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2015 Tax Law Changes

2015 Tax Law Changes and IRS Tax Brackets

Tax rateSingle filersMarried filing jointly or qualifying widow(er)Married filing separatelyHead of household
10%Up to $9,225Up to $18,450Up to $9,225Up to $13,150
15%$9,226 - $37,450$18,451 - $74,900$9,226 - $37,450$13,151 - $50,200
25%$37,451 - $90,750$74,901 - $151,200$37,451 - $75,600$50,201 - $129,600
28%$90,751 - $189,300$151,201 - $230,450$75,601 - $115,225$129,601 - $209,850
33%$189,301 - $411,500$230,451 - $411,500$115,226 - $205,750$209,851 - $411,500
35%$411,501 - $413,200$411,501 - $464,850$205,751 - $232,425$411,501 - $439,000
39.6%$413,201 or more$464,851 or more$232,426 or more$439,001 or more

Social Security wage ceiling
The maximum amount of your earned income on which you pay Social Security tax is now $118,500. When you reach that amount with one employer, they should stop withholding Social Security tax from your pay until the following year. If you work for more than one employer, and your total earnings are more than $118,500, Wecalculates a credit for any overpayment of Social Security taxes.

Foreign earned income exclusion
If you qualify, you can exclude up to $100,800 of your foreign earned income from your taxable income for 2015. If you and your spouse both work in a foreign country and meet the qualifications, you may each be able to exclude up to $100,800.

Adoption Credit
You may qualify for a credit equal to up to $13,400 of your adoption expenses. If your employer provides adoption benefits, you may also be able to exclude up to the same amount from your income. Both a credit and exclusion may be claimed for the same adoption, but not for the same expense. The credit is now permanent and indexed to inflation.

Child Tax Credit
Starting in 2015, if you claim a foreign earned income or housing exclusion, you cannot claim the refundable portion of the child tax credit, also known as the additional child tax credit.

Canceled debt exclusion
The canceled debit exclusion provides tax relief on canceled debt for many homeowners involved in the mortgage foreclosure crisis. You may exclude up to $2,000,000 ($1,000,000 if married filing separately) of canceled qualified principal residence indebtedness from taxable income.

Standard deduction
The standard amount you can deduct from income if you don't itemize your deductions is $6,300 ($12,600 for married couples filing jointly, or $9,100 if you file as head of household).

Personal exemptions
The personal exemption for 2015 is $4,000, up from $3,950.

Marriage penalty relief
This provision increases the standard deduction for married taxpayers filing jointly, and expands the 15% tax bracket.

Alternative Minimum Tax
The Alternative Minimum Tax (AMT) exemption amount rises in 2015 to $53,600 ($83,400, for married couples filing jointly).

Earned Income Credit
If you have no children, your maximum Earned Income Credit for 2015 is $503. With two children, the maximum amount is $5,548, and with one child, it is $3,359. If you have three or more qualifying children, the maximum Credit you can receive for 2015 is $6,242 (up from $6,143 in 2014).

American Opportunity Tax Credit
The American Opportunity Tax Credit expanded on the Hope Credit. The income limits are higher, the credit is available for more qualified expenses, and you can use the credit for four years of post-secondary education instead of just two. In addition, you can even get a refund if you don't owe any tax for up to 40% of the credit ($1,000).

Limitation on itemized deductions
If you have a high adjusted gross income, you may not be able to take all your itemized deductions, thanks to the Pease provision. Itemized deductions start to phase out at $154,950 if you are married filing separately ($258,250 for individuals, $284,050 if head of household, or $309,900 if filing jointly). Your itemized deductions are reduced by 3% of your adjusted gross income over these amounts, but they are never reduced by more than 80% of your otherwise allowable deductions.

Personal exemption phaseout (PEP)
Your personal exemptions for yourself, your spouse, and your dependents reduce your taxable income by $4,000 each. If your adjusted gross income is over $258,250 ($154,950 if married filing separately, $309,900 if filing jointly, or $284,050 if filing as head of household), your personal exemptions are reduced by 2% for each $2,500 or portion over these amounts. The exemption phases out completely at $380,750 ($432,400 if filing jointly, $216,200 if filing separately, $406,550 if filing as head of household).

Standard mileage
The standard mileage rate for the use of your car or other vehicle is up to 57.5 cents per mile for business and down to 23 cents per mile driven for medical or moving purposes. The rate for charitable travel remained the same at 14 cents per mile.

IRS Publications

Need help with a specific tax issue? A good resource for answers are the official IRS Publications. The IRS publications provide easy-to-follow explanations of common tax questions and tax issues that are faced by American taxpayers.

IRS Publication # IRS Publication Name
Publication 1

Your Rights as a Taxpayer

Derechos del Contribuyente

Publication 3

Armed Forces' Tax Guide

Publication 5

Your Appeal Rights and How To Prepare a Protest If You Don't Agree

Publication 17

Your Federal Income Tax

El Impuesto Federal sobre los Ingresos

Publication 54

Tax Guide for U.S. Citizens and Resident Aliens Abroad

Publication 225

Farmer's Tax Guide

Publication 334

Tax Guide for Small Business

Publication 463

Travel, Entertainment, Gift, and Car Expenses

Publication 501

Exemptions, Standard Deduction and Filing Information

Publication 502

Medical and Dental Expenses

Publication 503

Child and Dependent Care Expenses

Publication 504

Divorced or Separated Individuals

Publication 505

Tax Withholding and Estimated Tax

Publication 510

Excise Taxes

Publication 514

Foreign Tax Credit for Individuals

Publication 515

Withholding of Tax on Nonresident Aliens and Foreign Entities

Publication 516

U.S. Government Civilian Employees Stationed Abroad

Publication 517

Social Security and Other Information for Members of the Clergy and Religious Workers

Publication 519

U.S. Tax Guide for Aliens

Publication 521

Moving Expenses

Publication 523

Selling Your Home

Publication 524

Credit for the Elderly or Disabled

Publication 525

Taxable and Nontaxable Income

Publication 526

Charitable Contributions

Publication 527

Residential Rental Property

Publication 529

Miscellaneous Deductions

Publication 530

Tax Information for First-time Homeowners

Publication 531

Reporting Tip Income

Publication 534

Depreciating Property Placed in Service Before 1987

Publication 535

Business Expenses

Publication 536

Net Operating Losses

Publication 537

Installment Sales

Publication 538

Accounting Periods and Methods

Publication 541

Tax Information on Partnerships

Publication 542

Tax Information on Corporations

Publication 544

Sales and Other Dispositions of Assets

Publication 547

Casualties, Disasters, and Thefts

Publication 550

Investment Income and Expenses

Publication 551

Basis of Assets

Publication 554

Older Americans' Tax Guide

Publication 555

Community Property

Publication 556

Examination of Returns, Appeal Rights, and Claims for Refund

Publication 557

Tax-Exempt Status for Your Organization

Publication 559

Survivors, Executors and Administrators

Publication 560

Retirement Plans for Small Business

Publication 561

Determining the Value of Donated Property

Publication 570

Tax Guide for Individuals with Income from U.S. Possessions

Publication 571

Tax-Sheltered Annuity Plans - 403(b) plans

Publication 575

Pension and Annuity Income

Publication 583

Starting a Business and Keeping Records

Registro de Pérdidas Por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal)

Publication 584

Casualty, Disaster and Theft Loss Workbook (Personal-Use Property)

Publication 584-B

Business Casualty, Disaster and Theft Loss Workbook

Publication 587

Business Use of Your Home

Publication 594

The IRS Collection Process

Publication 596

Earned Income Credit (EIC)

Crédito por Ingreso del Trabajo

Publication 597

Information on the U.S.-Canada Income Tax Treaty

Publication 721

Tax Guide to U.S. Civil Service Retirement Benefits

Publication 901

U.S. Tax Treaties

Publication 907

Tax Highlights for Persons with Disabilities

Publication 908

Bankruptcy Tax Guide

Publication 915

Social Security and Equivalent Railroad Retirement Benefits

Publication 925

Passive Activity and At-Risk Rules

Publication 926

Household Employer's Tax Guide

Publication 929

Tax Rules for Children and Dependents

Publication 936

Home Mortgage Interest Deduction

Publication 938

Real Estate Mortgage Investment Conduits (REMICs) Reporting Information

Publication 939

General Rule for Pensions and Annuities

Publication 946

How To Depreciate Property

Publication 969

Health Savings Accounts & Tax-Favored Health Plans

Publication 970

Tax Benefits for Education

Publication 971

Innocent Spouse Relief

Publication 972

Child Tax Credit

Publication 1212

Guide to Original Issue Discount (OID) Instruments

Publication 1546

The Taxpayer Advocate Service of the IRS

Publication 1635

Understanding Your EIN Employer Identification Number

Publication 1660

Collection Appeal Rights (for Liens, Levies, and Seizures)

Publication 1779

Independent Contractor or Employee...

