal effects. File state income tax free Moving to and from storage, Moving goods and effects to and from storage. File state income tax free I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. File state income tax free More than one job, More than one job. File state income tax free Union members, Union members. File state income tax free Member of household, Member of your household. File state income tax free Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. File state income tax free S. File state income tax free , Moves to Locations in the United States Outside U. File state income tax free S. File state income tax free , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. File state income tax free Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. File state income tax free , Reimbursement for deductible and nondeductible expenses. File state income tax free P Permanently retired, defined, Retirees who were working abroad. File state income tax free Personal effects, Household goods and personal effects. File state income tax free Moving to and from storage, Moving goods and effects to and from storage. File state income tax free Publications (see Tax help) R Reasonable expenses, Reasonable expenses. File state income tax free Reasonable period of time, Reasonable period of time. File state income tax free Reimbursements, Reimbursements, Estimated tax. File state income tax free Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. File state income tax free Armed Forces members, Services or reimbursements provided by government. File state income tax free Estimated tax, Estimated tax. File state income tax free Excess, Excess reimbursement. File state income tax free Excluded from income, Reimbursements excluded from income. File state income tax free Included in income, Reimbursements included in income. File state income tax free Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. File state income tax free , Reimbursement for deductible and nondeductible expenses. File state income tax free Reasonable period of time, Reasonable period of time. File state income tax free Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. File state income tax free Expenses greater than reimbursement, Expenses greater than reimbursement. File state income tax free Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. File state income tax free S. File state income tax free , Retirees, survivors, and Armed Forces members. File state income tax free , Retirees or survivors. File state income tax free Permanently retired, defined, Retirees who were working abroad. File state income tax free Return to full-time work, First job or return to full-time work. File state income tax free S Seasonal trade or business, Seasonal trade or business. File state income tax free Seasonal work, Seasonal work. File state income tax free Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. File state income tax free Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. File state income tax free Standard mileage rate, What's New Storage expenses, Storage expenses. File state income tax free , Storage expenses. File state income tax free Survivors who move to U. File state income tax free S. File state income tax free , Retirees, survivors, and Armed Forces members. File state income tax free , Retirees or survivors. File state income tax free , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. File state income tax free When move begins, When a move begins. File state income tax free T Tables and figures Distance test, Distance Test Nonmilitary move within U. File state income tax free S. File state income tax free , can you deduct expenses (Figure B), Seasonal work. File state income tax free Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. File state income tax free , Temporary absence from work. File state income tax free Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. File state income tax free Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. File state income tax free Seasonal work, Seasonal work. File state income tax free Self-employed persons, Time Test for Self-Employed Persons, Self-employment. File state income tax free Temporary absence from work, Temporary absence from work. File state income tax free , Temporary absence from work. File state income tax free Travel by car, Travel by car. File state income tax free Travel expenses, Travel expenses. File state income tax free TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. File state income tax free W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. File state income tax free Expenses not reimbursed, Expenses not reimbursed. File state income tax free Expenses reimbursed, Expenses reimbursed. File state income tax free How to make choice, How to make the choice. File state income tax free Who can deduct, Who Can Deduct Moving Expenses, When a move begins. File state income tax free Armed Forces, members of, Retirees, survivors, and Armed Forces members. File state income tax free Distance test, Distance Test Nonmilitary move within U. File state income tax free S. File state income tax free (Figure B), Seasonal work. File state income tax free Related to start of work, Move Related to Start of Work Retirees who move to U. File state income tax free S. File state income tax free , Retirees, survivors, and Armed Forces members. File state income tax free , Retirees or survivors. File state income tax free , Retirees or Survivors Who Move to the United States Survivors who move to U. File state income tax free S. File state income tax free , Retirees, survivors, and Armed Forces members. File state income tax free , Retirees or survivors. File state income tax free , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. File state income tax free Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications
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Susquehanna River Basin Commission

The Susquehanna River Basin Commission is an interstate body, with representatives from New York, Maryland, Pennsylvania and the federal government, that manages the environmental stewardship and economic development of the Susquehanna river and its tributaries.

