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2010 Irs Form 1040ez

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2010 Irs Form 1040ez

2010 irs form 1040ez 1. 2010 irs form 1040ez   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. 2010 irs form 1040ez Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. 2010 irs form 1040ez Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. 2010 irs form 1040ez If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. 2010 irs form 1040ez gov and use the Interactive Tax Assistant (ITA). 2010 irs form 1040ez You can find the ITA by going to IRS. 2010 irs form 1040ez gov and entering “interactive tax assistant” in the search box. 2010 irs form 1040ez Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. 2010 irs form 1040ez General Requirements If you are a U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. 2010 irs form 1040ez For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. 2010 irs form 1040ez If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. 2010 irs form 1040ez S. 2010 irs form 1040ez citizens. 2010 irs form 1040ez See Publication 519, U. 2010 irs form 1040ez S. 2010 irs form 1040ez Tax Guide for Aliens. 2010 irs form 1040ez Table 1-1. 2010 irs form 1040ez 2013 Filing Requirements Chart for Most Taxpayers Note. 2010 irs form 1040ez You must file a return if your gross income was at least the amount shown in the last column. 2010 irs form 1040ez IF your filing status is. 2010 irs form 1040ez . 2010 irs form 1040ez . 2010 irs form 1040ez AND at the end of 2013 you were*. 2010 irs form 1040ez . 2010 irs form 1040ez . 2010 irs form 1040ez THEN file a return if your gross income** was at least. 2010 irs form 1040ez . 2010 irs form 1040ez . 2010 irs form 1040ez Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 2010 irs form 1040ez ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2010 irs form 1040ez It also includes gains, but not losses, reported on Form 8949 or Schedule D. 2010 irs form 1040ez Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2010 irs form 1040ez But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 2010 irs form 1040ez Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2010 irs form 1040ez If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 2010 irs form 1040ez *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 2010 irs form 1040ez Gross income. 2010 irs form 1040ez   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2010 irs form 1040ez If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 2010 irs form 1040ez The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2010 irs form 1040ez A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. 2010 irs form 1040ez For more information about community property, see Publication 555, Community Property. 2010 irs form 1040ez   For more information on what to include in gross income, see chapter 2. 2010 irs form 1040ez Self-employed persons. 2010 irs form 1040ez    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. 2010 irs form 1040ez   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. 2010 irs form 1040ez Then, to this figure, you add any income from investments and from incidental or outside operations or sources. 2010 irs form 1040ez See Publication 334, Tax Guide for Small Business, for more information. 2010 irs form 1040ez Dependents. 2010 irs form 1040ez   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. 2010 irs form 1040ez See Publication 501. 2010 irs form 1040ez Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. 2010 irs form 1040ez If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. 2010 irs form 1040ez You also have other duties, such as notifying the IRS that you are acting as the personal representative. 2010 irs form 1040ez Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. 2010 irs form 1040ez When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. 2010 irs form 1040ez If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. 2010 irs form 1040ez ” For more information, see Publication 559, Survivors, Executors, and Administrators. 2010 irs form 1040ez Surviving spouse. 2010 irs form 1040ez   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. 2010 irs form 1040ez After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. 2010 irs form 1040ez For more information about each of these filing statuses, see Publication 501. 2010 irs form 1040ez   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. 2010 irs form 1040ez You can, however, file a joint return with your new spouse. 2010 irs form 1040ez In that case, the filing status of your deceased spouse for his or her final return is married filing separately. 2010 irs form 1040ez The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). 2010 irs form 1040ez Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. 2010 irs form 1040ez For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. 2010 irs form 1040ez Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in Puerto Rico

Updated 9/29/11 to add the municipalities of Adjuntas, Ciales, Guaynabo.

Updated 9/13/11 to add the municipalities of Fajardo, Gurabo, Las Piedras, Naguabo, Naranjito, Río Grande, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba.

Updated 9/6/11 to add the municipalities of Arroyo, Aguas Buenas, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Orocovis, Patillas and Ponce.

SP-FL-2011-14, Aug. 30, 2011

MIAMI — Victims of Hurricane Irene that began on Aug. 21, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba. Individuals who reside or have a business in these municipalities may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 21, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 21, and on or before Sept. 6, as long as the deposits are made by Sept. 6, 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 municipalities 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 Oct. 31 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 Aug. 21 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 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 (Aug. 20, 2007), that are due to be performed on or after Aug. 21 and on or before Oct. 31.

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 Aug. 21 and on or before Sept. 6 provided the taxpayer makes these deposits by Sept. 6.

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 “Puerto Rico/Hurricane Irene” 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

SP-FL-2011-14SP, Alivio Tributario a Víctimas del Huracán Irene en Puerto Rico
Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 20-Mar-2014

The 2010 Irs Form 1040ez

2010 irs form 1040ez Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. 2010 irs form 1040ez Tax questions. 2010 irs form 1040ez Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. 2010 irs form 1040ez irs. 2010 irs form 1040ez gov/pub972. 2010 irs form 1040ez Reminder Photographs of missing children. 2010 irs form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 irs form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 irs form 1040ez 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. 2010 irs form 1040ez Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. 2010 irs form 1040ez This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. 2010 irs form 1040ez Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. 2010 irs form 1040ez However, most individuals can use a simpler worksheet in their tax form instructions. 2010 irs form 1040ez If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. 2010 irs form 1040ez   Complete the Child Tax Credit Worksheet , later in this publication. 2010 irs form 1040ez If you were sent here from your Schedule 8812 instructions. 2010 irs form 1040ez   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. 2010 irs form 1040ez If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. 2010 irs form 1040ez   Read the explanation of who must use this publication next. 2010 irs form 1040ez If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. 2010 irs form 1040ez Who must use this publication. 2010 irs form 1040ez   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. 2010 irs form 1040ez Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). 2010 irs form 1040ez Form 4563 (exclusion of income for residents of American Samoa). 2010 irs form 1040ez Are you claiming any of the following credits? Mortgage interest credit, Form 8396. 2010 irs form 1040ez Adoption credit, Form 8839. 2010 irs form 1040ez Residential energy efficient property credit, Form 5695, Part I. 2010 irs form 1040ez District of Columbia first-time homebuyer credit, Form 8859. 2010 irs form 1040ez Comments and suggestions. 2010 irs form 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2010 irs form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 irs form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 irs form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 irs form 1040ez   You can send your comments from www. 2010 irs form 1040ez irs. 2010 irs form 1040ez gov/formspubs/. 2010 irs form 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 2010 irs form 1040ez ”   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. 2010 irs form 1040ez Ordering forms and publications. 2010 irs form 1040ez   Visit www. 2010 irs form 1040ez irs. 2010 irs form 1040ez 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. 2010 irs form 1040ez Internal Revenue Service 1201 N. 2010 irs form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 irs form 1040ez   If you have a tax question, check the information available on IRS. 2010 irs form 1040ez gov or call 1-800-829-1040. 2010 irs form 1040ez We cannot answer tax questions sent to either of the above addresses. 2010 irs form 1040ez Prev  Up  Next   Home   More Online Publications