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1040ez 2011 Form

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1040ez 2011 Form

1040ez 2011 form Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. 1040ez 2011 form The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. 1040ez 2011 form Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. 1040ez 2011 form Exclusion or deduction. 1040ez 2011 form   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. 1040ez 2011 form Your employer can tell you whether your benefit plan qualifies. 1040ez 2011 form To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. 1040ez 2011 form You cannot use Form 1040EZ. 1040ez 2011 form   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. 1040ez 2011 form Therefore, you would not get an exclusion from wages. 1040ez 2011 form Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. 1040ez 2011 form To claim the deduction, you must use Form 2441. 1040ez 2011 form   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). 1040ez 2011 form Statement for employee. 1040ez 2011 form   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. 1040ez 2011 form Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. 1040ez 2011 form Qualifying person(s). 1040ez 2011 form   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. 1040ez 2011 form If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. 1040ez 2011 form Your disabled spouse who is not physically or mentally able to care for himself or herself. 1040ez 2011 form Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). 1040ez 2011 form Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. 1040ez 2011 form For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. 1040ez 2011 form Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. 1040ez 2011 form Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. 1040ez 2011 form   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 1040ez 2011 form   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. 1040ez 2011 form Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. 1040ez 2011 form Supplemental security income (SSI) payments. 1040ez 2011 form   Social security benefits do not include SSI payments, which are not taxable. 1040ez 2011 form Do not include these payments in your income. 1040ez 2011 form Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. 1040ez 2011 form You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. 1040ez 2011 form Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. 1040ez 2011 form You may be entitled to a tax credit if you were permanently and totally disabled when you retired. 1040ez 2011 form For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. 1040ez 2011 form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. 1040ez 2011 form Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 1040ez 2011 form For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. 1040ez 2011 form Retirement and profit-sharing plans. 1040ez 2011 form   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. 1040ez 2011 form The payments must be reported as a pension or annuity. 1040ez 2011 form Accrued leave payment. 1040ez 2011 form   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. 1040ez 2011 form The payment is not a disability payment. 1040ez 2011 form Include it in your income in the tax year you receive it. 1040ez 2011 form See Publication 525, Taxable and Nontaxable Income, for more information. 1040ez 2011 form Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. 1040ez 2011 form For information about military and government disability pensions, see Publication 525. 1040ez 2011 form VA disability benefits. 1040ez 2011 form   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. 1040ez 2011 form If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. 1040ez 2011 form   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. 1040ez 2011 form These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. 1040ez 2011 form Other Payments You may receive other payments that are related to your disability. 1040ez 2011 form The following payments are not taxable. 1040ez 2011 form Benefit payments from a public welfare fund, such as payments due to blindness. 1040ez 2011 form Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. 1040ez 2011 form Compensatory (but not punitive) damages for physical injury or physical sickness. 1040ez 2011 form Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. 1040ez 2011 form Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. 1040ez 2011 form Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. 1040ez 2011 form Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. 1040ez 2011 form More detailed information can be found in Publication 525. 1040ez 2011 form Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. 1040ez 2011 form Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. 1040ez 2011 form These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. 1040ez 2011 form This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. 1040ez 2011 form For more information, see Publication 525. 1040ez 2011 form Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. 1040ez 2011 form You must use Schedule A (Form 1040) to itemize your deductions. 1040ez 2011 form See your form instructions for information on the standard deduction and the deductions you can itemize. 1040ez 2011 form The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. 1040ez 2011 form Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. 1040ez 2011 form Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. 1040ez 2011 form They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. 1040ez 2011 form You can deduct only the amount of your medical and dental expenses that is more than 10% (7. 1040ez 2011 form 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. 1040ez 2011 form The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. 1040ez 2011 form For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). 1040ez 2011 form Artificial limbs, contact lenses, eyeglasses, and hearing aids. 1040ez 2011 form The part of the cost of Braille books and magazines that is more than the price of regular printed editions. 1040ez 2011 form Cost and repair of special telephone equipment for hearing-impaired persons. 1040ez 2011 form Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. 