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Free State E Filing

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Free State E Filing

Free state e filing Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. Free state e filing Ordering forms and publications. Free state e filing Tax questions. Free state e filing What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. Free state e filing You must pay the tax as you earn or receive income during the year. Free state e filing There are two ways to pay as you go. Free state e filing Withholding. Free state e filing If you are an employee, your employer probably withholds income tax from your pay. Free state e filing In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Free state e filing The amount withheld is paid to the Internal Revenue Service (IRS) in your name. Free state e filing Estimated tax. Free state e filing If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Free state e filing People who are in business for themselves generally will have to pay their tax this way. Free state e filing You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. Free state e filing Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. Free state e filing This publication explains both of these methods. Free state e filing It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. Free state e filing If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Free state e filing Generally, the IRS can figure this penalty for you. Free state e filing This underpayment penalty, and the exceptions to it, are discussed in chapter 4. Free state e filing Nonresident aliens. Free state e filing    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Free state e filing Also see chapter 8 of Publication 519, U. Free state e filing S. Free state e filing Tax Guide for Aliens, for important information on withholding. Free state e filing What's new for 2013 and 2014. Free state e filing   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. Free state e filing Comments and suggestions. Free state e filing   We welcome your comments about this publication and your suggestions for future editions. Free state e filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state e filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state e filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state e filing   You can send your comments from www. Free state e filing irs. Free state e filing gov/formspubs/. Free state e filing Click on “More Information” and then on Give us feedback on forms and publications. Free state e filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free state e filing Ordering forms and publications. Free state e filing   Visit www. Free state e filing irs. Free state e filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Free state e filing Internal Revenue Service 1201 N. Free state e filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state e filing   If you have a tax question, check the information available on IRS. Free state e filing gov or call 1-800-829-1040. Free state e filing We cannot answer tax questions sent to either of the above addresses. Free state e filing What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. Free state e filing Standard mileage rates. Free state e filing  The 2014 rate for business use of your vehicle is 56 cents per mile. Free state e filing The rate for use of your vehicle to get medical care or move is 23½ cents per mile. Free state e filing The rate of 14 cents per mile for charitable use is unchanged. Free state e filing Personal exemption increased for certain taxpayers. Free state e filing  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Free state e filing The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. Free state e filing Limitation on itemized deductions. Free state e filing  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. Free state e filing Health care coverage. Free state e filing  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. Free state e filing For examples on how this payment works, go to www. Free state e filing IRS. Free state e filing gov/aca and click under the “Individuals & Families” section. Free state e filing You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). Free state e filing For general information on these requirements, go to www. Free state e filing IRS. Free state e filing gov/aca. Free state e filing Advance payments of the Premium Tax Credit. Free state e filing  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. Free state e filing Receiving too little or too much in advance will affect your refund or balance due. Free state e filing Promptly report changes in your income or family size to your Marketplace. Free state e filing You may want to consider this when figuring your estimated taxes for 2014. Free state e filing For more information, go to www. Free state e filing IRS. Free state e filing gov/aca and see Publication 5120 and Publication 5121. Free state e filing http://www. Free state e filing IRS. Free state e filing gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. Free state e filing  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). Free state e filing Lifetime learning credit income limits. Free state e filing  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). Free state e filing Retirement savings contribution credit income limits increased. Free state e filing  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). Free state e filing Adoption credit or exclusion. Free state e filing  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. Free state e filing In order to claim either the credit or exclusion, your MAGI must be less than $237,880. Free state e filing Earned income credit (EIC). Free state e filing  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). Free state e filing Also, the maximum MAGI you can have and still get the credit has increased. Free state e filing You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. Free state e filing The maximum investment income you can have and get the credit has increased to $3,350. Free state e filing Reminders Future developments. Free state e filing  The IRS has created a page on IRS. Free state e filing gov for information about Publication 505 at www. Free state e filing irs. Free state e filing gov/pub505. Free state e filing Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. Free state e filing Social security tax. Free state e filing   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. Free state e filing The annual limit is $117,000 in 2014. Free state e filing Photographs of missing children. Free state e filing  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state e filing Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Free state e filing 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. Free state e filing Additional Medicare Tax. Free state e filing  Beginning in 2013, a 0. Free state e filing 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. Free state e filing You may need to include this amount when figuring your estimated tax. Free state e filing See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Free state e filing You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. Free state e filing For more information on Additional Medicare Tax, go to IRS. Free state e filing gov and enter “Additional Medicare Tax” in the search box. Free state e filing Net Investment Income Tax. Free state e filing  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free state e filing NIIT is a 3. Free state e filing 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Free state e filing NIIT may need to be included when figuring estimated tax. Free state e filing See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Free state e filing You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. Free state e filing For more information on NIIT, go to IRS. Free state e filing gov and enter “Net Investment Income Tax” in the search box. Free state e filing Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Bureau of Consumer Credit Protection

Website: Bureau of Consumer Credit Protection

Address: Bureau of Consumer Credit Protection
35 State House Station
Augusta, ME 04333

Phone Number: 207-624-8527

Toll-free: 1-800-332-8529 (ME)

TTY: 1-888-577-6690

Maine Attorney General's Office

Website: Maine Attorney General's Office

Address: Maine Attorney General's Office
Consumer Information and Mediation Service
Six State House Station
Augusta, ME 04333

