Georgia 2013 Individual Tax Return Forms and Instructions

 

2013 Individual Income Tax Forms 
Form IT- 511 Individual Income Tax Instruction Booklet IT- 511
Form 500 Individual Income Tax Return and IND-CR Individual Credit Form (Fill in on-line, print and mail) (rev. 7/13) 500
Form 500-EZ Short Individual Income Tax Return (Fill in on-line, print and mail) (rev. 7/13) 500-EZ
Form IND-CR Individual Income Tax Credit (rev. 7/13) IND-CR
Form IT-560 Individual / Fiduciary Extension Payment (Fill in on-line, print and mail) (rev. 7/13) IT-560
2013 Form 500-ES Estimated Tax for Individuals and Fiduciaries (Fill in on-line, print and mail) (rev. 9/12) 500-ES – 2013
2014 Form 500-ES Estimated Tax for Individuals and Fiduciaries (Fill in on-line, print and mail) (rev. 7/13) 500-ES – 2014
Form 525-TV Form 525-TV Payment Voucher (Fill in on-line, print and mail) (rev. 7/13) 525-TV
Form 500-NOL Application for Net Operating Loss Adjustment (other than corporations) (rev. 7/13) 500-NOL
Form 500X Amended Individual Income Tax Return (rev. 7/13) 500X
Form 2106 Employee Business Expenses (rev. 7/13) 2106
Form 4562 Depreciation and Amortization (rev. 7/13) 4562
Form 500-UET Underpayment of Estimated Tax by Individuals/ Fiduciary (rev. 10/12) 500-UET
Form GA-8453 Individual Income Tax Declaration for Electronic Filing or 2D Barcode Direct Deposit (rev. 8/13) GA-8453
Form IT-550 Claim for Refund of Georgia Income Tax Erroneously or Illegally Collected (rev. 8/13) IT-550
Form IT-303 Application for Extension of Time for Filing State Income Tax Returns (rev. 12/12) IT-303
Form GA-5347 Statement of Person Claiming Refund on Behalf of a Deceased Taxpayer (rev. 1/13) GA-5347
Form GA-9465 Installment Agreement Request Form (rev. 6/12) GA-9465
Replacement Check Request (rev. 5/12) Form IA-81
Full-year Residents
Full-year residents are taxed on all income, except tax exempt
income, regardless of the source or where derived. You are
required to file a Georgia income tax return if:
You are required to file a Federal income tax return;
You have income subject to Georgia income tax that is
not subject to Federal income tax;
Your income exceeds the standard deduction and
personal exemptions as indicated below:
Single, Head of Household or Qualifying Widow(er)
1. Under 65, not blind $5,000
2. Under 65, and blind 6,300
3. 65 or over, not blind 6,300
4. 65 or over, and blind 7,600
B. Married filing Joint
1. Both under 65, not blind $ 10,400
2. One 65 or over, not blind 11,700
3. Both under 65, both blind 13,000
4. Both under 65, one blind 11,700
5. Both 65 or over, not blind13,000
6. One 65 or over, and blind 13,000
7. One 65 or over, and both blind 14,300
8. Both 65 or over, and blind 15,600
C. Married filing Separate
1. Under 65, not blind $ 5,200
2. Under 65, and blind 6,500
3. 65 or over, not blind 6,500
4. 65 or over, and blind 7,800
These requirements apply as long as your legal residence is
Georgia, even if you are absent from or live outside the State temporarily. A credit for taxes paid to another state is allowe

Form W-3 for Year 2012 Filing Deadline

If you file using paper forms, you must file Copy A of Form W-2 with Form W-3 by February 28, 2013. However, if you e-file, the due date is automatically extended to April 1, 2013.

General Instructions for Forms W-2 and W-3 (2012)

Who must file Form W-2.

Every employer engaged in a
trade or business who pays remuneration, including
noncash payments of $600 or more for the year (all
amounts if any income, social security, or Medicare tax
was withheld) for services performed by an employee
must file a Form W-2 for each employee (even if the
employee is related to the employer) from whom:
Income, social security, or Medicare tax was withheld.
Income tax would have been withheld if the employee
had claimed no more than one withholding allowance or
had not claimed exemption from withholding on Form
W-4, Employee’s Withholding Allowance Certificate.
If you are required to file 250 or more Forms W-2 or
want to take advantage of the benefits of e-filing, see
E-filing on page 2.

Who must file Form W-3.

