File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2014 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Ohio State Tax Form 2013

Irs Gov Forms Form 1040x2012 Irs Forms1040x For 2010File State Income Tax OnlyFile Just State Taxes Online Free2011 1040 Ez FormFile My 2012 Tax ReturnMy TurbotaxCan You Efile A 1040xFiling Taxes For 2012Free Efile State Tax ReturnHow Can I File My 2006 Taxes1040 Ez Tax FormsTax Information For StudentsIrs Forms 2012File Late Taxes FreePrintable 1040ez Tax FormOnline 1040xWww Myfreetaxes Com Unitedwayhoco OrgTurbotax 1040ezAmend State TaxesState Taxes Online Free2010 Amended Tax ReturnHow To File Your Taxes Online For FreeIrs Form 1040ez Tax TablesState Tax Forms 20132012 Tax Tables Federal1040 NrWhere To File State Taxes2012 Tax FormsAmend 2012 Tax Return FreeFree E File 2012 Federal And StateHrblock ComFederal Tax Amendment FormBack Tax FilingI Need To File An Amended Tax ReturnFile An Amended ReturnFree Tax PreparationFree Tax Filing MilitaryFederal Tax Amendment

Ohio State Tax Form 2013

Ohio state tax form 2013 8. Ohio state tax form 2013   Qualified Tuition Program (QTP) Table of Contents Introduction What Is a Qualified Tuition ProgramDesignated beneficiary. Ohio state tax form 2013 Half-time student. Ohio state tax form 2013 How Much Can You Contribute Are Distributions TaxableFiguring the Taxable Portion of a Distribution Additional Tax on Taxable Distributions Rollovers and Other TransfersRollovers Changing the Designated Beneficiary Introduction Qualified tuition programs (QTPs) are also called “529 plans. Ohio state tax form 2013 ” States may establish and maintain programs that allow you to either prepay or contribute to an account for paying a student's qualified education expenses at a postsecondary institution. Ohio state tax form 2013 Eligible educational institutions may establish and maintain programs that allow you to prepay a student's qualified education expenses. Ohio state tax form 2013 If you prepay tuition, the student (designated beneficiary) will be entitled to a waiver or a payment of qualified education expenses. Ohio state tax form 2013 You cannot deduct either payments or contributions to a QTP. Ohio state tax form 2013 For information on a specific QTP, you will need to contact the state agency or eligible educational institution that established and maintains it. Ohio state tax form 2013 What is the tax benefit of a QTP. Ohio state tax form 2013   No tax is due on a distribution from a QTP unless the amount distributed is greater than the beneficiary's adjusted qualified education expenses. Ohio state tax form 2013 See Are Distributions Taxable , later, for more information. Ohio state tax form 2013    Even if a QTP is used to finance a student's education, the student or the student's parents still may be eligible to claim the American opportunity credit or the lifetime learning credit. Ohio state tax form 2013 See Coordination With American Opportunity and Lifetime Learning Credits, later. Ohio state tax form 2013 What Is a Qualified Tuition Program A qualified tuition program is a program set up to allow you to either prepay, or contribute to an account established for paying, a student's qualified education expenses at an eligible educational institution. Ohio state tax form 2013 QTPs can be established and maintained by states (or agencies or instrumentalities of a state) and eligible educational institutions. Ohio state tax form 2013 The program must meet certain requirements. Ohio state tax form 2013 Your state government or the eligible educational institution in which you are interested can tell you whether or not they participate in a QTP. Ohio state tax form 2013 Qualified education expenses. Ohio state tax form 2013   These are expenses related to enrollment or attendance at an Eligible educational institution (defined later). Ohio state tax form 2013 As shown in the following list, to be qualified, some of the expenses must be required by the institution and some must be incurred by students who are enrolled at least half-time. Ohio state tax form 2013 See Half-time student , later. Ohio state tax form 2013 The following expenses must be required for enrollment or attendance of a Designated beneficiary (defined later) at an eligible educational institution. Ohio state tax form 2013 Tuition and fees. Ohio state tax form 2013 Books, supplies, and equipment. Ohio state tax form 2013 Expenses for special needs services needed by a special needs beneficiary must be incurred in connection with enrollment or attendance at an eligible educational institution. Ohio state tax form 2013 Expenses for room and board must be incurred by students who are enrolled at least half-time. Ohio state tax form 2013 The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. Ohio state tax form 2013 The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Ohio state tax form 2013 The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Ohio state tax form 2013 You will need to contact the eligible educational institution for qualified room and board costs. Ohio state tax form 2013    For tax years after 2010, the purchase of computer technology or equipment is only a qualified education expense if the computer technology or equipment is required for enrollment or attendance at an eligible institution. Ohio state tax form 2013 Designated beneficiary. Ohio state tax form 2013   The designated beneficiary is generally the student (or future student) for whom the QTP is intended to provide benefits. Ohio state tax form 2013 