Phone Number: 207-626-8849

Toll-free: 1-800-436-2131 (ME)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Bureau of Financial Institutions

Website: Bureau of Financial Institutions

Address: Bureau of Financial Institutions
Consumer Outreach Program
36 State House Station
Augusta, ME 04333-0036

Phone Number: 207-624-8570

Toll-free: 1-800-965-5235

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Bureau of Insurance

Website: Bureau of Insurance

Address: Bureau of Insurance
34 State House Station
Augusta, ME 04333-0034

Phone Number: 207-624-8475

Toll-free: 1-800-300-5000 (ME)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Professional and Financial Regulation

Website: Department of Professional and Financial Regulation

Address: Department of Professional and Financial Regulation
Office of Securities
121 State House Station
Augusta, ME 04333

Phone Number: 207-624-8551

Toll-free: 1-877-624-8551 (ME)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Assistance Division
18 State House Station
Augusta, ME 04333-0018

Phone Number: 207-287-3831

Toll-free: 1-800-452-4699 (ME)

TTY: 1-800-437-1220

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The Free State E Filing

Free state e filing 5. Free state e filing   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Free state e filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free state e filing Free help with your tax return. Free state e filing    Free help in preparing your return is available nationwide from IRS-certified volunteers. Free state e filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free state e filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free state e filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state e filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free state e filing To find the nearest VITA or TCE site, visit IRS. Free state e filing gov or call 1-800-906-9887. Free state e filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state e filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state e filing aarp. Free state e filing org/money/taxaide or call 1-888-227-7669. Free state e filing   For more information on these programs, go to IRS. Free state e filing gov and enter “VITA” in the search box. Free state e filing Internet. Free state e filing IRS. Free state e filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free state e filing Apply for an Employer Identification Number (EIN). Free state e filing Go to IRS. Free state e filing gov and enter Apply for an EIN in the search box. Free state e filing Request an Electronic Filing PIN by going to IRS. Free state e filing gov and entering Electronic Filing PIN in the search box. Free state e filing Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free state e filing gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state e filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state e filing Check the status of your amended return. Free state e filing Go to IRS. Free state e filing gov and enter Where's My Amended Return in the search box. Free state e filing Download forms, instructions, and publications, including some accessible versions. Free state e filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free state e filing gov or IRS2Go. Free state e filing Tax return and tax account transcripts are generally available for the current year and past three years. Free state e filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state e filing gov. Free state e filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state e filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state e filing gov. Free state e filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free state e filing gov or IRS2Go. Free state e filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free state e filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free state e filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free state e filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free state e filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state e filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free state e filing gov. Free state e filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state e filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state e filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free state e filing AARP offers the Tax-Aide counseling program as part of the TCE program. Free state e filing Visit AARP's website to find the nearest Tax-Aide location. Free state e filing Research your tax questions. Free state e filing Search publications and instructions by topic or keyword. Free state e filing Read the Internal Revenue Code, regulations, or other official guidance. Free state e filing Read Internal Revenue Bulletins. Free state e filing Sign up to receive local and national tax news by email. Free state e filing Phone. Free state e filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state e filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free state e filing Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state e filing Call to locate the nearest volunteer help site, 1-800-906-9887. Free state e filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state e filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free state e filing Most VITA and TCE sites offer free electronic filing. Free state e filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state e filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state e filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free state e filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free state e filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state e filing Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free state e filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state e filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free state e filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state e filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free state e filing You should receive your order within 10 business days. Free state e filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free state e filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free state e filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free state e filing Call to ask tax questions, 1-800-829-1040. Free state e filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state e filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state e filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free state e filing gsa. Free state e filing gov/fedrelay. Free state e filing Walk-in. Free state e filing You can find a selection of forms, publications and services — in-person, face-to-face. Free state e filing Products. Free state e filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state e filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state e filing Services. Free state e filing You can walk in to your local TAC most business days for personal, face-to-face tax help. Free state e filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free state e filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free state e filing No appointment is necessary—just walk in. Free state e filing Before visiting, check www. Free state e filing irs. Free state e filing gov/localcontacts for hours of operation and services provided. Free state e filing Mail. Free state e filing You can send your order for forms, instructions, and publications to the address below. Free state e filing You should receive a response within 10 business days after your request is received. Free state e filing  Internal Revenue Service 1201 N. Free state e filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free state e filing    The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state e filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state e filing What can TAS do for you?    We can offer you free help with IRS problems that you can't resolve on your own. Free state e filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state e filing You face (or your business is facing) an immediate threat of adverse action. Free state e filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state e filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state e filing Here's why we can help: TAS is an independent organization within the IRS. Free state e filing Our advocates know how to work with the IRS. Free state e filing Our services are free and tailored to meet your needs. Free state e filing We have offices in every state, the District of Columbia, and Puerto Rico. Free state e filing How can you reach us?    If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free state e filing irs. Free state e filing gov/advocate, or call us toll-free at 1-877-777-4778. Free state e filing How else does TAS help taxpayers?    TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state e filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free state e filing irs. Free state e filing gov/sams. Free state e filing Low Income Taxpayer Clinics. Free state e filing    Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free state e filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state e filing Visit www. Free state e filing TaxpayerAdvocate. Free state e filing irs. Free state e filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state e filing Prev  Up  Next   Home   More Online Publications