Anyone required to file Form
W-2 must file Form W-3 to transmit Copy A of Forms W-2.
Make a copy of Form W-3; keep it and Copy D (For
Employer) of Forms W-2 with your records for 4 years. Be
sure to use Form W-3 for the correct year. If you are filing
Forms W-2 electronically, see E-filing on page 2.
Household employers. Even employers with only one
household employee must file Form W-3 to transmit Copy
A of Form W-2. On Form W-3 check the “Hshld. emp.”
checkbox in box b. For more information, see Schedule H
(Form 1040), Household Employment Taxes, and its
separate instructions. You must have an employer
identification number (EIN). See Box b—Employer
identification number (EIN) on page 12.

2012 New York State Individual Tax Return Forms

You must file a New York State income tax return if you’re a New York State resident and are required to file a federal return. You may also have to file a New York State return if you’re a nonresident of New York and you have income from New York State sources.

 

New York State residents – Form IT-201, Resident Income Tax Return

Instructions for Form IT-201

If

  • You have to file a federal return.
  • You didn’t have to file a federal return but your federal adjusted gross income1 plus New York additions2 was more than $4,000 ($3,000 if you are single1 and can be claimed as a dependent on another taxpayer’s federal return).
  • You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.

You may have additional filing responsibilities if you’re a New York City or Yonkers resident or part-year resident or you have Yonkers income.

New York State nonresidents – Form IT-203, Nonresident and Part-Year Resident Income Tax Return

Instructions for Form IT-203

If

  • You’re a nonresident with New York source income and your New York adjusted gross income federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
  • You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
  • You want to claim any of the refundable or carryover credits available.
  • You’re subject to the New York State minimum income tax on tax preference items derived from or connected with New York sources.
  • You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.

You may have additional filing responsibilities if you have Yonkers income.

New York State part-year residents – Form IT-203, Nonresident and Part-Year Resident Income Tax Return

Instructions for Form IT-203

If

  • You’re a part-year resident with any income during your resident period or you had New York source income during your nonresident period.
  • You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
  • You want to claim any of the refundable or carryover credits available.
  • You’re subject to the New York State minimum income tax on tax preference items derived from or connected with New York sources.
  • You’re a part-year resident and you are subject to a separate tax on any lump-sum distributions  for your resident period derived from or connected with New York sources.
  • You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.

You may have additional filing responsibilities if you’re a New York City or Yonkers part-year resident or you have Yonkers income.

 

General changes for 2012

• New York State tax rates reduced

Certain rates within the New York State tax rate schedules
have been reduced, and the tax computation worksheets for
taxpayers with New York adjusted gross income of more than
$100,000 are now based on filing status.

• Forms IT-2, IT-1099-R, and IT-1099-UI eliminated

Taxpayers no longer file New York Forms IT-2, Summary
of W-2 Statements, IT-1099-R, Summary of Federal
Form 1099-R Statements, and IT-1099-UI, Summary of
Unemployment Compensation Payments. Instead, they must
include the state copy of certain federal forms with their New
York State returns.

• Whole dollar amounts required on income tax forms
For tax years 2012 and after, taxpayers may enter only whole
dollar amounts on income tax forms.

• Foreign account information required on Form IT-201
Taxpayers must now acknowledge if they have a financial
account located in a foreign country.

• Dependent exemption information must be entered on
Form IT-201
Taxpayers must now enter information for each dependent for
whom they claimed a dependent exemption on Form IT-201.

• Itemized deduction schedule now a separate form
The itemized deduction schedule has been moved from
Form IT-201 to new Form IT-201-D, Resident Itemized
Deduction Schedule. See the instructions for Form IT-201-D

• Penalty and interest line added to Form IT-201
Taxpayers may now enter and pay any penalty and interest
they owe directly on Form IT-201.

• Additional account information required on Form IT-201
For direct deposit or electronic funds withdrawal, taxpayers
must now designate whether the checking or savings account
is a personal or business account and enter the amount of the
electronic funds withdrawal (if applicable).

• STAR eligibility suspended for certain taxpayers with
past-due state tax liabilities
This program provides that taxpayers whose total past-due
state and local tax liabilities are $4,500 or more, and who own
real property, may have their STAR exemptions suspended.

• Metropolitan commuter transportation mobility tax
(MCTMT) threshold increased
The threshold for imposing the MCTMT on individuals with net
earnings from self-employment has increased from $10,000 to
$50,000 for tax years beginning on or after January 1, 2012.
See Form MTA-6, Metropolitan Commuter Transportation
Mobility Tax Return, and its instructions.

New credits

• Beer production credit
A new credit is available to registered beer distributors that
produce 60,000,000 or fewer gallons of beer in New York
State in the tax year. See Form IT-636, Beer Production
Credit, and its instructions.