1040ez 2011 form ” Cost and care of a guide dog or other animal aiding a person with a physical disability. 1040ez 2011 form Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. 1040ez 2011 form This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. 1040ez 2011 form Premiums for qualified long-term care insurance, up to certain amounts. 1040ez 2011 form Improvements to a home that do not increase its value if the main purpose is medical care. 1040ez 2011 form An example is constructing entrance or exit ramps. 1040ez 2011 form Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. 1040ez 2011 form See Publication 502 for more information. 1040ez 2011 form Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. 1040ez 2011 form If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. 1040ez 2011 form 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. 1040ez 2011 form You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. 1040ez 2011 form Impairment-related expenses defined. 1040ez 2011 form   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. 1040ez 2011 form Publication 502 contains more detailed information. 1040ez 2011 form Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. 1040ez 2011 form Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. 1040ez 2011 form To qualify, you must pay these expenses so you can work or look for work. 1040ez 2011 form The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. 1040ez 2011 form You can claim the credit on Form 1040 or 1040A. 1040ez 2011 form You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. 1040ez 2011 form You figure the credit on Form 2441. 1040ez 2011 form For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. 1040ez 2011 form Publication 503, Child and Dependent Care Expenses, contains more detailed information. 1040ez 2011 form Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. 1040ez 2011 form S. 1040ez 2011 form citizen or a resident alien and either of the following apply. 1040ez 2011 form You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. 1040ez 2011 form You can claim the credit on Form 1040 or 1040A. 1040ez 2011 form You figure the credit on Schedule R. 1040ez 2011 form For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. 1040ez 2011 form Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. 1040ez 2011 form Earned Income Credit This credit is based on the amount of your earned income. 1040ez 2011 form You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. 1040ez 2011 form To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. 1040ez 2011 form If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. 1040ez 2011 form You cannot use Form 1040EZ if you have a qualifying child. 1040ez 2011 form Qualifying child. 1040ez 2011 form   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. 1040ez 2011 form Earned income. 1040ez 2011 form   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. 1040ez 2011 form However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. 1040ez 2011 form More information. 1040ez 2011 form   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. 1040ez 2011 form Publication 596, Earned Income Credit (EIC), contains more detailed information. 1040ez 2011 form Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. 1040ez 2011 form A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. 1040ez 2011 form This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. 1040ez 2011 form In this case you do not have to pay employment taxes on the amount you pay. 1040ez 2011 form But if you control what work is done and how it is done, the worker is your employee. 1040ez 2011 form If you possess the right to discharge a worker, that worker is generally considered to be your employee. 1040ez 2011 form If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. 1040ez 2011 form To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. 1040ez 2011 form Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. 1040ez 2011 form Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. 1040ez 2011 form For more information, see chapter 7 of Publication 535, Business Expenses. 1040ez 2011 form Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. 1040ez 2011 form The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. 1040ez 2011 form See Form 8826, Disabled Access Credit, for more information. 1040ez 2011 form Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. 1040ez 2011 form One targeted group consists of vocational rehabilitation referrals. 1040ez 2011 form These are individuals who have a physical or mental disability that results in a substantial handicap to employment. 1040ez 2011 form See Form 5884, Work Opportunity Credit. 1040ez 2011 form How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 1040ez 2011 form Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 1040ez 2011 form Free help with your tax return. 1040ez 2011 form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez 2011 form The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040ez 2011 form The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez 2011 form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040ez 2011 form Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040ez 2011 form To find the nearest VITA or TCE site, visit IRS. 1040ez 2011 form gov or call 1-800-906-9887. 1040ez 2011 form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez 2011 form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez 2011 form aarp. 1040ez 2011 form org/money/taxaide or call 1-888-227-7669. 1040ez 2011 form   For more information on these programs, go to IRS. 1040ez 2011 form gov and enter “VITA” in the search box. 1040ez 2011 form Internet. 1040ez 2011 form IRS. 1040ez 2011 form gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040ez 2011 form Apply for an Employer Identification Number (EIN). 1040ez 2011 form Go to IRS. 1040ez 2011 form gov and enter Apply for an EIN in the search box. 1040ez 2011 form Request an Electronic Filing PIN by going to IRS. 1040ez 2011 form gov and entering Electronic Filing PIN in the search box. 1040ez 2011 form Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040ez 2011 form gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez 2011 form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez 2011 form Check the status of your amended return. 