The designated beneficiary can be changed after participation in the QTP begins. Ohio state tax form 2013 If a state or local government or certain tax-exempt organizations purchase an interest in a QTP as part of a scholarship program, the designated beneficiary is the person who receives the interest as a scholarship. Ohio state tax form 2013 Half-time student. Ohio state tax form 2013   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic workload for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Ohio state tax form 2013 Eligible educational institution. Ohio state tax form 2013   For purposes of a QTP, this is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Ohio state tax form 2013 S. Ohio state tax form 2013 Department of Education. Ohio state tax form 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Ohio state tax form 2013 The educational institution should be able to tell you if it is an eligible educational institution. Ohio state tax form 2013   Certain educational institutions located outside the United States also participate in the U. Ohio state tax form 2013 S. Ohio state tax form 2013 Department of Education's Federal Student Aid (FSA) programs. Ohio state tax form 2013   How Much Can You Contribute Contributions to a QTP on behalf of any beneficiary cannot be more than the amount necessary to provide for the qualified education expenses of the beneficiary. Ohio state tax form 2013 There are no income restrictions on the individual contributors. Ohio state tax form 2013 You can contribute to both a QTP and a Coverdell ESA in the same year for the same designated beneficiary. Ohio state tax form 2013   Are Distributions Taxable The part of a distribution representing the amount paid or contributed to a QTP does not have to be included in income. Ohio state tax form 2013 This is a return of the investment in the plan. Ohio state tax form 2013 The designated beneficiary generally does not have to include in income any earnings distributed from a QTP if the total distribution is less than or equal to adjusted qualified education expenses (defined under Figuring the Taxable Portion of a Distribution , later). Ohio state tax form 2013 Earnings and return of investment. Ohio state tax form 2013    You will receive a Form 1099-Q, from each of the programs from which you received a QTP distribution in 2013. Ohio state tax form 2013 The amount of your gross distribution (box 1) shown on each form will be divided between your earnings (box 2) and your basis, or return of investment (box 3). Ohio state tax form 2013 Form 1099-Q should be sent to you by January 31, 2014. Ohio state tax form 2013 Figuring the Taxable Portion of a Distribution To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses. Ohio state tax form 2013 Adjusted qualified education expenses. Ohio state tax form 2013   This amount is the total qualified education expenses reduced by any tax-free educational assistance. Ohio state tax form 2013 Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Ohio state tax form 2013 Taxable earnings. Ohio state tax form 2013   Use the following steps to figure the taxable part. Ohio state tax form 2013 Multiply the total distributed earnings shown in box 2 of Form 1099-Q by a fraction. Ohio state tax form 2013 The numerator is the adjusted qualified education expenses paid during the year and the denominator is the total amount distributed during the year. Ohio state tax form 2013 Subtract the amount figured in (1) from the total distributed earnings. Ohio state tax form 2013 The result is the amount the beneficiary must include in income. Ohio state tax form 2013 Report it on Form 1040 or Form 1040NR, line 21. Ohio state tax form 2013 Example 1. Ohio state tax form 2013 In 2007, Sara Clarke's parents opened a savings account for her with a QTP maintained by their state government. Ohio state tax form 2013 Over the years they contributed $18,000 to the account. Ohio state tax form 2013 The total balance in the account was $27,000 on the date the distribution was made. Ohio state tax form 2013 In the summer of 2013, Sara enrolled in college and had $8,300 of qualified education expenses for the rest of the year. Ohio state tax form 2013 She paid her college expenses from the following sources. Ohio state tax form 2013   Gift from parents $1,600     Partial tuition scholarship (tax-free) 3,100     QTP distribution 5,300           Before Sara can determine the taxable part of her QTP distribution, she must reduce her total qualified education expenses by any tax-free educational assistance. Ohio state tax form 2013   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Equals: Adjusted qualified  education expenses (AQEE) $5,200   Since the remaining expenses ($5,200) are less than the QTP distribution, part of the earnings will be taxable. Ohio state tax form 2013 Sara's Form 1099-Q shows that $950 of the QTP distribution is earnings. Ohio state tax form 2013 Sara figures the taxable part of the distributed earnings as follows. Ohio state tax form 2013   1. Ohio state tax form 2013 $950 (earnings) × $5,200 AQEE  $5,300 distribution           =$932 (tax-free earnings)     2. Ohio state tax form 2013 $950 (earnings)−$932 (tax-free earnings)     =$18 (taxable earnings)  Sara must include $18 in income (Form 1040, line 21) as distributed QTP earnings not used for adjusted qualified education expenses. Ohio state tax form 2013 Coordination With American Opportunity and Lifetime Learning Credits An American opportunity or lifetime learning credit (education