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Where To File State Taxes

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Where To File State Taxes

Where to file state taxes Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Where to file state taxes Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Where to file state taxes Simplified Method to be used, Who must use the Simplified Method. Where to file state taxes 5% owners, 5% owners. Where to file state taxes A Age 70, Age 70½. Where to file state taxes Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Where to file state taxes Defined, Annuity. Where to file state taxes Fixed-period, Fixed-period annuities. Where to file state taxes , Fixed-period annuity. Where to file state taxes Guaranteed payments, Guaranteed payments. Where to file state taxes Joint and survivor annuities, Joint and survivor annuities. Where to file state taxes Minimum distributions from, Minimum distributions from an annuity plan. Where to file state taxes Payments under, Annuity payments. Where to file state taxes Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Where to file state taxes Rollovers, Annuity contracts. Where to file state taxes (see also Rollovers) Single-life, Annuities for a single life. Where to file state taxes , Single-life annuity. Where to file state taxes Starting date of, Annuity starting date defined. Where to file state taxes , Who must use the Simplified Method. Where to file state taxes , Annuity starting before November 19, 1996. Where to file state taxes , Annuity starting date. Where to file state taxes Before November 19, 1996, Annuity starting before November 19, 1996. Where to file state taxes Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Where to file state taxes Variable annuities, Variable annuities. Where to file state taxes , Variable Annuities, Death benefits. Where to file state taxes Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Where to file state taxes Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Where to file state taxes D Death benefits, Death benefits. Where to file state taxes Death of employee, Distributions after the employee's death. Where to file state taxes , Survivors of employees. Where to file state taxes Death of retiree, Survivors of retirees. Where to file state taxes Deductible voluntary employee contributions, Deductible voluntary employee contributions. Where to file state taxes Defined contribution plans, Defined contribution plan. Where to file state taxes Designated Roth accounts Costs, Designated Roth accounts. Where to file state taxes Defined, Designated Roth account. Where to file state taxes Qualified distributions, Designated Roth accounts. Where to file state taxes Rollovers, Designated Roth accounts. Where to file state taxes Disability pensions, Disability pensions. Where to file state taxes , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Where to file state taxes Early distributions and penalty tax, Payment to you option. Where to file state taxes , Tax on Early Distributions Employer securities, Distributions of employer securities. Where to file state taxes Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Where to file state taxes , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Where to file state taxes Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Where to file state taxes Qualified reservist, Qualified reservist distributions. Where to file state taxes U. Where to file state taxes S. Where to file state taxes savings bonds, Distribution of U. Where to file state taxes S. Where to file state taxes savings bonds. Where to file state taxes Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Where to file state taxes , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Where to file state taxes Estate tax, Reduction for federal estate tax. Where to file state taxes Deduction, Estate tax deduction. Where to file state taxes Estimated tax, Estimated tax. Where to file state taxes Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Where to file state taxes Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Where to file state taxes F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Where to file state taxes S. Where to file state taxes savings bonds. Where to file state taxes Fixed-period annuities, Fixed-period annuities. Where to file state taxes , Fixed-period annuity. Where to file state taxes Foreign employment contributions, Foreign employment contributions. Where to file state taxes Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Where to file state taxes Form 1040/1040A Rollovers, How to report. Where to file state taxes Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Where to file state taxes Form 1099-INT U. Where to file state taxes S. Where to file state taxes savings bonds distributions, Distribution of U. Where to file state taxes S. Where to file state taxes savings bonds. Where to file state taxes Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Where to file state taxes Exceptions to tax, Exceptions to tax. Where to file state taxes Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Where to file state taxes Rollovers, How to report. Where to file state taxes Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Where to file state taxes Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Where to file state taxes Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Where to file state taxes Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Where to file state taxes Form RRB-1099-R, Form RRB-1099-R. Where to file state taxes Form W-4P Withholding from retirement plan payments, Choosing no withholding. Where to file state taxes , Nonperiodic distributions. Where to file state taxes Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Where to file state taxes Frozen deposits, Frozen deposits. Where to file state taxes Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Where to file state taxes Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Where to file state taxes H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Where to file state taxes I In-plan Roth rollovers, In-plan Roth rollovers. Where to file state taxes Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Where to file state taxes Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Where to file state taxes J Joint and survivor annuities, Joint and survivor annuities. Where to file state taxes L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Where to file state taxes Lump-sum distributions, Distributions