1040ez 2011 form Go to IRS. 1040ez 2011 form gov and enter Where's My Amended Return in the search box. 1040ez 2011 form Download forms, instructions, and publications, including some accessible versions. 1040ez 2011 form Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040ez 2011 form gov or IRS2Go. 1040ez 2011 form Tax return and tax account transcripts are generally available for the current year and past three years. 1040ez 2011 form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez 2011 form gov. 1040ez 2011 form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040ez 2011 form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez 2011 form gov. 1040ez 2011 form Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040ez 2011 form gov or IRS2Go. 1040ez 2011 form Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040ez 2011 form An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040ez 2011 form Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040ez 2011 form If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040ez 2011 form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez 2011 form Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040ez 2011 form gov. 1040ez 2011 form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez 2011 form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez 2011 form Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040ez 2011 form AARP offers the Tax-Aide counseling program as part of the TCE program. 1040ez 2011 form Visit AARP's website to find the nearest Tax-Aide location. 1040ez 2011 form Research your tax questions. 1040ez 2011 form Search publications and instructions by topic or keyword. 1040ez 2011 form Read the Internal Revenue Code, regulations, or other official guidance. 1040ez 2011 form Read Internal Revenue Bulletins. 1040ez 2011 form Sign up to receive local and national tax news by email. 1040ez 2011 form Phone. 1040ez 2011 form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez 2011 form Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040ez 2011 form Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040ez 2011 form Call to locate the nearest volunteer help site, 1-800-906-9887. 1040ez 2011 form Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040ez 2011 form The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez 2011 form Most VITA and TCE sites offer free electronic filing. 1040ez 2011 form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez 2011 form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez 2011 form Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040ez 2011 form The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040ez 2011 form If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez 2011 form Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez 2011 form Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez 2011 form Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040ez 2011 form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez 2011 form Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 1040ez 2011 form You should receive your order within 10 business days. 1040ez 2011 form Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040ez 2011 form Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040ez 2011 form Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040ez 2011 form Call to ask tax questions, 1-800-829-1040. 1040ez 2011 form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez 2011 form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez 2011 form These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040ez 2011 form gsa. 1040ez 2011 form gov/fedrelay. 1040ez 2011 form Walk-in. 1040ez 2011 form You can find a selection of forms, publications and services — in-person, face-to-face. 1040ez 2011 form Products. 1040ez 2011 form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez 2011 form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez 2011 form Services. 1040ez 2011 form You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040ez 2011 form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez 2011 form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 1040ez 2011 form No appointment is necessary—just walk in. 1040ez 2011 form Before visiting, check www. 1040ez 2011 form irs. 1040ez 2011 form gov/localcontacts for hours of operation and services provided. 1040ez 2011 form Mail. 1040ez 2011 form You can send your order for forms, instructions, and publications to the address below. 1040ez 2011 form You should receive a response within 10 business days after your request is received. 1040ez 2011 form  Internal Revenue Service 1201 N. 1040ez 2011 form Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040ez 2011 form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez 2011 form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez 2011 form What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040ez 2011 form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040ez 2011 form You face (or your business is facing) an immediate threat of adverse action. 1040ez 2011 form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez 2011 form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040ez 2011 form Here's why we can help: TAS is an independent organization within the IRS. 1040ez 2011 form Our advocates know how to work with the IRS. 1040ez 2011 form Our services are free and tailored to meet your needs. 1040ez 2011 form We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez 2011 form How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 1040ez 2011 form irs. 1040ez 2011 form gov/advocate, or call us toll-free at 1-877-777-4778. 1040ez 2011 form How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez 2011 form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez 2011 form irs. 1040ez 2011 form gov/sams. 1040ez 2011 form Low Income Taxpayer Clinics. 1040ez 2011 form   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 1040ez 2011 form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez 2011 form Visit www. 1040ez 2011 form TaxpayerAdvocate. 1040ez 2011 form irs. 1040ez 2011 form gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez 2011 form Prev  Up  Next   Home   More Online Publications
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Understanding Your CP19 Notice