credit) can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Ohio state tax form 2013 This means that after the beneficiary reduces qualified education expenses by tax-free educational assistance, he or she must further reduce them by the expenses taken into account in determining the credit. Ohio state tax form 2013 Example 2. Ohio state tax form 2013 Assume the same facts as in Example 1 , except that Sara's parents claimed an American opportunity credit of $2,500 (based on $4,000 expenses). Ohio state tax form 2013   Total qualified education expenses $8,300     Minus: Tax-free educational assistance −3,100     Minus: Expenses taken into account  in figuring American opportunity credit −4,000     Equals: Adjusted qualified  education expenses (AQEE) $1,200           The taxable part of the distribution is figured as follows. Ohio state tax form 2013   1. Ohio state tax form 2013 $950 (earnings) × $1,200 AQEE  $5,300 distribution           =$215 (tax-free earnings)     2. Ohio state tax form 2013 $950 (earnings)−$215 (tax-free earnings)     =$735 (taxable earnings)       Sara must include $735 in income (Form 1040, line 21). Ohio state tax form 2013 This represents distributed earnings not used for adjusted qualified education expenses. Ohio state tax form 2013 Coordination With Coverdell ESA Distributions If a designated beneficiary receives distributions from both a QTP and a Coverdell ESA in the same year, and the total of these distributions is more than the beneficiary's adjusted qualified higher education expenses, the expenses must be allocated between the distributions. Ohio state tax form 2013 For purposes of this allocation, disregard any qualified elementary and secondary education expenses. Ohio state tax form 2013 Example 3. Ohio state tax form 2013 Assume the same facts as in Example 2 , except that instead of receiving a $5,300 distribution from her QTP, Sara received $4,600 from that account and $700 from her Coverdell ESA. Ohio state tax form 2013 In this case, Sara must allocate her $1,200 of adjusted qualified higher education expenses (AQHEE) between the two distributions. Ohio state tax form 2013   $1,200 AQHEE × $700 ESA distribution  $5,300 total distribution = $158 AQHEE (ESA)     $1,200 AQHEE × $4,600 QTP distribution  $5,300 total distribution = $1,042 AQHEE (QTP)   Sara then figures the taxable portion of her Coverdell ESA distribution based on qualified higher education expenses of $158, and the taxable portion of her QTP distribution based on the other $1,042. Ohio state tax form 2013 Note. Ohio state tax form 2013 If you are required to allocate your expenses between Coverdell ESA and QTP distributions, and you have adjusted qualified elementary and secondary education expenses, see the examples in chapter 7, Coverdell Education Savings Account under Coordination With Qualified Tuition Program (QTP) Distributions . Ohio state tax form 2013 Coordination With Tuition and Fees Deduction. Ohio state tax form 2013   A tuition and fees deduction can be claimed in the same year the beneficiary takes a tax-free distribution from a QTP, as long as the same expenses are not used for both benefits. Ohio state tax form 2013 Losses on QTP Investments If you have a loss on your investment in a QTP account, you may be able to take the loss on your income tax return. Ohio state tax form 2013 You can take the loss only when all amounts from that account have been distributed and the total distributions are less than your unrecovered basis. Ohio state tax form 2013 Your basis is the total amount of contributions to that QTP account. Ohio state tax form 2013 You claim the loss as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23 (Schedule A (Form 1040NR), line 9), subject to the 2%-of-adjusted-gross-income limit. Ohio state tax form 2013 If you have distributions from more than one QTP account during a year, you must combine the information (amount of distribution, basis, etc. Ohio state tax form 2013 ) from all such accounts in order to determine your taxable earnings for the year. Ohio state tax form 2013 By doing this, the loss from one QTP account reduces the distributed earnings (if any) from any other QTP accounts. Ohio state tax form 2013 Example 1. Ohio state tax form 2013 In 2013, Taylor received a final distribution of $1,000 from QTP #1. Ohio state tax form 2013 His unrecovered basis in that account before the distribution was $3,000. Ohio state tax form 2013 If Taylor itemizes his deductions, he can claim the $2,000 loss on Schedule A (Form 1040). Ohio state tax form 2013 Example 2. Ohio state tax form 2013 Assume the same facts as in Example 1 , except that Taylor also had a distribution of $9,000 from QTP #2, giving him total distributions for 2013 of $10,000. Ohio state tax form 2013 His total basis in these distributions was $4,500 ($3,000 for QTP #1 and $1,500 for QTP #2). Ohio state tax form 2013 Taylor's adjusted qualified education expenses for 2013 totaled $6,000. Ohio state tax form 2013 In order to figure his taxable earnings, Taylor combines the two accounts and determines his taxable earnings as follows. Ohio state tax form 2013   1. Ohio state tax form 2013 $10,000 (total distribution)−$4,500 (basis portion of distribution)     = $5,500 (earnings included in distribution)   2. Ohio state tax form 2013 $5,500 (earnings) x $6,000 AQEE  $10,000 distribution           =$3,300 (tax-free earnings)     3. Ohio state tax form 2013 $5,500 (earnings)−$3,300 (tax-free earnings)     =$2,200 (taxable earnings)                 Taylor must include $2,200 in income on Form 1040, line 21. Ohio state tax form 2013 Because Taylor's accounts must be combined, he cannot deduct his $2,000 loss (QTP #1) on Schedule A (Form 1040). Ohio state tax form 2013 Instead, the $2,000 loss reduces the total earnings that were distributed, thereby reducing his taxable earnings. Ohio state tax form 2013 Additional Tax on Taxable Distributions Generally, if you receive a taxable distribution, you also must pay a 10% additional tax on the amount included in income. Ohio state tax form 2013 Exceptions. Ohio state tax form 2013   The 10% additional tax does not apply to distributions: Paid to a beneficiary (or to the estate of the designated beneficiary) on or after the death of the designated beneficiary. Ohio state tax form 2013 Made because the designated beneficiary is disabled. Ohio state tax form 2013 A person is considered to be disabled if he or she shows proof that he or she cannot do any substantial gainful activity because of his or her physical or mental condition. Ohio state tax form 2013 A physician must determine that his or her condition can be expected to result in death or to be of long-continued and indefinite duration. Ohio state tax form 2013 Included in income because the designated beneficiary received: A tax-free scholarship or fellowship (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), or Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Ohio state tax form 2013 Made on account of the attendance of the designated beneficiary at a U. Ohio state tax form 2013 S. Ohio state tax form 2013 military academy (such as the USNA at Annapolis). Ohio state tax form 2013 This exception applies only to the extent that the amount of the distribution does not exceed the costs of advanced education (as defined in section 2005(d)(3) of title 10 of the U. Ohio state tax form 2013 S. Ohio state tax form 2013 Code) attributable to such attendance. Ohio state tax form 2013 Included in income only because the qualified education expenses were taken into account in determining the American opportunity or lifetime learning credit (see Coordination With American Opportunity and Lifetime Learning Credits , earlier. Ohio state tax form 2013 ) Exception (3) applies only to the extent the distribution is not more than the scholarship, allowance, or payment. Ohio state tax form 2013 Figuring the additional tax. Ohio state tax form 2013    Use Part II of Form 5329, to figure any additional tax. Ohio state tax form 2013 Report the amount on Form 1040, line 58, or Form 1040NR, line 56. Ohio state tax form 2013 Rollovers and Other Transfers Assets can be rolled over or transferred from one QTP to another. Ohio state tax form 2013 In addition, the designated beneficiary can be changed without transferring accounts. Ohio state tax form 2013 Rollovers Any amount distributed from a QTP is not taxable if it is rolled over to another QTP for the benefit of the same beneficiary or for the benefit of a member of the beneficiary's family (including the beneficiary's spouse). Ohio state tax form 2013 An amount is rolled over if it is paid to another QTP within 60 days after the date of the distribution. Ohio state tax form 2013 Do not report qualifying rollovers (those that meet the above criteria) anywhere on Form 1040 or 1040NR. Ohio state tax form 2013 These are not taxable distributions. Ohio state tax form 2013 Members of the beneficiary's family. Ohio state tax form 2013   For these purposes, the beneficiary's family includes the beneficiary's spouse and the following other relatives of the beneficiary. Ohio state tax form 2013 Son, daughter, stepchild, foster child, adopted child, or a descendant of any of them. Ohio state tax form 2013 Brother, sister, stepbrother, or stepsister. Ohio state tax form 2013 Father or mother or ancestor of either. Ohio state tax form 2013 Stepfather or stepmother. Ohio state tax form 2013 Son or daughter of a brother or sister. Ohio state tax form 2013 Brother or sister of father or mother. Ohio state tax form 2013 Son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law. Ohio state tax form 2013 The spouse of any individual listed above. Ohio state tax form 2013 First cousin. Ohio state tax form 2013 Example. Ohio state tax form 2013 When Aaron graduated from college last year he had $5,000 left in his QTP. Ohio state tax form 2013 He wanted to give this money to his younger brother, who was in junior high school. Ohio state tax form 2013 In order to avoid paying tax on the distribution of the amount remaining in his account, Aaron contributed the same amount to his brother's QTP within 60 days of the distribution. Ohio state tax form 2013 If the rollover is to another QTP for the same beneficiary, only one rollover is allowed within 12 months of a previous transfer to any QTP for that designated beneficiary. Ohio state tax form 2013 Changing the Designated Beneficiary There are no income tax consequences if the designated beneficiary of an account is changed to a member of the beneficiary's family. Ohio state tax form 2013 See Members of the beneficiary's family , earlier. Ohio state tax form 2013 Example. Ohio state tax form 2013 Assume the same situation as in the last example. Ohio state tax form 2013 Instead of closing his QTP and paying the distribution into his brother's QTP, Aaron could have instructed the trustee of his account to simply change the name of the beneficiary on his account to that of his brother. Ohio state tax form 2013 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in New York

