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2009 Income Tax Forms

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2009 Income Tax Forms

2009 income tax forms 5. 2009 income tax forms   Personal Use of Dwelling Unit (Including Vacation Home) Table of Contents Dividing Expenses Dwelling Unit Used as a HomeMain home. 2009 income tax forms Shared equity financing agreement. 2009 income tax forms Donation of use of the property. 2009 income tax forms Examples. 2009 income tax forms Days used for repairs and maintenance. 2009 income tax forms Days used as a main home before or after renting. 2009 income tax forms Reporting Income and DeductionsNot used as a home. 2009 income tax forms Used as a home but rented less than 15 days. 2009 income tax forms Used as a home and rented 15 days or more. 2009 income tax forms If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. 2009 income tax forms In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. 2009 income tax forms Only your rental expenses may deducted on Schedule E (Form 1040). 2009 income tax forms Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). 2009 income tax forms You must also determine if the dwelling unit is considered a home. 2009 income tax forms The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. 2009 income tax forms Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. 2009 income tax forms There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. 2009 income tax forms Dwelling unit. 2009 income tax forms   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. 2009 income tax forms It also includes all structures or other property belonging to the dwelling unit. 2009 income tax forms A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. 2009 income tax forms   A dwelling unit does not include property (or part of the property) used solely as a hotel, motel, inn, or similar establishment. 2009 income tax forms Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. 2009 income tax forms Example. 2009 income tax forms You rent a room in your home that is always available for short-term occupancy by paying customers. 2009 income tax forms You do not use the room yourself and you allow only paying customers to use the room. 2009 income tax forms This room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. 2009 income tax forms Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. 2009 income tax forms When dividing your expenses, follow these rules. 2009 income tax forms Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. 2009 income tax forms (This rule does not apply when determining whether you used the unit as a home. 2009 income tax forms ) Any day that the unit is available for rent but not actually rented is not a day of rental use. 2009 income tax forms Fair rental price. 2009 income tax forms   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. 2009 income tax forms The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. 2009 income tax forms   Ask yourself the following questions when comparing another property with yours. 2009 income tax forms Is it used for the same purpose? Is it approximately the same size? Is it in approximately the same condition? Does it have similar furnishings? Is it in a similar location? If any of the answers are no, the properties probably are not similar. 2009 income tax forms Example. 2009 income tax forms Your beach cottage was available for rent from June 1 through August 31 (92 days). 2009 income tax forms Except for the first week in August (7 days), when you were unable to find a renter, you rented the cottage at a fair rental price during that time. 2009 income tax forms The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. 2009 income tax forms Your family also used the cottage during the last 2 weeks of May (14 days). 2009 income tax forms The cottage was not used at all before May 17 or after August 31. 2009 income tax forms You figure the part of the cottage expenses to treat as rental expenses as follows. 2009 income tax forms The cottage was used for rental a total of 85 days (92 − 7). 2009 income tax forms The days it was available for rent but not rented (7 days) are not days of rental use. 2009 income tax forms The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. 2009 income tax forms You used the cottage for personal purposes for 14 days (the last 2 weeks in May). 2009 income tax forms The total use of the cottage was 99 days (14 days personal use + 85 days rental use). 2009 income tax forms Your rental expenses are 85/99 (86%) of the cottage expenses. 2009 income tax forms Note. 2009 income tax forms When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. 2009 income tax forms Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. 2009 income tax forms Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. 2009 income tax forms If you have a net loss, you may not be able to deduct all of the rental expenses. 2009 income tax forms See Dwelling Unit Used as a Home, next. 2009 income tax forms Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. 2009 income tax forms You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. 2009 income tax forms See What is a day of personal use , later. 2009 income tax forms If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price (discussed earlier), do not count that day as a day of rental use in applying (2) above. 2009 income tax forms Instead, count it as a day of personal use in applying both (1) and (2) above. 2009 income tax forms What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. 2009 income tax forms You or any other person who owns an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). 2009 income tax forms However, see Days used as a main home before or after renting , later. 2009 income tax forms A member of your family or a member of the family of any other person who owns an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. 2009 income tax forms Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. 