Publication 1915

Understanding Your Individual Taxpayer Identification Number ITIN

Entendiendo su Número de Identificación Personal del Contribuyente (ITIN)

Publication 2105

Why Do I Have to Pay Taxes?

Publication 3148

Tips on Tips (A Guide to Tip Income Reporting) for Employees

Publication 3402

Tax Issues for Limited Liability Companies

Publication 3598

The Audit Reconsideration Process

Publication 3605

Fast Track Mediation - A Process for Prompt Resolution of Tax Issues

Publication 4128

Tax Impact of Job Loss

Publication 4221-PC

Compliance Guide for 501(c)(3) Public Charities

Publication 4221-PF

Compliance Guide for 501(c)(3) Private Foundations

Publication 4681

Canceled Debts, Foreclosures, Repossessions, and Abandonments

Publication 5120

Facts of the Premium Tax Credit

Hechos sobre el Crédito Tributario de Prima

Publication 5152

Report Changes to the Marketplace As They Happen

Publication 5156

Facts about the Individual Shared Responsibility Provision

Publication 5172

Facts about Health Coverage Exemptions

Publication 5187

Health Care Law: What’s New for Individuals & Families

2014 Tax Law Changes

2014 Tax Law Changes

Social security wage ceiling, The maximum amount of your earned income on which you pay Social Security tax is now $117,000. When you reach that amount with one employer, they should stop withholding Social Security tax from your pay until the following year. If you work for more than one employer, and your total earnings are more than $117,000, We will calculates a credit for any overpayment of Social Security taxes.

Foregn earned income exclusion, If you qualify, you can exclude up to $99,200 of your foreign earned income from your taxable income for 2014. If you and your spouse both work in a foreign country and meet the qualifications, you may each be able to exclude up to $99,200.

Adoption credit, You may qualify for a credit equal to up to $13,190 of your adoption expenses. If your employer provides adoption benefits, you may also be able to exclude up to the same amount from your income. Both a credit and exclusion may be claimed for the same adoption, but not for the same expense. The credit is now permanent and indexed to inflation.

Homeowners cancelled debt exclusion, The canceled debit exclusion provides tax relief on canceled debt for many homeowners involved in the mortgage foreclosure crisis. You may exclude up to $2,000,000 ($1,000,000 if married filing separately) of canceled qualified principal residence indebtness from taxable income.

Mortgage insurance premium, You may be able to deduct qualified mortgage insurance premiums, also known as private mortgage insurance (PMI), you paid on a home as an itemized deduction. This amount may be reported in Box 4 of Form 1098.

Standard deduction, The standard amount you can deduct from income if you don't itemize your deductions is $6,200 ($12,400 for married couples filing jointly, or $9,100 if you file as head of household).

Personal exemptions, The personal exemption for 2014 is $3,950, up from $3,900.

Alternative minimum tax, The Alternative Minimum Tax (AMT) exemption amount rises in 2014 to $52,800 ($82,100, for married couples filing jointly).

Earned income credit, If you have no children, your maximum Earned Income Credit for 2014 is $496. With two children, the maximum amount is $5,460, and with one child, it is $3,305. If you have three or more qualifying children, the maximum Credit you can receive for 2014 is $6,143 (up from $6,044 in 2013).

American opportunity tax credit, The American Opportunity Tax Credit expanded on the Hope Credit. The income limits are higher, the credit is available for more qualified expenses, and you can use the credit for four years of post-secondary education instead of just two. In addition, you can even get a refund if you don't owe any tax for up to 40% of the credit ($1,000).

Tuition expense deduction, You can still deduct tuition expenses as an adjustment to income, even if you don't itemize your deductions. You generally take the tuition expense deduction if you don't qualify for an education credit or other tax break for the same expenses.

The affordable care act- obama care, Changes for 2014 include the addition of the Health Insurance Premium Tax Credit (see below) and the Individual Shared Responsibility Provision. The majority of taxpayers will see minimal impact on their 2014 federal taxes. For more information, www.coveredca.com .

Health insurance premium credit, If individuals or families purchase health insurance through the Health Insurance Marketplace, they may qualify for the new Health Insurance Premium Tax Credit. To qualify for the credit, your household income must fall between 100 percent and 400 percent of the federal poverty line, you may not be claimed as a dependent on any other taxpayer's return, and (if married), you must file jointly. In the case of spousal abuse or abandonment, this requirement may be waived.

Standard mileage rates, The standard mileage rate for the use of your car or other vehicle dropped half a cent to 56 cents per mile for business and 23.5 cents per mile driven for medical or moving purposes. The rate for charitable travel remained the same at 14 cents per mile

Taxable or Non-Taxable Income

Taxable or Non-Taxable Income?

Although most income you receive is taxable and must be reported onyour federal income tax return, there are some instances when incomemay not be taxable.The IRS offers the following list of items that do not have to beincluded as taxable income:

  • Adoption expense reimbursements for qualifying expenses
  • Child support payments
  • Gifts, bequests and inheritances
  • Workers' compensation benefits (some exceptions may apply; see Publication 525, Taxable and Nontaxable Income)
  • Meals and lodging for the convenience of your employer
  • Compensatory damages awarded for physical injury or physical sickness
  • Welfare benefits
  • Cash rebates from a dealer or manufacturer

Some income may be taxable under certain circumstances, but nottaxable in other situations. Examples of items that may or may not beincluded in your taxable income are:

  • Life insurance If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than thecost of the life insurance policy. Life insurance proceeds, whichwere paid to you because of the insured person’s death, aregenerally not taxable unless the policy was turned over to youfor a price.

 Scholarship or fellowship grant If you are a candidate for adegree, you can exclude from income amounts you receive as aqualified scholarship or fellowship. Amounts used for room andboard do not qualify for the exclusion. Non-cash income Taxable income may be in a form other thancash. One example of this is bartering, which is an exchange ofproperty or services. The fair market value of goods and servicesexchanged is fully taxable and must be included as income onForm 1040 of both parties.

All other items—including income such as wages, salaries, tips andunemployment compensation —are fully taxable and must beincluded in your income unless it is specifically excluded by law.These examples are not all-inclusive. For more information, seePublication 525, Taxable and Nontaxable Income, which can be obtained at the IRS.gov website.

Top Five Reasons

Top Five Reasons to E-file your Taxes

Are you still using the old school method of doing your taxes? Do you still mail paper forms to the IRS? If so, make this the year you switch to a much faster and safer way of filing your taxes. Join the nearly 126 million taxpayers who used IRS e-file to file their taxes last year. Here are the top five reasons why you should file electronically too:

1. Accurate and easy. IRS e-file is the best way to file an accurate tax return. The tax software that you use to e-file helps avoid mistakes by doing the math for you. It guides you every step of the way as you do your taxes. IRS e-file can also help with the new health care law tax provisions. The bottom line is that e-file is much easier than doing your taxes by hand and mailing paper tax forms.

2. Convenient options. You can buy commercial tax software to e-file or ask your tax preparer to e-file your tax return. You can also e-file through IRS Free File, the free tax preparation and e-file program available only on IRS.gov. You may qualify to have your taxes filed through the IRS Volunteer Income Tax Assistance or Tax Counseling for the Elderly programs. In general, VITA offers free tax preparation and e-file if you earned $53,000 or less. TCE offers help primarily to people who are age 60 or older.