• Empire State Jobs Retention Program
This program provides tax incentives to businesses that are
at risk of leaving the state due to the impact on business
operations of an event (such as a natural disaster) leading to
an emergency declaration by the governor. See Form IT-634,
Empire State Jobs Retention Program Credit, and its
instructions.

• New York Youth Works Tax Credit Program
This program provides tax incentives to qualified businesses
employing at-risk youths in full-time and part-time positions in
2012 and 2013. See Form IT-635, New York Youth Works Tax
Credit, and its instructions.

Changes to existing credits
• Empire State commercial production credit
This credit has been extended through tax years beginning
before January 1, 2015. See Form IT-246, Claim for Empire
State Commercial Production Credit, and its instructions.

• Empire State film post-production credit
Visit the Governor’s Office for Motion Picture and Television
Development Web site at www.nylovesfilm.com for information
concerning the amendments made to this credit.

• Biofuel production credit
This credit has been extended through tax years beginning
before January 1, 2020. See Form IT-243, Claim for Biofuel
Production Credit, and its instructions.

• Noncustodial parent earned income credit
This credit has been extended through tax years beginning
before January 1, 2015. See Form IT-209, Claim for
Noncustodial Parent New York State Earned Income Credit,
and its instructions.

• Clean heating fuel credit
This credit has been extended through tax years beginning
before January 1, 2017. See Form IT-241, Claim for Clean
Heating Fuel Credit, and its instructions.

• Solar energy system equipment credit
This credit has been expanded to include leased property.
See Form IT-255, Claim for Solar Energy System Equipment
Credit, and its instructions.

• Brownfield credits
The eligibility timeframe for the brownfield tax credits has
been extended from March 31, 2015, to December 31, 2015.
See Forms IT-611, Claim for Brownfield Redevelopment Tax
Credit, IT-612, Claim for Remediated Brownfield Credit for
Real Property Taxes, and IT-613, Claim for Environmental
Remediation Insurance Credit, and their instructions.

 

AccuWage Software 2012

In order to run the Java version of the AccuWage/AccuW2C software, you must have the necessary Java Runtime Environment (JRE) files on your PC. Most users already have these files on their systems because Java applications are used in a wide range of computers and networks and are compatible with nearly every platform.

Accuwage software 2012 download links

Main Accuwage sotware download page

AccuWage/AccuW2C is free software from Social Security. It allows you to check W-2 (Wage and Tax Statement) and W-2c (W-2 correction) reports for correctness before you send them to Social Security. Using AccuWage and AccuW2C greatly reduces submission rejections. Download the latest version of AccuWage software as you prepare your wage reports each year.

AccuWage and AccuW2C software for 2012 are designed to test wage reports in the current EFW2 – EFW2C formats. The most current versions of AccuWage and AccuW2C work with current and prior year wage submissions.

    • A new version of AccuWage and AccuW2C software for 2012 (1.1.0) are now available for download.

 

      • This version corrects the problem in the RA records for the Contact E-mail/Internet field. If an invalid E-mail address comprised of over 35 characters was entered in the field, the software could potentially run in endless loops.

 

    • This version also corrects the problem in the RE records for the three keyboard characters ‘[‘, ‘ ]’ and ‘\’. The fields that allow keyboard characters were receiving error messages when any of the keyboard characters were used.
  • Previous versions of the AccuWage and AccuW2C software have been removed from the AccuWage website. We recommend that wage submitters uninstall prior versions of AccuWage and AccuW2C before they download the software for the current tax year.

The AccuWage application allows the Annual Wage Report (AWR) submitters to test the format accuracy of wage reports prior to sending them to the Social Security Administration (SSA) for processing. The AccuWage application checks the W-2 wage reports to ensure they comply with Publication 42-007: Specifications for Filing Forms W-2 Electronically (EFW2) and provides reports listing all errors found in the wage report. The wage report cannot be edited using the AccuWage software. The submitter can create a new EFW2 test file or correct the existing EFW2 test file that generated the errors. The wage report can be repeatedly retested until all the errors have been corrected.

The AccuWage application identifies many, but not all, wage submission errors. For example, AccuWage does not verify names and Social Security Numbers (SSNs). The likelihood of submission rejection, though not eliminated, is greatly reduced when using this application.