2009 income tax forms ), and lineal descendants (children, grandchildren, etc. 2009 income tax forms ). 2009 income tax forms Anyone under an arrangement that lets you use some other dwelling unit. 2009 income tax forms Anyone at less than a fair rental price. 2009 income tax forms Main home. 2009 income tax forms   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. 2009 income tax forms Shared equity financing agreement. 2009 income tax forms   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. 2009 income tax forms Donation of use of the property. 2009 income tax forms   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. 2009 income tax forms Examples. 2009 income tax forms   The following examples show how to determine if you have days of personal use. 2009 income tax forms Example 1. 2009 income tax forms You and your neighbor are co-owners of a condominium at the beach. 2009 income tax forms Last year, you rented the unit to vacationers whenever possible. 2009 income tax forms The unit was not used as a main home by anyone. 2009 income tax forms Your neighbor used the unit for 2 weeks last year; you did not use it at all. 2009 income tax forms Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. 2009 income tax forms Example 2. 2009 income tax forms You and your neighbors are co-owners of a house under a shared equity financing agreement. 2009 income tax forms Your neighbors live in the house and pay you a fair rental price. 2009 income tax forms Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. 2009 income tax forms This is because your neighbors rent the house as their main home under a shared equity financing agreement. 2009 income tax forms Example 3. 2009 income tax forms You own a rental property that you rent to your son. 2009 income tax forms Your son does not own any interest in this property. 2009 income tax forms He uses it as his main home and pays you a fair rental price. 2009 income tax forms Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. 2009 income tax forms Example 4. 2009 income tax forms You rent your beach house to Rosa. 2009 income tax forms Rosa rents her cabin in the mountains to you. 2009 income tax forms You each pay a fair rental price. 2009 income tax forms You are using your beach house for personal purposes on the days that Rosa uses it because your house is used by Rosa under an arrangement that allows you to use her cabin. 2009 income tax forms Example 5. 2009 income tax forms You rent an apartment to your mother at less than a fair rental price. 2009 income tax forms You are using the apartment for personal purposes on the days that your mother rents it because you rent it for less than a fair rental price. 2009 income tax forms Days used for repairs and maintenance. 2009 income tax forms   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. 2009 income tax forms Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. 2009 income tax forms Example. 2009 income tax forms Corey owns a cabin in the mountains that he rents for most of the year. 2009 income tax forms He spends a week at the cabin with family members. 2009 income tax forms Corey works on maintenance of the cabin 3 or 4 hours each day during the week and spends the rest of the time fishing, hiking, and relaxing. 2009 income tax forms Corey's family members, however, work substantially full time on the cabin each day during the week. 2009 income tax forms The main purpose of being at the cabin that week is to do maintenance work. 2009 income tax forms Therefore, the use of the cabin during the week by Corey and his family will not be considered personal use by Corey. 2009 income tax forms Days used as a main home before or after renting. 2009 income tax forms   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. 2009 income tax forms Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. 2009 income tax forms You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. 2009 income tax forms However, this special rule does not apply when dividing expenses between rental and personal use. 2009 income tax forms See Property Changed to Rental Use in chapter 4. 2009 income tax forms Example 1. 2009 income tax forms On February 29, 2012, you moved out of the house you had lived in for 6 years because you accepted a job in another town. 2009 income tax forms You rented your house at a fair rental price from March 15, 2012, to May 14, 2013 (14 months). 2009 income tax forms On June 1, 2013, you moved back into your old house. 2009 income tax forms The days you used the house as your main home from January 1 to February 29, 2012, and from June 1 to December 31, 2013, are not counted as days of personal use. 2009 income tax forms Therefore, you would use the rules in chapter 1 when figuring your rental income and expenses. 2009 income tax forms Example 2. 2009 income tax forms On January 31, you moved out of the condominium where you had lived for 3 years. 2009 income tax forms You offered it for rent at a fair rental price beginning on February 1. 2009 income tax forms You were unable to rent it until April. 2009 income tax forms On September 15, you sold the condominium. 2009 income tax forms The days you used the condominium as your main home from January 1 to January 31 are not counted as days of personal use when determining whether you used it as a home. 2009 income tax forms Examples. 2009 income tax forms   The following examples show how to determine whether you used your rental property as a home. 2009 income tax forms Example 1. 2009 income tax forms You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. 2009 income tax forms You rented the basement apartment at a fair rental price to college students during the regular school year. 2009 income tax forms You rented to them on a 9-month lease (273 days). 2009 income tax forms You figured 10% of the total days rented to others at a fair rental price is 27 days. 2009 income tax forms During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. 