We have increased the amount of tax you owe because we believe you incorrectly claimed one or more deductions or credits.


What you need to do

  • Review your notice and compare our changes to your tax return.
  • Complete and return the Response form.

You may want to...

  • Review this notice with your tax preparer.
  • Read about the deduction or credit in Publication 17.
  • Call us for clarification at the number listed on your notice.

Answers to Common Questions

What is the notice telling me?
Based on the information shown on your tax return, it appears you have not met the requirements for claiming one or more deductions or credits. As a result, your total tax is more than you expected.

What do I have to do?
Review the requirements for the deduction or credit we adjusted. Return the Response form indicating thereon your agreement or disagreement with the changes we made.

If you feel your tax return was correct as filed, send us the documentation listed on page 2 of the notice to verify you qualify for the exemption or credit.

If you agree with the changes we made, pay the amount due by the date requested on the notice.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 20-Feb-2014

Printable samples of this notice (PDF)


 

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040ez 2011 Form

1040ez 2011 form 3. 1040ez 2011 form   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. 1040ez 2011 form In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. 1040ez 2011 form Figure the environmental tax on Form 6627. 1040ez 2011 form Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. 1040ez 2011 form For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. 1040ez 2011 form No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. 1040ez 2011 form Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. 1040ez 2011 form 18 and 21). 1040ez 2011 form The oil spill liability tax rate is $. 1040ez 2011 form 08 per barrel and generally applies to crude oil received at a U. 1040ez 2011 form S. 1040ez 2011 form refinery and to petroleum products entered into the United States for consumption, use, or warehousing. 1040ez 2011 form The tax also applies to certain uses and the exportation of domestic crude oil. 1040ez 2011 form Crude oil includes crude oil condensates and natural gasoline. 1040ez 2011 form Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. 1040ez 2011 form Crude oil. 1040ez 2011 form   Tax is imposed on crude oil when it is received at a United Sates refinery. 1040ez 2011 form The operator of the refinery is liable for the tax. 1040ez 2011 form   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. 1040ez 2011 form However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. 1040ez 2011 form The user or exporter is liable for the tax. 1040ez 2011 form Imported petroleum products. 1040ez 2011 form   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. 1040ez 2011 form The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. 1040ez 2011 form S. 1040ez 2011 form refinery. 1040ez 2011 form   Tax is imposed only once on any imported petroleum product. 1040ez 2011 form Thus, the operator of a U. 1040ez 2011 form S. 1040ez 2011 form refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. 1040ez 2011 form ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. 1040ez 2011 form Taxable event. 1040ez 2011 form   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. 1040ez 2011 form The manufacturer or importer is liable for the tax. 1040ez 2011 form Use of ODCs. 1040ez 2011 form   You use an ODC if you put it into service in a trade or business or for the production of income. 1040ez 2011 form Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. 1040ez 2011 form The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. 1040ez 2011 form   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. 1040ez 2011 form An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. 1040ez 2011 form Generally, tax is imposed when the mixture is created and not on its sale or use. 1040ez 2011 form However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. 1040ez 2011 form You can revoke this choice only with IRS consent. 1040ez 2011 form   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. 1040ez 2011 form Exceptions. 1040ez 2011 form   The following may be exempt from the tax on ODCs. 1040ez 2011 form Metered-dose inhalers. 1040ez 2011 form Recycled ODCs. 1040ez 2011 form Exported ODCs. 1040ez 2011 form ODCs used as feedstock. 1040ez 2011 form Metered-dose inhalers. 1040ez 2011 form   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. 1040ez 2011 form For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040ez 2011 form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040ez 2011 form 4682-2(d)(5). 1040ez 2011 form The certificate may be included as part of the sales documentation. 1040ez 2011 form Keep the certificate with your records. 1040ez 2011 form Recycled ODCs. 1040ez 2011 form   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). 1040ez 2011 form There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). 1040ez 2011 form   The Montreal Protocol is administered by the United Nations (U. 1040ez 2011 form N. 1040ez 2011 form ). 1040ez 2011 form To determine if a country has signed the Montreal Protocol, contact the U. 1040ez 2011 form N. 1040ez 2011 form The website is untreaty. 1040ez 2011 form un. 1040ez 2011 form org. 1040ez 2011 form Exported ODCs. 1040ez 2011 form   Generally, there is no tax on ODCs sold for export if certain requirements are met. 1040ez 2011 form For a sale to be nontaxable, you and the purchaser must be registered. 1040ez 2011 form See Form 637, Application for Registration (for Certain Excise Tax Activities). 1040ez 2011 form Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040ez 2011 form Keep the certificate with your records. 1040ez 2011 form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040ez 2011 form 4682-5(d)(3). 1040ez 2011 form The tax benefit of this exemption is limited. 1040ez 2011 form For more information, see Regulations section 52. 1040ez 2011 form 4682-5. 1040ez 2011 form ODCs used as feedstock. 