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How Do I Efile My State Taxes

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How Do I Efile My State Taxes

How do i efile my state taxes Index A Assistance (see Tax help) B Base amount, Base amount. How do i efile my state taxes C Canadian social security benefits, Canadian or German social security benefits paid to U. How do i efile my state taxes S. How do i efile my state taxes residents. How do i efile my state taxes Children's benefits, Children's benefits. How do i efile my state taxes Comments on publication, Comments and suggestions. How do i efile my state taxes D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. How do i efile my state taxes $3,000. How do i efile my state taxes 01 or more, Deduction more than $3,000. How do i efile my state taxes Disability benefits repaid, Disability payments. How do i efile my state taxes E Estimated tax, Tax withholding and estimated tax. How do i efile my state taxes F Form 1040, Reporting on Form 1040. How do i efile my state taxes Form 1040A, Reporting on Form 1040A. How do i efile my state taxes Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. How do i efile my state taxes , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. How do i efile my state taxes , Appendix Form W-4V, Tax withholding and estimated tax. How do i efile my state taxes Free tax services, Free help with your tax return. How do i efile my state taxes Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. How do i efile my state taxes S. How do i efile my state taxes residents. How do i efile my state taxes H Help (see Tax help) J Joint returns, Joint return. How do i efile my state taxes L Legal expenses, Legal expenses. How do i efile my state taxes Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. How do i efile my state taxes Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. How do i efile my state taxes P Permanent resident aliens, Lawful permanent residents. How do i efile my state taxes Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. How do i efile my state taxes , Repayment of benefits received in an earlier year. How do i efile my state taxes Disability benefits, Disability payments. How do i efile my state taxes Gross benefits, Repayment of benefits. How do i efile my state taxes , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. How do i efile my state taxes S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. How do i efile my state taxes T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. How do i efile my state taxes Person receiving benefits determines, Who is taxed. How do i efile my state taxes Worksheets, Worksheet A. How do i efile my state taxes Examples, Examples, Worksheets Which to use, Which worksheet to use. How do i efile my state taxes Total income, figuring, Figuring total income. How do i efile my state taxes TTY/TDD information, How To Get Tax Help U U. How do i efile my state taxes S. How do i efile my state taxes citizens residing abroad, U. How do i efile my state taxes S. How do i efile my state taxes citizens residing abroad. How do i efile my state taxes U. How do i efile my state taxes S. How do i efile my state taxes residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. How do i efile my state taxes S. How do i efile my state taxes residents. How do i efile my state taxes W Withholding, Tax withholding and estimated tax. How do i efile my state taxes Exemption from, Exemption from withholding. How do i efile my state taxes Form W-4V, Tax withholding and estimated tax. How do i efile my state taxes Voluntary, Tax withholding and estimated tax. How do i efile my state taxes Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. How do i efile my state taxes Figuring Your Taxable Benefits, Filled-in Worksheet 1. How do i efile my state taxes Figuring Your Taxable Benefits, Filled-in Worksheet 1. How do i efile my state taxes Figuring Your Taxable Benefits, Filled-in Worksheet 1. How do i efile my state taxes Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. How do i efile my state taxes Prev  Up     Home   More Online Publications
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Tax Information for Parents

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Child and Dependent Care Information
If you paid someone to care for a child or a dependent so you could work, you may be able to reduce your federal income tax by claiming the credit for child and dependent care expenses on your tax return.

EITC Home Page--It’s easier than ever to find out if you qualify for EITC
If you worked but earned less than $51,567 during 2013, you may qualify for EITC. The Earned Income Tax Credit, sometimes called EIC is a tax credit to help you keep more of what you earned. You must file a return and claim the credit to receive it. Find out more about EITC and links to helpful tools and resources.

Child Tax Credit
This credit is for people who have a qualifying child. It can be claimed in addition to the credit for child and dependent care expenses

Tax Benefits for Education Information
Tax credits, deductions and savings plans can help taxpayers with their expenses for higher education. You could save money from the cost of tuition, books and fees or deduct interest you pay on a qualified student loan.

Adoption Taxpayer Identification Number
Information for those needing a taxpayer identification number for a child who has been placed in their home pending final adoption.

Adoption Tax Credit Information
You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. See the Form 8839 Instructions for more information.

Filing Requirements for Children with Investment Income
Under certain circumstances a child’s investment income is taxed at the parent’s tax rate. A parent may be able to choose to include the child's income on the parent's return rather than file a return for the child.