2009 income tax forms Your basement apartment was used as a home because you used it for personal purposes for 30 days. 2009 income tax forms Rent-free use by your brothers is considered personal use. 2009 income tax forms Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). 2009 income tax forms Example 2. 2009 income tax forms You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). 2009 income tax forms Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. 2009 income tax forms You figured 10% of the total days rented to others at a fair rental price is 3 days. 2009 income tax forms The room was used as a home because you used it for personal purposes for 21 days. 2009 income tax forms That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). 2009 income tax forms Example 3. 2009 income tax forms You own a condominium apartment in a resort area. 2009 income tax forms You rented it at a fair rental price for a total of 170 days during the year. 2009 income tax forms For 12 of these days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. 2009 income tax forms Your family actually used the apartment for 10 of those days. 2009 income tax forms Therefore, the apartment is treated as having been rented for 160 (170 – 10) days. 2009 income tax forms You figured 10% of the total days rented to others at a fair rental price is 16 days. 2009 income tax forms Your family also used the apartment for 7 other days during the year. 2009 income tax forms You used the apartment as a home because you used it for personal purposes for 17 days. 2009 income tax forms That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). 2009 income tax forms Minimal rental use. 2009 income tax forms   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. 2009 income tax forms See Used as a home but rented less than 15 days, later, for more information. 2009 income tax forms Limit on deductions. 2009 income tax forms   Renting a dwelling unit that is considered a home is not a passive activity. 2009 income tax forms Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. 2009 income tax forms The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. 2009 income tax forms Any expenses carried forward to the next year will be subject to any limits that apply for that year. 2009 income tax forms This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. 2009 income tax forms   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 5–1. 2009 income tax forms Reporting Income and Deductions Property not used for personal purposes. 2009 income tax forms   If you do not use a dwelling unit for personal purposes, see chapter 3 for how to report your rental income and expenses. 2009 income tax forms Property used for personal purposes. 2009 income tax forms   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. 2009 income tax forms Not used as a home. 2009 income tax forms   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. 2009 income tax forms Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . 2009 income tax forms The expenses for personal use are not deductible as rental expenses. 2009 income tax forms   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses in chapter 3. 2009 income tax forms Used as a home but rented less than 15 days. 2009 income tax forms   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). 2009 income tax forms You are not required to report the rental income and rental expenses from this activity. 2009 income tax forms The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). 2009 income tax forms See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. 2009 income tax forms Used as a home and rented 15 days or more. 2009 income tax forms   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. 2009 income tax forms Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in this chapter under Dividing Expenses . 2009 income tax forms The expenses for personal use are not deductible as rental expenses. 2009 income tax forms   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. 2009 income tax forms You do not need to use Worksheet 5-1. 2009 income tax forms   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. 2009 income tax forms To figure your deductible rental expenses and any carryover to next year, use Worksheet 5–1. 2009 income tax forms Worksheet 5-1. 2009 income tax forms Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. 2009 income tax forms Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . 2009 income tax forms ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. 2009 income tax forms Rental Use Percentage A. 2009 income tax forms Total days available for rent at fair rental price A. 2009 income tax forms       B. 2009 income tax forms Total days available for rent (line A) but not rented B. 2009 income tax forms       C. 2009 income tax forms Total days of rental use. 2009 income tax forms Subtract line B from line A C. 2009 income tax forms       D. 2009 income tax forms Total days of personal use (including days rented at less than fair rental price) D. 2009 income tax forms       E. 2009 income tax forms Total days of rental and personal use. 2009 income tax forms Add lines C and D E. 2009 income tax forms       F. 2009 income tax forms Percentage of expenses allowed for rental. 2009 income tax forms Divide line C by line E     F. 2009 income tax forms . 2009 income tax forms PART II. 2009 income tax forms Allowable Rental Expenses 1. 2009 income tax forms Enter rents received 1. 2009 income tax forms   2a. 2009 income tax forms Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. 2009 income tax forms       b. 2009 income tax forms Enter the rental portion of real estate taxes b. 2009 income tax forms       c. 2009 income tax forms Enter the rental portion of deductible casualty and theft losses (see instructions) c. 2009 income tax forms       d. 2009 income tax forms Enter direct rental expenses (see instructions) d. 2009 income tax forms       e. 2009 income tax forms Fully deductible rental expenses. 