of employer securities. Where to file state taxes , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Where to file state taxes Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Where to file state taxes Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Where to file state taxes Multiple-lives annuities, Multiple-lives annuity. Where to file state taxes N Net Investment Income Tax, Net investment income tax. Where to file state taxes , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Where to file state taxes Deferring tax on, Distributions of employer securities. Where to file state taxes Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Where to file state taxes Loans treated as distributions from, Effect on investment in the contract. Where to file state taxes Nonresident aliens Railroad retirement, Nonresident aliens. Where to file state taxes P Partial rollovers, Partial rollovers. Where to file state taxes Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Where to file state taxes Disability pensions, Disability pensions. Where to file state taxes , Disability Pensions Types of, Types of pensions and annuities. Where to file state taxes Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Where to file state taxes Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Where to file state taxes , Qualified domestic relations order (QDRO). Where to file state taxes Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Where to file state taxes Qualified employee annuities Defined, Qualified employee annuity. Where to file state taxes Simplified Method to be used, Who must use the Simplified Method. Where to file state taxes Qualified employee plans Defined, Qualified employee plan. Where to file state taxes Simplified Method to be used, Who must use the Simplified Method. Where to file state taxes Qualified plans, Who must use the General Rule. Where to file state taxes (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Where to file state taxes Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Where to file state taxes Rollovers, Qualified retirement plan. Where to file state taxes Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Where to file state taxes R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Where to file state taxes Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Where to file state taxes Reemployment, Reemployment. Where to file state taxes Related employers and related plans, Related employers and related plans. Where to file state taxes Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Where to file state taxes Required beginning date, Required beginning date. Where to file state taxes Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Where to file state taxes Retirement bonds, Retirement bonds. Where to file state taxes Rollovers, Rollovers, Choosing the right option. Where to file state taxes 20% tax rate on distribution, Eligible rollover distribution. Where to file state taxes Comparison of direct payment vs. Where to file state taxes direct rollover (Table 1), Choosing the right option. Where to file state taxes Direct rollover to another qualified plan, Eligible rollover distribution. Where to file state taxes , Direct rollover option. Where to file state taxes In-plan Roth, In-plan Roth rollovers. Where to file state taxes Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Where to file state taxes Nontaxable amounts, Rollover of nontaxable amounts. Where to file state taxes Notice to recipients of eligible rollover distribution, Written explanation to recipients. Where to file state taxes Property and cash distributed, Property and cash distributed. Where to file state taxes Roth IRAs, Rollovers to Roth IRAs. Where to file state taxes Substitution of other property, Rollovers of property. Where to file state taxes Surviving spouse making, Rollover by surviving spouse. Where to file state taxes S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Where to file state taxes Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Where to file state taxes How to use, How to use the Simplified Method. Where to file state taxes Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Where to file state taxes Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Where to file state taxes Single-life annuities, Annuities for a single life. Where to file state taxes , Single-life annuity. Where to file state taxes Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Where to file state taxes Surviving spouse Distribution rules for, Distributions after the employee's death. Where to file state taxes Rollovers by, Rollover by surviving spouse. Where to file state taxes T Tables Comparison of direct payment vs. Where to file state taxes direct rollover (Table 1), Choosing the right option. Where to file state taxes Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Where to file state taxes Ten percent tax for early withdrawal, Payment to you option. Where to file state taxes , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Where to file state taxes Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Where to file state taxes S. Where to file state taxes savings bonds Distribution of, Distribution of U. Where to file state taxes S. Where to file state taxes savings bonds. Where to file state taxes V Variable annuities, Variable annuities. Where to file state taxes , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Where to file state taxes W Withdrawals, Withdrawals. Where to file state taxes Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Where to file state taxes Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Where to file state taxes 20% of eligible rollover, Withholding requirements. Where to file state taxes , Payment to you option. Where to file state taxes , 20% Mandatory withholding. Where to file state taxes Periodic payments, Periodic payments. Where to file state taxes Railroad retirement, Tax withholding. Where to file state taxes Worksheets Simplified Method, How to use the Simplified Method. Where to file state taxes Worksheet A, illustrated, Worksheet A. Where to file state taxes Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Where to file state taxes Simplified Method Prev  Up     Home   More Online Publications
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The requirements for auto insurance vary from state to state. Check with your state insurance regulator to learn more about individual requirements, as well as insurers you may be considering for your policy.

