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1040ez Tax Forms 2014

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1040ez tax forms 2014 6. 1040ez tax forms 2014   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. 1040ez tax forms 2014 Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. 1040ez tax forms 2014 Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 Tax Treaties See chapter 7 for information about getting these publications. 1040ez tax forms 2014 Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. 1040ez tax forms 2014 See Table 6-1 at the end of this chapter for a list of these countries. 1040ez tax forms 2014 Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. 1040ez tax forms 2014 If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. 1040ez tax forms 2014 Treaty benefits generally are available to residents of the United States. 1040ez tax forms 2014 They generally are not available to U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 citizens who do not reside in the United States. 1040ez tax forms 2014 However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 citizens residing in the treaty countries. 1040ez tax forms 2014 U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. 1040ez tax forms 2014 Certification of U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 residency. 1040ez tax forms 2014   Use Form 8802, Application for United States Residency Certification, to request certification of U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 residency for purposes of claiming benefits under a tax treaty. 1040ez tax forms 2014 Certification can be requested for the current and any prior calendar years. 1040ez tax forms 2014 You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. 1040ez tax forms 2014 Common Benefits Some common tax treaty benefits are explained below. 1040ez tax forms 2014 The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. 1040ez tax forms 2014 Benefits provided by certain treaties are not provided by others. 1040ez tax forms 2014 Personal service income. 1040ez tax forms 2014 If you are a U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. 1040ez tax forms 2014 Professors and teachers. 1040ez tax forms 2014 If you are a U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. 1040ez tax forms 2014 Students, trainees, and apprentices. 1040ez tax forms 2014 If you are a U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. 1040ez tax forms 2014 Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. 1040ez tax forms 2014 Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. 1040ez tax forms 2014 Pensions and annuities. 1040ez tax forms 2014 If you are a U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. 1040ez tax forms 2014 Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. 1040ez tax forms 2014 Investment income. 1040ez tax forms 2014 If you are a U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. 1040ez tax forms 2014 Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. 1040ez tax forms 2014 Tax credit provisions. 1040ez tax forms 2014 If you are a U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. 1040ez tax forms 2014 Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 tax on the income. 1040ez tax forms 2014 Nondiscrimination provisions. 1040ez tax forms 2014 Most U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. 1040ez tax forms 2014 Saving clauses. 1040ez tax forms 2014 U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 treaties contain saving clauses that provide that the treaties do not affect the U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 taxation of its own citizens and residents. 1040ez tax forms 2014 As a result, U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 citizens and residents generally cannot use the treaty to reduce their U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 tax liability. 1040ez tax forms 2014 However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 citizens or residents. 1040ez tax forms 2014 It is important that you examine the applicable saving clause to determine if an exception applies. 1040ez tax forms 2014 More information on treaties. 1040ez tax forms 2014   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. 1040ez tax forms 2014 Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 ” appears in the treaty exemption discussions in Publication 901. 1040ez tax forms 2014   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. 1040ez tax forms 2014 Competent Authority Assistance If you are a U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 citizen or resident alien, you can request assistance from the U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. 1040ez tax forms 2014 You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. 1040ez tax forms 2014 The U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. 1040ez tax forms 2014 Effect of request for assistance. 