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State 1040ez Tax Form

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State 1040ez Tax Form

State 1040ez tax form 2. State 1040ez tax form   Simplified Employee Pensions (SEPs) Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Setting Up a SEPWhen not to use Form 5305-SEP. State 1040ez tax form How Much Can I Contribute?Contribution Limits Deducting ContributionsDeduction Limit for Contributions for Participants Deduction Limit for Self-Employed Individuals Carryover of Excess SEP Contributions When To Deduct Contributions Where To Deduct Contributions Salary Reduction Simplified Employee Pensions (SARSEPs)SARSEP ADP test. State 1040ez tax form Deferral percentage. State 1040ez tax form Employee compensation. State 1040ez tax form Compensation of self-employed individuals. State 1040ez tax form Choice not to treat deferrals as compensation. State 1040ez tax form Limit on Elective Deferrals Tax Treatment of Deferrals Distributions (Withdrawals) Additional TaxesEffects on employee. State 1040ez tax form Reporting and Disclosure Requirements Topics - This chapter discusses: Setting up a SEP How much can I contribute Deducting contributions Salary reduction simplified employee pensions (SARSEPs) Distributions (withdrawals) Additional taxes Reporting and disclosure requirements Useful Items - You may want to see: Publication 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4285 SEP Checklist 4286 SARSEP Checklist 4333 SEP Retirement Plans for Small Businesses 4336 SARSEP for Small Businesses 4407 SARSEP—Key Issues and Assistance Forms (and Instructions) W-2 Wage and Tax Statement 1040 U. State 1040ez tax form S. State 1040ez tax form Individual Income Tax Return 5305-SEP Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 5305A-SEP Salary Reduction Simplified Employee Pension—Individual Retirement Accounts Contribution Agreement 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A SEP is a written plan that allows you to make contributions toward your own retirement and your employees' retirement without getting involved in a more complex qualified plan. State 1040ez tax form Under a SEP, you make contributions to a traditional individual retirement arrangement (called a SEP-IRA) set up by or for each eligible employee. State 1040ez tax form A SEP-IRA is owned and controlled by the employee, and you make contributions to the financial institution where the SEP-IRA is maintained. State 1040ez tax form SEP-IRAs are set up for, at a minimum, each eligible employee (defined below). State 1040ez tax form A SEP-IRA may have to be set up for a leased employee (defined in chapter 1), but does not need to be set up for excludable employees (defined later). State 1040ez tax form Eligible employee. State 1040ez tax form   An eligible employee is an individual who meets all the following requirements. State 1040ez tax form Has reached age 21. State 1040ez tax form Has worked for you in at least 3 of the last 5 years. State 1040ez tax form Has received at least $550 in compensation from you in 2013. State 1040ez tax form This amount remains the same in 2014. State 1040ez tax form    You can use less restrictive participation requirements than those listed, but not more restrictive ones. State 1040ez tax form Excludable employees. State 1040ez tax form   The following employees can be excluded from coverage under a SEP. State 1040ez tax form Employees covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. State 1040ez tax form Nonresident alien employees who have received no U. State 1040ez tax form S. State 1040ez tax form source wages, salaries, or other personal services compensation from you. State 1040ez tax form For more information about nonresident aliens, see Publication 519, U. State 1040ez tax form S. State 1040ez tax form Tax Guide for Aliens. State 1040ez tax form Setting Up a SEP There are three basic steps in setting up a SEP. State 1040ez tax form You must execute a formal written agreement to provide benefits to all eligible employees. State 1040ez tax form You must give each eligible employee certain information about the SEP. State 1040ez tax form A SEP-IRA must be set up by or for each eligible employee. State 1040ez tax form Many financial institutions will help you set up a SEP. State 1040ez tax form Formal written agreement. State 1040ez tax form   You must execute a formal written agreement to provide benefits to all eligible employees under a SEP. State 1040ez tax form You can satisfy the written agreement requirement by adopting an IRS model SEP using Form 5305-SEP. State 1040ez tax form However, see When not to use Form 5305-SEP, below. State 1040ez tax form   If you adopt an IRS model SEP using Form 