2009 income tax forms Add lines 2a–2d. 2009 income tax forms Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. 2009 income tax forms   3. 2009 income tax forms Subtract line 2e from line 1. 2009 income tax forms If zero or less, enter -0- 3. 2009 income tax forms   4a. 2009 income tax forms Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. 2009 income tax forms       b. 2009 income tax forms Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. 2009 income tax forms       c. 2009 income tax forms Carryover of operating expenses from 2012 worksheet c. 2009 income tax forms       d. 2009 income tax forms Add lines 4a–4c d. 2009 income tax forms       e. 2009 income tax forms Allowable expenses. 2009 income tax forms Enter the smaller of line 3 or line 4d (see instructions) 4e. 2009 income tax forms   5. 2009 income tax forms Subtract line 4e from line 3. 2009 income tax forms If zero or less, enter -0- 5. 2009 income tax forms   6a. 2009 income tax forms Enter the rental portion of excess casualty and theft losses (see instructions) 6a. 2009 income tax forms       b. 2009 income tax forms Enter the rental portion of depreciation of the dwelling unit b. 2009 income tax forms       c. 2009 income tax forms Carryover of excess casualty losses and depreciation from 2012 worksheet c. 2009 income tax forms       d. 2009 income tax forms Add lines 6a–6c d. 2009 income tax forms       e. 2009 income tax forms Allowable excess casualty and theft losses and depreciation. 2009 income tax forms Enter the smaller of  line 5 or line 6d (see instructions) 6e. 2009 income tax forms   PART III. 2009 income tax forms Carryover of Unallowed Expenses to Next Year 7a. 2009 income tax forms Operating expenses to be carried over to next year. 2009 income tax forms Subtract line 4e from line 4d 7a. 2009 income tax forms   b. 2009 income tax forms Excess casualty and theft losses and depreciation to be carried over to next year. 2009 income tax forms  Subtract line 6e from line 6d b. 2009 income tax forms   Worksheet 5-1 Instructions. 2009 income tax forms Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. 2009 income tax forms Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. 2009 income tax forms Line 2a. 2009 income tax forms Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. 2009 income tax forms Do not include interest on a loan that did not benefit the dwelling unit. 2009 income tax forms For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. 2009 income tax forms Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. 2009 income tax forms Include the rental portion of this interest in the total you enter on line 2a of the worksheet. 2009 income tax forms   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. 2009 income tax forms See the Schedule A instructions. 2009 income tax forms However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. 2009 income tax forms See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. 2009 income tax forms Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. 2009 income tax forms   Note. 2009 income tax forms Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. 2009 income tax forms Instead, figure the personal portion on a separate Schedule A. 2009 income tax forms If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. 2009 income tax forms           Line 2c. 2009 income tax forms Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. 2009 income tax forms To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. 2009 income tax forms If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. 2009 income tax forms On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. 2009 income tax forms Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. 2009 income tax forms   Note. 2009 income tax forms Do not file this Form 4684 or use it to figure your personal losses on Schedule A. 2009 income tax forms Instead, figure the personal portion on a separate Form 4684. 2009 income tax forms           Line 2d. 2009 income tax forms Enter the total of your rental expenses that are directly related only to the rental activity. 2009 income tax forms These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. 2009 income tax forms Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. 2009 income tax forms           Line 2e. 2009 income tax forms You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. 2009 income tax forms Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. 2009 income tax forms           Line 4b. 2009 income tax forms On line 2a, you entered the rental portion of the mortgage interest or qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. 2009 income tax forms If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. 2009 income tax forms Do not include interest on a loan that did not benefit the dwelling unit  (as explained in the line 2a instructions). 2009 income tax forms           Line 4e. 2009 income tax forms You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. 2009 income tax forms *           Line 6a. 2009 income tax forms To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. 2009 income tax forms   A. 2009 income tax forms Enter the amount from Form 4684, line 10       B. 2009 income tax forms Enter the rental portion of line A       C. 2009 income tax forms Enter the amount from line 2c of this worksheet       D. 2009 income tax forms Subtract line C from line B. 2009 income tax forms Enter the result here and on line 6a of this worksheet               Line 6e. 2009 income tax forms You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. 2009 income tax forms * *Allocating the limited deduction. 2009 income tax forms If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. 2009 income tax forms Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. 2009 income tax forms Prev  Up  Next   Home   More Online Publications
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More Taxpayers Filing from Home Computers in 2014, Many Taxpayers Eligible to Use Free File