Source

 

2012 California 540 & 540A Tax Forms – Personal Income Tax

Income Tax Forms

540 2EZ Form (Math) 2012 California Resident Income Tax Return (Fill-in with math features & save)
540 2EZ Form 2012 California Resident Income Tax Return
540 Form 2012 California Resident Income Tax Return (Fill-in & Save)
540A Form 2012 California Resident Income Tax Return (Fill-in & Save)
540ES Form 2012 Estimated Tax for Individuals (Fill-in)
540NR Form (Long) 2012 California Nonresident or Part-Year Resident Income Tax Return (Long) (Fill-in & Save)
540NR Form (Short) 2012 California Nonresident or Part-Year Resident Income Tax Return (Short) (Fill-in & Save)
540X Form 2012 Amended Individual Income Tax Return (Fill-in)

More forms

2012 California Tax Calulator

This calculator does not figure tax for the Form 540 2EZ.

2012 Tax Rates and Exemptions

E-file options

2012  Income Tax News

Tax Rate Increase – For taxable years beginning on or after January 1, 2012, the
maximum personal income tax rate increased to 12.3%.

Qualified Small Business Stock – The California Court of Appeals has determined
that provisions of R&TC Sections 18038.5 and 18152.5 are unconstitutional
and therefore are invalid and unenforceable. See Schedule CA (540), line 13
instructions for more information if you reported a federal qualified small
business stock (QSBS) deferral or exclusion on your federal Form 1040.

Donated Fresh Fruits or Vegetables Credit – For taxable years beginning on
or after January 1, 2012, and before January 1, 2017, qualified taxpayers who
donate fresh fruits or fresh vegetables to a California food bank may receive
a credit equal to 10% of the donation’s costs. For more information get form
FTB 3811, Donated Fresh Fruits or Vegetables Credit or go to ftb.ca.gov and
search for credit for fresh fruits.

Voluntary Contributions – You may contribute to the following new funds:
• California YMCA Youth and Government Fund
• California Youth Leadership Fund
• School Supplies for Homeless Children Fund
• State Parks Protection Fund/Parks Pass Purchase

Community Development Financial Institutions Investment Credit – The
Community Development Financial Institutions Investment Credit has been
extended for taxable years beginning on or after January 1, 2012, and before
January 1, 2017.

Net Operating Loss – For taxable years beginning on or after January 1, 2012,
California has reinstated the NOL carryover deductions.
For taxable years beginning in 2010 and 2011, California suspended the net
operating loss (NOL) carryover deduction. Taxpayers continued to compute and
carryover NOLs during the suspension period. However, taxpayers with modified
adjusted gross income of less than $300,000 or with disaster loss carryovers
were not affected by the NOL suspension rules.
Also, California modified the NOL carryback provision. For more information, see
form FTB 3805V, Net Operating Loss (NOL) Computation and NOL and Disaster
Loss Limitations — Individuals, Estates, and Trusts.

 Read more

.

Form I-9 Employment Eligibility Verification

Form I-9

All U.S. employers must complete and retain a Form I-9 for each individual they hire for employment in the United States. This includes citizens and noncitizens. On the form, the employer must examine the employment eligibility and identity document(s) an employee presents to determine whether the document(s) reasonably appear to be genuine and relate to the individual and record the document information on the Form I-9. The list of acceptable documents can be found on the last page of the form.

Do not file Form I-9 with U.S. Immigrations and Customs Enforcement (ICE) or USCIS. Form I-9 must be kept by the employer either for three years after the date of hire or for one year after employment is terminated, whichever is later. The form must be available for inspection by authorized U.S. Government officials (e.g., Department of Homeland Security, Department of Labor, Department of Justice).

 

North Carolina 2011 Individual Tax Return Forms

D-400 with TC  Individual Income Tax Return and Form D-400TC, Individual Tax Credits (You must include Form D-400TC if you claim any tax credits.) [web fill-in, instructions]

D-400 without TC   Individual Income Tax Return (no tax credits) [web fill-in, instructions]

D-401  Individual Income Tax Instructions for Form D-400

More forms

Tax Rate Schedule for Tax Year 2011

Tax calculator

More info about Individual tax return
E-file

2011 news

• North Carolina no longer has an income tax surtax.
• An addition is required on the 2011 income tax return for taxpayers claiming bonus depreciation and
section 179 expense deduction.
• A deduction is allowed for individuals who added back bonus depreciation and section 179 expense
deduction on their 2010 income tax return.
• A tax credit for children with disabilities who require special education is available to certain taxpayers.

New York State 2011 Individual Tax Return Forms

IT-201 Resident Income Tax Return

You must file Form IT-201 if you were a New York State resident for the entire year. You must also complete Form IT-201-ATT, Other Tax Credits and Taxes, and attach it to your IT-201 if you are:

  • subject to other New York State or New York City taxes
  • claiming any credits other than those claimed directly on Form IT-201. (e.g., long-term care insurance credit, New York City resident UBT credit, and farmer’s school credit)

Form and Instructions:

IT-201 Resident Income Tax Return

IT-201-I Instructions

 

IT-203 Nonresident and Part-Year Resident Income Tax Return

You must file Form IT-203 if you:

  • were not a resident of New York State and received income during the tax year from New York State sources, or
  • moved into or out of New York State during the tax year.

