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Many, if not all, Gaming Commissions require tax clearances from both Federal and State tax offices. If you have never filed income taxes in your current state of residence you will be required to obtain a tax clearance from your previous state. A list of all Department of Revenue offices has been compiled to assist you in achieving that end.
Even though the following list of nine states do not have personal income taxes, their Department of Revenue web sites have been included for the purpose of providing a complete list of all 50 states, Federal and District of Columbia tax sites. If you lived in one of these states before moving to a state with an income tax and the Gaming Commission requires a tax clearance you will have to provide proof of residency for the tax years in question.
Some, but not all, states now have online efiling for personal income taxes. If your state does not permit you to efile, you can obtain the necessary forms for filing the old fashioned way, with paper forms through snail mail.
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If you have not received your W-2 or 1099-R from a former employer and you are looking for information on how to file income taxes without a W-2 you should follow the steps below which are quoted from the IRS web site.
IRS Topic 154 explains what to do in the event an employer fails to send or even refuses to send you your W-2. IRS.gov has recently "upgraded" their site which resulted in this information being moved from its previous location http://www.irs.gov/faqs/faq-kw205.html. That link is no longer good. Should the new location of Topic 154 change again, you can find it by Googling "Topic 154 W-2 What to Do if Not Received Form 4852 site:irs.gov".
Topic 154 - Form W-2 and Form 1099–R (What to Do if Not Received) If you do not receive your Form W-2 or Form 1099-R by January 31st, or your information is incorrect, contact your employer/payer. If you do not receive the missing or corrected form by February 14th from your employer/payer, you may call the IRS at 1-800-829-1040 for assistance. You must provide your name, address (including zip code), phone number, Social Security Number, dates of employment, your employer/payer's name, address (including zip code), and phone number. The IRS will contact the employer/payer for you and request the missing form. IRS will also send you a Form 4852 (PDF), Substitute for Form W-2 or Form 1099-R. If you do not receive the missing form in sufficient time to file your tax return timely, you may use the Form 4852. If you receive the missing or corrected Form W-2 or Form 1099 after you file your return and a correction is needed, use Form 1040X (PDF), Amended U.S. Individual Income Tax Return. For additional information on filing an amended return, refer to Topic 308, Amended Returns. More Tax Topic Categories Page Last Reviewed or Updated: December 22, 2008
Topic 154 - Form W-2 and Form 1099–R (What to Do if Not Received)
If you do not receive your Form W-2 or Form 1099-R by January 31st, or your information is incorrect, contact your employer/payer.
If you do not receive the missing or corrected form by February 14th from your employer/payer, you may call the IRS at 1-800-829-1040 for assistance. You must provide your name, address (including zip code), phone number, Social Security Number, dates of employment, your employer/payer's name, address (including zip code), and phone number. The IRS will contact the employer/payer for you and request the missing form. IRS will also send you a Form 4852 (PDF), Substitute for Form W-2 or Form 1099-R.
If you do not receive the missing form in sufficient time to file your tax return timely, you may use the Form 4852. If you receive the missing or corrected Form W-2 or Form 1099 after you file your return and a correction is needed, use Form 1040X (PDF), Amended U.S. Individual Income Tax Return. For additional information on filing an amended return, refer to Topic 308, Amended Returns.
More Tax Topic Categories
Page Last Reviewed or Updated: December 22, 2008
IRS TAX TIP 2008-24
Did you get your W-2? These documents are essential to filling out most individual tax returns. You should receive a Form W-2, Wage and Tax Statement, from each of your employers each year. Employers have until January 31, 2008 to provide or send you a 2007 W-2 earnings statement either electronically or in paper form. You should allow two weeks to receive your W-2 from employers who send them by mail.
If you do not receive your Form W-2, contact your employer to inquire if and when the W-2 was mailed. If it was mailed, it may have been returned to your employer because of an incorrect or incomplete address. After contacting your employer, allow a reasonable amount of time for your employer to resend or to issue the W-2.
If you still do not receive your W-2 by February 15th, contact the IRS for assistance at 800-829-1040. When you call, have the following information:
An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible.
If you misplaced your W-2, contact your employer. Your employer can replace the lost form with a “reissued statement.” Be aware that your employer is allowed to charge you a fee for providing you with a new W-2.
You still must file your tax return on time even if you do not receive your Form W-2. If you do not receive the missing information in time to file, you may use Form 4852, Substitute for Form W-2, Wage and Tax Statement. Attach Form 4852 to the return, estimating income and withholding taxes as accurately as possible. There may be a delay in any refund due while the information is verified.
On occasion you may get back conflicting documents. You may receive a Form W-2 or W-2C (corrected form) after you filed your return using Form 4852, and the information differs from what you reported on your return. If this happens, you must amend your return by filing a Form 1040X, Amended U.S. Individual Income Tax Return.
Form 4852, Form 1040X, and instructions are available on the IRS Web site, IRS.gov or by calling 800-TAX-FORM (800-829-3676).
Remember that for the genuine IRS Web site be sure to use .gov. Don't be confused by internet sites that end in .com, .net, .org or other designations instead of .gov. The address of the official IRS governmental Web site is www.irs.gov.
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