5305-SEP, no prior IRS approval or determination letter is required. State 1040ez tax form Keep the original form. State 1040ez tax form Do not file it with the IRS. State 1040ez tax form Also, using Form 5305-SEP will usually relieve you from filing annual retirement plan information returns with the IRS and the Department of Labor. State 1040ez tax form See the Form 5305-SEP instructions for details. State 1040ez tax form If you choose not to use Form 5305-SEP, you should seek professional advice in adopting a SEP. State 1040ez tax form When not to use Form 5305-SEP. State 1040ez tax form   You cannot use Form 5305-SEP if any of the following apply. State 1040ez tax form You currently maintain any other qualified retirement plan other than another SEP. State 1040ez tax form You have any eligible employees for whom IRAs have not been set up. State 1040ez tax form You use the services of leased employees, who are not your common-law employees (as described in chapter 1). State 1040ez tax form You are a member of any of the following unless all eligible employees of all the members of these groups, trades, or businesses participate under the SEP. State 1040ez tax form An affiliated service group described in section 414(m). State 1040ez tax form A controlled group of corporations described in section 414(b). State 1040ez tax form Trades or businesses under common control described in section 414(c). State 1040ez tax form You do not pay the cost of the SEP contributions. State 1040ez tax form Information you must give to employees. State 1040ez tax form   You must give each eligible employee a copy of Form 5305-SEP, its instructions, and the other information listed in the Form 5305-SEP instructions. State 1040ez tax form An IRS model SEP is not considered adopted until you give each employee this information. State 1040ez tax form Setting up the employee's SEP-IRA. State 1040ez tax form   A SEP-IRA must be set up by or for each eligible employee. State 1040ez tax form SEP-IRAs can be set up with banks, insurance companies, or other qualified financial institutions. State 1040ez tax form You send SEP contributions to the financial institution where the SEP-IRA is maintained. State 1040ez tax form Deadline for setting up a SEP. State 1040ez tax form   You can set up a SEP for any year as late as the due date (including extensions) of your income tax return for that year. State 1040ez tax form Credit for startup costs. State 1040ez tax form   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP that first became effective in 2013. State 1040ez tax form For more information, see Credit for startup costs under Reminders, earlier. State 1040ez tax form How Much Can I Contribute? The SEP rules permit you to contribute a limited amount of money each year to each employee's SEP-IRA. State 1040ez tax form If you are self-employed, you can contribute to your own SEP-IRA. State 1040ez tax form Contributions must be in the form of money (cash, check, or money order). State 1040ez tax form You cannot contribute property. State 1040ez tax form However, participants may be able to transfer or roll over certain property from one retirement plan to another. State 1040ez tax form See Publication 590 for more information about rollovers. State 1040ez tax form You do not have to make contributions every year. State 1040ez tax form But if you make contributions, they must be based on a written allocation formula and must not discriminate in favor of highly compensated employees (defined in chapter 1). State 1040ez tax form When you contribute, you must contribute to the SEP-IRAs of all participants who actually performed personal services during the year for which the contributions are made, including employees who die or terminate employment before the contributions are made. State 1040ez tax form Contributions are deductible within limits, as discussed later, and generally are not taxable to the plan participants. State 1040ez tax form A SEP-IRA cannot be a Roth IRA. State 1040ez tax form Employer contributions to a SEP-IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. State 1040ez tax form Unlike regular contributions to a traditional IRA, contributions under a SEP can be made to participants over age 70½. State 1040ez tax form If you are self-employed, you can also make contributions under the SEP for yourself even if you are over 70½. State 1040ez tax form Participants age 70½ or over must take required minimum distributions. State 1040ez tax form Time limit for making contributions. State 1040ez tax form   To deduct contributions for a year, you must make the contributions by the due date (including extensions) of your tax return for the year. State 1040ez tax form Contribution Limits Contributions