You are subject to New York State income tax on:

  • income you received from New York sources while you were a nonresident
  • all income you received while you were a New York State resident.

Form and Instructions:

IT-203 Nonresident and Part-Year Resident Income Tax Return form

IT-203-I Instructions

More New York State Individual Tax return forms

 

2011 Income tax news

General changes for 2011

Same-sex married couples – tax return filing obligations
The Marriage Equality Act, which took effect on July 24, 2011, provides that all marriages, whether of same-sex couples or different-sex couples, will be treated equally under the laws of New York. For tax years 2011 and after, same-sex married couples who are married as of the last day of the tax year must file New York personal income tax returns using a married filing status, even though their marital status is not recognized for federal income tax purposes. For additional information, see Personal income tax information for same-sex married couples.

Three ways to get your refund
We’re offering three refund choices: direct deposit, debit cards (new), and paper checks.

Form IT-150 (short form) discontinued
Form IT-150, Resident Income Tax Return (short form), has been discontinued. All full-year New York State residents must now use Form IT-201 to file and pay their taxes.

Date of birth required on income tax return
Taxpayers must now enter their date of birth (and their spouse’s date of birth, if applicable) on their primary returns.

Yonkers resident income tax surcharge increased
For tax years beginning on and after 2011, the rate of the Yonkers resident income tax surcharge has been increased from 10% to 15% of the net state tax.

E-file requirement for individual taxpayers
Individual taxpayers who prepare their personal income tax returns using tax software are generally required to file electronically. A taxpayer who is required to e-file and fails to do so will be subject to a penalty and will not be eligible to receive interest on any overpayment until the return is filed electronically. For additional information, see E-file mandate for individuals.

Federal extension forms no longer accepted
For tax years beginning on and after 2011, a copy of federal Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, or Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns, will no longer be accepted in place of New York Form IT-370, Application for Automatic Six-Month Extension of Time to File for Individuals, or Form IT-370-PF, Application for Automatic Extension of Time to File for Partnerships and Fiduciaries. For additional information, see Important Notice, N-11-16.

E-file mandate for tax return preparers revised
The threshold for determining if tax return preparers are required to e-file their clients’ tax documents has been reduced to five original tax documents. In addition, if a tax return preparer is required to e-file a client’s tax document and fails to do so, both the preparer and the client may be subject to a penalty, and the client will not be eligible to receive interest on any overpayment until the tax document is filed electronically. For additional information, see E-file mandate for tax preparers.

Online Account Summary
As part of our expansion into electronic communication, the Tax Department is offering new online services. Our Online Account Summary allows you to:

  • receive e-mail alerts and reminders about your tax account, including notification of your refund
  • view a comprehensive, customized summary of your account
  • respond to department notices
  • update account information

For additional information, see Online Services for Individuals.

Tax shelter reporting requirements extended
The expiration date of the reporting requirements and related administrative provisions concerning the disclosure of certain federal and New York State reportable transactions and related information regarding tax shelters has been extended to July 1, 2015. For additional information, see TSB-M-11(5)C, (5)I, Extension of Tax Shelter Disclosure and Penalty Provisions.

Lottery prizes may be applied against tax liabilities
A lottery prize winning of more than $600 may now be applied against the winner’s outstanding New York tax liabilities.

New credit

Economic transformation and facility redevelopment program
This new program provides tax incentives to businesses to stimulate redevelopment in targeted communities where certain correctional or juvenile facilities are closed. For additional information, see TSB-M-11(6)I, Summary of Budget Bill Personal Income Tax Changes Enacted in 2011, and Form IT-633, Economic Transformation and Facility Redevelopment Program Tax Credit, and its instructions.

Changes to existing credits

Credits for taxicab and livery service vehicles accessible to persons with disabilities
The credit for taxicab and livery service vehicles accessible to persons with disabilities expired for costs incurred after December 31, 2010. However, any unused credit from a prior year can be carried over until used. For additional information, see Form IT-239, Claim for Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities.

Alternative fuels credit
The credit for investing in new alternative-fuel vehicle refueling property expired for tax years beginning on and after January 1, 2011. However, any unused credit from a prior year can be carried over until used. For additional information, see Form IT-253, Claim for Alternative Fuels Credit.