1040ez tax forms 2014   If your request provides a basis for competent authority assistance, the U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 competent authority generally will consult with the treaty country competent authority on how to resolve the situation. 1040ez tax forms 2014 How to make your request. 1040ez tax forms 2014   It is important that you make your request for competent authority consideration as soon as either of the following occurs. 1040ez tax forms 2014 You are denied treaty benefits. 1040ez tax forms 2014 Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. 1040ez tax forms 2014   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. 1040ez tax forms 2014 Some of the steps you should consider taking include the following. 1040ez tax forms 2014 Filing a protective claim for credit or refund of U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 taxes. 1040ez tax forms 2014 Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. 1040ez tax forms 2014 Avoiding the lapse or termination of your right to appeal any tax determination. 1040ez tax forms 2014 Complying with all applicable procedures for invoking competent authority consideration. 1040ez tax forms 2014 Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 or treaty country tax. 1040ez tax forms 2014 Taxpayers can consult with the U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 competent authority to determine whether they need to take protective steps and when any required steps need to be taken. 1040ez tax forms 2014   The request should contain all essential items of information, including the following items. 1040ez tax forms 2014 A reference to the treaty and the treaty provisions on which the request is based. 1040ez tax forms 2014 The years and amounts involved in both U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 dollars and foreign currency. 1040ez tax forms 2014 A brief description of the issues for which competent authority assistance is requested. 1040ez tax forms 2014   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. 1040ez tax forms 2014 Revenue Procedure 2006-54 is available at www. 1040ez tax forms 2014 irs. 1040ez tax forms 2014 gov/irb/2006-49_IRB/ar13. 1040ez tax forms 2014 html. 1040ez tax forms 2014   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 competent authority assistance under tax treaties. 1040ez tax forms 2014 As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. 1040ez tax forms 2014    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. 1040ez tax forms 2014   In the case of U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. 1040ez tax forms 2014 If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. 1040ez tax forms 2014 Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. 1040ez tax forms 2014 This table is updated through October 31, 2013. 1040ez tax forms 2014 You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. 1040ez tax forms 2014 You can obtain the text of most U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 treaties at IRS. 1040ez tax forms 2014 gov. 1040ez tax forms 2014 You also can request the text of treaties from the Department of Treasury at the following address. 1040ez tax forms 2014 Department of Treasury Office of Business and Public Liaison Rm. 1040ez tax forms 2014 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 Virgin Islands, you can call the IRS at 1-800-829-1040. 1040ez tax forms 2014 Table 6–1. 1040ez tax forms 2014 List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez tax forms 2014 D. 1040ez tax forms 2014 ) Australia TIAS 10773 Dec. 1040ez tax forms 2014 1, 1983 1986-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 220 1986-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 246 Protocol TIAS Jan. 1040ez tax forms 2014 1, 2004     Austria TIAS Jan. 1040ez tax forms 2014 1, 1999     Bangladesh TIAS Jan. 1040ez tax forms 2014 1, 2007     Barbados TIAS 11090 Jan. 1040ez tax forms 2014 1, 1984 1991-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 436 1991-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 466 Protocol TIAS Jan. 1040ez tax forms 2014 1, 2005     Belgium TIAS Jan. 1040ez tax forms 2014 1, 2008     Bulgaria TIAS Jan. 1040ez tax forms 2014 1, 2009     Canada2 TIAS 11087 Jan. 1040ez tax forms 2014 1, 1985 1986-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 258 1987-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 298 Protocol TIAS Jan. 1040ez tax forms 2014 1, 2009     China, People's Republic of TIAS 12065 Jan. 1040ez tax forms 2014 1, 1987 1988-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 414 1988-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 447 Commonwealth of Independent States3 TIAS 8225 Jan. 1040ez tax forms 2014 1, 1976 1976-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 463 1976-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 475 Cyprus TIAS 10965 Jan. 1040ez tax forms 2014 1, 1986 1989-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 280 1989-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 