To get the best coverage at the best price, get several quotes from insurance companies. It may save you hundreds of dollars a year. Other ways to reduce your insurance premiums are:

  • Raise your deductibles on collision and comprehensive coverages. If you have an old car, you might want to drop these coverages altogether.
  • Take advantage of discounts. You may be eligible for a discount based on the number of miles you drive; your age (turning 25 or 50); your good grades if you are a student, your driving record (no moving vehicle violations or accidents in three years); or if you've taken a safe-driving course. You might also be able to get discounts if you insure more than one vehicle, insure your vehicle and your home with the same company, have anti-theft devices or have safety features such as air bags or anti-lock brake system.

Insurance Tips

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  • Be wary of people selling insurance door-to-door and over the telephone.
  • Be suspicious if, after an accident, a stranger contacts you to offer "quick cash" or recommends a particular attorney, mechanic, or healthcare provider. Report the incident to your police department.
  • Don't give your insurance identification numbers to companies you don't know.
  • Carry a disposable camera in your glove compartment. If you are in an accident, take pictures of the damage and the people involved. Ask for names, telephone numbers and driver's license information for all those involved. Getting contact information for any witnesses is also a good idea.

The Where To File State Taxes

Where to file state taxes 4. Where to file state taxes   Filing U. Where to file state taxes S. Where to file state taxes Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Where to file state taxes S. Where to file state taxes Tax ReturnU. Where to file state taxes S. Where to file state taxes Armed Forces. Where to file state taxes Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Where to file state taxes S. Where to file state taxes income tax return is required for your situation. Where to file state taxes If a U. Where to file state taxes S. Where to file state taxes return is required, your next step is to see if you meet the filing requirements. Where to file state taxes If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Where to file state taxes This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Where to file state taxes Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Where to file state taxes S. Where to file state taxes income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Where to file state taxes If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Where to file state taxes S. Where to file state taxes tax return, your filing requirement may be less than the amount in Table 4-1. Where to file state taxes For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Where to file state taxes Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Where to file state taxes For more information, see the Form 1040 instructions. Where to file state taxes Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Where to file state taxes S. Where to file state taxes tax return, you must determine your adjusted filing requirement. Where to file state taxes Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Where to file state taxes Personal exemption. Where to file state taxes   When figuring your filing requirement, your personal exemption is allowed in full. Where to file state taxes Do not reduce it for this purpose. Where to file state taxes Do not include exemptions for your dependents. Where to file state taxes Allowable standard deduction. Where to file state taxes   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Where to file state taxes Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Where to file state taxes Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Where to file state taxes S. Where to file state taxes income tax     Gross income from all sources (including excluded possession income)   Example. Where to file state taxes Barbara Spruce, a U. Where to file state taxes S. Where to file state taxes citizen, is single, under 65, and a bona fide resident of American Samoa. Where to file state taxes During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Where to file state taxes S. Where to file state taxes income tax). Where to file state taxes Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Where to file state taxes   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Where to file state taxes You must file a U. Where to file state taxes S. Where to file state taxes income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Where to file state taxes    1. Where to file state taxes Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Where to file state taxes If your filing status is married filing separately, enter -0-   2. Where to file state taxes Personal exemption. Where to file state taxes If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Where to file state taxes Add lines 1 and 2. Where to file state taxes You must file a U. Where to file state taxes S. Where to file state taxes income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Where to file state taxes 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Where to file state taxes . Where to file state taxes . Where to file state taxes AND at the end of 2013 you were*. Where to file state taxes . Where to file state taxes . Where to file state taxes THEN file a return if your gross income** was at least. Where to file state taxes . Where to file state taxes . Where to file state taxes single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Where to file state taxes ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Where to file state taxes Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Where to file state taxes If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Where to file state taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Where to file state taxes Example 1. Where to file state taxes James and Joan Thompson, one over 65, are U. Where to file state taxes S. Where to file state taxes citizens and bona fide residents of Puerto Rico during the entire tax year. Where to file state taxes They file a joint income tax return. Where to file state taxes During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Where to file state taxes S. Where to file state taxes income tax). Where to file state taxes Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Where to file state taxes S. Where to file state taxes income tax return because their gross income subject to U. Where to file state taxes S. Where to file state taxes tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Where to file state taxes Example 2. Where to file state taxes Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Where to file state taxes S. Where to file state taxes income tax return because her gross income subject to U. Where to file state taxes S. Where to file state taxes tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Where to file state taxes If you must file a