3. Safe and secure. IRS e-file meets strict security guidelines. It uses secure encryption technology to protect your tax return. The IRS has safely and securely processed more than 1.3 billion e-filed tax returns from individuals since the program began.

4. Faster refunds. In most cases you get your refund faster when you e-file. That’s because there is nothing to mail and your return is virtually free of mistakes. The fastest way to get your refund is to combine e-file with direct deposit into your bank account. The IRS issues most refunds in less than 21 days.

5. Payment flexibility. If you owe taxes, you can e-file early and set up an automatic payment on any day until the April 15 due date. You can pay electronically from your bank account. You can also pay by check, money order, debit or credit card. Visit IRS.gov/payments for more information.

IRS Can Help if W-2s Are Missing

IRS Can Help if W-2s Are Missing

In most cases you get your W-2 forms by the end of January. Form W-2, Wage and Tax Statement, shows your income and the taxes withheld from your pay for the year. You need your W-2 form to file an accurate tax return.

If you haven’t received your form by mid-February, here’s what you should do:

  • Contact your employer. Ask your employer (or former employer) for a copy. Be sure that they have your correct address.
  • After Feb. 23. If you can’t get a copy from your employer, call the IRS at 800-829-1040 after Feb. 23. The IRS will send a letter to your employer on your behalf. You’ll need the following when you call:

Your name, address, Social Security number and phone number;

The dates you worked for the employer; and

An estimate of your wages and federal income tax withheld in that year. You can use your final pay stub for these amounts.

  • File on time. Your tax return is normally due on or before April 15. Use Form 4852, Substitute for Form W-2, Wage and Tax Statement, if you don’t get your W-2 in time to file. Estimate your wages and taxes withheld as best as you can. The IRS may need more time to process your return while it verifies your information. If you can’t finish your tax return by the due date, you can ask for more time to file. Get an extra six months by filing Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return. You can also e-file a request for more time. You can do this for free with IRS Free File.
  • Correct if necessary. You may need to correct your tax return if you get your missing W-2 after you file. If the tax information on the W-2 is different from what you originally reported, you may need to file an amended tax return. Use Form 1040X, Amended U.S. Individual Income Tax Return to make the change.

How to Get a Copy of Your Prior Year Tax Information

How to Get a Copy of Your Prior Year Tax Information

There are many reasons you may need a copy of your tax return information from a prior year. You may need it when applying for a student loan, home mortgage or for a VISA. If you don’t have your copy, the IRS can help. It’s easy to get a free transcript from the IRS. Here are several ways for you to get what you need:

  • Tax Return Transcript. A return transcript shows most line items from your tax return just as you filed it. It also includes forms and schedules you filed. However, it does not reflect changes made to the return after you filed it. In most cases, your tax return transcript will have all the information a lender or other agency needs.
  • Tax Account Transcript. This transcript shows any adjustments made by you or the IRS after you filed your return. It shows basic data, like marital status, type of return, adjusted gross income and taxable income.

How to Get a Transcript. You can request transcripts online, by phone or by mail. Both types of transcripts are free of charge. They are available for the most current tax year after the IRS has processed the return. You can also get them for the past three tax years.

Order online. Use the ‘Get Transcript’ tool available on IRS.gov. You can use this tool to confirm your identity and to immediately view and print copies of your transcript in a single session for free. The tool is available for five types of tax records: tax account transcript, tax return transcript, record of account, wage and income and verification of non-filing.

Order by phone. Call 800-908-9946. A recorded message will guide you through the process.

Order by mail. The easy way to order your transcript by mail is to use the “Get Transcript by Mail” online option on IRS.gov. On the other hand, you can complete and mail Form 4506T-EZ to get your tax return transcript. Use Form 4506-T to request your tax account transcript by mail.

  • How to Get a Tax Return Copy. Actual copies of your tax returns are generally available for the current tax year and as far back as six years. The fee per copy is $50. Complete and mail Form 4506 to request a copy of your tax return. Mail your request to the IRS office listed on the form for your area.

Delivery times for online and phone orders typically take 5 to 10 days from the time the IRS receives the request. You should allow 30 days to receive a transcript ordered by mail and 75 days for copies of your tax return. You can print tax forms online at IRS.gov/forms. To get forms in the mail go to IRS.gov/orderforms to place an order.

Taxable Income or Not Taxable Income – What You Need to Know about Income

Taxable Income or Not Taxable Income – What You Need to Know about Income

All income is taxable unless the law excludes it. Here are some basic rules you should know to help you file an accurate tax return:

  • Taxed income. Taxable income includes money you earn, like wages and tips. It also includes bartering, an exchange of property or services. The fair market value of property or services received is taxable.

Some types of income are not taxable except under certain conditions, including:

  • Life insurance. Proceeds paid to you because of the death of the insured person are usually not taxable. However, if you redeem a life insurance policy for cash, any amount that you get that is more than the cost of the policy is taxable.
  • Qualified scholarship. In most cases, income from this type of scholarship is not taxable. This means that amounts you use for certain costs, such as tuition and required books, are not taxable. On the other hand, amounts you use for room and board are taxable.
  • State income tax refund. If you got a state or local income tax refund, the amount may be taxable. You should have received a Form 1099-G from the agency that made the payment to you. If you didn’t get it by mail, the agency may have provided the form electronically. Contact them to find out how to get the form. Report any taxable refund you got even if you did not receive Form 1099-G.

Here are some types of income that are usually not taxable:

  • Gifts and inheritances
  • Child support payments
  • Welfare benefits
  • Damage awards for physical injury or sickness
  • Cash rebates from a dealer or manufacturer for an item you buy
  • Reimbursements for qualified adoption expenses

Facts That You Should Know about Capital Gains and Losses

Facts That You Should Know about Capital Gains and Losses

When you sell a capital asset the sale results in a capital gain or loss. A capital asset includes most property you own for personal use or own as an investment. Here are 10 facts that you should know about capital gains and losses:

1. Capital Assets. Capital assets include property such as your home or car, as well as investment property, such as stocks and bonds.

2. Gains and Losses. A capital gain or loss is the difference between your basis and the amount you get when you sell an asset. Your basis is usually what you paid for the asset.

3. Net Investment Income Tax. You must include all capital gains in your income and you may be subject to the Net Investment Income Tax. This tax applies to certain net investment income of individuals, estates and trusts that have income above statutory threshold amounts

4. Deductible Losses. You can deduct capital losses on the sale of investment property. You cannot deduct losses on the sale of property that you hold for personal use.

5. Long and Short Term. Capital gains and losses are either long-term or short-term, depending on how long you held the property. If you held the property for more than one year, your gain or loss is long-term. If you held it one year or less, the gain or loss is short-term.

6. Net Capital Gain. If your long-term gains are more than your long-term losses, the difference between the two is a net long-term capital gain. If your net long-term capital gain is more than your net short-term capital loss, you have a net capital gain.

7. Limit on Losses. If your capital losses are more than your capital gains, you can deduct the difference as a loss on your tax return. This loss is limited to $3,000 per year, or $1,500 if you are married and file a separate return.

8. Carryover Losses. If your total net capital loss is more than the limit you can deduct, you can carry over the losses you are not able to deduct to next year’s tax return. You will treat those losses as if they happened in that next year.

9. Forms to File. You often will need to file Form 8949, Sales and Other Dispositions of Capital Assets, with your federal tax return to report your gains and losses. You also need to file Schedule D, Capital Gains and Losses with your tax return.

10. Tax rates varies depending on your gain/income, please see IRS website for current rates.

Child Tax Credit

Child Tax Credit

The Child Tax Credit may save you money at tax-time if you have a qualified child. Here are six things you should know about the credit.

1. Amount. The Child Tax Credit may help reduce your federal income tax for each qualifying child that you are eligible to claim on your tax return.

2. Additional Child Tax Credit. If you qualify and get less than the full Child Tax Credit, you could receive a refund even if you owe no tax with the Additional Child Tax Credit.