1040ez 2011 form   There is no tax on ODCs sold for use or used as a feedstock. 1040ez 2011 form An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. 1040ez 2011 form The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. 1040ez 2011 form   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. 1040ez 2011 form The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. 1040ez 2011 form 4682-2(d)(2). 1040ez 2011 form Keep the certificate with your records. 1040ez 2011 form Credits or refunds. 1040ez 2011 form   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). 1040ez 2011 form For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). 1040ez 2011 form Conditions to allowance for ODCs exported. 1040ez 2011 form   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. 1040ez 2011 form You must also have the evidence required by the EPA as proof that the ODCs were exported. 1040ez 2011 form Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. 1040ez 2011 form The Imported Products Table is listed in Regulations section 52. 1040ez 2011 form 4682-3(f)(6). 1040ez 2011 form The tax is based on the weight of the ODCs used in the manufacture of the product. 1040ez 2011 form Use the following methods to figure the ODC weight. 1040ez 2011 form The actual (exact) weight of each ODC used as a material in manufacturing the product. 1040ez 2011 form If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. 1040ez 2011 form However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. 1040ez 2011 form Taxable event. 1040ez 2011 form   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. 1040ez 2011 form The importer is liable for the tax. 1040ez 2011 form Use of imported products. 1040ez 2011 form   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. 1040ez 2011 form The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. 1040ez 2011 form Entry as use. 1040ez 2011 form   The importer may choose to treat the entry of a product into the United States as the use of the product. 1040ez 2011 form Tax is imposed on the date of entry instead of when the product is sold or used. 1040ez 2011 form The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. 1040ez 2011 form Make the choice by checking the box in Part II of Form 6627. 1040ez 2011 form The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. 1040ez 2011 form You can revoke this choice only with IRS consent. 1040ez 2011 form Sale of article incorporating imported product. 1040ez 2011 form   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. 1040ez 2011 form The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. 1040ez 2011 form The importer has not chosen to treat entry into the United States as use of the product. 1040ez 2011 form Imported products table. 1040ez 2011 form   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. 1040ez 2011 form   Each listing in the table identifies a product by name and includes only products that are described by that name. 1040ez 2011 form Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. 1040ez 2011 form In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. 1040ez 2011 form A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. 1040ez 2011 form   Part II of the table lists electronic items that are not included within any other list in the table. 1040ez 2011 form An imported product is included in this list only if the product meets one of the following tests. 1040ez 2011 form It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. 1040ez 2011 form It contains components described in (1), which account for more than 15% of the cost of the product. 1040ez 2011 form   These components do not include passive electrical devices, such as resistors and capacitors. 1040ez 2011 form Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. 1040ez 2011 form Rules for listing products. 1040ez 2011 form   Products are listed in the table according to the following rules. 1040ez 2011 form A product is listed in Part I of the table if it is a mixture containing ODCs. 1040ez 2011 form A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. 1040ez 2011 form A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. 1040ez 2011 form It is not an imported taxable product. 1040ez 2011 form It would otherwise be included within a list in Part II of the table. 1040ez 2011 form   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. 1040ez 2011 form ODC weight. 1040ez 2011 form   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. 1040ez 2011 form The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. 1040ez 2011 form Modifying the table. 1040ez 2011 form   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. 1040ez 2011 form They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. 1040ez 2011 form To request a modification, see Regulations section 52. 1040ez 2011 form 4682-3(g) for the mailing address and information that must be included in the request. 1040ez 2011 form Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. 1040ez 2011 form The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. 1040ez 2011 form These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. 1040ez 2011 form The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. 1040ez 2011 form You are liable for the floor stocks tax if you hold any of the following on January 1. 1040ez 2011 form At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. 1040ez 2011 form If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. 1040ez 2011 form You must pay this floor stocks tax by June 30 of each year. 1040ez 2011 form Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. 1040ez 2011 form For the tax rates, see the Form 6627 instructions. 1040ez 2011 form ODCs not subject to floor stocks tax. 1040ez 2011 form   The floor stocks tax is not imposed on any of the following ODCs. 1040ez 2011 form ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. 1040ez 2011 form ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. 1040ez 2011 form ODCs that have been reclaimed or recycled. 1040ez 2011 form ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. 1040ez 2011 form Prev  Up  Next   Home   More Online Publications