U. Where to file state taxes S. Where to file state taxes income tax return, you may be able to file a paperless return using IRS e-file. Where to file state taxes See your form instructions or visit our website at IRS. Where to file state taxes gov. Where to file state taxes When To File If you file on a calendar year basis, the due date for filing your U. Where to file state taxes S. Where to file state taxes income tax return is April 15 following the end of your tax year. Where to file state taxes If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Where to file state taxes If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Where to file state taxes For your 2013 tax return, the due date is April 15, 2014. Where to file state taxes If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Where to file state taxes If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Where to file state taxes See your form instructions for a list of designated private delivery services. Where to file state taxes Extension of Time To File You can get an extension of time to file your U. Where to file state taxes S. Where to file state taxes income tax return. Where to file state taxes Special rules apply for those living outside the United States. Where to file state taxes Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Where to file state taxes Example. Where to file state taxes If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Where to file state taxes Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Where to file state taxes If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Where to file state taxes You may also be charged penalties (see the Instructions for Form 4868). Where to file state taxes How to get the automatic extension. Where to file state taxes   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Where to file state taxes E-file Form 4868 using your personal computer or a tax professional. Where to file state taxes E-file and pay by credit or debit card. Where to file state taxes Your payment must be at least $1. Where to file state taxes You may pay by phone or over the Internet. Where to file state taxes Do not file Form 4868. Where to file state taxes File a paper Form 4868. Where to file state taxes If you are a fiscal year taxpayer, you must file a paper Form 4868. Where to file state taxes See Form 4868 for information on getting an extension using these options. Where to file state taxes When to file. Where to file state taxes   You must request the automatic extension by the due date for your return. Where to file state taxes You can file your return any time before the 6-month extension period ends. Where to file state taxes When you file your return. Where to file state taxes   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Where to file state taxes If you file Form 1040A, U. Where to file state taxes S. Where to file state taxes Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Where to file state taxes Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Where to file state taxes You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Where to file state taxes Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Where to file state taxes S. Where to file state taxes citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Where to file state taxes However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Where to file state taxes If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Where to file state taxes For more information, see Publication 3, Armed Forces' Tax Guide. Where to file state taxes Married taxpayers. Where to file state taxes   If you file a joint return, only one spouse has to qualify for this automatic extension. Where to file state taxes However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Where to file state taxes How to get the extension. Where to file state taxes   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Where to file state taxes (See the situations listed under (2), earlier. Where to file state taxes ) Extension beyond 2 months. Where to file state taxes   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Where to file state taxes File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Where to file state taxes Be sure to check the box on Form 4868, line 8, if appropriate. Where to file state taxes   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Where to file state taxes   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Where to file state taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Where to file state taxes Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Where to file state taxes If you are not including a check or a money order, send your U. Where to file state taxes S. Where to file state taxes tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Where to file state taxes S. Where to file state taxes tax return and all attachments to:  Internal Revenue Service P. Where to file state taxes O. Where to file state taxes Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Where to file state taxes S. Where to file state taxes return to these addresses if you are attaching Form 5074 or Form 8689. Where to file state taxes If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Where to file state taxes Special Rules for Completing Your U. Where to file state taxes S. Where to file state taxes Tax Return If you are not excluding possession income from your U. Where to file state taxes S. Where to file state taxes tax return, follow the instructions for the specific forms you file. Where to file state taxes However, you may not qualify to claim the earned income credit (EIC). Where to file state taxes Earned income credit. Where to file state taxes   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Where to file state taxes S. Where to file state taxes tax return. Where to file state taxes This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Where to file state taxes S. Where to file state taxes Armed Forces. Where to file state taxes U. Where to file state taxes S. Where to file state taxes Armed Forces. Where to file state taxes   U. Where to file state taxes S. Where to file state taxes military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Where to file state taxes Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Where to file state taxes Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Where to file state taxes Income from American Samoa or Puerto Rico excluded. Where to file state taxes   You will not be allowed to take deductions and credits that apply to the excluded income. Where to file state taxes The additional information you need follows. Where to file state taxes Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Where to file state taxes S. Where to file state taxes income tax return. Where to file state taxes Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Where to file state taxes S. Where to file state taxes tax return. Where to file state taxes Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Where to file state taxes Figuring the deduction. Where to file state taxes   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Where