3. Qualifications. For this credit, a qualifying child must pass several tests:

  • Age test. The child must have been under age 17 at the end of year for which Taxes needs to be filed.
  • Relationship test. The child must be your son, daughter, stepchild, foster child, brother, sister, stepbrother, or stepsister. The child may be a descendant of any of these individuals. A qualifying child could also include your grandchild, niece or nephew. You would always treat an adopted child as your own child. An adopted child includes a child lawfully placed with you for legal adoption.
  • Support test. The child must not have provided more than half of their own support for the year.
  • Dependent test. The child must be a dependent that you claim on your federal tax return.
  • Joint return test. The child cannot file a joint return for the year, unless the only reason they are filing is to claim a refund.
  • Citizenship test. The child must be a U.S. citizen, a U.S. national or a U.S. resident alien.
  • Residence test. In most cases, the child must have lived with you for more than half of the Year.

4. Limitations. The Child Tax Credit is subject to income limitations. The limits may reduce or eliminate your credit depending on your filing status and income.

Early Retirement Distributions

Key Points to Know about Early Retirement Distributions

Some people take an early withdrawal from their IRA or retirement plan. Doing so in many cases triggers an added tax on top of the income tax you may have to pay. Here are some key points you should know about taking an early distribution:

1. Early Withdrawals. An early withdrawal normally means taking the money out of your retirement plan before you reach age 59½

2. Additional Tax. If you took an early withdrawal from a plan last year, you must report it to the IRS. You may have to pay income tax on the amount you took out. If it was an early withdrawal, you may have to pay an added 10 percent tax.

3. Nontaxable Withdrawals. The added 10 percent tax does not apply to nontaxable withdrawals. They include withdrawals of your cost to participate in the plan. Your cost includes contributions that you paid tax on before you put them into the plan.

A rollover is a type of nontaxable withdrawal. A rollover occurs when you take cash or other assets from one plan and contribute the amount to another plan. You normally have 60 days to complete a rollover to make it tax-free.

4. Check Exceptions. There are many exceptions to the additional 10 percent tax. Some of the rules for retirement plans are different from the rules for IRAs. See IRS.gov for details about these rules.

5. File Form 5329. If you made an early withdrawal last year, you may need to file a form with your federal tax return. See Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, for details.

Five Key Facts about Unemployment Benefits

Five Key Facts about Unemployment Benefits

If you lose your job, you may qualify for unemployment benefits. The payments may serve as much needed relief. But did you know unemployment benefits are taxable? Here are five key facts about unemployment compensation:

1. Unemployment is taxable. You must include all unemployment compensation as income for the year. You should receive a Form 1099-G, Certain Government Payments by Jan. 31 of the following year. This form will show the amount paid to you and the amount of any federal income tax withheld.

2. Paid under U.S. or state law. There are various types of unemployment compensation. Unemployment includes amounts paid under U.S. or state unemployment compensation laws. For more information, see Publication 525, Taxable and Nontaxable Income.

3. Union benefits may be taxable. You must include benefits paid to you from regular union dues in your income. Other rules may apply if you contributed to a special union fund and those contributions are not deductible. In that case, you only include as income any amount that you got that was more than the contributions you made.

4. You may have tax withheld. You can choose to have federal income tax withheld from your unemployment. You can have this done using Form W-4V, Voluntary Withholding Request. If you choose not to have tax withheld, you may need to make estimated tax payments during the year.

5. Visit IRS.gov for help. If you’re facing financial difficulties, you should visit the IRS.gov page: “What Ifs” for Struggling Taxpayers. This page explains the tax effect of events such as job loss. For example, if your income decreased, you may be eligible for certain tax credits, like the Earned Income Tax Credit. If you owe federal taxes and can’t pay your bill, contact the IRS. In many cases, the IRS can take steps to help ease your financial burden.

Home Mortgage Debt Cancellation

Home Mortgage Debt Cancellation

If your lender cancels part or all of your debt, you normally must pay tax on that amount. However, the law provides for an exclusion that may apply to homeowners who had their mortgage debt cancelled in 2014. In most cases where the exclusion applies, the amount of the cancelled debt is not taxable. Here are the top 10 tax tips about mortgage debt cancellation:

1. Main Home. If the cancelled debt was a loan on your main home, you may be able to exclude the cancelled amount from your income. You must have used the loan to buy, build or substantially improve your main home to qualify. Your main home must also secure the mortgage.

2. Loan Modification. If your lender cancelled part of your mortgage through a loan modification or ‘workout,’ you may be able to exclude that amount from your income. You may also be able to exclude debt discharged as part of the Home Affordable Modification Program, or HAMP. The exclusion may also apply to the amount of debt cancelled in a foreclosure.

3. Refinanced Mortgage. The exclusion may apply to amounts cancelled on a refinanced mortgage. This applies only if you used proceeds from the refinancing to buy, build or substantially improve your main home. Amounts used for other purposes don’t qualify.

4. Other Cancelled Debt. Other types of cancelled debt such as second homes, rental and business property, credit card debt or car loans do not qualify for this special exclusion. On the other hand, there are other rules that may allow those types of cancelled debts to be nontaxable.

5. Form 1099-C. If your lender reduced or cancelled at least $600 of your debt, you should receive Form 1099-C, Cancellation of Debt, in January of the next year. This form shows the amount of cancelled debt and other information.

6. Form 982. If you qualify, report the excluded debt on Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness. File the form with your federal income tax return.

Ways to Pay Your Federal Income Tax Liability

Ways to Pay Your Federal Income Tax Liability

If you owe federal tax, the IRS offers many convenient ways to pay. Make sure you pay by the April 15 deadline, even if you get an extension of time to file your 2014 tax return. Here are some of the ways to pay your tax:

  • Use Direct Pay. IRS Direct Pay offers individuals a free, secure and easy way to pay. You can schedule a payment in advance to pay your tax directly from your checking or savings account. You don’t need to register, write a check or find a mailbox. Direct Pay gives you instant confirmation after you make a payment.
  • Pay by Debit or Credit Card. Choose an approved payment processor to make a tax payment online, by phone or by mobile device. It’s safe and secure. The payment processor will charge a processing fee. The fees vary by service provider and may be tax deductible. No part of the fee goes to the IRS.
  • Pay When You E-file. If you file your federal tax return electronically you can schedule a payment at the time that you file. You can pay directly from your bank account using Electronic Funds Withdrawal. You choose the date and amount of the payment, and as long as it is before your due date, it will be on time. Some software that you use to e-file also allows you to pay by debit or credit card with a processing fee.
  • Other Options to Pay. The IRS offers other ways to pay, including:
  • Use the Electronic Federal Tax Payment System to pay your taxes online or by phone. This free system provides security, convenience and accuracy.
  • Pay by Check or Money Order. Make the check, money order or cashier’s check payable to the U.S. Treasury. Do not staple, clip or attach your payment to the tax form. Include your name, address, daytime phone number and Social Security number on the front of the payment. Use the SSN shown first if it's a joint return. Also include the tax year and related tax form or notice number. Do not send cash through the mail.
  • Can’t Pay Now? If you are unable to pay in full you have options:
  • Apply for an online payment agreement to pay your tax liability over time. Use the IRS.gov tool to set up a direct debit installment agreement. With a direct debit plan there is no need to write a check and mail it each month.
  • Owe more than you can afford? An offer in compromise, or OIC, may allow you to settle for less than the full amount you owe. It may be an option for you if you can't pay your full tax liability. It may also be an option if paying in full creates a financial hardship. Not everyone qualifies, so you should explore all other ways to pay before submitting an OIC. Use the Offer in Compromise Pre-Qualifier tool to see if you are eligible for an OIC.

In short, remember to pay your tax liability on time. If you are suffering a financial hardship, the IRS is willing to work with you.

Please note, call the IRS or California Franchise Tax Board Office to confirm hours of operations, prior to visit.

List of IRS Local Offices


801 Tom Martin Dr.
Birmingham, AL 35211

(205) 912-5333


202 W. Adams St.
Dothan, AL 36303

(334) 702-3470


204 S. Walnut St.
Florence, AL 35630

(256) 764-6731


5123 Research Dr.
Huntsville, AL 35805

(256) 539-0642


1110 Montlimar Dr.
Mobile, AL 36609

(251) 341-5946


1285 Carmichael Way
Montgomery, AL 36106

(334) 264-2453


949 E. 36th Ave.
Anchorage, AK 99508

(907) 271-6391


101 12th Ave.
Fairbanks, AK 99701

(907) 456-0204

Bullhead City

2580 Hwy. 95
Bullhead City, AZ 86442

(877) 647-0788


1515 E. Cedar Ave.
Flagstaff, AZ 86004

(928) 214-3303

Lake Havasu City

1940 Mesquite Ave.
Lake Havasu City, AZ 86403

Not Available


1818 E. Southern Ave.
Mesa, AZ 85204

(480) 503-7355


4041 N Central Ave.
Phoenix, AZ 85012

(602) 636-9199


434 W. Gurley St.
Prescott, AZ 86301

(928) 227-9065


300 W. Congress
Tucson, AZ 85701

(520) 205-5008


2285 S. 4th Ave.
Yuma, AZ 85364

(928) 726-9530


655 E. Millsap Rd.
Fayetteville, AR 72703

(479) 442-3948

Ft. Smith

4905 Old Greenwood Rd.
Ft. Smith, AR 72903

(479) 649-8602


615 S. Main St.
Jonesboro, AR 72401

(870) 802-0219

Little Rock

700 W. Capitol
Little Rock, AR 72201

(501) 396-5711


4825 Coffee Rd.
Bakersfield, CA 93308

(661) 632-2799


751 Daily Dr.
Camarillo, CA 93010

(805) 445-4771


1395 Ridgewood Dr.
Chico, CA 95973

(530) 343-2324

El Centro

2345 S. Second St.
El Centro, CA 92243

(760) 592-2085

El Monte

9350 East Flair Dr.
El Monte, CA 91731

(626) 927-1201


2525 Capitol St
Fresno, CA 93721

(559) 444-2044

Laguna Niguel

24000 Avila Rd.
Laguna Niguel, CA 92677

(949) 389-4002

Long Beach

501 W. Ocean Blvd.
Long Beach, CA 90802

(562) 491-7751

Los Angeles

300 N. Los Angeles St.
Los Angeles, CA 90012

(213) 576-3009


1700 Standiford Avenue
Modesto, CA 95350

(209) 900-6760


1301 Clay St.
Oakland, CA 94612

(510) 637-2487

Palm Springs

556 S. Paseo Dorotea
Palm Springs, CA 92264

(760) 866-6125


850 Industrial St.
Redding, CA 96002

(530) 224-0695


4330 Watt Ave.
Sacramento, CA 95821

(916) 974-5225


928 East Blanco Rd
Salinas, CA 93901

(831) 753-6895

San Bernardino

290 N. D St.
San Bernardino, CA 92401

(909) 388-8108

San Diego

880 Front St.
San Diego, CA 92101

(619) 615-9555

San Francisco

450 Golden Gate Ave.
San Francisco, CA 94102

(415) 553-8990

San Jose

55 S. Market St.
San Jose, CA 95113

(408) 283-1569

San Marcos

1 Civic Center Dr.
San Marcos, CA 92069

(760) 736-7355

Santa Ana

801 Civic Center Drive W.
Santa Ana, CA 92701

(714) 347-9204

Santa Barbara

1332 Anacapa St.
Santa Barbara, CA 93101

(805) 564-7555

Santa Maria

2384 Professional Parkway
Santa Maria, CA 93455

(805) 352-0355

Santa Rosa

777 Sonoma Ave.
Santa Rosa, CA 95404

(707) 535-3859


4643 Quail Lakes Dr.
Stockton, CA 95207

(209) 476-7501

Van Nuys

6230 Van Nuys Blvd.
Van Nuys, CA 91401

(818) 779-3625


5300 W. Tulare St.
Visalia, CA 93277

(559) 265-4109

Walnut Creek

185 Lennon Lane
Walnut Creek, CA 94598

(925) 935-9308

Colorado Springs

2864 S. Circle Dr.
Colorado Springs, CO 80906

(719) 579-5227


1999 Broadway
Denver, CO 80202

(303) 446-1675

Ft. Collins

301 S. Howes St.
Ft. Collins, CO 80521

(970) 221-0688

Grand Junction

400 Rood Ave.
Grand Junction, CO 81505

(970) 241-6265


915 Lafayette Blvd.
Bridgeport, CT 06604

(203) 384-5818


131 West St.
Danbury, CT 06810

(203) 840-4195


135 High St.
Hartford, CT 06103

(860) 756-4505

New Haven

150 Court St.
New Haven, CT 06510


New London

Shaws Cove 2 Howard St.
New London, CT 06320

(860) 439-7963


761 Main Ave.
Norwalk, CT 06851

(203) 840-4195


14 Cottage Pl.
Waterbury, CT 06702

(203) 596-4727


611 S. Dupont Hwy.
Dover, DE 19901

(302) 678-2784


21309 Berlin Rd. Unit 13
Georgetown, DE 19947

(443) 853-5668


844 King St.
Wilmington, DE 19801

(302) 573-6343

Washington, DC

77 K Street NE
Washington, DC 20002

(202) 803-9000

Daytona Beach

149 S. Ridgewood Ave.
Daytona Beach, FL 32114

(386) 254-7360

Fort Myers

4210 Metro Parkway
Ft Myers, FL 33916

(239) 938-7601


104 N. Main St.
Gainesville, FL 32601

(352) 395-6197


400 West Bay St.
Jacksonville, FL 32202

(904) 665-1040


2133 Harden Blvd.
Lakeland, FL 33803

(863) 904-3399


850 Trafalgar Ct.
Maitland, FL 32751

(407) 660-5830


431 N. Wickham Rd.
Melbourne, FL 32935

(321) 253-7700


51 S.W. First Ave.
Miami, FL 33130

(305) 982-5077


3300 SW 34th Ave.
Ocala, FL. 34474

(352) 401-0010

Panama City

651-F West 14th St.
Panama City, FL 32401



7180 9th Ave. North
Pensacola, FL. 32504

(850) 435-8468


7850 S.W. 6th Ct.
Plantation, FL 33324

(954) 423-7300

Port St. Lucie

7410 South US Hwy. 1
Port St. Lucie, FL 34952

(772) 340-5606

Saint Petersburg

9450 Koger Blvd.
Saint Petersburg, FL 33702

(727) 568-2459


5971 Cattle Ridge Blvd.
Sarasota, FL 34232

(941) 378-6448


1211 Governor's Square Blvd.
Tallahassee, FL 32301

(850) 942-8995


3848 W. Columbus Dr.
Tampa, FL 33607

(813) 348-1831

West Palm Beach

1700 Palm Beach Lakes Blvd.
West Palm Beach, FL 33401

(561) 616-2002


235 Roosevelt Ave.
Albany, GA 31701

(229) 430-8401


355 E. Hancock Ave.
Athens, GA 30601

(706) 546-2008

Atlanta (Woodcock)

2888 Woodcock Blvd.
Atlanta, GA 30341

(404) 338-7962

Atlanta (Summit)

401 W. Peachtree St. NW
Atlanta, GA 30308

(404) 338-7962


3154 Perimeter Pkwy.
Augusta GA 30909

(706) 868-1374


6068 Business Park Dr.
Columbus, GA 31909

(706) 494-9079


329 Oak St.
Gainesville, GA 30501

(770) 536-2235


435 2nd St.
Macon, GA 31201

(478) 752-6770


600 E. First St.
Rome, GA 30161

(706) 291-5680


Park of Commerce Blvd.
Savannah, GA 31405

(912) 651-1430


1899 Powers Ferry Rd.
Atlanta, GA 30339

(404) 338-7962


101 Aupuni St.
Hilo, HI 96720

(808) 935-8052


300 Ala Moana Blvd.
Honolulu, HI 96850

(808) 566-2705


2200 Main St.
Wailuku, HI 96793

(808) 242-6450


550 W. Fort St.
Boise, ID 83724

(208) 387-2847

Idaho Falls

1820 E. 17th St.
Idaho Falls, ID 83404

(208) 523-8041


275 S. 5th Ave.
Pocatello, ID 83201

(208) 236-6795


301 S. Prospect Rd.
Bloomington, IL 61704

(309) 661-0032


310 W. Church St.
Champaign, IL 61820

(217) 398-5210


230 S. Dearborn St.
Chicago, IL 60604

(312) 292-4912


306 W. Eldorado
Decatur, IL 62522

(217) 862-6015

Downers Grove

2001 Butterfield Rd.
Downers Grove, IL 60515

(630) 493-5291

Fairview Heights

380 Fountain Office Ct.
Fairview Heights, IL 62208

(618) 632-2567


2066 Windish Dr.
Galesburg, IL 61401

(309) 345-4158

Mt. Vernon

105 S. Sixth St.
Mt. Vernon, IL 62864

(618) 632-2567

Orland Park

14479 John Humphrey Dr.
Orland Park, IL 60462

(708) 873-8310


2415 West Cornerstone Ct.
Peoria, IL 61614

(309) 671-7264


3701 East Lake Centre Dr.
Quincy, IL 62305

(217) 224-8208


4920 E. State St.
Rockford, IL 61108

(815) 334-7026

Schiller Park

5100 River Rd.
Schiller Park, IL 60176

(847) 737-6688


3101 Constitution Dr.
Springfield, IL 62704

(217) 862-6015


2017 S. Liberty Dr.
Bloomington, IN 47403

(812) 337-7600


2425 Northpark Dr.
Columbus, IN 47203

(812) 379-7400


7409 Eagle Crest Blvd.
Evansville, IN 47715

(812) 474-4800

Ft. Wayne

201 E. Rudisill Blvd.
Fort Wayne, IN 46806

(260) 458-5000


575 N. Pennsylvania St.
Indianapolis, IN 46204

(317) 685-7500


955 Mezzanine Dr.
Lafayette, IN 47905

(765) 449-3880


233 E. 84th Dr.
Merrillville, IN 46410

(219) 736-4378


225 N. High St.
Muncie, IN 47305

(765) 216-0570

South Bend

100 E Wayne St
South Bend, IN 46601

(574) 236-8149

Terre Haute

801 Wabash Ave.
Terre Haute, IN 47807

(812) 233-6060

Cedar Rapids

425 Second St. SE
Cedar Rapids, IA 52401

(319) 364-5327


101 W. 2nd St.
Davenport, IA 52801

(563) 326-6052

Des Moines

210 Walnut St.
Des Moines, IA 50309

(515) 564-6618

Sioux City

3539 Southern Hills Dr.
Sioux City, IA 51106

(712) 274-8019


201 Tower Park Dr.
Waterloo, IA 50701

(319) 234-5719


205 Adams St.
Waterloo, IA 50703

Not available

Overland Park

6717 Shawnee Mission Pkwy
Overland Park, KS 66202

(816) 966-2840


120 S.E. Sixth Ave.
Topeka, KS 66603

(785) 235-3053


555 N. Woodlawn
Wichita, KS 67208

(316) 352-7401

Bowling Green

200 West Professional
Bowling Green, KY 42104

(270) 782-7667


121 W. Tenth St.
Hopkinsville, KY 42240

(270) 886-6625


1500 Leestown Rd.
Lexington, KY 40511

(859) 244-2400


600 Dr. Martin Luther
Louisville, KY 40202

(502) 912-5060


401 Frederica St.
Owensboro, KY 42301

(270) 852-8490


2765 Wayne Sullivan Dr.
Paducah, KY 42003

(270) 443-1977


311 N. Arnold Ave.
Prestonsburg, KY 41653

(606) 889-1590


3508 Government St.
Alexandria, LA. 71302

(318) 445-8028


3717 Government St.
Alexandria, LA 71302

(318) 445-8028

Baton Rouge

2600 Citiplace Centre
Baton Rouge, LA. 70808

(225) 343-8625


423 Lafayette St.
Houma, LA 70360

(985) 876-0949


4021-A Ambassador
Lafayette, LA 70503

(337) 269-4036

Lake Charles

One Lake Shore Dr.
Lake Charles, LA 70629

(337) 433-1362


1401 Hudson Ln.
Monroe, LA 71201

(318) 410-7571

New Orleans

1555 Poydras St.
New Orleans, LA 70112

(504) 558-3344


3007 Knight St.
Shreveport, LA 71105

(318) 869-6310


68 Sewall St.
Augusta, ME 04330

(207) 622-1508


202 Harlow St.
Bangor, ME 04401

(207) 942-8573


217 Main St.
Lewiston, ME 04240

(207) 782-6795

Presque Isle

36 North St.
Presque Isle, ME 04769

(207) 764-0947

South Portland

220 Maine Mall Rd.
So. Portland, ME 04106

(207) 879-4683


190 Admiral Cochrane Dr.
Annapolis, MD 21401

(443) 853-5668


31 Hopkins Plaza
Baltimore, MD 21201

(443) 853-5660


201 Thomas- Johnson Dr.
Frederick, MD 21702

(301) 228-2838


1260 Maryland Ave.
Hagerstown, MD 21740

(240) 382-6925


8401 Corporate Dr.
Landover, MD 20785

(240) 613-7952


14701 National Highway
LaVale, MD 21502

(301) 729-6397


6010 Executive Blvd
Rockville, MD 20852

(240) 613-8976


212 West Main St.
Salisbury, MD 21801

(443) 853-5661


15 New Sudbury St.
Boston, MA 02203

(617) 316-2850


120 Liberty St.
Brockton, MA 02301

(508) 586-4671


881 Main St.
Fitchburg, MA 01420

(978) 342-0016


75 Perseverance Way
Hyannis, MA 02601

(508) 775-0029


1550 Main St.
Springfield, MA 01103

(413) 788-0284


1 Montvale Ave.
Stoneham, MA 02180

(781) 835-4350


120 Front St.
Worcester, MA 01608

(508) 793-8227


500 Woodward Ave.
Detroit, MI 48226

(313) 628-3722


917 N. Saginaw St.
Flint, MI 48503

(810) 342-6190

Grand Rapids

3251 N. Evergreen Dr.
Grand Rapids, MI 49525

(616) 365-4700


1055 W. Baraga Ave.
Marquette, MI 49855

(906) 228-7845


4901 Towne Centre
Saginaw, MI 48604

(989) 797-8560

Traverse City

2040 N. US 31 South
Traverse City, MI 49685

(231) 932-2192


1550 American Blvd. East
Bloomington, MN 55425

(651) 312-8082


515 W. First St.
Duluth, MN 55802

(218) 626-1624


1921 Excel Dr.
Mankato, MN 56001

(507) 625-4977


250 Marquette Ave.
Minneapolis, MN 55401

(651) 312-8082


310 South Broadway
Rochester, MN 55904

(507) 281-3044

St. Cloud

1010 W. Saint Germain St.
St. Cloud, MN 56301

(320) 251-9261

St. Paul

430 North Wabasha St.
St. Paul, MN 55101

(651) 312-8082


Third & Sharkey Ave.
Clarksdale, MS 38614

(662) 627-9101


2209 Fifth St. N.
Columbus, MS 39705

(662) 328-6957


11309 Old Highway 49
Gulfport, MS 39503

(228) 831-3320


701 North Main St.
Hattiesburg, MS 39401

(601) 264-7991


100 W. Capital St.
Jackson, MS 39269

(601) 292-4711


111 E. Troy St.
Tupelo, MS 38804

(662) 842-5870

Cape Girardeau

137 S. Broadview
Cape Girardeau, MO 63703

(573) 334-1552


1122 Town and Country
Chesterfield, MO 63017

(314) 612-4002

Jefferson City

3702 W. Truman Blvd.
Jefferson City, MO 65109

(573) 635-6827


402 S. Main St.
Joplin, MO 64801

(417) 889-9828

Kansas City

30 W. Pershing Rd.
Kansas City MO 64108

(816) 966-2840


2937 S. Claremont Ave
Springfield, MO 65804

(417) 889-9828

St. Joseph

1211 North Belt Highway
St. Joseph, MO 64506

(816) 966-2840

St. Louis

1222 Spruce St.
St. Louis, MO 63103

(314) 612-4002


2900 4th Ave. N.
Billings, MT 59101

(406) 247-7446


1805 S. 22nd Ave.
Bozeman, MT 59718

(406) 582-8671

Great Falls

11 5th St. N.
Great Falls, MT 59401

(406) 761-8095


10 W. 15th St., Ste.
Helena, MT 59626

(406) 441-1039


275 Corporate Ave.
Kalispell, MT 59901

(406) 752-6636


2681 Palmer St.
Missoula, MT 59808

(406) 728-9127


100 Centennial Mall N.
Lincoln, NE 68508

(402) 473-4680


208 N. Fifth St.
Norfolk, NE 68701

(402) 371-1503

North Platte

300 E. Third St.
North Platte, NE 69101

(308) 532-8810


1616 Capitol Ave.
Omaha, NE 68102

(402) 233-7232


2001 Broadway
Scottsbluff, NE 69361

(308) 635-3435

Las Vegas

110 City Parkway
Las Vegas, NV 89106

(702) 868-5005


200 S. Virginia St.
Reno, NV 89501

(775) 824-2218


1000 Elm St.
Manchester, NH 03101

(603) 668-6763


410 Amherst St.
Nashua, NH 03063

(603) 594-8370


80 Daniel St.
Portsmouth, NH 03801

(603) 430-9598

Cherry Hill

51 Haddonfield Rd.
Cherry Hill, NJ 08002

(856) 321-1328


100 Dey Place
Edison, NJ 08817

(732) 572-9752


4 Paragon Way
Freehold, NJ 07728

(732) 660-0063

Mays Landing

5218 Atlantic Ave.
Mays Landing, NJ 08330

(609) 625-0678


200 Sheffield St.
Mountainside, NJ 07092

(908) 301-2112


20 Washington Place
Newark, NJ 07102

(973) 645-6690


1 Kalisa Way
Paramus, NJ 07652

(201) 634-7052


1719 Route 10 East
Parsippany, NJ 07054

(973) 808-0821


200 Federal Plaza
Paterson, NJ 07505

(973) 357-4114


50 West State St.
Trenton, NJ 08608

(609) 989-0533


5338 Montgomery Blvd.
Albuquerque, NM 87109

(505) 837-5631


800 E. 30th St.
Farmington, NM 87401

(505) 427-5058


3501 E. Main St, Ste N
Farmington, NM 87499

(505) 427-5058

Las Cruces

505 S. Main, Ste. 149
Las Cruces, NM 88001

(575) 526-0161


200 E. 4th Street
Roswell, NM 88202

(575) 578-6033

Santa Fe

2945 Rodeo Park Dr. East
Santa Fe, NM 87505

(505) 424-5961


Clinton Ave. & N. Pearl St.
Albany, NY 12207

(518) 427-4250


999 Stewart Ave.
Bethpage, NY 11714

(516) 576-7428


15 Henry St.
Binghamton, NY 13901

(607) 721-0338


1200 Waters Pl.
Bronx, NY 10461

(718) 536-3660


2 Metro Tech,
Brooklyn, NY 11201

(718) 834-6559


130 South Elmwood Ave.
Buffalo, NY 14202

(716) 961-5100


149 West Gray St.
Elmira, NY 14901

(607) 767-1012


1180 Veterans Memorial Hwy.
Hauppauge, NY 11788

(631) 851-4726


201 West Third St.
Jamestown, NY 14701

(716) 961-5100


153 Sawkill Rd.
Kingston, NY 12401

(845) 339-5384

New York

2283 Third Ave.
New York, NY 10035

(646) 672-5682

New York (Downtown)

290 Broadway
New York, NY 10007

(212) 436-1000


191 Main St.
Poughkeepsie, NY 12601

(845) 451-7101


375 Bay Rd.
Queensbury, NY 12804

(518) 798-6047

Rego Park

59-17 Junction Blvd.
Rego Park, NY 11368

(718) 760-6019


255 East Ave.
Rochester, NY 14604

(585) 263-5840

Staten Island

514 Bay St.
Staten Island, NY 10304

(212) 436-1000


300 South State St.
Syracuse, NY 13202

(315) 448-0807


10 Broad St.
Utica, NY 13501

(315) 793-1952

West Nyack

242 W. Nyack Rd.
West Nyack, NY 10994

(845) 627-1487

White Plains

210 E. Post Rd.
White Plains, NY 10601

(914) 684-7302


151 Patton Ave.
Asheville, NC 28801

(828) 271-4764


10715 David Taylor Dr.
Charlotte, NC 28262

(704) 548-4100


3308 Durham Chapel Hill Blvd.
Durham, NC 27707

(919) 401-0300


225 Green St.
Fayetteville, NC 28301

(910) 223-3580


4905 Koger Blvd.
Greensboro, NC 27407

(336) 574-6024


2835 South Charles Blvd.
Greenville, NC 27858

(252) 561-4040


115 Fifth Ave. NW
Hickory, NC 28601

(828) 267-7655


4405 Bland Rd.
Raleigh, NC 27609

(919) 850-1100


3340 Jaeckle Dr.
Wilmington, NC 28403

(910) 254-5198


1677 Westbrook Plaza
Winston-Salem, NC 27103

(336) 659-2740


4503 Coleman St.
Bismarck, ND 58503

(701) 221-5834


657 Second Ave. N.
Fargo, ND 58102

(701) 232-4710

Grand Forks

102 N. Fourth St.
Grand Forks, ND 58203

(701) 746-5283


100 1st St. SW
Minot, ND 58701

(701) 839-7741


2 S. Main St.
Akron, OH 44308

(330) 253-7013


301 McKinley Ave. SW
Canton, OH 44702

(330) 588-4417


550 Main St.
Cincinnati, OH 45202

(513) 263-3333


1240 E. Ninth St.
Cleveland, OH 44199

(216) 522-4048


200 N. High St.
Columbus, OH 43215

(614) 280-8691


200 W. Second St.
Dayton, OH 45402

(937) 610-2182


401 W. North St.
Lima, OH 45801

(419) 223-5873


180 N. Diamond St.
Mansfield, OH 44902

(419) 522-9204


Four Seagate
Toledo, OH 43604

(419) 213-5165


10 E. Commerce St.
Youngstown, OH 44503

(330) 746-0006


601 S. Harding
Enid, OK 73703

(580) 234-5417


2202 SW A Ave.
Lawton, OK 73501

(580) 357-5492

Oklahoma City

55 N. Robinson
Oklahoma City, OK 73102

(405) 297-4057


1645 S. 101st East Ave.
Tulsa, OK 74128

(918) 622-8482


250 NW Franklin Ave.
Bend, OR 97701

(541) 706-5732


211 E 7th
Eugene, OR 97401

(541) 342-8745


960 Ellendale Dr.
Medford, OR 97504

(541) 282-1350


1220 SW Third Ave.
Portland, OR 97204

(503) 265-3501


1660 Oak St. S.E.
Salem, OR 97301

(503) 587-3101


1601 Eleventh Ave.
Altoona, PA 16601

(814) 944-3532


3 W. Broad St.
Bethlehem, PA 18018

(610) 865-8208


230 Executive Dr.
Cranberry TWP, PA 16066

(724) 772-5111


1314 Griswold Plaza
Erie, PA 16501

(724) 229-5985


228 Walnut St.
Harrisburg, PA 17101

(717) 777-9650


200 Lakeside Dr.
Horsham, PA 19044

(215) 887-6134


319 Washington St.
Johnstown, PA 15901

(724) 229-5985

King of Prussia

601 South Henderson Rd.
King of Prussia, PA 19406

(610) 992-5130


1720 Hempstead Rd.
Lancaster, PA 17601

(717) 291-1994


1400 N. Providence Rd.
Media, PA 19063

(610) 891-6002


4314 Old William Penn Hwy
Monroeville, PA 15146

(412) 856-1913


600 Arch St.
Philadelphia, PA 19106

(267) 941-6800


1000 Liberty Ave.
Pittsburgh, PA 15222

(724) 229-5985


201 Penn St.
Reading, PA 19601

(610) 320-5154


409 Lackawanna Ave.
Scranton, PA 18503

(570) 961-2493

State College

420 Holmes St.,
Bellefonte,PA 16823

(724) 229-5985


162 W. Chestnut St.
Washington, PA 15301

(724) 229-5985


7 North Wilkes-Barre Blvd.
Wilkes-Barre, PA 18702

(570) 821-4076


330 Pine St.
Williamsport, PA 17701

(570) 326-1632


2670 Industrial Hwy.
York, PA 17402

(717) 757-4977


City View Plaza II
Guaynabo, PR 00968-8000

(787) 522-8660


380 Westminster St.
Providence, RI 02903

(401) 525-4282


60 Quaker Ln.
Warwick, RI 02886

(401) 826-4797


1 Poston Rd.
Charleston, SC 29407

(843) 566-0209


1835 Assembly St.
Columbia, SC 29201

(803) 312-7900


401 W. Evans St.
Florence, SC 29501

(843) 664-8889


440 Roper Mountain Rd.
Greenville, SC 29615

(864) 286-7095

Myrtle Beach

601 19th Ave. N.
Myrtle Beach, SC 29577

(843) 626-2700


115 Fourth Ave. S.E.
Aberdeen, SD 57401

(605) 226-7273

Rapid City

515 Ninth St.
Rapid City, SD 57701

(605) 348-2006

Sioux Falls

1720 S. Southeastern Ave.
Sioux Falls, SD 57103

(605) 330-4539


5740 Uptain Rd.
Chattanooga, TN 37411

(423) 855-6460


109 S. Highland
Jackson, TN 38301

(731) 423-2441

Johnson City

2513 Wesley St.
Johnson City, TN 37601

(423) 610-7050


710 Locust St.
Knoxville, TN 37902

(865) 545-4794


22 N. Front St.
Memphis, TN 38103

(901) 544-3243


801 Broadway