you make for 2013 to a common-law employee's SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000. State 1040ez tax form Compensation generally does not include your contributions to the SEP. State 1040ez tax form The SEP plan document will specify how the employer contribution is determined and how it will be allocated to participants. State 1040ez tax form Example. State 1040ez tax form Your employee, Mary Plant, earned $21,000 for 2013. State 1040ez tax form The maximum contribution you can make to her SEP-IRA is $5,250 (25% x $21,000). State 1040ez tax form Contributions for yourself. State 1040ez tax form   The annual limits on your contributions to a common-law employee's SEP-IRA also apply to contributions you make to your own SEP-IRA. State 1040ez tax form However, special rules apply when figuring your maximum deductible contribution. State 1040ez tax form See Deduction Limit for Self-Employed Individuals , later. State 1040ez tax form Annual compensation limit. State 1040ez tax form   You cannot consider the part of an employee's compensation over $255,000 when figuring your contribution limit for that employee. State 1040ez tax form However, $51,000 is the maximum contribution for an eligible employee. State 1040ez tax form These limits are $260,000 and $52,000, respectively, in 2014. State 1040ez tax form Example. State 1040ez tax form Your employee, Susan Green, earned $210,000 for 2013. State 1040ez tax form Because of the maximum contribution limit for 2013, you can only contribute $51,000 to her SEP-IRA. State 1040ez tax form More than one plan. State 1040ez tax form   If you contribute to a defined contribution plan (defined in chapter 4), annual additions to an account are limited to the lesser of $51,000 or 100% of the participant's compensation. State 1040ez tax form When you figure this limit, you must add your contributions to all defined contribution plans maintained by you. State 1040ez tax form Because a SEP is considered a defined contribution plan for this limit, your contributions to a SEP must be added to your contributions to other defined contribution plans you maintain. State 1040ez tax form Tax treatment of excess contributions. State 1040ez tax form   Excess contributions are your contributions to an employee's SEP-IRA (or to your own SEP-IRA) for 2013 that exceed the lesser of the following amounts. State 1040ez tax form 25% of the employee's compensation (or, for you, 20% of your net earnings from self-employment). State 1040ez tax form $51,000. State 1040ez tax form Excess contributions are included in the employee's income for the year and are treated as contributions by the employee to his or her SEP-IRA. State 1040ez tax form For more information on employee tax treatment of excess contributions, see chapter 1 in Publication 590. State 1040ez tax form Reporting on Form W-2. State 1040ez tax form   Do not include SEP contributions on your employee's Form W-2 unless contributions were made under a salary reduction arrangement (discussed later). State 1040ez tax form Deducting Contributions Generally, you can deduct the contributions you make each year to each employee's SEP-IRA. State 1040ez tax form If you are self-employed, you can deduct the contributions you make each year to your own SEP-IRA. State 1040ez tax form Deduction Limit for Contributions for Participants The most you can deduct for your contributions to you or your employee's SEP-IRA is the lesser of the following amounts. State 1040ez tax form Your contributions (including any excess contributions carryover). State 1040ez tax form 25% of the compensation (limited to $255,000 per participant) paid to the participants during 2013 from the business that has the plan, not to exceed $51,000 per participant. State 1040ez tax form In 2014, the amounts in (2) above are $260,000 and $52,000, respectively. State 1040ez tax form Deduction Limit for Self-Employed Individuals If you contribute to your own SEP-IRA, you must make a special computation to figure your maximum deduction for these contributions. State 1040ez tax form When figuring the deduction for contributions made to your own SEP-IRA, compensation is your net earnings from self-employment (defined in chapter 1), which takes into account both the following deductions. State 1040ez tax form The deduction for the deductible part of your self-employment tax. State 1040ez tax form The deduction for contributions to your own SEP-IRA. State 1040ez tax form The deduction for contributions to your own SEP-IRA and your net earnings depend on each other. State 1040ez tax form For this reason, you determine the deduction for contributions to your own SEP-IRA indirectly by reducing the contribution rate called for in your plan. State 1040ez