Investment tax credits for the financial services industry
The investment tax credit (ITC) for the financial services industry has been extended to include property placed in service before October 1, 2015. The empire zone (EZ) ITC for the financial services industry has been extended to include property placed in service before April 1, 2014 (when the EZs are deemed to expire). However, a financial services business that places property in service between April 1, 2014, and October 1, 2015, may still claim the regular ITC for the financial services industry on that property. For additional information, see Forms IT-252, Investment Tax Credit for the Financial Services Industry, and IT-605, Claim for EZ Investment Tax Credit and EZ Employment Incentive Credit for the Financial Services Industry, and their instructions.

Excelsior Jobs Program Act
The benefit period of the Excelsior Jobs Program has been extended from five years to ten. Several other administrative changes were made to the program and to how the credit is computed. For additional information, see TSB-M-11(6)I, Summary of Budget Bill Personal Income Tax Changes Enacted in 2011, and Form IT-607, Claim for Excelsior Jobs Program Tax Credit, and its instructions.

New modification

Subtraction modification for QEZE credit for real property taxes
A new subtraction modification is available for any amount of QEZE credit for real property taxes included in federal adjusted gross income. For additional information, see TSB-M-10(9)(C), (15)I, New York State Tax Treatment of Refunds of the Qualified Empire Zone Enterprise (QEZE) Credit for Real Property Taxes.

Source: tax.ny.gov

Michigan 2011 Individual Income Tax Forms

 

Michigan 2011 Individual Income Tax Forms

 

MI-1040 Individual Income Tax Return

Individual Income Tax Instruction Book

MI-1040CR Homestead Property Tax Credit Claim

MI-1040CR Instructions

Find more forms here

 

Individual Income Tax Instruction Book

 

2011 Michigan individual tax news

  • Annual mailing of MI-1040 instruction booklets will be limited as part of budgetary savings measures. The MI-1040CR-2, MI-1040CR-5 and MI-1040CR-7 instruction booklets will continue to be mailed in mid-January to taxpayers who filed their 2010 return on Treasury forms. All forms and instructions may be viewed and/or downloaded from our   Web site beginning in January 2012.  In addition, commonly used forms will continue to be available at Treasury offices, most public libraries, Northern Michigan   post offices, and Department of Human Services (DHS) county offices.
  • Renewable Energy Surcharge Credit – The credit for 2011 is based on 20% of the total monthly surcharges for renewable energy that may appear on itemized residential electric bills. Customers of DTE Energy pay the maximum surcharge of $3 per month, customers of Consumers Energy paid $2.50 per month through September and $0.65 per month for October through December. Other utilities may impose the surcharge. Taxpayers may claim the credit only if the surcharge appears on their monthly electric utility bill. To be eligible for this credit, AGI must be no more than $65,000 for single/married filing separate or $130,000 for joint filers. Note: Credit only applies to purchases made after December 31, 2008 and before January 1, 2012.
  • Small Business Investment Tax Credit - The credit program provides Qualified Investors a 25% tax credit over a two year period on Qualified Investments in Qualified Businesses.  Taxpayers eligible for this credit have received a certificate from the Michigan Strategic Fund Board, Small Business Investment Tax Credit Program (certificate must be attached   to the taxpayer’s return).  Note: Qualified Investments must be made after December 31, 2010 and before January 1, 2012 to be eligible for the tax credit. Visit www.MichiganAdvantage.org/SBITC for more information.