314 Czech Republic TIAS Jan. 1040ez tax forms 2014 1, 1993     Denmark TIAS Jan. 1040ez tax forms 2014 1, 2001     Protocol TIAS Jan. 1040ez tax forms 2014 1, 2008     Egypt TIAS 10149 Jan. 1040ez tax forms 2014 1, 1982 1982-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 219 1982-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 243 Estonia TIAS Jan. 1040ez tax forms 2014 1, 2000     Finland TIAS 12101 Jan. 1040ez tax forms 2014 1, 1991     Protocol TIAS Jan. 1040ez tax forms 2014 1, 2008     France TIAS Jan. 1040ez tax forms 2014 1, 1996     Protocol TIAS Jan. 1040ez tax forms 2014 1, 2009     Germany TIAS Jan. 1040ez tax forms 2014 1, 1990     Protocol TIAS Jan. 1040ez tax forms 2014 1, 2008     Greece TIAS 2902 Jan. 1040ez tax forms 2014 1, 1953 1958-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 1054 T. 1040ez tax forms 2014 D. 1040ez tax forms 2014 6109, 1954-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 638 Hungary TIAS 9560 Jan. 1040ez tax forms 2014 1, 1980 1980-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 333 1980-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 354 Iceland TIAS 8151 Jan. 1040ez tax forms 2014 1, 2009     India TIAS Jan. 1040ez tax forms 2014 1, 1991     Indonesia TIAS 11593 Jan. 1040ez tax forms 2014 1, 1990     Ireland TIAS Jan. 1040ez tax forms 2014 1, 1998     Israel TIAS Jan. 1040ez tax forms 2014 1, 1995     Italy TIAS Jan. 1040ez tax forms 2014 1, 2010     Jamaica TIAS 10207 Jan. 1040ez tax forms 2014 1, 1982 1982-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 257 1982-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 291 Japan TIAS Jan. 1040ez tax forms 2014 1, 2005     Kazakhstan TIAS Jan. 1040ez tax forms 2014 1, 1996     Korea, South TIAS 9506 Jan. 1040ez tax forms 2014 1, 1980 1979-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 435 1979-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 458 Latvia TIAS Jan. 1040ez tax forms 2014 1, 2000     Lithuania TIAS Jan. 1040ez tax forms 2014 1, 2000     Luxembourg TIAS Jan. 1040ez tax forms 2014 1, 2001     Malta TIAS Jan. 1040ez tax forms 2014 1, 2011     Mexico TIAS Jan. 1040ez tax forms 2014 1,1994     Protocol TIAS Jan. 1040ez tax forms 2014 1, 2004               Table 6–1 (continued). 1040ez tax forms 2014 Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 1040ez tax forms 2014 D. 1040ez tax forms 2014 ) Morocco TIAS 10195 Jan. 1040ez tax forms 2014 1, 1981 1982-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 405 1982-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 427 Netherlands TIAS Jan. 1040ez tax forms 2014 1, 1994     Protocol TIAS Jan. 1040ez tax forms 2014 1, 2005     New Zealand TIAS 10772 Nov. 1040ez tax forms 2014 2, 1983 1990-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 274 1990-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 303 Protocol TIAS Jan. 1040ez tax forms 2014 1, 2011     Norway TIAS 7474 Jan. 1040ez tax forms 2014 1, 1971 1973-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 669 1973-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 693 Protocol TIAS 10205 Jan. 1040ez tax forms 2014 1, 1982 1982-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 440 1982-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 454 Pakistan TIAS 4232 Jan. 1040ez tax forms 2014 1, 1959 1960-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 646 T. 1040ez tax forms 2014 D. 1040ez tax forms 2014 6431, 1960-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 755 Philippines TIAS 10417 Jan. 1040ez tax forms 2014 1, 1983 1984-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 384 1984-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 412 Poland TIAS 8486 Jan. 1040ez tax forms 2014 1, 1974 1977-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 416 1977-1 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 427 Portugal TIAS Jan. 1040ez tax forms 2014 1, 1996     Romania TIAS 8228 Jan. 1040ez tax forms 2014 1, 1974 1976-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 492 1976-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 504 Russia TIAS Jan. 1040ez tax forms 2014 1, 1994     Slovak Republic TIAS Jan. 1040ez tax forms 2014 1, 1993     Slovenia TIAS Jan. 1040ez tax forms 2014 1, 2002     South Africa TIAS Jan. 1040ez tax forms 2014 1, 1998     Spain TIAS Jan. 1040ez tax forms 2014 1, 1991     Sri Lanka TIAS Jan. 1040ez tax forms 2014 1, 2004     Sweden TIAS Jan. 1040ez tax forms 2014 1, 1996     Protocol TIAS Jan. 1040ez tax forms 2014 1, 2007     Switzerland TIAS Jan. 1040ez tax forms 2014 1, 1998     Thailand TIAS Jan. 1040ez tax forms 2014 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 1040ez tax forms 2014 1, 1970 1971-2 C. 1040ez tax forms 2014 B. 1040ez tax forms 2014 479   Tunisia TIAS Jan. 1040ez tax forms 2014 1, 1990     Turkey TIAS Jan. 1040ez tax forms 2014 1, 1998     Ukraine TIAS Jan. 1040ez tax forms 2014 1, 2001     United Kingdom TIAS Jan. 1040ez tax forms 2014 1, 2004     Venezuela TIAS Jan. 1040ez tax forms 2014 1, 2000      1(TIAS) — Treaties and Other International Act Series. 1040ez tax forms 2014  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. 1040ez tax forms 2014 3The U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 -U. 1040ez tax forms 2014 S. 1040ez tax forms 2014 S. 1040ez tax forms 2014 R. 1040ez tax forms 2014 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 1040ez tax forms 2014 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of June 19 Severe Storms in Kentucky

