New York Earned Income Tax Credit EITC Claim

For tax years beginning on or after January 1, 2006, and before January 1, 2017, New York State full-year residents who are noncustodial parents and pay child support may be eligible for the noncustodial parent New York State earned income credit. This credit may be claimed instead of the New York State earned income credit. See Form IT-209, Claim for Noncustodial Parent New York State Earned Income Credit, for further information on this credit. Below is information on claiming the New York Earned Income credit in 2016 for your 2015 taxes.

 

New York State Noncustodial Parent Earned Income Tax Credit

You can claim this credit if you pay support pursuant to a court order for children who don’t live with you. You can claim this credit or the New York State EITC, but not both. Calculate what you would receive under each credit and choose the one that is best for you. This Earned Income Tax Credit is just one of a number of New York State initiatives to address the needs of young, low-income working noncustodial parents in an attempt to help them become more involved in the economic and social well-being of their children.

 

Claiming NY EITC

Earned income tax credits are for people who work and meet certain income guidelines. The amount of the credit varies, depending on your filing status, family’s earned income, and the number of qualified children. You may get money back when you file your tax return, even if you do not owe any taxes. The Internal Revenue Service (IRS), New York State, and New York City all offer earned income tax credits. A EITC money does not affect your eligibility for: Public Assistance SNAP benefits Supplemental Security Income public housing Medicare

 

Who qualifies for the 2015 New York EITC?

To qualify for the New York State earned income credit (NYS EIC) you must have claimed the federal earned income credit. To qualify for the New York City earned income credit (NYC EIC) you must: – have been a full-year or part-year resident of New York City; and – have claimed the federal earned income credit. Note: Because of the different methods for computing the two credits (NYS EIC and NYC EIC), if you qualify for the NYC EIC, you may end up with a NYC EIC amount even if you do not end up with a NYS EIC amount (line 16 of Form IT-215). Be sure to complete Worksheet C, New York City earned income credit, on page 3 to compute your NYC EIC. If you are a resident or part-year resident, you may qualify for a refund of any earned income credit in excess of your tax liability. Nonresidents of New York State do not qualify for a refund of the NYS EIC.

 

To be eligible for the Federal and New York State EITC, you must:

  • Have worked full or part time at some point during the calendar year,
  • Be a single or married person raising “qualified” children at home,
  • Have income below *$39,131 (or $44,651 if married) – for families with one child,
  • Have income below *$44,454 (or $49,974 if married) – for families with two children,
  • Have income below *$47,747 (or $53,267 if married) – for families with three or more children, or
  • Be a worker between the ages of 25 and 65 and earn less than $14,820 (or $20,330 if married) for families with no children.

 

How to claim the New York Earned Income Tax Credit for 2016?

To claim the NYS EIC, you must complete Form IT-215 using the information from your federal return, worksheets, and, if applicable, the federal earned income credit line instructions. You must file Form IT-215 with your New York State income tax return. To claim the NYC EIC, you must: • complete Form IT-215, using the information from your federal return, worksheets, and, if applicable, the federal earned income credit line instructions; • complete Worksheet C, New York City earned income credit, on page 3; and • file Form IT-215 with your New York State income tax return if you qualify for the credit(s).

 

Claiming the NY EITC

You must file an income tax return in order to receive the credit, even if you do not owe any taxes. Electronic filing is the easiest way to file your return and the fastest way to get your refund. If you cannot e-file, use these forms: Federal (IRS) EITC: file Form 1040 (or 1040A) and attach Schedule EITC New York State EITC: file Form IT-201 and attach Form IT-215 New York City: city residents who qualify for the NYC EITC can claim it on their New York State returns.

 

The New York EITC is refundable

Be sure to maintain business records throughout the year for which you plan to claim the credit. This is because a taxpayer must prove “earned income” to claim the credit. Remember, the taxpayer’s New York EITC is then reduced by the amount of the taxpayer’s New York Household Credit.  The New York EITC is refundable.

 

Wisconsin Income Tax Forms and Wisconsin Income Tax Rate Information

Wisconsin Income Tax E-File Information

Electronic Filing: (608) 266-2772

Email contact for e-filing: efiling@revenue.wi.gov; Fax to E-Filing Unit: (608) 264-7776

E-File Main: E-File Webpage

E-Filed Video Assistance: E-File Videos Webpage

E-File Tips: E-File Tips Webpage

 

Who must file Wisconsin income tax?

Filing Status Age as of the End of the Year Full-Year Residents Part-Year & Nonresidents
Single Under age 65 $10,780 or more $2,000 or more
Age 65 or older $11,030 or more $2,000 or more
Married filing a joint return Both spouses under 65 $19,550 or more $2,000 or more
One spouse 65 or older $19,800 or more $2,000 or more
Both spouses 65 or older $20,050 or more $2,000 or more
Married filing separately Under age 65Age 65 and older $9,320or more(individually to each spouse)$9,570(individually to each spouse)$9,300 $2,000 or more
Head of Household Under age 65 $13,720 or more $2,000 or more
Age 65 or older $13,970 or more $2,000 or more

 

Amounts are for gross income (or total gross income of husband and wife). Gross income means all income (before deducting expenses) reportable to Wisconsin. The income may be received in the form of money, property, or services. It does not include items that are exempt from Wisconsin tax. For example, it does not include social security benefits or U.S. government interest. There are additional filing requirements if you or your spouse can be claimed as a dependent on someone else’s tax return. Also, if you owe a Wisconsin penalty on an IRA, retirement plan, Coverdell education savings account, medical savings account, or health savings account, you are required to file a tax return.

All Wisconsin Residents Must File a Wisconsin Tax Return

All residents must file a tax return. A Wisconsin resident’s world-wide income is reportable to Wisconsin. Anyone domiciled in another state or country at any time during the year must file Form 1NPR. Also, if Married Filing Jointly, and one spouse is domiciled in another state at any time during the year (e.g. a military member who is a resident of another state), couple must file 1NPR.

When is a Spouse Considered a Wisconsin Resident?

Spouse is considered a resident if the following are met: 1- there is an intent to abandon an old domicile; 2- there is an intent to acquire WI as a new domicile; and 3- spouse is physically present in WI. WI has a Legal Residence (Domicile) Questionnaire that can be used to determine residency at page 49 of the 2014 1NPR Instructions.

 

What are Wisconsin income tax forms?

Residents: Form 1, 1A, or WI-Z. Part-year and nonresidents: Form 1NPR.

 

What are Wisconsin income tax deductions, Wisconsin income exclusions, and Wisconsin income tax exemptions?

$700 per person if under 65; $950 if over 65.

WI does not tax social security benefits. See Form 1NPR Instructions.

Wisconsin Tax Return Standard Deduction

Standard Deduction varies with income. Does not follow all federal rules; see 2014 Standard Deduction Table on page 39 of 1NPR instructions. Form 1NPR Instructions. If federal itemized deductions exceed WI standard deduction, may be eligible for an “Itemized Deduction Credit.” WI does not allow deductions of Reserve/Guard travel over 100 miles to drills.

 

What is Wisconsin Capital Gains tax?

May qualify for WI 60% capital gain exclusion see instructions and complete schedule WD (Schedule WD). Form 1NPR Instructions

 

When are Wisconsin Taxes due?

April 18, 2016

 

Other Wisconsin Income Tax Information

School district number Nonresidents – don’t fill in this line. Partyear and fullyear residents – See the list of school districts at Page 41 of Income Tax Instructions)–2014 1 NPR Instructions Fill in the number of the school district in which you lived on December 31, 2014, or before leaving Wisconsin.

Veteran and Surviving Spouse Credit: The veterans and surviving spouses property tax credit is a credit equal to the amount of property taxes paid during the year on an eligible veteran’s or surviving spouse’s principal dwelling. The credit is claimed on the Wisconsin income tax return. Before claiming the credit, the veteran or surviving spouse must obtain verification of his or her eligibility for the credit from the Wisconsin Department of Veterans Affairs (WDVA). A copy of this verification must be attached to the Wisconsin income tax return for the first year that the credit is claimed.

 

Wisconsin Income Tax Contact Information

Wisconsin Department of
Revenue Individual Income Tax
Assistance
P.O. Box 59
Madison, WI 53785

 

More Information About Wisconsin Income Tax Return

General Information:              (608) 266-2772; (608) 266-2468

Website:                                  WI Department of Revenue

Forms:                                     (608) 266-1961   Forms

Refunds:                                  (866) 947-7363

 

Wisconsin Tax State filing addresses:

Payment enclosed:                                                      Refund expected or no payment:

Wisconsin Department of Revenue                               Wisconsin Department of Revenue

P.O. Box 268                                                              P.O. Box 59

Madison, WI 53790-0001                                            Madison, WI 53785-0001

 

West Virginia Income Tax Forms and West Virginia Income Tax Rate Info

West Virginia Income Tax E-File Information

Tax sites are required to keep WV 8453 and all supporting documents on file for three years. Phone for instructions on disposition of rejected returns; or contact WV Electronic Filing Unit (304) 558-8655.

 

Who must file West Virginia income tax?

Residents and part-year residents must file a WV return if they were required to file a federal return, OR if their adjusted gross income is greater than their allowable deductions for personal exemptions ($2,000 per exemption, or $500 if no exemptions). Nonresidents must file if they had WV-source income. Or you are due a refund. See Form IT-140 and Instructions.

What are West Virginia Income Tax Residency Rules?

Follows general residency rules, with the addition that if an individual is a resident of another state and maintains a physical presence in West Virginia for more than 183 days, they will be considered a resident for tax purposes (does not apply to military members). Also, individuals who have spent more than 30 days in WV and who have the intent to become WV residents are considered Full Year or part-year residents. A full year nonresident is an individual who is: a resident of another state who does not maintain a physical presence within West Virginia and does not spend more than 183 days of the taxable year within West Virginia; or a resident of West Virginia who spends less than 30 days of the taxable year in West Virginia, and maintains a permanent place of residence outside West Virginia.

 

What are West Virginia income tax deductions, income tax exemptions, and income exclusions?

WV has no standard or itemized deductions comparable to federal standard and itemized deductions.

Low Income Earned Income Exclusion for federal AGI of less than $10,000 ($5,000 for married filing separately) – see instructions. Senior citizens may exclude up to $8,000—see Schedule M.

 

What is WV Income Tax Personal Exemption?

The West Virginia personal exemption allowance is $2,000 per allowable exemption or $500 for zero exemptions. The number of West Virginia personal exemptions that you are allowed to claim are the same number as your federal exemptions. If you claim zero exemptions on your federal return because you are claimed as a dependent on another person’s return, you must claim zero on your West Virginia return.

 

What are West Virginia capital gains tax?

Taxes as ordinary income; follows federal rules.

 

What is the West Virginia income tax filing deadline?

April 18, 2016

 

West Virginia Income Tax Contact

West Virginia State Tax Department
Taxpayer Services Division
P.O. Box 3784

General Information:      (800) 982-8297
Forms: (304) 344-2068;  Tax Forms
Web site:

WVA State Tax Department;   Tax Division Telephone Numbers

Refund status: (304) 344-2068;  Refund Status
Electronic Filing: (304) 558-3333;  Electronic Filing

 

 

West Virginia Income Tax State filing addresses:

Payment enclosed:                                                     Refund expected or no payment:

West Virginia State Tax Department                          West Virginia State Tax Department

P.O. Box 3694                                                           P.O. Box 1071

Charleston, WV 25336-3694                                   Charleston, WV 25324-1071

Virginia Income Tax Forms and Virginia Income Tax Rate Information

Virginia Income Tax E-File Information

Tax sites must retain VA 8453 and all supporting documents for three years. Mail rejected returns to regular mailing address (different for each county in VA- see instructions).

 

Information About Virginia Income Tax Returns

NOTE: Virginia residents may file their Virginia (and federal) return using Virginia’s individual efile program, a web based tax return and payment program. VA free-file is free, fast, and secure. For more information, go to: VA Department of Taxation and click the individual link and then click on the “Online Services” link (Online Services). There is also a link titled “Where’s my Refund?” Regardless of how a return is filed, you can check the status of the refund online by clicking that link.

 

Who must file Virginia income tax?

Same rules for residents, part-year residents, and non-residents- must file if Single, with Virginia AGI over $11,950; if Married, filing a joint or combined return, with total Virginia AGI for both spouses over $23,900; if Married, filing a separate return, with VAGI over $11,950.

 

Who is a Virginia Resident for Income Tax Purposes?

There are two types of Virginia residents: “domiciliary” and “actual”.

 A domiciliary resident of another state may also be an “actual” resident of Virginia.

 A Virginia residency may be either full year or part-year.

 A non-resident of Virginia may be required to file a Virginia return.

A domiciliary (legal) resident of Virginia makes his or her permanent home in Virginia. Most domiciliary residents actually live in Virginia; however, actual presence in the state is not required. If legal domicile has been established in Virginia, the person is a domiciliary resident until that person moves to a new location with the bona fide intention of making a fixed and permanent home there. Members of the armed forces who have Virginia as their home of record are domiciliary residents, even if stationed outside of Virginia.

An actual resident is a person who maintains an abode in Virginia for more than a total of 183 days of the taxable year. It is possible to be an actual resident of Virginia and a domiciliary resident of another state or country.

 

Other Virginia Income Tax Residency Rules

A member of the armed forces who is not a domiciliary resident of Virginia is not subject to taxation as an “actual” resident of Virginia even if the person maintained an abode in Virginia for more than 183 days. However, if the armed forces member has income from Virginia sources other than active duty pay, then that person may be required to file a Form 763, Nonresident return. The spouse or dependent of a member of the armed forces must determine his or her own residency status and filing obligations even if filing a joint federal return. See pages 5 and 6 of Form 760 Instructions.

 

What are Virginia Tax income tax forms?

All forms can be found at: VA Forms Webpage. For residents, file Form 760. For Part-Year residents, file Form 760PY. For nonresidents, file Form 763.

See page 6 of instructions for exceptions for nonresidents of KY, D.C., MD, PA, WV: Form 760 Instructions.

 

What are Virginia income tax deductions, income exemptions, and income exclusions?

$930 per person for taxable year 2014, an additional $800 each per person for blindness and taxpayers age 65 or older.

If you or your spouse were born on or before January 1, 1950, you may qualify to claim an age deduction of up to $12,000 each for 2014. The age deduction you may claim depends upon your birth date, filing status and income. See page 9 of Form 760 Instructions.

 

Virginia Income Tax Deductions

Deduction: For taxable year 2014, taxpayers born on or before January 1, 1939, may deduct $12,000 from their income provided they have not claimed a disability subtraction or Credit for Low Income Individuals or Virginia Earned Income Credit. Taxpayers born on or between January 2, 1939, and January 1, 1950, may claim an income-based age deduction. The income-based age deduction is based on the taxpayer’s adjusted federal adjusted gross income (AFAGI). For married taxpayers, regardless of residency status, the income-based age deduction must always be computed using both spouses’ AFAGI. Depending upon the taxpayer(s) AFAGI, the income-based age deduction could range between $0 and $12,000. For more information see pages 9 and 10 of instructions at: Form 760 Instructions.

For taxable year 2014 Standard Deduction: Single- $3000; Married Filing Jointly or combined-$6000; Married Filing Separately- $3000. If taxpayer itemized on federal return MUST itemize on VA return. Itemized deductions follow Federal Schedule A, with a subtraction for state and local income tax paid.

 

What are Virginia capital gains?

Taxed as ordinary income. Follows federal rules

 

When are Virginia taxes due?

May 1, 2016. If the due date falls on a Saturday, Sunday or legal holiday, you may file your tax return on the next business day.

If you are living or traveling outside the United States and Puerto Rico (including serving in the military) on May 1, 2015, the due date of your return is July 1, 2015. If July 1 falls on a Saturday, Sunday or legal holiday, you may file your return on the next business day. Fill in the overseas oval near the bottom of page 1 of Virginia Form 760. Virginia law provides an automatic 6-month filing extension for income tax returns. No application for extension is required. The extension is for filing the return, not for payment of the tax; therefore, you must pay at least 90% of your tax by the due date, May 1 for calendar year filers, to avoid penalty. To make a payment of tentative tax, use Form 760IP.

 

Members of the Military Filing Virginia Taxes

Members of the Military – Members of the Armed Forces serving in a combat zone receive either the same individual income tax filing and payment extensions as those granted to them by the IRS, plus an additional fifteen days, or a one-year extension, whichever date is later. All extensions also apply to spouses of military personnel. Service families may wish, however, to file their individual income tax returns before the extended deadlines to receive refunds. Service members who claim this extension should write “Combat Zone” on the top of tax returns, as well as any notice issued by the Virginia Department of Taxation to combat zone personnel regarding tax collection or examination, and on the outside of the return envelopes used to mail the return.

In addition, every member of the armed services deployed outside of the United States is allowed an extension of his or her due date. The extension will expire 90 days following the completion of deployment. Service members who claim this extension should write “Overseas Noncombat” on the top of their tax returns. See page 4 of Form 760 Instructions.

 

Virginia Tax Contact Information

Virginia Department of Taxation
P.O. Box 1115
Richmond, VA 23218-1115

 

General Information:      (804) 367-8031

Web site:                           Virginia Department of Taxation

Forms:                               Virginia Tax Forms

Online Services:                (804) 367-8031

Refund status:                    Where Is My Refund WebpageHandbook:                  Handbook for Tax Preparers

 

Virginia Income Tax State filing addresses:

Payment enclosed:                                                      Refund expected or no payment:

Virginia Department of Taxation                                  Virginia Department of Taxation

P.O. Box 760                                                              P.O. Box 1498

Richmond, VA 23218-0760                                         Richmond, VA 23218-1498

Vermont Income Tax Forms and Vermont Income Tax Rate Information

Vermont Income Tax E-File Information

E-file available and free software available for Federal and VT Tax filings. For all returns except renter rebate claims (Renter Rebate) and where Federal information is not the same for VT return. No retention requirement to store Form VT-8453. However, there is an Armed Forces Tax Council (all military branches) and OJAG, Code 16 (Navy) requirement to retain this form and necessary documents until December 31st of the year the return was filed. E-File page.

 

Who must file Vermont Income tax?

A 2014 Vermont Income Tax Return must be filed by a Full-Year or a Part-Year Vermont resident or a Nonresident if you are required to file a 2014 Federal Income Tax Return, and you earned or received $100 or more in Vermont income as a Full or Part-Year resident or received gross income of $1,000 or more as a nonresident.

Follows general residency rules, with the addition that an individual who is present in Vermont and maintains a permanent place of abode in Vermont is a resident for tax purposes (does not apply to military).

A resident, for purposes of income tax, is an individual who in that portion of the taxable year (1) is domiciled in VT; or (2) maintains a permanent place of abode and is present in VT for more than a combined total of 183 days of the taxable year.

 

Who is a Vermont Tax Resident?

Nonresident means, for purposes of income tax, an individual who is neither domiciled in VT nor has maintained a permanent place of abode in VT where the individual was present for more than 183 days of the taxable year. Domicile is the place where you have your permanent home. Establishing a domicile depends on factors such as the location of residences owned or rented, the amount of time spent at the residences, the location of items considered of sentimental or financial value, how and where one’s living is earned, an investment in a business or profession in this state, place of voter registration, state issuing driver’s license and automobile registration, and the residence of the taxpayer’s immediate family. No one factor is conclusive. You can have only one domicile. Your domicile does not change unless you move to a new location with the intent to make it your permanent home. If you move to a new location but only intend to stay a limited time, your domicile does not change. For more information, see Department Regulation 1.5811.

 

What are Vermont income tax forms?

All taxpayers may use IN-111. Part year or nonresidents also use IN-113 to apportion Vermont income. 2014 Income Tax Form and Instructions

 

What are Vermont Income Tax deductions, income tax exemptions, and income exclusions?

Form IN-111 automatically uses exemption amounts from Federal return.

See Form IN-113, for Vermont adjustments to income.

Form IN-111 automatically uses amounts deducted on Federal return.

 

When are Vermont Income Taxes due?

Due April 18, 2016. Vermont Form IN-151 or a copy of IRS Form 4868 must be received by the Vermont Dept. of Taxes by April 15th or a $50.00 late filing fee will be issued even when no tax is due on the return.

An extension only allows more time to file the return. It does not extend the time to pay tax. Interest and penalty will accrue on tax due from the original due date of the return to the time of payment

 

What is Vermont use and Vermont sales tax?

Vermont 6% Use Tax: The Use Tax is similar to the Sales Tax. Use taxes must be paid on taxable purchases when the vendor does not collect the sales tax. This typically occurs when an item is purchased in a state that does not charge sales tax or when items are purchased over the internet. See: Use Tax Fact Sheet

Required Vermont School District Code: For school district codes, go to School District Codes.

Vermont Residents: Use the 3-digit school district code for your residence on December 31, 2014.

 

Nonresidents: Enter 999 as your school district code.

Military Personnel Information Booklet: Military Personnel Information Booklet

 

Vermont Tax Contact Info

Vermont Department of Taxes Taxpayer Services Division
133 State St.
Montpelier, VT 05633-1401
 
        General Information:  (802) 828-2865                                    Website:                      Department of Taxes Webpage

Forms:                         (802) 828-2515; Forms Webpage

Refund Status:            (866) 828-2865, Refund Status Webpage

Electronic Filing:         (802) 828-5563

Taxpayer Advocate:    (802) 828-6848

 

Vermont Income Tax State filing addresses:

Payment enclosed:                        Refund expected or no payment:

Vermont Department of Taxes

    Vermont Department of Taxes
      PO Box 1779       PO Box 1881

Montpelier, Vermont 05601-1779

      Montpelier, Vermont 05601-1881

 

Utah Income Tax Forms and Utah Income Tax Rate Information

Utah Income Tax E-File Information

Tax sites must maintain TC 8453 and all supporting documents for a period of 3 years. The TC8453 is not a required document that needs to be sent in. E-file website: Tax Express

 

Who must file Utah Income Tax?

You must file a Utah individual income tax return if:

1. You are a Utah resident or part-year resident who must file a federal income tax return;

2. You are a nonresident with income from Utah sources who must file a federal return; and

3. You want a refund of overpaid income tax.

 

Utah Income Tax and Filing Utah Tax Return

If you must file a Utah return, first complete a federal return, even if you’re not otherwise required to file with the IRS. You need information from the completed federal return to complete the Utah return.

Income that a nonresident receives from Utah sources is taxable in Utah. A nonresident with any Utah sources of income must file a Utah return if they are required to file a federal return.

A part-year resident is a person who is a Utah resident for part of the year and a nonresident for part of the year. All income received during the period of Utah residency is taxable to Utah, regardless of where that income is earned, unless specifically exempted by Utah law. Income from Utah sources is taxable to Utah regardless of whether it was earned during the period of residency or nonresidency.

 

Who are Utah Tax Residents?

Utah residents in the military are automatically allowed an extension of up to six months to file your Utah return. Utah does not have an extension form. However, there is NO extension of time to pay your taxes – only an extension of time to file your Utah tax return. All extension returns must be filed by Oct. 15, 2015.

A Utah resident in the military and stationed outside the United States will be granted a waiver of penalty for late filing if the return is filed on or before the 15th day of the fourth month after the taxpayer’s return to the United States or discharge date, whichever is earlier. Interest is still due on any unpaid amounts from the original due date until the tax is paid.

Follows general residency rules, with the addition that an individual who spends 183 days or more in Utah and maintains a permanent place of abode within the state is considered a Utah resident for tax purposes (does not apply to military members or their spouses, unless they are Utah residents.) All income received during period of Utah residency is taxable in Utah, regardless of the source of that income.

 

What are Utah Income Tax forms?

All taxpayers may use Form TC-40. Part year and nonresidents use TC-40 and TC-40B.

 

What are Utah Income Tax Deductions, income exclusions, and Utah income tax exemptions?

May itemize or take standard deduction, but must follow federal election. Standard deduction amounts are the same as federal amounts. TC40 Instructions

If income is excluded from federal taxation, it is also excluded for Utah purposes. An example of this excluded income is the death gratuity paid to a survivor of a member of the Armed Forces which is not taxable on the federal return, and, therefore, nontaxable on the Utah return also.

Personal exemptions are $2,963 per person. You may be exempt from Utah individual income tax if your federal adjusted gross income is less than the sum of your federal standard deduction and personal exemption amount for the taxable year.

For tax years beginning on or after Jan. 1, 2010, Utah allows a nonrefundable tax credit for the tax liability attributable to the income of a service member who is killed in or as a result of serving in a combat zone.

 

Utah Tax Use Tax

Use tax is a tax on goods and taxable services purchased for use, storage or other consumption in Utah during the taxable year and applies only if sales tax was not paid at the time of purchase. If you purchased an item from an out-of-state seller, including Internet, catalog, radio and TV purchases, and the seller did not collect sales tax on that purchase, you must pay the use tax directly to the Tax Commission.

Sales and use tax rates vary throughout Utah. Use the Use Tax Rate Chart on page 10 of TC 40 Instructions.

 

What is the deadline to file Utah Income tax?

April 18, 2016. Utah automatically provides an extension of six months (to October 18, 2016) to file your Utah return. There is no form needed to obtain this extension.

The Utah extension is an extension to file your tax return, not an extension to pay your taxes. To avoid late payment taxes you must meet the prepayment requirements on or before April 18, 2016. See: Extensions and Prepayments.

Utah statute does not provide for any extra extension periods such as for taxpayers overseas, in disaster areas, or in military service. To avoid penalties you must meet the prepayment requirements below on or before April 18, 2016. If you filed your return during a federal extension period that did not have a matching Utah extension period, you may qualify for relief of Utah penalties.

 

Utah Income Tax Contact

Utah State Tax Commission
210 N. 1950 West
Salt Lake City, Utah 84134

 

General Information:  (801) 297-2200

Forms:                         (800) 662-4335×6700

Web site:                     Utah State Tax Commission

E-file help desk:           (801) 297-2200

 

Utah Income Tax State filing addresses:

Payment enclosed:                      Refund expected or no payment:
Utah State Tax Commission Utah State Tax Commission
210 North 1950 West 210 North 1950 West
Salt Lake City, UT 84134-0266 Salt Lake City, UT 84134-0260

 

South Carolina Income Tax Forms and South Carolina Income Tax Rates

South Carolina Income Tax E-File Information

Tax sites must retain SC8453 and all supporting documents on file for three years. Do not mail documents to the state unless specifically requested.

 

Who must file South Carolina Income tax?

Resident taxpayers under age 65 who are required to file a federal income tax return which included income taxable by South Carolina or had S.C. income tax withheld from their wages. Resident taxpayers age 65 or older – married filing jointly (both 65 or older) and their gross income is greater than the federal gross income filing requirement amount plus $30,000; any other filing status – gross income filing requirement amount plus $15,000. Part year or nonresidents must file a South Carolina return if they have South Carolina-source income greater than the personal exemption amounts of $3,900 single according to Internal Revenue Code, Section 151(d).

 

Who is a South Carolina Tax Resident?

Follows general residency rules. South Carolina Resident: If you enter the armed forces when you are a South Carolina resident, you do not lose your South Carolina residency status, even if you are absent from this state on military orders. You are subject to the same residency requirements as any other South Carolina resident and are required to file a South Carolina income tax return.

Nonresident: If you are not a South Carolina resident but are stationed in this state by military orders, your military income is not subject to South Carolina tax. However, if you have other earned income subject to South Carolina tax, file SC1040 with Schedule NR. South Carolina DOES tax other income earned in this state by you or your spouse.

 

What are South Carolina Income Tax Forms?

Full year residents file SC1040. Part year residents and nonresidents file Schedule NR in addition to SC1040.

 

What are South Carolina income tax deductions, income exclusions, and income tax exemptions?

SC1040 automatically takes federal deduction amounts; must add-in amounts deducted for state tax and other items if deductions are itemized.

The following items may be deducted from your federal taxable income for South Carolina purposes:

1. Income from an out-of-state business if included on your federal return

2. Interest income from U.S. obligations

3. A deduction of up to $10,000 for income derived from qualified pension plans, depending upon the taxpayers age

4. Income received for weekend drills and customary training periods when serving in the military reserves or National Guard (pay for tours of active military duty is not deductible)

5. Disability retirement income received due to permanent and total disability

6. Taxable Social Security benefits included in total income on the federal return

7. 44% of net capital gains with a one year holding period

8. State tax refund, if included in income on your federal return

9. A deduction of up to $15,000 for resident taxpayers age 65 and over

10. A deduction for each dependent claimed on your federal return who has not reached the age of six on December 31 of the tax year (the deduction is 100% of the federal personal exemptions.

 

Other South Carolina Tax Deductions

May exclude social security income. Retirement income paid by the United States government for service in the Reserves or National Guard is not taxed for South Carolina purposes.

SC1040 automatically takes federal exemption amounts. SC allows an additional personal exemption for each dependent who is under the age of six.

Taxpayers under age 65 who are receiving military retired pay may deduct up to $3,000 of this pay, or any other qualified retirement income, from their income; taxpayers over age 65 may deduct up to $10,000 of such pay. (A resident aged 65 or older may deduct $15,000 of income from any source, but the $15,000 has to be reduced by the amount claimed as a retirement deduction.) Retirement income paid by the United States government for service in the Reserves or National Guard is not taxed for South Carolina purposes. (You may deduct the entire amount of any stipend paid by the State of South Carolina for National Guard service). See instructions: SC1040 Instructions.

The South Carolina Credit for Child and Dependent Care  – A part year/nonresident is allowed 7% of their prorated federal expenses. See examples below. Married filing separately cannot claim this credit. The maximum credit allowed for one child is $210. The maximum credit for two or more children is $420.

 

How does South Carolina Tax Capital Gains?

Taxed as ordinary income, but with a deduction of 44% of net long term capital gain, determined under federal law.

 

What is the South Carolina Tax Deadline?

April 18, 2016. However, as an incentive to file electronically, taxpayers using any Electronic Filing option have until May 1, 2016 to pay the balance due without penalty or interest. South Carolina has extended the time for filing and paying South Carolina individual income taxes of affected military personnel and their spouses for the same time periods and for the same areas as provided by the Internal Revenue Service in IRS Publication 3. This extension is automatic and military personnel do not need to file an extension form, Form SC 4868, “Request for Extension of Time to File South Carolina Individual Income Tax Return,” to receive this extension. The federal extensions of time are at least 180 days after the last day the individual is in the combat zone or qualifying area.

 

South Carolina Tax Contact Info

South Carolina Department of Revenue
P.O. Box 125
Columbia, SC 29214

 General Information:           (803) 898-5000 Press 2

Web site:                               Department of Revenue

Forms:                                  FormsRefund Status:                      (803) 898-5300

Electronic Filing:                  (803) 898-1855  

Forms Request:                      (803) 898-5320

Taxpayer Advocate:                (803) 898-5444

 

 

South Carolina State Tax Contacts

State filing addresses:                                   
Payment enclosed:                                         Refund expected or no payment:
Taxable Processing Center SC1040 Processing Center
PO Box 101105 PO Box 101100
Columbia, SC 29211-0105 Columbia, SC 29211-0100

 

Rhode Island Income Tax Forms and Rhode Island Income Tax Rate Info

Rhode Island Income Tax E-File Information

VITA centers must retain Form RI-8453 and supporting documentation for a period of three years.

 

Who must file Rhode Island Income taxes?

Full year residents must file if they were required to file a federal income tax return. Every resident individual of Rhode Island required to file a federal income tax return must file a Rhode Island individual income tax return (RI-1040).

A resident individual who is not required to file a federal income tax return may be required to file a Rhode Island income tax return if his/her income for the taxable year is in excess of the sum of his/her federal personal exemptions.

 

Who is a Tax Resident of Rhode Island?

Part year and nonresidents must file if they were required to file a federal income tax return. A resident who is not required to file a federal return must file a RI return if her income is in excess of her federal personal exemptions.

“Resident” means an individual who is domiciled in the State of Rhode Island or an individual who maintains a permanent place of abode in Rhode Island and spends more than 183 days of the year in Rhode Island. For purposes of the above definition, domicile is found to be a place an individual regards as his or her permanent home – the place to which he or she intends to return after a period of absence. A domicile, once established, continues until a new fixed and permanent home is acquired. No change of domicile results from moving to a new location if the intention is to remain only for a limited time, even if it is for a relatively long duration. For a married couple, normally both individuals have the same domicile. Any person asserting a change in domicile must show: (1) an intent to abandon the former domicile, (2) an intent to acquire a new domicile and (3) actual physical presence in a new domicile.

 

What are Rhode Island Income Tax forms?

Residents file RI-1040. Part year and nonresidents file RI-1040NR.

 

What are Rhode Island income tax deductions, income exclusions, and income tax exemptions?

 

RI has standard state deductions (MFJ $16,250, MFS $8,100, HoH $12,200, Single$8,100). Taxpayers may take the higher of the RI standard deduction or the federal itemized deduction from Schedule A.

 

Rhode Island Sales Tax Information

In Rhode Island the sales and use tax rate is 7%. The Rhode Island Use Tax is most often due when merchandise subject to the sales tax in Rhode Island is purchased from an out-of-state vendor who did not collect the Rhode Island tax and the property is subsequently used in this state. Common examples of transactions from which use tax liability may arise are mail order catalog sales and toll-free “800” purchases and purchases made over the internet. RI has an alternative minimum Tax election option. More information provided at www.tax.ri.gov.

If neither spouse is required to file a federal return, but either or both are required to file a RI return, they may elect to file a joint RI income tax return.

 

Rhode Island income tax contact

Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908

General Information:  (401) 222-1040
Taxpayer Assistance:  (401) 574-8829 option #3
Web site:                       Division of Taxation;Refund Status
Electronic Filing:           (401) 574-8829

 

 

 

Electronic Filing of personal income tax:EFile

E-mail electronic filing questions email:  txassist@tax.state.ri.us

Online Forms:Tax Forms

 

Rhode Island Income Tax State filing addresses:                                                    

Mail your payment with Form RI-1040V to:

Rhode Island Division of Taxation

DEPT #85

PO Box 9703

Providence, RI 02940 – 9703

 

Refund expected or no payment:

State of Rhode Island: Division of Taxation

One Capitol Hill Providence, RI 02908-5806

 

Pennsylvania Income Tax Forms and PA Income Tax Rate Information

Pennsylvania Income Tax E-File Information

Electronic signature with PIN is allowed. Tax site retains PA-8453 and all supporting documents for three years. Paper copies of returns or rejected electronic returns should be mailed to one of the following addresses:

 

Payment Due Returns:

PA DEPARTMENT OF REVENUE

PAYMENT ENCLOSED

1 REVENUE PLACE

HARRISBURG PA 17129-0001

 

No Payment Due/Refund Returns: PA DEPARTMENT OF REVENUE NO PAYMENT/NO REFUND

2 REVENUE PLACE

HARRISBURG PA 17129-0002

 

Refund Returns:

PA DEPARTMENT OF REVENUE REFUND/CREDIT REQUESTED

3 REVENUE PLACE

HARRISBURG PA 17129-0003

 

Who must file Pennsylvania Income Tax?

If you are a PA resident, nonresident or a part-year PA resident, you must file a 2014 PA tax return if you received total PA gross taxable income in excess of $33 during 2014, even if no tax is due with your PA return.

Residency in Pennsylvania, for tax purposes, may be established in two ways:

1. Domicile in Pennsylvania. If an individual is domiciled in Pennsylvania, he or she is considered a resident unless he or she meets all three of the following conditions:

 -He or she did not maintain a permanent abode in Pennsylvania for himself or herself or his or her family; and

 -He or she did maintain a permanent abode outside Pennsylvania throughout the entire taxable year; and

 -He or she did not spend in the aggregate more than 30 days of the taxable year in Pennsylvania.

Day Test. If taxpayer maintains a permanent abode in Pennsylvania and spends a total of 183 or more days of the taxable year in Pennsylvania, even though he or she is not domiciled in the Commonwealth, he or she is considered a resident.

 

Who is a Pennsylvania Nonresident?

An individual is a nonresident for Pennsylvania tax purposes if he or she is not a resident as defined above or if the following three conditions are met: The individual is absent from PA for a total of more than 335 days (midnight to midnight) of the taxable year; the individual maintains a permanent place of abode elsewhere for the entire taxable year (military barracks or housing are not considered permanent places of abode); and the individual maintains no permanent place of abode in PA at any time during the taxable year.

Generally though, if your last home of record prior to military service was in PA, you are considered a PA resident for PA state income tax purposes until a permanent place of abode is established via non-military housing. Additional information regarding determining residency may be obtained from the brochure REV-611, Determining Residency for PA Personal Income Tax Purposes. Just click the Forms & Publications link on the Department’s Web Site then type “REV-611” in the search box at the top of the screen Forms and Publications

 

What are Pennsylvania income tax deductions, income exclusions, and income tax exemptions?

The Pennsylvania personal income tax does not provide for a standard deduction or personal exemption. However, individuals may reduce tax liabilities through certain deductions, credits and exclusions.

PA Tax Deductions:

Taxpayers may reduce taxable compensation for allowable unreimbursed expenses that are ordinary, actual, reasonable, necessary and directly related to the taxpayer’s occupation or employment. PA law allows three deductions against income: deductions for medical savings account contributions, health savings account contributions and IRC Section 529 tuition account program contributions.

PA Tax Credits

Credits: Credit against Pennsylvania income tax is allowed for gross or net income taxes paid by Pennsylvania residents to other states or foreign countries.

Credit is available to lower income families and individuals receiving Tax Forgiveness.

Tax credit programs also reduce income tax liability for qualified applicants.

Exclusions: Taxpayers may exclude from compensation qualified payments to IRC Section 125 (cafeteria) plans for programs covering hospitalization, sickness, disability or death. Excluded from Pennsylvania-taxable income are capital gains from the sale of a principal residence for all taxpayers who satisfy ownership and use requirements.

Taxpayers may also exclude from income personal use of employer-owned property. May exclude social security income. Military pension benefits are not taxed. No personal exemptions. The state income tax rate for 2014 is 3.07 percent (0.0307).

 

What is Pennsylvania Income Tax Deadline?

April 15, 2015. Pennsylvanians serving in combat zones or qualified hazardous duty areas have the same additional time to file their state income tax returns and make payments as they have for federal income tax purposes. The due date is automatically extended for 180 days from the last day of service or the last day of continuous hospitalization for injuries incurred in one of these areas.

 

PA requires you enter the five-digit code and name of the school District where you lived on Dec. 31, 2014, even if you moved after Dec. 31, 2014. Military personnel should use the school district code for the domicile of their spouse (if the spouse lives in Pennsylvania), their parents (if entering the military while they are domiciled in Pennsylvania), or the code for the school district in which they live while on federal active military duty while stationed in Pennsylvania (if a PA resident).

 

What is Pennsylvania Capital Gains tax?

Taxed as ordinary income; may not offset income in one PA income class with a loss in any other PA income class. May not offset losses of the taxpayer against the income of the spouse and vice versa. A loss is calculated as a “zero” entry for purposes of determining taxable income. Special rules apply for sale of principal residence. Additional information regarding the sale of your residence may be obtained from the brochure REV-625, Sale of Your Principal Residence. Just click the Forms & Publications link on the Department’s Web Site then type “REV-625” in the search box at the top of the screen.

 

Pennsylvania Income Tax Contact Information

Pennsylvania Department of Revenue
Taxpayers Rights Advocate Lobby,
Strawberry Square Harrisburg, PA
17128-0101
(717) 772-9347
Email: pataxadvocate@state.pa.us

 

Pennsylvania Income Tax Contact Info

General Information:                     (888) 728-2937

Personal Income Tax:                    (717) 787-8201

Web site:                                       Pennsylvania Department of Revenue

Electronic Filing:                          (717) 787-4017 — [NOTE: This number is for tax preparers only.]

Forms Ordering:                           (717) 787-8201, PA Personal Income Tax Forms

Automated 24-hour Info Line:        (888) 728-2937 or (717) 772-9739 State filing addresses:           See first section below.

Oregon Income Tax Forms and Oregon Income Tax Rate Information

Oregon Income Tax E-File Information

Electronic signature & credit card payment allowed; Tax sites must retain copies of Form EF and all supporting documents for 3 years. Can e-file OR taxes without concurrently e- filing federal tax forms

 

Who must file Oregon Income Tax?

Full year residents must file for 2014 if their gross income exceeds the following amounts: $5,695 for single filers; $7, 105 for head of household; $11,390 for married filing jointly/registered domestic partner (RDP);, $5,695 for married/RDP filing separately;$7,920 for qualifying widow(er). See Form 40 Instructions

 

Who is an Oregon Tax Resident?

Follows general residency requirements, with the addition that anyone who spends more than 200 days in OR is considered a resident. May not be considered a resident if only in Oregon for a temporary assignment (See website and instructions for more information). An additional category of “special-case Oregon residents”- residents are taxed as nonresidents if the following three criteria are met: Oregon resident who maintained a permanent home outside Oregon the entire year; no home was kept in Oregon during the year; and less than 31 days were spent in Oregon during the year. See website and instructions for more info.

Residents stationed in Oregon. If you are an Oregon resident stationed in Oregon, file Form 40. Residents stationed outside Oregon. If you meet the requirements on page 4 for special-case Oregon residents or Oregon residents living abroad, file Form 40N from the Part-Year Resident and Nonresident booklet. File Form 40 if you don’t meet the listed requirements. Nonresidents stationed in Oregon. Oregon does not tax your military pay while you are stationed in Oregon. File Form 40N if you had other income from Oregon sources, or to claim a refund of Oregon tax withheld from your military pay.

 

What are Oregon income tax deductions, income exclusions, and income tax exemptions?

May choose to itemize or take standard deduction; whichever is larger. Use Federal Schedule A for Oregon only if federal standard deduction was taken.

Single………………………………………………………………..$2,080

Married/RDP filing jointly……………………………………$4,160

Married/RDP filing separately

If spouse/RDP claims standard deduction………………$2,080

If spouse/RDP claims itemized deductions…………….-0-

Head of household………………………………………………$3,345

Qualifying widow(er)…………………………………………..$4,160

If you or your spouse/RDP are age 65 or older or blind, you are entitled to an additional deduction amount of:

• $1,000 if married/RDP or qualifying widow(er); or

• $1,200 if single or head of household.

 

Social security income and RRB Board income are tax exempt.

 

Oregon Income Tax Deductions

If you were age 62or older on December 31, 2014, and receiving retirement income, you may qualify for a retirement income credit if:

• Your household income is less than $22,500 ($45,000 if married/RDP filing jointly), and

• Your Social Security benefits and/or tier 1 Railroad Retirement Board benefits are less than $7,500 ($15,000 if married/RDP filing jointly), and

• Your household income plus your Social Security and/or tier 1 Railroad Retirement

Board benefits is less than $22,500 ($45,000 if married/RDP filing jointly).

Retirement income includes payments reported in Oregon taxable income from:

• U.S. government pensions (including military).

• State or local government pensions.

• Employee pensions.

• Individual retirement plans.

• Deferred compensation plans including defined benefit, profit sharing, and 401(k).

• Employee annuity plans.

 

When are Oregon Income taxes due?

April 18, 2016.

If federal payment due date is extended (i.e. combat zone, natural disaster, etc), then Oregon due date is extended. Write extension reason on top of return.

 

What are Oregon Capital Gains tax?

Taxed as ordinary income; follows federal rules.

 

Oregon Income Tax Contact Info

Department of Revenue
955 Center St. NE
Salem, OR 97301-2555

 

General Information:            (800) 356-4222

Forms:          Forms

Web site:    Department of Revenue

For Tax Professionals:   (503) 378-4988; Tax Professionals Webpage

Electronic Filing:    (503) 945-8415; Electronic Services Webpage

Refunds:    Oregon Refunds

Publication:      2014 Income Tax Booklet

Oregon State Income Tax filing addresses:

        Payment enclosed:                                          Refund expected or no tax due:
        Oregon Department of Revenue                       REFUND
        P.O. Box 14555                                              P.O. Box 14700
        Salem, OR 97309-0940                                   Salem, OR 97309-0930