Nashville, TN 37203

(615) 250-5656


341 Pine St.
Abilene, TX 79601

(325) 676-5709


7201 W. Interstate 40
Amarillo, TX 79106

(806) 359-2160


825 E. Rundberg Ln.
Austin, TX 78753

(512) 499-5127


350 Pine St.
Beaumont, TX 77701

(409) 981-5760

Corpus Christi

555 N. Carancahua St.
Corpus Christi, TX 78401

(361) 903-1919


1100 Commerce St.
Dallas, TX 75242

(214) 413-6010

El Paso

700 E. San Antonio
El Paso, TX 79901

(915) 834-6508

Farmers Branch

4050 Alpha Rd.
Farmers Branch, TX 75244

(214) 413-6010

Ft. Worth

819 Taylor St.
Ft. Worth, TX 76102

(817) 978-3477


1810 Hale Ave.
Harlingen, TX 78550

(956) 365-5185


1919 Smith St.
Houston, TX 77002

(281) 721-7021

Houston (NW)

12941 I45 N
Houston, TX 77060

(281) 721-7021

Houston (SE)

8876 I45 S
Houston, TX 77017

(281) 721-7021

Houston (SW)

8701 S. Gessner
Houston, TX 77074

(281) 721-7021


913 NW Loop 281,
Longview, TX 75604

(903) 297-3142


1205 Texas Ave.,
Lubbock, TX 79401

(806) 472-7582


1004 N. Big Spring
Midland, TX 79701

(432) 686-9977

San Angelo

33 E. Twohig
San Angelo, TX 76903

(325) 653-0082

San Antonio

8626 Tesoro Dr.
San Antonio, TX 78217

(210) 841-2090


500 N. Stateline Ave.
Texarkana, TX 75504

(903) 794-8214


909 ESE Loop 323,
Tyler, TX 75701

(903) 561-2732


6801 Sanger Ave.,
Waco, TX 76710

(254) 741-2312

Wichita Falls

4309 Jacksboro Hwy.
Wichita Falls, TX 76302

(940) 766-6317


324 25th St.
Ogden, UT 84401

(801) 626-0753


173 E. 100 North
Provo, UT 84606

(801) 377-6971

Salt Lake City

50 S. 200 East
Salt Lake City, UT 84111

(801) 799-6963


1222 Putney Rd.
Brattleboro, VT 05301

(802) 257-4825


128 Lakeside Ave.
Burlington, VT 05401

(802) 859-9308


87 State St.
Montpelier, VT 05602

(802) 223-7871


1085 U.S. Route 4 East
Rutland, VT 05701

(802) 773-6982

Bailey's Crossroads

5205 Leesburg Pike
Bailey's Crossroads, VA 22041

(703) 756-6663


2426 Lee Hwy.
Bristol, VA 24202

(276) 642-7446


401E East Market St.
Charlottesville, VA 22902

(434) 977-8718


3303 Hwy 29 N
Danville, VA 24540

(434) 836-7072


1320 Central Park Blvd.
Fredericksburg, VA 22401

(540) 899-9450


903 Enterprise Pkwy.
Hampton, VA 23666

(757) 262-4007


1101 Court St.
Lynchburg, VA 24504

(434) 528-1890


200 Granby St.
Norfolk, VA 23510

(757) 213-3925


400 N. Eighth St.
Richmond, VA 23219

(804) 916-8700


210 1st St. SW
Roanoke, VA 24011

(540) 767-7410


1600 N. Coalter St.
Staunton, VA 24401

(540) 886-2089


520 112th Ave. N.E.
Bellevue, WA 98004

(425) 456-9637


114 W. Magnolia
Bellingham, WA 98225

(360) 752-4361


3020 Rucker Ave.
Everett, WA 98201

(425) 304-1656


319 7th Ave. SE
Olympia, WA 98501

(360) 570-5410


825 Jadwin Ave.
Richland, WA 99352

(509) 376-0705


915 Second Ave.
Seattle, WA 98174

(206) 220-6015


9657 Levin Rd.
Silverdale, WA 98383

(360) 698-5861


920 W. Riverside
Spokane, WA 99201

(509) 353-0508


1201 Pacific Ave.
Tacoma, WA 98402

(253) 428-3518


500 W. 12th St.
Vancouver, WA 98660

(360) 905-1181


107 S. 7th Ave.
Yakima, WA 98902

(509) 454-5675


11 Chenoweth Dr.
Bridgeport, WV 26330

(304) 842-5871


161 Court St.
Charleston, WV 25301

(304) 561-3086


845 Fifth Ave.
Huntington, WV 25701

(304) 529-5184


55 Meridian Parkway,
Martinsburg, WV 25404

(304) 263-4901


425 Juliana St.
Parkersburg, WV 26101

(304) 420-8680


420 Riffe St.
Sophia, WV 25921

(681) 222-6245


1100 Main St.
Wheeling, WV 26003

(304) 232-8931


1901B East Capitol Dr.
Appleton, WI 54911

(920) 996-4860

Eau Claire

2403 Folsom St.
Eau Claire, WI 54703

(715) 836-8750

Green Bay

440 Security Blvd.
Green Bay, WI 54313

(920) 662-5999


425 State St.
LaCrosse, WI 54601

(608) 785-0246


1242 Fourier Dr.
Madison, WI 53717

(608) 421- 7898


211 W. Wisconsin Ave.
Milwaukee, WI 53203

(414) 231-2100


10208 Park Plaza
Rothschild, WI 54474

(715) 355-4447


364 Grand Ave.
Wausau, WI 54403

(715) 355-4447


100 E. B St.
Casper, WY 82601

(307) 261-6390


5353 Yellowstone Rd.
Cheyenne, WY 82009

(307) 633-0888


1949 Sugarland Dr.
Sheridan, WY 82801

(307) 672-2788

Franchise Tax Board Field Offices

Los Angeles

300 S. Spring St., Suite 5704
Los Angeles, CA 90013-1265

(800) 852-5711


1515 Clay St., Suite 305
Oakland, CA 94612-1445

(800) 852-5711


3321 Power Inn Rd., Suite 250
Sacramento, CA 95826-3893

(800) 852-5711

San Diego

7575 Metropolitan Dr., Suite 201
San Diego, CA 92108-4421

(800) 852-5711

Santa Ana

600 W. Santa Ana Blvd., Suite 300
Santa Ana, CA 92701-4543

(800) 852-5711

San Francisco

121 Spear St., Suite 400
San Francisco, CA 94105-1584

(800) 852-5711