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State Tax Filing Requirements

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State Tax Filing Requirements

State tax filing requirements Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. State tax filing requirements It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). State tax filing requirements The maximum amount you can claim for the credit is $1,000 for each qualifying child. State tax filing requirements Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. State tax filing requirements S. State tax filing requirements citizen, a U. State tax filing requirements S. State tax filing requirements national, or a U. State tax filing requirements S. State tax filing requirements resident alien. State tax filing requirements For more information, see Publication 519, U. State tax filing requirements S. State tax filing requirements Tax Guide for Aliens. State tax filing requirements If the child was adopted, see Adopted child , later. State tax filing requirements For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). State tax filing requirements Example. State tax filing requirements Your 10-year-old nephew lives in Mexico and qualifies as your dependent. State tax filing requirements Because he is not a U. State tax filing requirements S. State tax filing requirements citizen, U. State tax filing requirements S. State tax filing requirements national, or U. State tax filing requirements S. State tax filing requirements resident alien, he is not a qualifying child for the child tax credit. State tax filing requirements Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). State tax filing requirements   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). State tax filing requirements   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. State tax filing requirements To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. State tax filing requirements For more information about the substantial presence test, see Publication 519, U. State tax filing requirements S. State tax filing requirements Tax Guide for Aliens. State tax filing requirements Adopted child. State tax filing requirements   An adopted child is always treated as your own child. State tax filing requirements An adopted child includes a child lawfully placed with you for legal adoption. State tax filing requirements   If you are a U. State tax filing requirements S. State tax filing requirements citizen or U. State tax filing requirements S. State tax filing requirements national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. State tax filing requirements Exceptions to time lived with you. State tax filing requirements    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. State tax filing requirements Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. State tax filing requirements   There are also exceptions for kidnapped children and children of divorced or separated parents. State tax filing requirements For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. State tax filing requirements Qualifying child of more than one person. State tax filing requirements   A special rule applies if your qualifying child is the qualifying child of more than one person. State tax filing requirements For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. State tax filing requirements Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. State tax filing requirements The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. State tax filing requirements If this amount is zero, you cannot take this credit because there is no tax to reduce. State tax filing requirements But you may be able to take the additional child tax credit. State tax filing requirements See Additional Child Tax Credit, later. State tax filing requirements Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. State tax filing requirements Married filing jointly – $110,000. State tax filing requirements Single, head of household, or qualifying widow(er) – $75,000. State tax filing requirements Married filing separately – $55,000. State tax filing requirements Modified AGI. State tax filing requirements   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. State tax filing requirements Any amount excluded from income because of the exclusion of income from Puerto Rico. State tax filing requirements On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. State tax filing requirements ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. State tax filing requirements Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. State tax filing requirements Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. State tax filing requirements Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. State tax filing requirements   If you do not have any of the above, your modified AGI is the same as your AGI. State tax filing requirements AGI. State tax filing requirements   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. State tax filing requirements Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. State tax filing requirements You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. State tax filing requirements You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. State tax filing requirements Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. State tax filing requirements Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. State tax filing requirements Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. State tax filing requirements For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. State tax filing requirements Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. State tax filing requirements The additional child tax credit may give you a refund even if you do not owe any tax. State tax filing requirements How to claim the additional child tax credit. State tax filing requirements   To claim the additional child tax credit, follow the steps below. State tax filing requirements Make sure you figured the amount, if any, of your child tax credit. State tax filing requirements If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. State tax filing requirements If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. State tax filing requirements Child Tax Credit Worksheet This image is too large to be displayed in the current screen. State tax filing requirements Please click the link to view the image. State tax filing requirements Child tax worksheet - page 1. State tax filing requirements Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. State tax filing requirements Please click the link to view the image. State tax filing requirements Child tax worksheet - page 2. State tax filing requirements Line 11 Worksheet This image is too large to be displayed in the current screen. State tax filing requirements Please click the link to view the image. State tax filing requirements Line 11 worksheet - page 1. State tax filing requirements Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. State tax filing requirements Please click the link to view the image. State tax filing requirements Line 11 worksheet - page 2. State tax filing requirements 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. State tax filing requirements  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. State tax filing requirements  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. State tax filing requirements     1. State tax filing requirements a. State tax filing requirements Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. State tax filing requirements     b. State tax filing requirements Enter the amount of any nontaxable combat pay received. State tax filing requirements Also enter this amount on Schedule 8812, line 4b. State tax filing requirements This amount should be shown in Form(s) W-2, box 12, with code Q. State tax filing requirements 1b. State tax filing requirements       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. State tax filing requirements Otherwise, skip lines 2a through 2e and go to line 3. State tax filing requirements     2. State tax filing requirements a. State tax filing requirements Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. State tax filing requirements     b. State tax filing requirements Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. State tax filing requirements * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. State tax filing requirements Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. State tax filing requirements Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. State tax filing requirements     c. State tax filing requirements Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. State tax filing requirements * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. State tax filing requirements Do not include on this line any amounts exempt from self-employment tax 2c. State tax filing requirements         d. State tax filing requirements If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. State tax filing requirements Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. State tax filing requirements         e. State tax filing requirements If line 2c is a profit, enter the smaller of line 2c or line 2d. State tax filing requirements If line 2c is a (loss), enter the (loss) from line 2c. State tax filing requirements 2e. State tax filing requirements   3. State tax filing requirements Combine lines 1a, 1b, 2a, 2b, and 