Important Information

  • Tax Rate – The income tax rate for 2011 is 4.35%.
  • Personal Exemption Allowances – The personal exemption allowance increased to $3,700 for 2011. The special exemption allowance increased to $2,400.
  • Pension and Interest Deduction – For tax year 2011, qualified pension benefits included in adjusted gross income (AGI) from a private pension system or an IRA are deductible to a maximum of $45,842 for a single filer, or $91,684 for joint filers. Senior citizens age 65 or older may be able to deduct part or all of their interest, dividends and capital gains  that are included in AGI. For 2011, the deduction is limited to a maximum of $10,218 for single filers and $20,437 for joint filers. More Information for Seniors and Retirees.
  • Exemption for Qualified Disabled Veterans – Taxpayers who either have a service-connected disability or have a dependent with a service-connected disability may be eligible to claim a $300 exemption for tax year 2011. View instructions for MI-1040 line 9e. The additional exemption may also be claimed on the MI-1040CR-7 Home Heating Credit. View instructions for MI-1040CR-7 line 11c regarding eligibility.
  • Easy to Use Direct Deposit – Your refund is deposited safely into your account at the financial institution of your choice and is immediately available. Be sure to choose Direct Deposit when filing your 2011 tax return and credits.
  • Property Tax Credits / Refunds – Michigan homestead property tax credit and State or local refunds received in 2011 may be taxable on your 2011 U.S. 1040. If you claimed an itemized deduction for property or Michigan income taxes on your 2010 U.S. 1040 and   then received a refund in 2011 from the State or your local unit of government for a portion of those taxes, you must include that refund as income on your 2011 U.S. 1040.  If you   have questions about the taxability (for federal tax purposes) of the refunds, call the IRS at 1-800-829-1040.
  • Filing Extension Granted for Military Personnel Serving in a Combat Zone – United States military personnel serving in a combat zone on April 17, 2012, will be given 180   days after leaving the combat zone to file their federal and State tax returns and will be exempt from penalties and interest. When e-filing, service men and women serving in combat zones should enter the words “Combat Zone” in the preparer notes. When filing      a paper return print “Combat Zone” in ink on the top of page 1. More Information for Members of the Military
  • Pension Interest/Dividends/Capital Gain Estimator – Certain amounts of pension interest/dividends/capital gains and pension distributions are subtractable from taxable income. An estimator is available on Treasury’s Web site to assist taxpayers in determining what amounts can be subtracted and to make return preparation easier. Access the estimator at www.michigan.gov/taxes. Under Quick List – Services select Pension Estimator from the drop down menu.
  • MI-1040ES Forms not Mailed to Taxpayers Using Preparers – Treasury no longer mails preprinted estimate forms to taxpayers who use tax preparers to complete and file their tax returns.
  • Postage – The Post Office calculates postage based on the weight, size and thickness of an envelope. Mail with insufficient postage will be returned to the sender by the U.S. Postal Service. Consult with your Post Office before sending mail to avoid delays in delivery.
  • Renaissance Zones – Certain Renaissance Zones, along with the tax benefits, will continue to be phased out. See instructions for Schedule 1, line 15, on pages 13-14 of the MI-1040 tax booklet.
  • Prior Year Returns and Credits – For refunds, you have until April 17, 2012 to file or amend your 2007 Michigan Individual Income Tax Return (MI-1040) and Homestead Property Tax Credit forms (MI-1040CR and MI-1040CR-2). The State of Michigan statute of limitations is four years for claiming tax refunds and homestead property tax credits.
  • Free E-file is Available. Do You Qualify? – E-file lets you submit your Michigan and federal individual income tax returns using a computer instead of mailing paper returns.  You can even e-file your Michigan return separately from your federal return (State-Only e-file). If you choose to e-file only your Michigan tax return, be sure to calculate your federal return first before completing and e-filing your Michigan return. www.MIfastfile.org
  • There are many free tax preparation services available. To find out if you qualify, or to locate a free preparation service site near you visit www.michiganeic.org/freetaxprep
  • Home Heating Credit Standard Allowances and Income Ceilings for 2011
    (See Tables A and B below) Note: The last day to file a 2011 Home Heating Credit is September  30, 2012. No filing extensions are allowed.
    For more information visit www.michigan.gov/heatingassistance. 

TABLE A
Standard Allowance for the Standard Credit Computation

Your Exemptions (from line 11.I)

Standard Allowance

Income Ceiling

0 or 1 $420 $11,986
2 $567 $16,186
3 $714 $20,387
4 $861 $24,587
5 $1,009 $28,815
6 $1,156 $33,014
+147 for each exemption over 6 +4,200 for each exemption over 6

TABLE B
Exemptions and Maximum Income for the Alternate Credit Computation

Your Exemptions (from line 11.I)

Maximum Income

0 or 1 $12,973
2 $17,458
3 $21,946
4 or more $22,782

 

