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1040xform Publication 587 - Additional Material Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Montana Department of Justice

Website: Montana Department of Justice

Address: Montana Department of Justice
Office of Consumer Protection
2225 11th Ave.
PO Box 200151
Helena, MT 59620-0151

Phone Number: 406-444-4500

Toll-free: 1-800-481-6896

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Division of Banking and Financial Institutions

Website: Division of Banking and Financial Institutions

Address: Division of Banking and Financial Institutions
PO Box 200546
Helena, MT 59620

Phone Number: 406-841-2920

TTY: 406-841-2974

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Commissioner of Securities and Insurance

Website: Commissioner of Securities and Insurance

Address: Commissioner of Securities and Insurance
Insurance Division
840 Helena Ave.
Helena, MT 59601

Phone Number: 406-444-2040

Toll-free: 1-800-332-6148 (MT)

TTY: 406-444-3246

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

State Auditor's Office

Website: State Auditor's Office

Address: State Auditor's Office
Securities Department
840 Helena Ave.
Helena, MT 59601

Phone Number: 406-444-2040

Toll-free: 1-800-332-6148 (MT)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
PO Box 202601
Helena, MT 59620-2601

Phone Number: 406-444-6150

Toll-free: 1-800-646-6150 (MT)

TTY: 406-444-4212

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The 1040xform

1040xform Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040xform Tax questions. 1040xform Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. 1040xform irs. 1040xform gov/pub515. 1040xform What's New Deposit interest paid to certain nonresident alien individuals. 1040xform  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. 1040xform Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 1040xform See Deposit interest paid to certain nonresident alien individuals in 2013. 1040xform Portfolio interest. 1040xform . 1040xform  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. 1040xform Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. 1040xform See Portfolio interest. 1040xform U. 1040xform S. 1040xform real property interest. 1040xform  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 1040xform The provision has been extended through 2013. 1040xform The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 1040xform S. 1040xform real property interest will continue to apply to any distribution from a RIC. 1040xform See Qualified investment entities under U. 1040xform S. 1040xform Real Property Interest. 1040xform Interest-related dividends and short-term capital gain dividends received from mutual funds. 1040xform  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 1040xform These provisions have been extended through 2013. 1040xform Partnership withholding rate on effectively connected income. 1040xform  For 2013, the rate for withholding on noncorporate partners has increased to 39. 1040xform 6%. 1040xform The rate for corporate partners remains 35%. 1040xform Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. 1040xform  If you made U. 1040xform S. 1040xform -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. 1040xform See Amounts paid to qualified securities lenders . 1040xform Electronic deposits. 1040xform  You must make all deposits of taxes electronically. 1040xform Substitute forms. 1040xform  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 1040xform If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. 1040xform See Penalties. 1040xform Filing electronically. 1040xform  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. 1040xform You get to the system through the Internet at fire. 1040xform irs. 1040xform gov. 1040xform For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. 1040xform The IRS will not mail error reports for files that are bad. 1040xform Qualified intermediaries. 1040xform  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. 1040xform See Qualified intermediary under Foreign Intermediaries. 1040xform Requests for extensions on Form 8809 must be filed electronically. 1040xform  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. 1040xform See Extension to file Form 1042-S with the IRS. 1040xform Photographs of missing children. 1040xform  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040xform Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040xform 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. 1040xform Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. 1040xform Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. 1040xform In addition to discussing the rules that apply generally to payments of U. 1040xform S. 1040xform source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. 1040xform S. 1040xform real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. 1040xform S. 1040xform trade or business. 1040xform Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). 1040xform U. 1040xform S. 1040xform withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. 1040xform For information on these provisions, go to www. 1040xform irs. 1040xform gov/fatca. 1040xform Comments and suggestions. 1040xform   We welcome your comments about this publication and your suggestions for future editions. 1040xform   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040xform NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040xform Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040xform   You can email us at taxforms@irs. 1040xform gov. 1040xform Please put “Publications Comment” on the subject line. 1040xform You can also send us comments from www. 1040xform irs. 1040xform gov/formspubs/. 1040xform Select “Comment on Tax Forms and Publications” under “Information About. 1040xform ”   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. 1040xform Ordering forms and publications. 1040xform   Visit www. 1040xform irs. 1040xform 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. 1040xform Internal Revenue Service 1201 N. 1040xform Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040xform   If you have a tax question, check the information available on IRS. 1040xform gov or call 1-800-829-1040. 1040xform We cannot answer tax questions sent to either of the above addresses. 1040xform Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. 1040xform S. 1040xform Tax Guide for Aliens 901 U. 1040xform S. 1040xform Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 1040xform S. 1040xform Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. 1040xform S. 1040xform Source Income of Foreign Persons 1042-S Foreign Person's U. 1040xform S. 1040xform Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. 1040xform Prev  Up  Next   Home   More Online Publications