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1040ez

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1040ez

1040ez 9. 1040ez   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). 1040ez Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). 1040ez The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. 1040ez After completing the worksheets, you should maintain them with your 403(b) records for that year. 1040ez Do not attach them to your tax return. 1040ez At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. 1040ez If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. 1040ez If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. 1040ez When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. 1040ez Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. 1040ez By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. 1040ez Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. 1040ez At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. 1040ez This means refiguring your limit based on your actual compensation figures for the year. 1040ez This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. 1040ez Available Worksheets The following worksheets have been provided to help you figure your MAC. 1040ez Worksheet A. 1040ez Cost of Incidental Life Insurance. 1040ez Worksheet B. 1040ez Includible Compensation for Your Most Recent Year of Service Worksheet C. 1040ez Limit on Catch-Up Contributions. 1040ez ??? Worksheet 1. 1040ez Maximum Amount Contributable (MAC). 1040ez Worksheet A. 1040ez Cost of Incidental Life Insurance Note. 1040ez Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. 1040ez This amount will be used to figure includible compensation for your most recent year of service. 1040ez 1. 1040ez Enter the value of the contract (amount payable upon your death) 1. 1040ez   2. 1040ez Enter the cash value in the contract at the end of the year 2. 1040ez   3. 1040ez Subtract line 2 from line 1. 1040ez This is the value of your current life insurance protection 3. 1040ez   4. 1040ez Enter your age on your birthday nearest the beginning of the policy year 4. 1040ez   5. 1040ez Enter the 1-year term premium for $1,000 of life insurance based on your age. 1040ez (From Figure 3-1) 5. 1040ez   6. 1040ez Divide line 3 by $1,000 6. 1040ez   7. 1040ez Multiply line 6 by line 5. 1040ez This is the cost of your incidental life insurance 7. 1040ez   Worksheet B. 1040ez Includible Compensation for Your Most Recent Year of Service1 Note. 1040ez Use this worksheet to figure includible compensation for your most recent year of service. 1040ez 1. 1040ez Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. 1040ez   2. 1040ez Enter elective deferrals excluded from your gross income for your most recent year of service2 2. 1040ez   3. 1040ez Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. 1040ez   4. 1040ez Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. 1040ez   5. 1040ez Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. 1040ez   6. 1040ez Enter your foreign earned income exclusion for your most recent year of service 6. 1040ez   7. 1040ez Add lines 1, 2, 3, 4, 5, and 6 7. 1040ez   8. 1040ez Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. 1040ez   9. 1040ez Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. 1040ez   10. 1040ez Add lines 8 and 9 10. 1040ez   11. 1040ez Subtract line 10 from line 7. 1040ez This is your includible compensation for your most recent year of service 11. 1040ez   1Use estimated amounts if figuring includible compensation before the end of the year. 1040ez  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. 1040ez Worksheet C. 1040ez Limit on Catch-Up Contributions Note. 1040ez If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. 1040ez 1. 1040ez Maximum catch-up contributions 1. 1040ez $5,500 2. 1040ez Enter your includible compensation for your most recent year of service 2. 1040ez   3. 1040ez Enter your elective deferrals 3. 1040ez   4. 1040ez Subtract line 3 from line 2 4. 1040ez   5. 1040ez Enter the lesser of line 1 or line 4. 1040ez This is your limit on catch-up contributions 5. 1040ez   Worksheet 1. 1040ez Maximum Amount Contributable (MAC) Note. 1040ez Use this worksheet to figure your MAC. 1040ez Part I. 1040ez Limit on Annual Additions     1. 1040ez Enter your includible compensation for your most recent year of service 1. 1040ez   2. 1040ez Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. 1040ez   3. 1040ez Enter the lesser of line 1 or line 2. 1040ez This is your limit on annual additions 3. 1040ez     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 1040ez     Part II. 1040ez Limit on Elective Deferrals     4. 1040ez Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 1040ez     Note. 1040ez If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 1040ez If not, enter zero (-0-) on line 16 and go to line 17. 1040ez     5. 1040ez Amount per year of service 5. 1040ez $ 5,000 6. 1040ez Enter your years of service 6. 1040ez   7. 1040ez Multiply line 5 by line 6 7. 1040ez   8. 1040ez Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 1040ez   9. 1040ez Subtract line 8 from line 7. 1040ez If zero or less, enter zero (-0-) 9. 1040ez   10. 1040ez Maximum increase in limit for long service 10. 1040ez $15,000 11. 1040ez Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 1040ez   12. 1040ez Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 1040ez   13. 1040ez Add line 11 and line 12 13. 1040ez   14. 1040ez Subtract line 13 from line 10 14. 1040ez   15. 1040ez Maximum additional contributions 15. 1040ez $ 3,000 16. 1040ez Enter the least of lines 9, 14, or 15. 1040ez This is your increase in the limit for long service 16. 1040ez   17. 1040ez Add lines 4 and 16. 1040ez This is your limit on elective deferrals 17. 1040ez     Part III. 1040ez Maximum Amount Contributable     18. 1040ez If you had only nonelective contributions, enter the amount from line 3. 1040ez This is your MAC. 1040ez    If you had only elective deferrals, enter the lesser of lines 3 or 17. 1040ez This is your MAC. 1040ez    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 1040ez This is your MAC. 1040ez (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 1040ez ) 18. 1040ez   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. 1040ez You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. 1040ez Prev  Up  Next   Home   More Online Publications