Ohio 2011 Individual Income Tax Forms

Ohio individual income tax changes for 2011

  • Filing Deadline Extended — The deadline for filing your Ohio (and federal/IRS) 2011 income tax return is April 17. The deadline was extended because of a holiday observance in Washington, D.C. (Emancipation Day) that falls on April 16th, the traditional filing date.
  • Pell Grant Deduction — Ohio taxpayers may now be eligible for a deduction of limited taxable grant amounts.
  • Public Service Payments — This exempts public service income (including that for highway services) or income from certain transfer agreements from income tax.
  • Ohio Historical Society — Ohio taxpayers may now donate to the Ohio Historical Society, a 501(c)(3) nonprofit organization that allocates these funds toward a matching grants program to support state and local history-related projects throughout Ohio.
  • New Ohio income tax tables — Ohio’s individual income tax brackets have been adjusted for inflation to reflect a 4% reduction in Ohio’s income tax rates, the final phase of a multi-year commitment made in 2005 to cut your income tax rates a total of 21%.
  • Direct Deposit — Changes to Ohio law permit taxpayers who file an Ohio income tax return electronically to also deposit their refund electronically into any of four different types of pre-existing accounts, including checking accounts, savings accounts, individual retirement accounts or annuities (“IRAs”) and CollegeAdvantage 529 Savings Accounts administered by the Ohio Tuition Trust Authority. Direct deposit options for electronic filing allow taxpayers to split direct deposits into three different accounts.
  • Larger personal exemption — The personal and dependent income tax exemption increased to $1,650 for the 2011 taxable year, $50 more than 2010.
  • Accident and health insurance premiums deduction — Taxpayers who do not have accident or health insurance at their place of employment and who are not eligible for Medicare or Medicaid are now allowed to deduct the cost of these premiums for themselves and for certain relatives.
  • Ohio Veterans Bonus Amounts — Taxpayers do not have to include in federal adjusted gross income any bonuses that the Ohio Department of Veterans Services paid to, or on behalf of, resident veterans of the Persian Gulf, Afghanistan and Iraq conflicts during the taxable year

2011 Ohio income tax publication—Official instruction booklet and tax tables for completing a 2011 Ohio individual income tax return and school district income tax return.

2011 Ohio Individual Taax Forms. Link to lastest forms

Number Tax Year Form Title Revised Format
IT 10  All  Ohio Income Tax Information Notice  11/11 PDF Fill-in
IT 1040/1040EZ/ TeleFile/SD 100  2011  Individual Income and School District Income Tax Publication – 2011 
Instructions for Filing Personal Income Tax, TeleFile and School District Income Tax
11/11 PDF
IT 1040  2011  Ohio Individual Income Tax Return – 2011  11/11 PDF
PDF Fill-in
IT 1040EZ  2011  Ohio Individual Income Tax EZ Return – 2011  9/11 PDF
PDF Fill-in
TeleFile  2011  TeleFile Instructions – 2011  11/11 PDF
TeleFile  2011  TeleFile Worksheet – 2011  11/11 PDF
IT 40P  2011  Income Tax Payment Voucher – 2011  6/11 PDF
PDF Fill-in
IT 1040ES  2012  Income Tax Estimated Payment Vouchers and Instructions – 2012  6/11 PDF
PDF Fill-in
IT 1040X  All  Ohio Amended Individual Income Tax Return  6/11 PDF
PDF Fill-in
IT 1041  2011  Ohio Fiduciary Income Tax Return – 2011  6/11 PDF
PDF Fill-in
IT 1041  2011  Ohio Fiduciary Income Tax Return Instructions – 2011  11/11 PDF
IT 1041ES  2012  Ohio Estimated Income Tax Payment Coupon for Estates and Trusts – 2012  9/11 PDF
PDF Fill-in
IT 1041EXT  2011  Ohio Income Tax Extension Payment Coupon for Estates and Trusts – 2011  6/11 PDF
PDF Fill-in
IT 2023  All  Income Allocation and Apportionment Nonresident Credit and Part-Year Resident Credit 
This generic IT 2023 return should be paired with the 10/11 IT 2023 instructions.
10/11 PDF
PDF Fill-in
IT 2023  All  Instructions for Allocating and Apportioning Income Solely for Purposes of Computing the Nonresident Credit and the Part-Year Resident Credit for Individuals and Estates  10/11 PDF
IT 40P  2010  Income Tax Payment Voucher – 2010  9/10 PDF
PDF Fill-in
SD 40P  2011  School District Income Tax Payment Voucher – 2011  6/11 PDF
PDF Fill-in
IT 4708  2011  Annual Composite Income Tax Return Instructions for Certain Investors in a Pass-Through Entity – 2011  11/11 PDF
IT 4708ES  2012  Ohio Estimated Income Tax Payment Coupon for Investors in Pass-Through Entities – 2012  6/11 PDF
PDF Fill-in
IT DA  2011  Affidavit for Non-Ohio Residency/Domicile for Taxable Year 2011 – 2011  9/11 PDF
PDF Fill-in
IT MIL SP  All  Exemption from Withholding — Military Spouse Employee  11/11 PDF
PDF Fill-in
Grant Request  2011  7.5%-13.5% Grant for Purchases of New Manufacturing Machinery and Equipment Taxpayer’s Taxable Year Ending in 2011 – 2011  6/11 PDF
PDF Fill-in
Schedule E  2011  Business Credits Schedule – 2011  9/11 PDF
PDF Fill-in