Contact the Agency or Department

Website: Susquehanna River Basin Commission

E-mail:

Address: 1721 Front St
Harrisburg, PA 17102

Phone Number: (717) 238-0423

The File State Income Tax Free

File state income tax free 6. File state income tax free   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. File state income tax free However, to determine these costs, you must value your inventory at the beginning and end of each tax year. File state income tax free This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. File state income tax free This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. File state income tax free However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. File state income tax free If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. File state income tax free For more information, see chapter 2. File state income tax free Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. File state income tax free These lines are reproduced below and are explained in the discussion that follows. File state income tax free 35 Inventory at beginning of year. File state income tax free If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. File state income tax free Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. File state income tax free Subtract line 41 from line 40. File state income tax free  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. File state income tax free If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). File state income tax free Opening inventory usually will be identical to the closing inventory of the year before. File state income tax free You must explain any difference in a schedule attached to your return. File state income tax free Donation of inventory. File state income tax free   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. File state income tax free The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. File state income tax free You must remove the amount of your contribution deduction from your opening inventory. File state income tax free It is not part of the cost of goods sold. File state income tax free   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. File state income tax free Treat the inventory's cost as you would ordinarily treat it under your method of accounting. File state income tax free For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. File state income tax free   A special rule may apply to certain donations of food inventory. File state income tax free See Publication 526, Charitable Contributions. File state income tax free Example 1. File state income tax free You are a calendar year taxpayer who uses an accrual method of accounting. File state income tax free In 2013, you contributed property from inventory to a church. File state income tax free It had a fair market value of $600. File state income tax free The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. File state income tax free The charitable contribution allowed for 2013 is $400 ($600 − $200). File state income tax free The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. File state income tax free The cost of goods sold you use in determining gross income for 2013 must not include the $400. File state income tax free You remove that amount from opening inventory for 2013. File state income tax free Example 2. File state income tax free If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. File state income tax free You would not be allowed any charitable contribution deduction for the contributed property. File state income tax free Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. File state income tax free If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. File state income tax free Trade discounts. File state income tax free   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. File state income tax free You must use the prices you pay (not the stated prices) in figuring your cost of purchases. File state income tax free Do not show the discount amount separately as an item in gross income. File state income tax free   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. File state income tax free Cash discounts. File state income tax free   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. File state income tax free There are two methods of accounting for cash discounts. File state income tax free You can either credit them to a separate discount account or deduct them from total purchases for the year. File state income tax free Whichever method you use, you must be consistent. File state income tax free If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. File state income tax free For more information, see Change in Accounting Method in chapter 2. File state income tax free   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. File state income tax free If you use this method, do not reduce your cost of goods sold by the cash discounts. File state income tax free Purchase returns and allowances. File state income tax free   You must deduct all returns and allowances from your total purchases during the year. File state income tax free Merchandise withdrawn from sale. File state income tax free   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. File state income tax free Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. File state income tax free You must also charge the amount to your drawing account. File state income tax free   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. File state income tax free As stated above, you also use it to record withdrawals of merchandise for personal or family use. File state income tax free This account is also known as a “withdrawals account” or “personal account. File state income tax free ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. File state income tax free Small merchandisers (wholesalers, retailers, etc. File state income tax free ) usually do not have labor costs that can properly be charged to cost of goods sold. File state income tax free In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. File state income tax free Direct labor. File state income tax free   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. File state income tax free They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. File state income tax free Indirect labor. File state income tax free   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. File state income tax free Other labor. File state income tax free   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. File state income tax free Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. File state income tax free Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. File state income tax free Those that are not used in the manufacturing process are treated as deferred charges. File state income tax free You deduct them as a business expense when you use them. File state income tax free Business expenses are discussed in chapter 8. File state income tax free Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. File state income tax free Containers. File state income tax free   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. File state income tax free If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. File state income tax free Freight-in. File state income tax free   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. File state income tax free Overhead expenses. File state income tax free   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. File state income tax free The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. File state income tax free Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. File state income tax free Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. File state income tax free Inventory at the end of the year is also known as closing or ending inventory. File state income tax free Your ending inventory will usually become the beginning inventory of your next tax year. File state income tax free Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. File state income tax free Prev  Up  Next   Home   More Online Publications