Did you know life events like marriage, birth and divorce may have a significant tax impact?
Organized by type of life event this page provides resources that explain the tax impacts of each.

Page Last Reviewed or Updated: 28-Mar-2014

The How Do I Efile My State Taxes

How do i efile my state taxes 10. How do i efile my state taxes   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. How do i efile my state taxes Cash method. How do i efile my state taxes Debt acquired from a decedent. How do i efile my state taxes Liquidation. How do i efile my state taxes Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. How do i efile my state taxes Introduction You have a bad debt if you cannot collect money owed to you. How do i efile my state taxes A bad debt is either a business bad debt or a nonbusiness bad debt. How do i efile my state taxes This chapter discusses only business bad debts. How do i efile my state taxes Generally, a business bad debt is one that comes from operating your trade or business. How do i efile my state taxes You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. How do i efile my state taxes All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. How do i efile my state taxes For more information on nonbusiness bad debts, see Publication 550. How do i efile my state taxes Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. How do i efile my state taxes S. How do i efile my state taxes Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. How do i efile my state taxes Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. How do i efile my state taxes A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. How do i efile my state taxes Bad debts of a corporation (other than an S corporation) are always business bad debts. How do i efile my state taxes Credit sales. How do i efile my state taxes   Business bad debts are mainly the result of credit sales to customers. How do i efile my state taxes Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. How do i efile my state taxes After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. How do i efile my state taxes   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. How do i efile my state taxes If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. How do i efile my state taxes    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. How do i efile my state taxes This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. How do i efile my state taxes Accrual method. How do i efile my state taxes   If you use the accrual method of accounting, you generally report income as you earn it. How do i efile my state taxes You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. How do i efile my state taxes   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. How do i efile my state taxes Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. How do i efile my state taxes Cash method. How do i efile my state taxes   If you use the cash method of accounting, you generally report income when you receive payment. How do i efile my state taxes You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. How do i efile my state taxes For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. How do i efile my state taxes Debts from a former business. How do i efile my state taxes   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. How do i efile my state taxes If any of these receivables subsequently become worthless, the loss is still a business bad debt. How do i efile my state taxes Debt acquired from a decedent. How do i efile my state taxes   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. How do i efile my state taxes The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. How do i efile my state taxes Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. How do i efile my state taxes Liquidation. How do i efile my state taxes   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. How do i efile my state taxes Types of Business Bad Debts Business bad debts may result from the following. How do i efile my state taxes Loans to clients and suppliers. How do i efile my state taxes   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. How do i efile my state taxes Debts owed by political parties. How do i efile my state taxes   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. How do i efile my state taxes You use the accrual method of accounting. How do i efile my state taxes The debt arose from the sale of goods or services in the ordinary course of your trade or business. How do i efile my state taxes More than 30% of your receivables accrued in the year of the sale were from sales to political parties. How do i efile my state taxes You made substantial and continuing efforts to collect on the debt. How do i efile my state taxes Loan or capital contribution. How do i efile my state taxes   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. How do i efile my state taxes Debts of an insolvent partner. How do i efile my state taxes   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. How do i efile my state taxes If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. How do i efile my state taxes Business loan guarantee. How do i efile my state taxes   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. How do i efile my state taxes You made the guarantee in the course of your trade or business. How do i efile my state taxes You have a legal duty to pay the debt. How do i efile my state taxes You made the guarantee before the debt became worthless. How do i efile my state taxes You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. How do i efile my state taxes You received reasonable consideration for making the guarantee. How do i efile my state taxes You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. How do i efile my state taxes Example. How do i efile my state taxes Jane Zayne owns the Zayne Dress Company. How do i efile my state taxes She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. How do i efile my state taxes Elegant Fashions is one of Zayne's largest clients. How do i efile my state taxes Elegant Fashions later defaulted on the loan. How do i efile my state taxes As a result, Ms. How do i efile my state taxes Zayne paid the remaining balance of the loan in full to the bank. How do i efile my state taxes She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. How do i efile my state taxes She was motivated by the desire to retain one of her better clients and keep a sales outlet. How do i efile my state taxes Deductible in the year paid. How do i efile my state taxes   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. How do i efile my state taxes Rights against a borrower. How do i efile my state taxes   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. How do i efile my state taxes The debt is then owed to you. How do i efile my state taxes If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. How do i efile my state taxes Joint debtor. How do i efile my state taxes   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. How do i efile my state taxes Sale of mortgaged property. How do i efile my state taxes   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. How do i efile my state taxes