IR-2014-28, March 13, 2014

WASHINGTON — More than 27 million taxpayers have filed their tax returns from home computers so far this year, an increase of almost 6 percent compared to last year.

These 27 million taxpayers used a variety of software products to prepare and e-file their own returns. However, the IRS reminds people that they can prepare and e-file their federal tax returns online for free through Free File at IRS.gov. Free File has an option for almost everyone, either through brand-name software or online fillable forms.

The Free File program is a public-private partnership between the IRS and the Free File Alliance, LLC. The Alliance is a consortium of 14 leading tax software providers who make their products available exclusively at IRS.gov. All Free File members meet security requirements and use the latest in encryption technology to protect taxpayer information.

Seventy percent of taxpayers are eligible for easy-to-use Free File software because their income was $58,000 or less in 2013. People who made more than $58,000 and who are comfortable preparing their own returns can use Free File Fillable Forms, the electronic version of IRS paper forms.

Each Free File software provider sets its own criteria for eligibility, generally based on income, age, state residency or military service. However, taxpayers can quickly find a match by using the “help me find Free File software” tool. Or, taxpayers can review all providers and their offers. Some software providers also offer state tax software and display on their landing pages whether it is free or if there is a fee.   

Free File Fillable Forms is more basic, similar to completing a paper Form 1040. The program performs some math calculations and provides links to some IRS publications. It also can be filed electronically for free. However, it does not support any state tax returns.

The total number of individual income tax returns e-filed so far this year is 62.2 million. E-file includes both returns filed from home computers and returns e-filed by professional tax return preparers.  [The filing season statistics table follows.]

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2014 FILING SEASON STATISTICS

Cumulative statistics comparing 3/08/13 and 3/07/14

Individual Income Tax Returns:

2013

2014

% Change

Total Receipts

67,143,000

67,183,000

0.1

Total Processed

60,944,000

65,662,000

 7.7

 

 

 

 

E-filing Receipts:

 

 

 

TOTAL           

61,488,000

62,213,000

1.2

Tax Professionals

35,585,000

34,816,000

-2.2

Self-prepared

25,903,000

27,397,000

5.8

 

 

 

 

Web Usage:

 

 

 

Visits to IRS.gov

197,651,780

181,196,235

-8.3

 

 

 

 

Total Refunds:

 

 

 

Number

53,447,000

55,434,000

3.7

Amount

$154.696

Billion

$164.586

Billion

6.4

Average refund

$2,894

$2,969

2.6

 

 

 

 

Direct Deposit Refunds:

 

 

 

Number

47,177,000

47,976,000

1.7

Amount

$142.861

Billion

$146.305

Billion

2.4

Average refund

$3,028

$3,050

0.7

 