to file state taxes   Gross income subject to U. Where to file state taxes S. Where to file state taxes income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Where to file state taxes Moving expense deduction. Where to file state taxes   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Where to file state taxes Likewise, the expenses of a move back to the United States are generally attributable to U. Where to file state taxes S. Where to file state taxes earned income. Where to file state taxes   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Where to file state taxes S. Where to file state taxes tax return. Where to file state taxes For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Where to file state taxes   If you are claiming expenses for a move from a U. Where to file state taxes S. Where to file state taxes possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Where to file state taxes For purposes of deducting moving expenses, the possessions are considered part of the United States. Where to file state taxes See Publication 521, Moving Expenses, for information about what expenses are deductible. Where to file state taxes Self-employment tax deduction. Where to file state taxes   Generally, if you are reporting self-employment income on your U. Where to file state taxes S. Where to file state taxes return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Where to file state taxes This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Where to file state taxes   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Where to file state taxes   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Where to file state taxes This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Where to file state taxes   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Where to file state taxes   Self-employment income subject to U. Where to file state taxes S. Where to file state taxes income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Where to file state taxes Include the deductible part of this amount on Form 1040, line 27. Where to file state taxes Individual retirement arrangement (IRA) deduction. Where to file state taxes   Do not take excluded income into account when figuring your deductible IRA contribution. Where to file state taxes Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Where to file state taxes To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Where to file state taxes Then multiply your full standard deduction by the following fraction. Where to file state taxes   Gross income subject to U. Where to file state taxes S. Where to file state taxes income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Where to file state taxes ” This calculation may not be the same as the one you used to determine if you need to file a U. Where to file state taxes S. Where to file state taxes tax return. Where to file state taxes Itemized Deductions Most itemized deductions do not apply to a particular type of income. Where to file state taxes However, itemized deductions can be divided into three categories. Where to file state taxes Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Where to file state taxes Those that apply specifically to income subject to U. Where to file state taxes S. Where to file state taxes income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Where to file state taxes Those that do not apply to specific income must be allocated between your gross income subject to U. Where to file state taxes S. Where to file state taxes income tax and your total gross income from all sources. Where to file state taxes The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Where to file state taxes Example. Where to file state taxes In 2013, you and your spouse are both under 65 and U. Where to file state taxes S. Where to file state taxes citizens who are bona fide residents of Puerto Rico during the entire tax year. Where to file state taxes You file a joint income tax return. Where to file state taxes During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Where to file state taxes S. Where to file state taxes gross income) and your spouse earned $60,000 from the U. Where to file state taxes S. Where to file state taxes Government. Where to file state taxes You have $16,000 of itemized deductions that do not apply to any specific type of income. Where to file state taxes These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Where to file state taxes You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Where to file state taxes   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Where to file state taxes Overall limitation on itemized deductions. Where to file state taxes   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Where to file state taxes Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Where to file state taxes However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Where to file state taxes See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Where to file state taxes Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Where to file state taxes S. Where to file state taxes tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Where to file state taxes However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Where to file state taxes S. Where to file state taxes tax return. Where to file state taxes The foreign tax credit is generally figured on Form 1116. Where to file state taxes If you have income, such as U. Where to file state taxes S. Where to file state taxes Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Where to file state taxes You make this reduction for each separate income category. Where to file state taxes To find the amount of this reduction, use the following formula for each income category. Where to file state taxes Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Where to file state taxes For more information on the foreign tax credit, see Publication 514. Where to file state taxes Example. Where to file state taxes Jason and Lynn Reddy are U. Where to file state taxes S. Where to file state taxes citizens who were bona fide residents of Puerto Rico during all of 2013. Where to file state taxes They file a joint tax return. Where to file state taxes The following table shows their excludable and taxable income for U. Where to file state taxes S. Where to file state taxes federal income tax purposes. Where to file state taxes   Taxable   Excludable Jason's wages from  U. Where to file state taxes S. Where to file state taxes Government $25,000     Lynn's wages from Puerto Rico  corp. Where to file state taxes     $15,000 Dividend from Puerto Rico corp. Where to file state taxes doing business in Puerto Rico     200 Dividend from U. Where to file state taxes S. Where to file state taxes  corp. Where to file state taxes doing business  in U. Where to file state taxes S. Where to file state taxes * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Where to file state taxes   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Where to file state taxes They have gross income of $26,000 for U. Where to file state taxes