tax form To do this, use the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed, whichever is appropriate for your plan's contribution rate, in chapter 5. State 1040ez tax form Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. State 1040ez tax form Carryover of Excess SEP Contributions If you made SEP contributions that are more than the deduction limit (nondeductible contributions), you can carry over and deduct the difference in later years. State 1040ez tax form However, the carryover, when combined with the contribution for the later year, is subject to the deduction limit for that year. State 1040ez tax form If you also contributed to a defined benefit plan or defined contribution plan, see Carryover of Excess Contributions under Employer Deduction in chapter 4 for the carryover limit. State 1040ez tax form Excise tax. State 1040ez tax form   If you made nondeductible (excess) contributions to a SEP, you may be subject to a 10% excise tax. State 1040ez tax form For information about the excise tax, see Excise Tax for Nondeductible (Excess) Contributions under Employer Deduction in chapter 4. State 1040ez tax form When To Deduct Contributions When you can deduct contributions made for a year depends on the tax year on which the SEP is maintained. State 1040ez tax form If the SEP is maintained on a calendar year basis, you deduct the yearly contributions on your tax return for the year within which the calendar year ends. State 1040ez tax form If you file your tax return and maintain the SEP using a fiscal year or short tax year, you deduct contributions made for a year on your tax return for that year. State 1040ez tax form Example. State 1040ez tax form You are a fiscal year taxpayer whose tax year ends June 30. State 1040ez tax form You maintain a SEP on a calendar year basis. State 1040ez tax form You deduct SEP contributions made for calendar year 2013 on your tax return for your tax year ending June 30, 2014. State 1040ez tax form Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. State 1040ez tax form For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040), Profit or Loss From Farming; partnerships deduct them on Form 1065, U. State 1040ez tax form S. State 1040ez tax form Return of Partnership Income; and corporations deduct them on Form 1120, U. State 1040ez tax form S. State 1040ez tax form Corporation Income Tax Return, or Form 1120S, U. State 1040ez tax form S. State 1040ez tax form Income Tax Return for an S Corporation. State 1040ez tax form Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. State 1040ez tax form (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. State 1040ez tax form , you receive from the partnership. State 1040ez tax form ) Remember that sole proprietors and partners can't deduct as a business expense contributions made to a SEP for themselves, only those made for their common-law employees. State 1040ez tax form Salary Reduction Simplified Employee Pensions (SARSEPs) A SARSEP is a SEP set up before 1997 that includes a salary reduction arrangement. State 1040ez tax form (See the Caution, next. State 1040ez tax form ) Under a SARSEP, your employees can choose to have you contribute part of their pay to their SEP-IRAs rather than receive it in cash. State 1040ez tax form This contribution is called an “elective deferral” because employees choose (elect) to set aside the money, and they defer the tax on the money until it is distributed to them. State 1040ez tax form You are not allowed to set up a SARSEP after 1996. State 1040ez tax form However, participants (including employees hired after 1996) in a SARSEP set up before 1997 can continue to have you contribute part of their pay to the plan. State 1040ez tax form If you are interested in setting up a retirement plan that includes a salary reduction arrangement, see chapter 3. State 1040ez tax form Who can have a SARSEP?   A SARSEP set up before 1997 is available to you and your eligible employees only if all the following requirements are met. State 1040ez tax form At least 50% of your employees eligible to participate choose to make elective deferrals. State 1040ez tax form You have 25 or fewer employees who were eligible to participate in the SEP at any time during the preceding year. State 1040ez tax form The elective deferrals of your highly compensated employees meet the SARSEP ADP test. State 1040ez tax form SARSEP ADP test. State 1040ez tax form   Under the SARSEP ADP test, the amount deferred each year by each eligible highly compensated employee as a percentage of pay (the deferral percentage) cannot be more than 125% of the average deferral percentage (ADP) of all non-highly compensated employees eligible to participate. State 1040ez tax form A highly compensated