IN-2011-12, Sept. 2, 2011

INDIANAPOLIS — Victims of severe storms, tornadoes, and flooding that began on June 19, 2011 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Bell, Knox, and Perry. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone until August 18 certain deadlines falling on or after June 19 and on or before August 18 for taxpayers who reside or have a business in the disaster area.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after June 19 and on or before July 5, 2011, as long as the deposits were made by July 5, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until August 18 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after June 19 and on or before August 18.

The IRS also gives affected taxpayers until August 18 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (August 20, 2007), that are due to be performed on or after June 19 and on or before August 18.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after June 19 and on or before July 5 provided the taxpayer made these deposits by July 5.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky/Severe Storms, Tornadoes, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

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The 1040ez Tax Forms 2014

1040ez tax forms 2014 Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040ez tax forms 2014 Tax questions. 1040ez tax forms 2014 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. 1040ez tax forms 2014 irs. 1040ez tax forms 2014 gov/pub503. 1040ez tax forms 2014 Reminders Taxpayer identification number needed for each qualifying person. 1040ez tax forms 2014  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. 1040ez tax forms 2014 See Taxpayer identification number under Qualifying Person Test, later. 1040ez tax forms 2014 You may have to pay employment taxes. 1040ez tax forms 2014  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. 1040ez tax forms 2014 Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. 1040ez tax forms 2014 See Employment Taxes for Household Employers, later. 1040ez tax forms 2014 Photographs of missing children. 1040ez tax forms 2014  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez tax forms 2014 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez tax forms 2014 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez tax forms 2014 Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. 1040ez tax forms 2014 It explains how to figure and claim the credit. 1040ez tax forms 2014 You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. 1040ez tax forms 2014 The credit can be up to 35% of your expenses. 1040ez tax forms 2014 To qualify, you must pay these expenses so you can work or look for work. 1040ez tax forms 2014 This publication also discusses some of the employment tax rules for household employers. 1040ez tax forms 2014 Dependent care benefits. 1040ez tax forms 2014   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. 1040ez tax forms 2014 You must complete Form 2441, Part III, before you can figure the amount of your credit. 1040ez tax forms 2014 See Dependent Care Benefits under How To Figure the Credit, later. 1040ez tax forms 2014 Comments and suggestions. 1040ez tax forms 2014   We welcome your comments about this publication and your suggestions for future editions. 1040ez tax forms 2014   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez tax forms 2014 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez tax forms 2014 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez tax forms 2014   You can send your comments from www. 1040ez tax forms 2014 irs. 1040ez tax forms 2014 gov/formspubs/. 1040ez tax forms 2014 Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez tax forms 2014 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez tax forms 2014 Ordering forms and publications. 1040ez tax forms 2014   Visit www. 1040ez tax forms 2014 irs. 1040ez tax forms 2014 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez tax forms 2014 Internal Revenue Service 1201 N. 1040ez tax forms 2014 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez tax forms 2014   If you have a tax question, check the information available on IRS. 1040ez tax forms 2014 gov or call 1-800-829-1040. 1040ez tax forms 2014 We cannot answer tax questions sent to either of the above addresses. 1040ez tax forms 2014 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 1040ez tax forms 2014 Prev  Up  Next   Home   More Online Publications