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1040ez 11. 1040ez   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. 1040ez By interview. 1040ez Repeat examinations. 1040ez The first part of this chapter explains some of your most important rights as a taxpayer. 1040ez The second part explains the examination, appeal, collection, and refund processes. 1040ez Declaration of Taxpayer Rights Protection of your rights. 1040ez   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. 1040ez Privacy and confidentiality. 1040ez   The IRS will not disclose to anyone the information you give us, except as authorized by law. 1040ez You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. 1040ez Professional and courteous service. 1040ez   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. 1040ez If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. 1040ez Representation. 1040ez   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. 1040ez Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. 1040ez If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. 1040ez   You can have someone accompany you at an interview. 1040ez You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. 1040ez Payment of only the correct amount of tax. 1040ez   You are responsible for paying only the correct amount of tax due under the law—no more, no less. 1040ez If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. 1040ez Help with unresolved tax problems. 1040ez   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. 1040ez Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. 1040ez For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. 1040ez Appeals and judicial review. 1040ez   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. 1040ez You can also ask a court to review your case. 1040ez Relief from certain penalties and interest. 1040ez   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. 1040ez We will waive interest that is the result of certain errors or delays caused by an IRS employee. 1040ez Examinations, Appeals, Collections, and Refunds Examinations (audits). 1040ez   We accept most taxpayers' returns as filed. 1040ez If we inquire about your return or select it for examination, it does not suggest that you are dishonest. 1040ez The inquiry or examination may or may not result in more tax. 1040ez We may close your case without change; or, you may receive a refund. 1040ez   The process of selecting a return for examination usually begins in one of two ways. 1040ez First, we use computer programs to identify returns that may have incorrect amounts. 1040ez These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. 1040ez Second, we use information from outside sources that indicates that a return may have incorrect amounts. 1040ez These sources may include newspapers, public records, and individuals. 1040ez If we determine that the information is accurate and reliable, we may use it to select a return for examination. 1040ez   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. 1040ez The following sections give an overview of how we conduct examinations. 1040ez By mail. 1040ez   We handle many examinations and inquiries by mail. 1040ez We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. 1040ez You can respond by mail or you can request a personal interview with an examiner. 1040ez If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. 1040ez Please do not hesitate to write to us about anything you do not understand. 1040ez By interview. 1040ez   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. 1040ez If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. 1040ez If you do not agree with these changes, you can meet with the examiner's supervisor. 1040ez Repeat examinations. 1040ez   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. 1040ez Appeals. 1040ez   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. 1040ez Most differences can be settled without expensive and time-consuming court trials. 1040ez Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 1040ez   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. 1040ez S. 1040ez Tax Court, U. 1040ez S. 1040ez Court of Federal Claims, or the U. 1040ez S. 1040ez District Court where you live. 1040ez If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. 1040ez If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. 1040ez You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. 1040ez Collections. 1040ez   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. 1040ez It describes: What to do when you owe taxes. 1040ez It describes what to do if you get a tax bill and what to do if you think your bill is wrong. 1040ez It also covers making installment payments, delaying collection action, and submitting an offer in compromise. 1040ez IRS collection actions. 1040ez It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. 1040ez   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. 1040ez Innocent spouse relief. 1040ez   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. 1040ez To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. 1040ez In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. 1040ez Do not file Form 8857 with your Form 1040. 1040ez For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. 1040ez Refunds. 1040ez   You can file a claim for refund if you think you paid too much tax. 1040ez You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. 1040ez The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. 1040ez Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. 1040ez   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. 1040ez Prev  Up  Next   Home   More Online Publications