When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. How do i efile my state taxes This may occur when the debt is due or prior to that date. How do i efile my state taxes To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. How do i efile my state taxes It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. How do i efile my state taxes Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. How do i efile my state taxes Property received for debt. How do i efile my state taxes   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. How do i efile my state taxes You can deduct the remaining debt as a bad debt if and when it becomes worthless. How do i efile my state taxes   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. How do i efile my state taxes It is not a recovery of a bad debt. How do i efile my state taxes For information on the sale of an asset, see Publication 544. How do i efile my state taxes How To Claim a Business Bad Debt There are two methods to claim a business bad debt. How do i efile my state taxes The specific charge-off method. How do i efile my state taxes The nonaccrual-experience method. How do i efile my state taxes Generally, you must use the specific charge-off method. How do i efile my state taxes However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . How do i efile my state taxes Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. How do i efile my state taxes However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. How do i efile my state taxes Partly worthless debts. How do i efile my state taxes   You can deduct specific bad debts that become partly uncollectible during the tax year. How do i efile my state taxes Your tax deduction is limited to the amount you charge off on your books during the year. How do i efile my state taxes You do not have to charge off and deduct your partly worthless debts annually. How do i efile my state taxes You can delay the charge off until a later year. How do i efile my state taxes However, you cannot deduct any part of a debt after the year it becomes totally worthless. How do i efile my state taxes Significantly modified debt. How do i efile my state taxes   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. How do i efile my state taxes For more information, see Regulations section 1. How do i efile my state taxes 166-3(a)(3). How do i efile my state taxes Deduction disallowed. How do i efile my state taxes   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. How do i efile my state taxes If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. How do i efile my state taxes The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. How do i efile my state taxes Totally worthless debts. How do i efile my state taxes   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. How do i efile my state taxes   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. How do i efile my state taxes However, you may want to do so. How do i efile my state taxes If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. How do i efile my state taxes See Partly worthless debts, earlier. How do i efile my state taxes Filing a claim for refund. How do i efile my state taxes   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. How do i efile my state taxes If the bad debt was totally worthless, you must file the claim by the later of the following dates. How do i efile my state taxes 7 years from the date your original return was due (not including extensions). How do i efile my state taxes 2 years from the date you paid the tax. How do i efile my state taxes   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. How do i efile my state taxes 3 years from the date you filed your original return. How do i efile my state taxes 2 years from the date you paid the tax. How do i efile my state taxes You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. How do i efile my state taxes Such an impairment requires proof of existence. How do i efile my state taxes   For details and more information about filing a claim, see Publication 556. How do i efile my state taxes Use one of the following forms to file a claim. How do i efile my state taxes For more information, see the instructions for the applicable form. How do i efile my state taxes Table 10-1. How do i efile my state taxes Forms Used To File a Claim IF you filed as a. How do i efile my state taxes . How do i efile my state taxes . How do i efile my state taxes THEN file. How do i efile my state taxes . How do i efile my state taxes . How do i efile my state taxes Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. How do i efile my state taxes Under this method, you do not accrue service related income you expect to be uncollectible. How do i efile my state taxes Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. How do i efile my state taxes Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. How do i efile my state taxes Service related income. How do i efile my state taxes   You can use the nonaccrual-experience method only for amounts earned by performing services. How do i efile my state taxes You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. How do i efile my state taxes Gross receipts test. How do i efile my state taxes   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. How do i efile my state taxes If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. How do i efile my state taxes   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. How do i efile my state taxes For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. How do i efile my state taxes Interest or penalty charged. How do i efile my state taxes   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. How do i efile my state taxes However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. How do i efile my state taxes You otherwise accrue the full amount due as gross income at the time you provide the services. How do i efile my state taxes You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. How do i efile my state taxes Change in accounting method. How do i efile my state taxes   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. How do i efile my state taxes See Form 3115 and the Instructions for Form 3115 for more information. How do i efile my state taxes Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. How do i efile my state taxes The amount you include is limited to the amount you actually deducted. How do i efile my state taxes However, you can exclude the amount deducted that did not reduce your tax. How do i efile my state taxes Report the recovery as “Other income” on the appropriate business form or schedule. How do i efile my state taxes See Recoveries in Publication 525 for more information. How do i efile my state taxes Net operating loss (NOL) carryover. How do i efile my state taxes   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. How do i efile my state taxes A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. How do i efile my state taxes For more information about NOLs, see Publication 536. How do i efile my state taxes Also, see the Instructions for Form 1045, and the Instructions for Form 1139. How do i efile my state taxes Prev  Up  Next   Home   More Online Publications