S. Where to file state taxes tax purposes. Where to file state taxes They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Where to file state taxes They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Where to file state taxes S. Where to file state taxes return. Where to file state taxes They fill out one Form 1116 for wages and one Form 1116 for the dividend. Where to file state taxes Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Where to file state taxes   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Where to file state taxes Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Where to file state taxes A U. Where to file state taxes S. Where to file state taxes citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Where to file state taxes This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Where to file state taxes S. Where to file state taxes income tax return must otherwise be filed). Where to file state taxes Bona fide residents of the possessions discussed in this publication are considered U. Where to file state taxes S. Where to file state taxes residents for this purpose and are subject to the self-employment tax. Where to file state taxes Forms to file. Where to file state taxes   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Where to file state taxes If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Where to file state taxes If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Where to file state taxes If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Where to file state taxes Do not file forms 1040-SS or 1040-PR with Form 1040. Where to file state taxes If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Where to file state taxes Chapter 11 Bankruptcy cases. Where to file state taxes   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Where to file state taxes S. Where to file state taxes Income Tax Return for Estates and Trusts) of the bankruptcy estate. Where to file state taxes However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Where to file state taxes   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Where to file state taxes   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Where to file state taxes Additional Medicare Tax Beginning in 2013, a 0. Where to file state taxes 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 if single, head of household, or qualifying widow(er). Where to file state taxes Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Where to file state taxes A self-employment loss should not be considered for purposes of this tax. Where to file state taxes RRTA compensation should be separately compared to the threshold. Where to file state taxes Your employer is responsible for withholding the 0. Where to file state taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Where to file state taxes You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Where to file state taxes There are no special rules for U. Where to file state taxes S. Where to file state taxes citizens and nonresident aliens living abroad for purposes of this provision. Where to file state taxes Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Where to file state taxes For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Where to file state taxes irs. Where to file state taxes gov and enter the following words in the search box: Additional Medicare Tax. Where to file state taxes You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Where to file state taxes Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Where to file state taxes 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Where to file state taxes Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Where to file state taxes The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Where to file state taxes Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Where to file state taxes Forms to file. Where to file state taxes   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Where to file state taxes For more information, see Form 8960 and its instructions. Where to file state taxes Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Where to file state taxes This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Where to file state taxes In this situation, you may need to make estimated tax payments. Where to file state taxes Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Where to file state taxes Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Where to file state taxes If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Where to file state taxes Or, you can make your payments electronically and not have to file any paper forms. Where to file state taxes See the Form 1040-ES instructions for information on making payments. Where to file state taxes Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Where to file state taxes American Samoa. Where to file state taxes The Commonwealth of Puerto Rico. Where to file state taxes The Commonwealth of the Northern Mariana Islands. Where to file state taxes Guam. Where to file state taxes The U. Where to file state taxes S. Where to file state taxes Virgin Islands. Where to file state taxes These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Where to file state taxes Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Where to file state taxes How to make your request. Where to file state taxes   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Where to file state taxes R. Where to file state taxes B. Where to file state taxes 900 available at www. Where to file state taxes irs. Where to file state taxes gov/pub/irs-irbs/irb06-49. Where to file state taxes pdf. Where to file state taxes    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Where to file state taxes S. Where to file state taxes competent authority assistance under tax treaties. Where to file state taxes As noted, an update to Revenue Procedure 2006-23 will be published in the future. Where to file state taxes   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Where to file state taxes It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Where to file state taxes You (or a person having authority to sign your federal return) must sign and date the request. Where to file state taxes    Send your written request for U. Where to file state taxes S. Where to file state taxes assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Where to file state taxes W. Where to file state taxes  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Where to file state taxes Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Where to file state taxes S. Where to file state taxes tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Where to file state taxes S. Where to file state taxes Individual Income Tax Return. Where to file state taxes Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Where to file state taxes Attach a copy of the request to the form. Where to file state taxes Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Where to file state taxes See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Where to file state taxes Prev  Up  Next   Home   More Online Publications