employee is defined in chapter 1. State 1040ez tax form Deferral percentage. State 1040ez tax form   The deferral percentage for an employee for a year is figured as follows. State 1040ez tax form   The elective employer contributions (excluding certain catch-up contributions)  paid to the SEP for the employee for the year     The employee's compensation (limited to $255,000 in 2013)   The instructions for Form 5305A-SEP have a worksheet you can use to determine whether the elective deferrals of your highly compensated employees meet the SARSEP ADP test. State 1040ez tax form Employee compensation. State 1040ez tax form   For figuring the deferral percentage, compensation is generally the amount you pay to the employee for the year. State 1040ez tax form Compensation includes the elective deferral and other amounts deferred in certain employee benefit plans. State 1040ez tax form See Compensation in chapter 1. State 1040ez tax form Elective deferrals under the SARSEP are included in figuring your employees' deferral percentage even though they are not included in the income of your employees for income tax purposes. State 1040ez tax form Compensation of self-employed individuals. State 1040ez tax form   If you are self-employed, compensation is your net earnings from self-employment as defined in chapter 1. State 1040ez tax form   Compensation does not include tax-free items (or deductions related to them) other than foreign earned income and housing cost amounts. State 1040ez tax form Choice not to treat deferrals as compensation. State 1040ez tax form   You can choose not to treat elective deferrals (and other amounts deferred in certain employee benefit plans) for a year as compensation under your SARSEP. State 1040ez tax form Limit on Elective Deferrals The most a participant can choose to defer for calendar year 2013 is the lesser of the following amounts. State 1040ez tax form 25% of the participant's compensation (limited to $255,000 of the participant's compensation). State 1040ez tax form $17,500. State 1040ez tax form The $17,500 limit applies to the total elective deferrals the employee makes for the year to a SEP and any of the following. State 1040ez tax form Cash or deferred arrangement (section 401(k) plan). State 1040ez tax form Salary reduction arrangement under a tax-sheltered annuity plan (section 403(b) plan). State 1040ez tax form SIMPLE IRA plan. State 1040ez tax form In 2014, the $255,000 limit increases to $260,000 and the $17,500 limit remains at $17,500. State 1040ez tax form Catch-up contributions. State 1040ez tax form   A SARSEP can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. State 1040ez tax form The catch-up contribution limit for 2013 is $5,500 and remains at $5,500 for 2014. State 1040ez tax form Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the elective deferral limit (the lesser of 25% of compensation or $17,500), the SARSEP ADP test limit discussed earlier, or the plan limit (if any). State 1040ez tax form However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. State 1040ez tax form The catch-up contribution limit. State 1040ez tax form The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. State 1040ez tax form   Catch-up contributions are not subject to the elective deferral limit (the lesser of 25% of compensation or $17,500 in 2013 and in 2014). State 1040ez tax form Overall limit on SEP contributions. State 1040ez tax form   If you also make nonelective contributions to a SEP-IRA, the total of the nonelective and elective contributions to that SEP-IRA cannot exceed the lesser of 25% of the employee's compensation or $51,000 for 2013 ($52,000 for 2014). State 1040ez tax form The same rule applies to contributions you make to your own SEP-IRA. State 1040ez tax form See Contribution Limits , earlier. State 1040ez tax form Figuring the elective deferral. State 1040ez tax form   For figuring the 25% limit on elective deferrals, compensation does not include SEP contributions, including elective deferrals or other amounts deferred in certain employee benefit plans. State 1040ez tax form Tax Treatment of Deferrals Elective deferrals that are not more than the limits discussed earlier under Limit on Elective Deferrals are excluded from your employees' wages subject to federal income tax in the year of deferral. State 1040ez tax form However, these deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. State 1040ez tax form Excess deferrals. State 1040ez tax form   For 2013, excess deferrals are the elective deferrals for the year that are more than the $17,500 limit discussed earlier. State 1040ez tax form For a participant who is eligible to make catch-up contributions, excess deferrals are the elective deferrals that are more