Page Last Reviewed or Updated: 13-Mar-2014

The 2009 Income Tax Forms

2009 income tax forms 11. 2009 income tax forms   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 2009 income tax forms S. 2009 income tax forms Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 2009 income tax forms This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2009 income tax forms You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2009 income tax forms These forms are discussed in this chapter. 2009 income tax forms To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 2009 income tax forms If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 2009 income tax forms Read Aliens Required To Obtain Sailing or Departure Permits . 2009 income tax forms Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 2009 income tax forms Useful Items - You may want to see: Form (and Instructions) 1040-C U. 2009 income tax forms S. 2009 income tax forms Departing Alien Income Tax Return 2063 U. 2009 income tax forms S. 2009 income tax forms Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 2009 income tax forms Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 2009 income tax forms If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 2009 income tax forms Category 1. 2009 income tax forms   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 2009 income tax forms Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 2009 income tax forms However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 2009 income tax forms   The statement must be presented to an IRS office. 2009 income tax forms Category 2. 2009 income tax forms    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 2009 income tax forms S. 2009 income tax forms tax under U. 2009 income tax forms S. 2009 income tax forms tax laws (described in chapter 10), and Who receive no other income from U. 2009 income tax forms S. 2009 income tax forms sources. 2009 income tax forms If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 2009 income tax forms This is true even if your income is exempt from U. 2009 income tax forms S. 2009 income tax forms tax because of an income tax treaty, consular agreement, or international agreement. 2009 income tax forms Category 3. 2009 income tax forms   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 2009 income tax forms S. 2009 income tax forms sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 2009 income tax forms S. 2009 income tax forms Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 2009 income tax forms S. 2009 income tax forms trade or business. 2009 income tax forms (See Interest Income in chapter 3. 2009 income tax forms ) Category 4. 2009 income tax forms   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 2009 income tax forms S. 2009 income tax forms sources while in the United States under those visas, other than: Income from employment authorized by the U. 2009 income tax forms S. 2009 income tax forms Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 2009 income tax forms S. 2009 income tax forms trade or business. 2009 income tax forms (See Interest Income in chapter 3. 2009 income tax forms ) Category 5. 2009 income tax forms   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 2009 income tax forms If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 2009 income tax forms Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 2009 income tax forms S. 2009 income tax forms possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 2009 income tax forms S. 2009 income tax forms possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 2009 income tax forms Category 6. 2009 income tax forms   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 2009 income tax forms S. 2009 income tax forms tax. 2009 income tax forms Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 2009 income tax forms To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 2009 income tax forms See Forms To File , later. 2009 income tax forms You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 2009 income tax forms See Paying Taxes and Obtaining Refunds , later. 2009 income tax forms Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 2009 income tax forms Where to get a sailing or departure permit. 2009 income tax forms   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 2009 income tax forms When to get a sailing or departure permit. 2009 income tax forms   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 2009 income tax forms You cannot apply earlier than 30 days before your planned departure date. 2009 income tax forms Do not wait until the last minute in case there are unexpected problems. 2009 income tax forms Papers to submit. 2009 income tax forms   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 2009 income tax forms Bring the following records with you if they apply. 2009 income tax forms Your passport and alien registration card or visa. 2009 income tax forms Copies of your U. 2009 income tax forms S. 2009 income tax forms income tax returns filed for the past 2 years. 2009 income tax forms If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 2009 income tax forms Receipts for income taxes paid on these returns. 2009 income tax forms Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 2009 income tax forms A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 2009 income tax forms If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 2009 income tax forms Proof of estimated tax payments for the past year and this year. 2009 income tax forms Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 2009 income tax forms Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 2009 income tax forms Copies of the application for, and approval of, the grant. 2009 income tax forms A statement of the amount paid, and your duties and obligations under the grant. 2009 income tax forms A list of any previous grants. 2009 income tax forms Documents indicating you qualify for any special tax treaty benefits claimed. 2009 income tax forms Document verifying your date of departure from the United States, such as an airline ticket. 2009 income tax forms Document verifying your U. 2009 income tax forms S. 2009 income tax forms taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 2009 income tax forms Note. 2009 income tax forms   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 2009 income tax forms This applies whether or not your spouse requires a permit. 2009 income tax forms Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 2009 income tax forms Employees in the IRS office can assist in filing these forms. 2009 income tax forms Both forms have a “certificate of compliance” section. 2009 income tax forms When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 2009 income tax forms S. 2009 income tax forms tax obligations have been satisfied according to available information. 2009 income tax forms Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 2009 income tax forms Form 2063 This is a short form that asks for certain information but does not include a tax computation. 2009 income tax forms The following departing aliens can get their sailing or departure permits by filing Form 2063. 2009 income tax forms Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 2009 income tax forms Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 2009 income tax forms However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 2009 income tax forms Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 2009 income tax forms The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 2009 income tax forms However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 2009 income tax forms Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 2009 income tax forms Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 2009 income tax forms When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 2009 income tax forms However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 2009 income tax forms See Bond To Ensure Payment , discussed later. 2009 income tax forms The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 2009 income tax forms Returning to the United States. 2009 income tax forms   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 2009 income tax forms You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 2009 income tax forms   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 2009 income tax forms The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 2009 income tax forms However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 2009 income tax forms Joint return on Form 1040-C. 2009 income tax forms   Departing husbands and wives who are nonresident aliens cannot file joint returns. 2009 income tax forms However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 2009 income tax forms Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 2009 income tax forms You must also pay any taxes due for past years. 2009 income tax forms If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 2009 income tax forms However, the IRS cannot provide a refund at the time of departure. 2009 income tax forms If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 2009 income tax forms Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 2009 income tax forms However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 2009 income tax forms The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 2009 income tax forms Information about the form of bond and security on it can be obtained from your IRS office. 2009 income tax forms Filing Annual U. 2009 income tax forms S. 2009 income tax forms Income Tax Returns Form 1040-C is not an annual U. 2009 income tax forms S. 2009 income tax forms income tax return. 2009 income tax forms If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 2009 income tax forms Chapters 5 and 7 discuss filing an annual U. 2009 income tax forms S. 2009 income tax forms income tax return. 2009 income tax forms The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 2009 income tax forms S. 2009 income tax forms income tax return. 2009 income tax forms Prev  Up  Next   Home   More Online Publications