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State Income Tax By State

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State Income Tax By State

State income tax by state Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. State income tax by state Tax questions. State income tax by state 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 income tax by state irs. State income tax by state gov/pub555. State income tax by state What's New Same-sex marriages. State income tax by state  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 income tax by state 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 income tax by state 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 income tax by state The word “state” as used here includes the District of Columbia, Puerto Rico, and U. State income tax by state S. State income tax by state territories and possessions. State income tax by state It means any domestic jurisdiction that has the legal authority to sanction marriages. State income tax by state The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. State income tax by state If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. State income tax by state 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 income tax by state For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. State income tax by state 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 income tax by state gov. State income tax by state Important Reminder Photographs of missing children. State income tax by state  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State income tax by state Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State income tax by state 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 income tax by state 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 income tax by state This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. State income tax by state 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 income tax by state If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. State income tax by state However, sometimes it can be to your advantage to file separate returns. State income tax by state If you and your spouse file separate returns, you have to determine your community income and your separate income. State income tax by state Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. State income tax by state See Death of spouse , later. State income tax by state Registered domestic partners. State income tax by state    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. State income tax by state 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 income tax by state   Registered domestic partners are not married for federal tax purposes. State income tax by state They can use the single filing status, or if they qualify, the head of household filing status. State income tax by state    You can find answers to frequently asked questions by going to www. State income tax by state irs. State income tax by state 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 income tax by state Comments and suggestions. State income tax by state    We welcome your comments about this publication and your suggestions for future editions. State income tax by state   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State income tax by state NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State income tax by state Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State income tax by state   You can send your comments from www. State income tax by state irs. State income tax by state gov/formspubs. State income tax by state Click on “More Information” and then on “Give us feedback on forms and publications. State income tax by state ”   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 income tax by state Ordering forms and publications. State income tax by state    Visit www. State income tax by state irs. State income tax by state 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 income tax by state Internal Revenue Service 1201 N. State income tax by state Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State income tax by state    If you have a tax question, check the information available on IRS. State income tax by state gov or call 1-800-829-1040. State income tax by state We cannot answer tax questions sent to either of the above addresses. State income tax by state 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 income tax by state Prev  Up  Next   Home   More Online Publications
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The State Income Tax By State

State income tax by state Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. State income tax by state Ordering forms and publications. State income tax by state Tax questions. State income tax by state All material in this publication may be reprinted freely. State income tax by state A citation to Your Federal Income Tax (2013) would be appropriate. State income tax by state The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. State income tax by state However, the information given does not cover every situation and is not intended to replace the law or change its meaning. State income tax by state This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. State income tax by state Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. State income tax by state All taxpayers have important rights when working with the IRS. State income tax by state These rights are described in Your Rights as a Taxpayer in the back of this publication. State income tax by state What's New This section summarizes important tax changes that took effect in 2013. State income tax by state Most of these changes are discussed in more detail throughout this publication. State income tax by state Future developments. State income tax by state  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. State income tax by state irs. State income tax by state gov/pub17. State income tax by state Additional Medicare Tax. State income tax by state  Beginning in 2013, a 0. State income tax by state 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. State income tax by state See Form 8959 and its instructions. State income tax by state Net Investment Income Tax. State income tax by state  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). State income tax by state The NIIT is 3. State income tax by state 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. State income tax by state See Form 8960 and its instructions. State income tax by state Change in tax rates. State income tax by state  The highest tax rate is 39. State income tax by state 6%. State income tax by state For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. State income tax by state Tax rate on net capital gain and qualified dividends. State income tax by state  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. State income tax by state See chapter 16. State income tax by state Medical and dental expenses. State income tax by state  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. State income tax by state 5% if either you or your spouse is age 65 or older). State income tax by state See chapter 21. State income tax by state Personal exemption amount increased for certain taxpayers. State income tax by state  Your personal exemption is increased to $3,900. State income tax by state But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. State income tax by state See chapter 3. State income tax by state Limit on itemized deductions. State income tax by state  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. State income tax by state See chapter 29. State income tax by state Same-sex marriages. State income tax by state  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. State income tax by state See chapter 2. State income tax by state If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. State income tax by state For details on filing amended returns, see chapter 1. State income tax by state Health flexible spending arrangements (FSAs). State income tax by state  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. State income tax by state See chapter 5. State income tax by state Expiring credits. State income tax by state  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. State income tax by state You cannot claim either one on your 2013 return. State income tax by state See chapter 37. State income tax by state Ponzi-type investment schemes. State income tax by state  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. State income tax by state See chapter 25. State income tax by state Home office deduction simplified method. State income tax by state  If you can take a home office deduction, you may be able to use a simplified method to figure it. State income tax by state See Publication 587. State income tax by state Standard mileage rates. State income tax by state  The 2013 rate for business use of your car is increased to 56½ cents a mile. State income tax by state See chapter 26. State income tax by state The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. State income tax by state See chapter 21. State income tax by state The 2013 rate for use of your car to move is increased to 24 cents a mile. State income tax by state See Publication 521, Moving Expenses. State income tax by state Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. State income tax by state Many of these items are explained in more detail later in this publication. State income tax by state Enter your social security number (SSN). State income tax by state  Enter your SSN in the space provided on your tax form. State income tax by state If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. State income tax by state See chapter 1. State income tax by state Secure your tax records from identity theft. State income tax by state  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. State income tax by state An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. State income tax by state For more information about identity theft and how to reduce your risk from it, see chapter 1. State income tax by state Taxpayer identification numbers. State income tax by state  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. State income tax by state This applies even if the person was born in 2013. State income tax by state Generally, this number is the person's social security number (SSN). State income tax by state See chapter 1. State income tax by state Foreign source income. State income tax by state  If you are a U. State income tax by state S. State income tax by state citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. State income tax by state S. State income tax by state law. State income tax by state This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. State income tax by state This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). State income tax by state If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. State income tax by state For details, see Publication 54, Tax Guide for U. State income tax by state S. State income tax by state Citizens and Resident Aliens Abroad. State income tax by state Foreign financial assets. State income tax by state  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. State income tax by state Check www. State income tax by state IRS. State income tax by state gov/form8938 for details. State income tax by state Automatic 6-month extension to file tax return. State income tax by state  You can use Form 4868, Application for Automatic Extension of Time To File U. State income tax by state S. State income tax by state Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. State income tax by state See chapter 1. State income tax by state Include your phone number on your return. State income tax by state  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. State income tax by state Please enter your daytime telephone number on your tax form next to your signature and occupation. State income tax by state If you are filing a joint return, you can enter either your or your spouse's daytime phone number. State income tax by state Payment of taxes. State income tax by state   You can pay your taxes online, by phone, or by check or money order. State income tax by state You can make a direct transfer from your bank account or use a credit or debit card. State income tax by state If you e-file, you can schedule an electronic payment. State income tax by state See chapter 1. State income tax by state Faster ways to file your return. State income tax by state  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. State income tax by state You can use IRS e-file (electronic filing). State income tax by state See chapter 1. State income tax by state Free electronic filing. State income tax by state  You may be able to file your 2013 taxes online for free. State income tax by state See chapter 1. State income tax by state Change of address. State income tax by state  If you change your address, you should notify the IRS. State income tax by state See Change of Address in chapter 1. State income tax by state Refund on a late filed return. State income tax by state  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. State income tax by state See chapter 1. State income tax by state Frivolous tax returns. State income tax by state  The IRS has published a list of positions that are identified as frivolous. State income tax by state The penalty for filing a frivolous tax return is $5,000. State income tax by state See chapter 1. State income tax by state Filing erroneous claim for refund or credit. State income tax by state  You may have to pay a penalty if you file an erroneous claim for refund or credit. State income tax by state See chapter 1. State income tax by state Privacy Act and paperwork reduction information. State income tax by state   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. State income tax by state A complete statement on this subject can be found in your tax form instructions. State income tax by state Customer service for taxpayers. State income tax by state  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. State income tax by state See How To Get Tax Help in the back of this publication. State income tax by state Preparer e-file mandate. State income tax by state  Most paid preparers must e-file returns they prepare and file. State income tax by state Your preparer may make you aware of this requirement and the options available to you. State income tax by state Treasury Inspector General for Tax Administration. State income tax by state   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). State income tax by state You can remain anonymous. State income tax by state Photographs of missing children. State income tax by state  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State income tax by state Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State income tax by state 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 income tax by state Introduction This publication covers the general rules for filing a federal income tax return. State income tax by state It supplements the information contained in your tax form instructions. State income tax by state It explains the tax law to make sure you pay only the tax you owe and no more. State income tax by state How this publication is arranged. State income tax by state   This publication closely follows Form 1040, U. State income tax by state S. State income tax by state Individual Income Tax Return. State income tax by state It is divided into six parts which cover different sections of Form 1040. State income tax by state Each part is further divided into chapters which generally discuss one line of the form. State income tax by state Do not worry if you file Form 1040A or Form 1040EZ. State income tax by state Anything included on a line of either of these forms is also included on Form 1040. State income tax by state   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. State income tax by state What is in this publication. State income tax by state   The publication begins with the rules for filing a tax return. State income tax by state It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. State income tax by state It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. State income tax by state The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. State income tax by state   Throughout the publication are examples showing how the tax law applies in typical situations. State income tax by state Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. State income tax by state   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. State income tax by state References to those other publications are provided for your information. State income tax by state Icons. State income tax by state   Small graphic symbols, or icons, are used to draw your attention to special information. State income tax by state See Table 1 later for an explanation of each icon used in this publication. State income tax by state What is not covered in this publication. State income tax by state   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. State income tax by state This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). State income tax by state   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. State income tax by state Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). State income tax by state Publication 535, Business Expenses. State income tax by state Publication 587, Business Use of Your Home (Including Use by Daycare Providers). State income tax by state Help from the IRS. State income tax by state   There are many ways you can get help from the IRS. State income tax by state These are explained under How To Get Tax Help in the back of this publication. State income tax by state Comments and suggestions. State income tax by state   We welcome your comments about this publication and your suggestions for future editions. State income tax by state   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State income tax by state NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State income tax by state Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State income tax by state   You can send your comments from www. State income tax by state irs. State income tax by state gov/formspubs/. State income tax by state Click on “More Information” and then on “Comment on Tax Forms and Publications”. State income tax by state   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 income tax by state Ordering forms and publications. State income tax by state   Visit www. State income tax by state irs. State income tax by state 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 income tax by state Internal Revenue Service 1201 N. State income tax by state Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State income tax by state   If you have a tax question, check the information available on IRS. State income tax by state gov or call 1-800-829-1040. State income tax by state We cannot answer tax questions sent to either of the above addresses. State income tax by state IRS mission. State income tax by state   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. State income tax by state Table 1. State income tax by state Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. State income tax by state An Internet site or an email address. State income tax by state An address you may need. State income tax by state Items you should keep in your personal records. State income tax by state Items you may need to figure or a worksheet you may need to complete and keep for your records. State income tax by state An important phone number. State income tax by state Helpful information you may need. State income tax by state Prev  Up  Next   Home   More Online Publications