than $23,000. State 1040ez tax form The treatment of excess deferrals made under a SARSEP is similar to the treatment of excess deferrals made under a qualified plan. State 1040ez tax form See Treatment of Excess Deferrals under Elective Deferrals (401(k) Plans) in chapter 4. State 1040ez tax form Excess SEP contributions. State 1040ez tax form   Excess SEP contributions are elective deferrals of highly compensated employees that are more than the amount permitted under the SARSEP ADP test. State 1040ez tax form You must notify your highly compensated employees within 2½ months after the end of the plan year of their excess SEP contributions. State 1040ez tax form If you do not notify them within this time period, you must pay a 10% tax on the excess. State 1040ez tax form For an explanation of the notification requirements, see Rev. State 1040ez tax form Proc. State 1040ez tax form 91-44, 1991-2 C. State 1040ez tax form B. State 1040ez tax form 733. State 1040ez tax form If you adopted a SARSEP using Form 5305A-SEP, the notification requirements are explained in the instructions for that form. State 1040ez tax form Reporting on Form W-2. State 1040ez tax form   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. State 1040ez tax form You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. State 1040ez tax form You must also include them in box 12. State 1040ez tax form Mark the “Retirement plan” checkbox in box 13. State 1040ez tax form For more information, see the Form W-2 instructions. State 1040ez tax form Distributions (Withdrawals) As an employer, you cannot prohibit distributions from a SEP-IRA. State 1040ez tax form Also, you cannot make your contributions on the condition that any part of them must be kept in the account after you have made your contributions to the employee's accounts. State 1040ez tax form Distributions are subject to IRA rules. State 1040ez tax form Generally, you or your employee must begin to receive distributions from a SEP-IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. State 1040ez tax form For more information about IRA rules, including the tax treatment of distributions, rollovers, required distributions, and income tax withholding, see Publication 590. State 1040ez tax form Additional Taxes The tax advantages of using SEP-IRAs for retirement savings can be offset by additional taxes that may be imposed for all the following actions. State 1040ez tax form Making excess contributions. State 1040ez tax form Making early withdrawals. State 1040ez tax form Not making required withdrawals. State 1040ez tax form For information about these taxes, see chapter 1 in Publication 590. State 1040ez tax form Also, a SEP-IRA may be disqualified, or an excise tax may apply, if the account is involved in a prohibited transaction, discussed next. State 1040ez tax form Prohibited transaction. State 1040ez tax form   If an employee improperly uses his or her SEP-IRA, such as by borrowing money from it, the employee has engaged in a prohibited transaction. State 1040ez tax form In that case, the SEP-IRA will no longer qualify as an IRA. State 1040ez tax form For a list of prohibited transactions, see Prohibited Transactions in chapter 4. State 1040ez tax form Effects on employee. State 1040ez tax form   If a SEP-IRA is disqualified because of a prohibited transaction, the assets in the account will be treated as having been distributed to the employee on the first day of the year in which the transaction occurred. State 1040ez tax form The employee must include in income the fair market value of the assets (on the first day of the year) that is more than any cost basis in the account. State 1040ez tax form Also, the employee may have to pay the additional tax for making early withdrawals. State 1040ez tax form Reporting and Disclosure Requirements If you set up a SEP using Form 5305-SEP, you must give your eligible employees certain information about the SEP when you set it up. State 1040ez tax form See Setting Up a SEP , earlier. State 1040ez tax form Also, you must give your eligible employees a statement each year showing any contributions to their SEP-IRAs. State 1040ez tax form You must also give them notice of any excess contributions. State 1040ez tax form For details about other information you must give them, see the instructions for Form 5305-SEP or Form 5305A-SEP (for a salary reduction SEP). State 1040ez tax form Even if you did not use Form 5305-SEP or Form 5305A-SEP to set up your SEP, you must give your employees information similar to that described above. State 1040ez tax form For more information, see the instructions for either Form 5305-SEP or Form 5305A-SEP. State 1040ez tax form 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

Vermont Agency of Agriculture, Food, and Markets

Website: Vermont Agency of Agriculture, Food, and Markets

Address: Vermont Agency of Agriculture, Food, and Markets
Food Safety and Consumer Protection
116 State St.
Montpelier, VT 05620

Phone Number: 802-828-2426

Vermont Office of the Attorney General

Website: Vermont Office of the Attorney General

Address: Vermont Office of the Attorney General
Consumer Assistance Program
146 University Pl.
Burlington, VT 05405

Phone Number: 802-656-3183

Toll-free: 1-800-649-2424 (VT)

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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.

Department of Financial Regulation

Website: Department of Financial Regulation

Address: Department of Financial Regulation
Banking Division
89 Main St.
Montpelier, VT 05620-3101

Phone Number: 802-828-3301

Toll-free: 1-888-568-4547 (VT)

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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.

Department of Financial Regulation

Website: Department of Financial Regulation

Address: Department of Financial Regulation
Insurance Consumer Services
89 Main St.
Montpelier, VT 05620-3101

Phone Number: 802-828-3301

Toll-free: 1-800-964-1784 (VT)

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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 Financial Regulation

Website: Department of Financial Regulation

Address: Department of Financial Regulation
Securities Division
89 Main St.
Montpelier, VT 05620-3101

Phone Number: 802-828-3301

Toll-free: 1-877-550-3907

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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 Service Board

Website: Public Service Board

Address: Public Service Board
112 State St., 4th Floor
Montpelier, VT 05620-2701

Phone Number: 802-828-2358

TTY: 1-800-253-0191 (VT)

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The State 1040ez Tax Form

State 1040ez tax form Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. State 1040ez tax form Tax questions. State 1040ez tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. State 1040ez tax form irs. State 1040ez tax form gov/pub555. State 1040ez tax form What's New Same-sex marriages. State 1040ez tax form  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. State 1040ez tax form The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. State 1040ez tax form However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. State 1040ez tax form The word “state” as used here includes the District of Columbia, Puerto Rico, and U. State 1040ez tax form S. State 1040ez tax form territories and possessions. State 1040ez tax form It means any domestic jurisdiction that has the legal authority to sanction marriages. State 1040ez tax form The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. State 1040ez tax form If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. State 1040ez tax form However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. State 1040ez tax form For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. State 1040ez tax form Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. State 1040ez tax form gov. State 1040ez tax form Important Reminder Photographs of missing children. State 1040ez tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State 1040ez tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State 1040ez tax form 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. State 1040ez tax form Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. State 1040ez tax form This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. State 1040ez tax form Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. State 1040ez tax form If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. State 1040ez tax form However, sometimes it can be to your advantage to file separate returns. State 1040ez tax form If you and your spouse file separate returns, you have to determine your community income and your separate income. State 1040ez tax form Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. State 1040ez tax form See Death of spouse , later. State 1040ez tax form Registered domestic partners. State 1040ez tax form    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. State 1040ez tax form Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. State 1040ez tax form   Registered domestic partners are not married for federal tax purposes. State 1040ez tax form They can use the single filing status, or if they qualify, the head of household filing status. State 1040ez tax form    You can find answers to frequently asked questions by going to www. State 1040ez tax form irs. State 1040ez tax form gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. State 1040ez tax form Comments and suggestions. State 1040ez tax form    We welcome your comments about this publication and your suggestions for future editions. State 1040ez tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State 1040ez tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State 1040ez tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State 1040ez tax form   You can send your comments from www. State 1040ez tax form irs. State 1040ez tax form gov/formspubs. State 1040ez tax form Click on “More Information” and then on “Give us feedback on forms and publications. State 1040ez tax form ”   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. State 1040ez tax form Ordering forms and publications. State 1040ez tax form    Visit www. State 1040ez tax form irs. State 1040ez tax form 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 days after your request is received. State 1040ez tax form Internal Revenue Service 1201 N. State 1040ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State 1040ez tax form    If you have a tax question, check the information available on IRS. State 1040ez tax form gov or call 1-800-829-1040. State 1040ez tax form We cannot answer tax questions sent to either of the above addresses. State 1040ez tax form Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. State 1040ez tax form Prev  Up  Next   Home   More Online Publications