2e. State tax filing requirements If zero or less, stop. State tax filing requirements Do not complete the rest of this worksheet. State tax filing requirements Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. State tax filing requirements   4. State tax filing requirements Enter any amount included on line 1a that is:               a. State tax filing requirements A scholarship or fellowship grant not reported on Form W-2 4a. State tax filing requirements         b. State tax filing requirements For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. State tax filing requirements         c. State tax filing requirements A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). State tax filing requirements This amount may be shown in box 11 of your Form W-2. State tax filing requirements If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. State tax filing requirements 4c. State tax filing requirements       5. State tax filing requirements a. State tax filing requirements Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. State tax filing requirements Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. State tax filing requirements             b. State tax filing requirements Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. State tax filing requirements 5b. State tax filing requirements             c. State tax filing requirements Subtract line 5b from line 5a 5c. State tax filing requirements       6. State tax filing requirements Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. State tax filing requirements       7. State tax filing requirements Add lines 4a through 4c, 5c, and 6 7. State tax filing requirements   8. State tax filing requirements Subtract line 7 from line 3 8. State tax filing requirements       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. State tax filing requirements If you were sent here from Schedule 8812, enter this amount on line 4a of that form. State tax filing requirements     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. State tax filing requirements Put your name and social security number on Schedule SE and attach it to your return. State tax filing requirements                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. State tax filing requirements  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. State tax filing requirements               1. State tax filing requirements a. State tax filing requirements Enter the amount from Form 1040A, line 7 1a. State tax filing requirements         b. State tax filing requirements Enter the amount of any nontaxable combat pay received. State tax filing requirements Also enter this amount on Schedule 8812, line 4b. State tax filing requirements This amount should be shown in Form(s) W-2, box 12, with code Q. State tax filing requirements 1b. State tax filing requirements         c. State tax filing requirements Add lines 1a and 1b. State tax filing requirements     1c. State tax filing requirements   2. State tax filing requirements Enter any amount included on line 1a that is:           a. State tax filing requirements A scholarship or fellowship grant not reported on Form W-2 2a. State tax filing requirements         b. State tax filing requirements For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. State tax filing requirements         c. State tax filing requirements A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). State tax filing requirements This amount may be shown in box 11 of your Form W-2. State tax filing requirements If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. State tax filing requirements       3. State tax filing requirements Add lines 2a through 2c 3. State tax filing requirements   4. State tax filing requirements Subtract line 3 from line 1c. State tax filing requirements Enter the result here and on line 2 of the Line 11 Worksheet 4. State tax filing requirements                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. State tax filing requirements Social security tax, Medicare tax, and Additional Medicare Tax on wages. State tax filing requirements 1. State tax filing requirements Enter the social security tax withheld (Form(s) W-2, box 4) 1. State tax filing requirements   2. State tax filing requirements Enter the Medicare tax withheld (Form(s) W-2, box 6). State tax filing requirements Box 6 includes any Additional Medicare Tax 2. State tax filing requirements   3. State tax filing requirements Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. State tax filing requirements   4. State tax filing requirements Add lines 1, 2, and 3 4. State tax filing requirements   5. State tax filing requirements Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. State tax filing requirements   6. State tax filing requirements Subtract line 5 from line 4 6. State tax filing requirements   Additional Medicare Tax on Self-Employment Income. State tax filing requirements 7. State tax filing requirements Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. State tax filing requirements   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). State tax filing requirements Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. State tax filing requirements Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. State tax filing requirements 8. State tax filing requirements Enter the Tier 1 tax (Form(s) W-2, box 14) 8. State tax filing requirements   9. State tax filing requirements Enter the Medicare tax (Form(s) W-2, box 14) 9. State tax filing requirements   10. State tax filing requirements Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). State tax filing requirements Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. State tax filing requirements   11. State tax filing requirements Add lines 8, 9, and 10 11. State tax filing requirements   12. State tax filing requirements Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. State tax filing requirements   13. State tax filing requirements Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. State tax filing requirements   14. State tax filing requirements Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). State tax filing requirements Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. State tax filing requirements   15. State tax filing requirements Add lines 12, 13, and 14 15. State tax filing requirements   Line 6 amount 16. State tax filing requirements Add lines 6, 7, 11, and 15. State tax filing requirements Enter here and on line 6 of the Line 11 Worksheet. State tax filing requirements 16. State tax filing requirements   Paperwork Reduction Act Notice. State tax filing requirements   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. State tax filing requirements You are required to give us the information if requested. State tax filing requirements We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. State tax filing requirements   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. State tax filing requirements Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. State tax filing requirements Generally, tax returns and return information are confidential, as required by section 6103. State tax filing requirements   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. State tax filing requirements For the estimated averages, see the instructions for your income tax return. State tax filing requirements   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. State tax filing requirements See Comments and suggestions , earlier. State tax filing requirements How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. State tax filing requirements Free help with your tax return. State tax filing requirements   You can get free help preparing your return nationwide from IRS-certified volunteers. State tax filing requirements The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. State tax filing requirements The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax filing requirements Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. State tax filing requirements In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. State tax filing requirements To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. State tax filing requirements gov, download the IRS2Go app, or call 1-800-906-9887. State tax filing requirements   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax filing requirements To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax filing requirements aarp. State tax filing requirements org/money/taxaide or call 1-888-227-7669. State tax filing requirements For more information on these programs, go to IRS. State tax filing requirements gov and enter “VITA” in the search box. State tax filing requirements Internet. State tax filing requirements    IRS. State tax filing requirements gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. State tax filing requirements Download the free IRS2Go app from the iTunes app store or from Google Play. State tax filing requirements Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. State tax filing requirements Check the status of your 2013 refund with the Where's My Refund? application on IRS. State tax filing requirements gov or download the IRS2Go app and select the Refund Status option. State tax filing requirements The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax filing requirements Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. State tax filing requirements You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax filing requirements The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax filing requirements Use the Interactive Tax Assistant (ITA) to research your tax questions. State tax filing requirements No need to wait on the phone or stand in line. State tax filing requirements The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. State tax filing requirements When you reach the response screen, you can print the entire interview and the final response for your records. State tax filing requirements New subject areas are added on a regular basis. State tax filing requirements  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. State tax filing requirements gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. State tax filing requirements You can use the IRS Tax Map, to search publications and instructions by topic or keyword. State tax filing requirements The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. State tax filing requirements When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. State tax filing requirements Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. State tax filing requirements You can also ask the IRS to mail a return or an account transcript to you. State tax filing requirements Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. State tax filing requirements gov or by calling 1-800-908-9946. State tax filing requirements Tax return and tax account transcripts are generally available for the current year and the past three years. State tax filing requirements Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. State tax filing requirements Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. State tax filing requirements If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. State tax filing requirements Check the status of your amended return using Where's My Amended Return? Go to IRS. State tax filing requirements gov and enter Where's My Amended Return? in the search box. State tax filing requirements You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax filing requirements It can take up to 3 weeks from the date you mailed it to show up in our system. State tax filing requirements Make a payment using one of several safe and convenient electronic payment options available on IRS. State tax filing requirements gov. State tax filing requirements Select the Payment tab on the front page of IRS. State tax filing requirements gov for more information. State tax filing requirements Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. State tax filing requirements Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax filing requirements gov. State tax filing requirements Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. State tax filing requirements Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax filing requirements gov. State tax filing requirements Request an Electronic Filing PIN by going to IRS. State tax filing requirements gov and entering Electronic Filing PIN in the search box. State tax filing requirements Download forms, instructions and publications, including accessible versions for people with disabilities. State tax filing requirements Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. State tax filing requirements gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. State tax filing requirements An employee can answer questions about your tax account or help you set up a payment plan. State tax filing requirements Before you visit, check the Office Locator on IRS. State tax filing requirements gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. State tax filing requirements If you have a special need, such as a disability, you can request an appointment. State tax filing requirements Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax filing requirements Apply for an Employer Identification Number (EIN). State tax filing requirements Go to IRS. State tax filing requirements gov and enter Apply for an EIN in the search box. State tax filing requirements Read the Internal Revenue Code, regulations, or other official guidance. State tax filing requirements Read Internal Revenue Bulletins. State tax filing requirements Sign up to receive local and national tax news and more by email. State tax filing requirements Just click on “subscriptions” above the search box on IRS. State tax filing requirements gov and choose from a variety of options. State tax filing requirements    Phone. State tax filing requirements You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax filing requirements Download the free IRS2Go app from the iTunes app store or from Google Play. State tax filing requirements Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. State tax filing requirements gov, or download the IRS2Go app. State tax filing requirements Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. State tax filing requirements The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. State tax filing requirements Most VITA and TCE sites offer free electronic filing. State tax filing requirements Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax filing requirements Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax filing requirements Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. State tax filing requirements If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. State tax filing requirements The IRS issues more than 9 out of 10 refunds in less than 21 days. State tax filing requirements Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax filing requirements Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. State tax filing requirements The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. State tax filing requirements Note, the above information is for our automated hotline. State tax filing requirements Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. State tax filing requirements Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax filing requirements You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. State tax filing requirements It can take up to 3 weeks from the date you mailed it to show up in our system. State tax filing requirements Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). State tax filing requirements You should receive your order within 10 business days. State tax filing requirements Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. State tax filing requirements If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. State tax filing requirements Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax filing requirements The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax filing requirements These individuals can also contact the IRS through relay services such as the Federal Relay Service. State tax filing requirements    Walk-in. State tax filing requirements You can find a selection of forms, publications and services — in-person. State tax filing requirements Products. State tax filing requirements You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax filing requirements Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax filing requirements Services. State tax filing requirements You can walk in to your local TAC for face-to-face tax help. State tax filing requirements An employee can answer questions about your tax account or help you set up a payment plan. State tax filing requirements Before visiting, use the Office Locator tool on IRS. State tax filing requirements gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. State tax filing requirements    Mail. State tax filing requirements You can send your order for forms, instructions, and publications to the address below. State tax filing requirements You should receive a response within 10 business days after your request is received. State tax filing requirements Internal Revenue Service 1201 N. State tax filing requirements Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. State tax filing requirements The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax filing requirements Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax filing requirements   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. State tax filing requirements We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. State tax filing requirements You face (or your business is facing) an immediate threat of adverse action. State tax filing requirements You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax filing requirements   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. State tax filing requirements Here's why we can help: TAS is an independent organization within the IRS. State tax filing requirements Our advocates know how to work with the IRS. State tax filing requirements Our services are free and tailored to meet your needs. State tax filing requirements We have offices in every state, the District of Columbia, and Puerto Rico. State tax filing requirements   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. State tax filing requirements   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax filing requirements If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. State tax filing requirements Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. State tax filing requirements Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax filing requirements Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax filing requirements 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