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Albany Clinton Ave. & N. Pearl St.
Albany, NY 12207

Monday - Friday 8:30 a.m. - 4:30 p.m.

 

Services Provided

(518) 427-4250
Bethpage 999 Stewart Ave.
Bethpage, NY 11714

Monday - Friday 8:30 a.m. - 4:30 p.m.
 

Services Provided

(516) 576-7428
Binghamton 15 Henry St.
Binghamton, NY 13901

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(607) 721-0338
Bronx 1200 Waters Place
Bronx, NY 10461

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3660
Brooklyn 2 Metro Tech, 1st floor
Brooklyn, NY 11201

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(718) 834-6559
Buffalo 130 South Elmwood Ave.
Buffalo, NY 14202

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(716) 961-5100
Elmira 149 West Gray St.
Elmira, NY 14901

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00)

 

Services Provided

(607) 767-1012
Hauppauge 1180 Veterans Memorial Hwy.
Hauppauge, NY 11788

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(631) 851-4726
Jamestown

201 West Third Street
Jamestown, NY 14701

 

 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(716) 961-5100 
 Kingston 153 Sawkill Rd.
Kingston, NY 12401 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 339-5384
 New York (Harlem) 2283 Third Ave.
New York, NY 10035 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(718) 536-3699 
 New York (Downtown) 290 Broadway
New York, NY 10007 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(212) 436-1000
 New York (Midtown) 110 W. 44th St.
New York, NY 10036 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided  

(212) 719-6631 
 Poughkeepsie 191 Main St.
Poughkeepsie, NY 12601 

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 452-2220 
 Queensbury 375 Bay Rd.
Queensbury, NY 12804 

Monday - Friday 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(518) 798-6047 
 Rego Park 59-17 Junction Blvd.
Rego Park, NY 11368 

Monday - Friday 8:30 a.m.-4:30 p.m.


 Services Provided

(718) 760-6019 
 Rochester 255 East Ave.
Rochester, NY 14604 

Monday - Friday 8:30 a.m.-4:30 p.m.
 

Services Provided

(585) 263-5840 
Staten Island/remote
Taxpayer Assistance
available at
Project Hospitality
514 Bay Street
Staten Island, NY 10304 

Monday - Friday 8:30 a.m.-4:30 p.m. 
 

Virtual Services Provided

(212) 436-1000 
 Syracuse One Park Place
300 South State Street
Syracuse, NY  13202 

Monday - Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(315) 448-0807 
 Utica 10 Broad St.
Utica, NY  13501 

Monday - Friday 8:30 a.m.-4:00 p.m.

 

 Services Provided

(315) 793-1952 
 West Nyack 242 W. Nyack Rd.
West Nyack, NY 10994 

Monday - Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(845) 627-1487 
 White Plains 210 E. Post Rd.
White Plains, NY 10601 

Monday - Friday 8:30 a.m.-4:30 p.m.


Services Provided

(914) 684-7302 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Within New York call:
 

 Albany  (518) 427-5413
 Brooklyn  (718) 834-2200
 Buffalo  (716) 961-5300
 Manhattan  (212) 436-1011

Call 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
1 Clinton Ave., Room 600
Albany, NY 12207

Internal Revenue Service
201 Como Park Blvd.
Cheektowaga, NY 14425

Internal Revenue Service
290 Broadway, 5th FL
New York, NY 10007

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Ohio State Tax Form 2013

Ohio state tax form 2013 Index A Additional Medicare Tax, What's New Allocated tips, Allocated Tips Assistance (see Tax help) C Cash tips, How to keep a daily tip record. Ohio state tax form 2013 Credit card charge tips, How to keep a daily tip record. Ohio state tax form 2013 D Daily tip record, Keeping a Daily Tip Record E Electronic tip record, Electronic tip record. Ohio state tax form 2013 Electronic tip statement, Electronic tip statement. Ohio state tax form 2013 Employers Giving money to, for taxes, Giving your employer money for taxes. Ohio state tax form 2013 Reporting tips to, Reporting Tips to Your Employer EmTRAC program, Tip Rate Determination and Education Program F Figures Form 4070A, sample filled-in, Form 1040 Schedule C, Self-employed persons. Ohio state tax form 2013 Unreported tips, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Ohio state tax form 2013 Form 4070, What tips to report. Ohio state tax form 2013 Sample filled-in, Form 4070A, How to keep a daily tip record. Ohio state tax form 2013 Form 4137, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Ohio state tax form 2013 Form 8027, How to request an approved lower rate. Ohio state tax form 2013 Form W-2 Uncollected taxes, Giving your employer money for taxes. Ohio state tax form 2013 , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Ohio state tax form 2013 Free tax services, Free help with your tax return. Ohio state tax form 2013 G Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program H Help (see Tax help) M Missing children, photographs of, Reminder N Noncash tips, How to keep a daily tip record. Ohio state tax form 2013 P Penalties Failure to report tips to employer, Penalty for not reporting tips. Ohio state tax form 2013 Underpayment of estimated taxes, Giving your employer money for taxes. Ohio state tax form 2013 Publications (see Tax help) R Recordkeeping requirements Daily tip record, Keeping a Daily Tip Record Reporting Employee to report tips to employer, Reporting Tips to Your Employer Tip income, Introduction S Self-employed persons, Self-employed persons. Ohio state tax form 2013 Service charge paid as wages, Service charges. Ohio state tax form 2013 Social security and Medicare taxes Allocated tips, How to report allocated tips. Ohio state tax form 2013 Reporting of earnings to Social Security Administration, Why report tips to your employer. Ohio state tax form 2013 Tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Ohio state tax form 2013 Uncollected taxes on tips, Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Ohio state tax form 2013 T Tax help, How To Get Tax Help Tax returns, Reporting Tips on Your Tax Return Tip pools, How to keep a daily tip record. Ohio state tax form 2013 Tip Rate Determination and Education Program, Tip Rate Determination and Education Program Tip splitting, How to keep a daily tip record. Ohio state tax form 2013 TTY/TDD information, How To Get Tax Help U Uncollected taxes, Giving your employer money for taxes. Ohio state tax form 2013 , Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Ohio state tax form 2013 W Withholding, Why report tips to your employer. Ohio state tax form 2013 Prev  Up     Home   More Online Publications