North Carolina Department of Agriculture and Consumer Services

Website: North Carolina Department of Agriculture and Consumer Services

Address: North Carolina Department of Agriculture and Consumer Services
1001 Mail Service Center
Raleigh, NC 27699-1001

Phone Number: 919-707-3000

North Carolina Office of the Attorney General

Website: North Carolina Office of the Attorney General

Address: North Carolina Office of the Attorney General
Consumer Protection Division
Mail Service Center 9001
Raleigh, NC 27699-9001

Phone Number: 919-716-6000 919-716-0058 (in Spanish)

Toll-free: 1-877-566-7226 (NC)

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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.

Commissioner of Banks

Website: Commissioner of Banks

Address: Commissioner of Banks
4309 Mail Service Center
Raleigh, NC 27699-4309

Toll-free: 1-888-384-3811

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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 Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Services Division
1201 Mail Service Center
Raleigh, NC 27699-1201

Phone Number: 919-807-6750

Toll-free: 1-800-546-5664 (NC)

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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.

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Division
PO Box 29622
Raleigh, NC 27626-0622

Phone Number: 919-733-3924

Toll-free: 1-800-688-4507 (Investor Hotline)

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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.

Utilities Commission

Website: Utilities Commission

Address: Utilities Commission
Consumer Services
4325 Mail Service Center
Raleigh, NC 27699-4325

Phone Number: 919-733-9277

Toll-free: 1-866-380-9816

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The State Tax Filing Requirements

State tax filing requirements Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. State tax filing requirements Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. State tax filing requirements , Change in Accounting Method Comments on publication, Comments and suggestions. State tax filing requirements Constructive receipt of income, Constructive receipt. State tax filing requirements Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. State tax filing requirements E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. State tax filing requirements , Making back-up election. State tax filing requirements 8752, Required payment for partnership or S corporation. State tax filing requirements , Activating election. State tax filing requirements 970, Adopting LIFO method. State tax filing requirements Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. State tax filing requirements Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. State tax filing requirements Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. State tax filing requirements Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. State tax filing requirements T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. State tax filing requirements TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. State tax filing requirements General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications