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2011 E File

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2011 E File

2011 e file 3. 2011 e file   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. 2011 e file Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 2011 e file Also take credit for the estimated tax you paid for 2013. 2011 e file These credits are subtracted from your total tax. 2011 e file Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 2011 e file If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. 2011 e file Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. 2011 e file Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. 2011 e file Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 2011 e file Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2011 e file You should receive a separate Form W-2 from each employer you worked for. 2011 e file If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. 2011 e file However, your employer must provide or send it to you by January 31, 2014. 2011 e file If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. 2011 e file If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 2011 e file If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 2011 e file The phone number for the IRS is listed in chapter 5. 2011 e file You will be asked for the following information. 2011 e file Your name, address, city and state, zip code, and social security number. 2011 e file Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 2011 e file An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 2011 e file The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 2011 e file Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 2011 e file Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. 2011 e file In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 2011 e file Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. 2011 e file If you file a paper tax return, attach Copy B of Form W-2 to your return. 2011 e file Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 2011 e file If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 2011 e file Report the amounts you won on line 21 of Form 1040. 2011 e file Take credit for the tax withheld on line 62 of Form 1040. 2011 e file If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 2011 e file Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 2011 e file However, you cannot deduct more than the gambling winnings you report on Form 1040. 2011 e file File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 2011 e file The 1099 Series Most forms in the 1099 series are not filed with your return. 2011 e file In general, these forms should be furnished to you by January 31, 2014. 2011 e file Unless instructed to file any of these forms with your return, keep them for your records. 2011 e file There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2011 e file ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 2011 e file If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. 2011 e file See the instructions to these forms for details. 2011 e file Reporting your withholding. 2011 e file   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 2011 e file Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 2011 e file Form 1099-R. 2011 e file   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 2011 e file Do not attach any other Form 1099. 2011 e file Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 2011 e file Call the telephone number or write to the address given for the payer on the form. 2011 e file The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 2011 e file A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 2011 e file In certain situations, you will receive two forms in place of the original incorrect form. 2011 e file This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). 2011 e file One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 2011 e file This form will have an “X” in the “CORRECTED” box at the top of the form. 2011 e file The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 2011 e file Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 2011 e file S. 2011 e file Individual Income Tax Return. 2011 e file Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 2011 e file Do not include any amount withheld from your spouse's income. 2011 e file However, different rules may apply if you live in a community property state. 2011 e file Community property states. 2011 e file   The following are community property states. 2011 e file Arizona. 2011 e file California. 2011 e file Idaho. 2011 e file Louisiana. 2011 e file Nevada. 2011 e file New Mexico. 2011 e file Texas. 2011 e file Washington. 2011 e file Wisconsin. 2011 e file Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. 2011 e file If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. 2011 e file If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. 2011 e file   For more information on these rules, and some exceptions, see Publication 555, Community Property. 2011 e file Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. 2011 e file Fiscal year withholding. 2011 e file    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 2011 e file You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 2011 e file You will be able to claim credit for that withholding on your return for your next fiscal year. 2011 e file   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. 2011 e file   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. 2011 e file Add to that the income you received during the rest of your fiscal year. 2011 e file Example. 2011 e file Miles Hanson files his return for a fiscal year ending June 30, 2013. 2011 e file In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. 2011 e file His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. 2011 e file See Table 3-1 . 2011 e file On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. 2011 e file However, he takes credit for all $3,380 that was withheld during 2012. 2011 e file On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. 2011 e file On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. 2011 e file Table 3-1. 2011 e file Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. 2011 e file  2Calendar year (January 1 – December 31). 2011 e file   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. 2011 e file   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. 2011 e file Backup withholding. 2011 e file   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. 2011 e file Example. 2011 e file Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). 2011 e file Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 2011 e file Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 2011 e file Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 2011 e file You must use Form 1040 or Form 1040A if you paid estimated tax. 2011 e file You cannot file Form 1040EZ. 2011 e file If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2011 e file , from the fiduciary. 2011 e file If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). 2011 e file On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 2011 e file However, do not include this amount in the total on line 37. 2011 e file Instead, enter the amount on Form 1040, line 63. 2011 e file This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 2011 e file Name changed. 2011 e file   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. 2011 e file  The statement should cover payments you made jointly with your spouse as well as any you made separately. 2011 e file   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 2011 e file This prevents delays in processing your return and issuing refunds. 2011 e file It also safeguards your future social security benefits. 2011 e file For more information, call the Social Security Administration at 1-800-772-1213. 2011 e file Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. 2011 e file If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 2011 e file One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. 2011 e file If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2011 e file Example. 2011 e file James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 2011 e file They file separate 2013 Forms 1040. 2011 e file James' tax is $4,000 and Evelyn's is $1,000. 2011 e file If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 2011 e file Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). 2011 e file The balance, $600 (20% of $3,000), is Evelyn's share. 2011 e file Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. 2011 e file If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2011 e file See Example earlier under Separate Returns. 2011 e file If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. 2011 e file If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 2011 e file Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. 2011 e file Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 2011 e file In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 2011 e file If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 2011 e file Two or more employers. 2011 e file   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. 2011 e file You may be able to claim the excess as a credit against your income tax when you file your return. 2011 e file Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 2011 e file Figure the excess withholding on the appropriate worksheet. 2011 e file    Table 3-2. 2011 e file Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. 2011 e file 2% $7,049. 2011 e file 40 Tier 1 RRTA $113,700 6. 2011 e file 2% $7,049. 2011 e file 40 Tier 2 RRTA $84,300 4. 2011 e file 4% $3,709. 2011 e file 20 Joint returns. 2011 e file   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 2011 e file Note. 2011 e file All wages are subject to Medicare tax withholding. 2011 e file Employer's error. 2011 e file   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. 2011 e file If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 2011 e file File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 2011 e file Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 2011 e file Note. 2011 e file If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. 2011 e file Where to claim credit for excess social security withholding. 2011 e file   If you file Form 1040, enter the excess on line 69. 2011 e file   If you file Form 1040A, include the excess in the total on line 41. 2011 e file Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2011 e file   You cannot claim excess social security tax withholding on Form 1040EZ. 2011 e file Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. 2011 e file Where to claim credit for excess tier 1 RRTA withholding. 2011 e file   If you file Form 1040, enter the excess on line 69. 2011 e file   If you file Form 1040A, include the excess in the total on line 41. 2011 e file Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2011 e file   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 2011 e file How to claim refund of excess tier 2 RRTA. 2011 e file   To claim a refund of tier 2 tax, use Form 843. 2011 e file Be sure to attach a copy of all of your Forms W-2. 2011 e file   See Worksheet 3-3 and the Instructions for Form 843, for more details. 2011 e file Worksheet 3-1. 2011 e file Excess Social Security—Nonrailroad Employees 1. 2011 e file Add all social security tax withheld (but not more than  $7,049. 2011 e file 40 for each employer). 2011 e file This tax should be shown  in box 4 of your Forms W-2. 2011 e file Enter the total here 1. 2011 e file   2. 2011 e file Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2011 e file   3. 2011 e file Add lines 1 and 2. 2011 e file If $7,049. 2011 e file 40 or less, stop here. 2011 e file You cannot claim the credit 3. 2011 e file   4. 2011 e file Social security limit 4. 2011 e file $7,049. 2011 e file 40 5. 2011 e file Excess. 2011 e file Subtract line 4 from line 3 5. 2011 e file   Worksheet 3-2. 2011 e file Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 2011 e file Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 2011 e file 40 for each employer). 2011 e file Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 2011 e file Enter the total here 1. 2011 e file   2. 2011 e file Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2011 e file   3. 2011 e file Add lines 1 and 2. 2011 e file If $7,049. 2011 e file 40 or less, stop here. 2011 e file You cannot claim the credit 3. 2011 e file   4. 2011 e file Social security and tier 1 RRTA tax limit 4. 2011 e file $7,049. 2011 e file 40 5. 2011 e file Excess. 2011 e file Subtract line 4 from line 3 5. 2011 e file   Worksheet 3-3. 2011 e file Excess Tier 2 RRTA—Railroad Employees 1. 2011 e file Add all tier 2 RRTA tax withheld (but not more than $3,709. 2011 e file 20 for each employer). 2011 e file Box 14 of your Forms W-2 should show tier 2 RRTA tax. 2011 e file Enter the total here 1. 2011 e file   2. 2011 e file Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2011 e file   3. 2011 e file Add lines 1 and 2. 2011 e file If $3,709. 2011 e file 20 or less, stop here. 2011 e file You cannot claim the credit. 2011 e file 3. 2011 e file   4. 2011 e file Tier 2 RRTA tax limit 4. 2011 e file $3,709. 2011 e file 20 5. 2011 e file Excess. 2011 e file Subtract line 4 from line 3. 2011 e file 5. 2011 e file   Prev  Up  Next   Home   More Online Publications
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Disaster Relief Resource Center for Tax Professionals

Welcome to the IRS Disaster Relief Resource Center for Tax Professionals.

As a result of recent natural disasters, many payroll and practitioner businesses and their clients have suffered significant losses. Our goal is to provide resources and assistance to members of the impacted payroll and practitioner community.

Through this resource center we address many of the questions received from tax professionals. We've included information published by the IRS, along with links to IRS partners who may offer additional assistance. Many of our partners have developed Web pages that highlight the efforts they've made to help their fellow practitioners to recover and get re-established.

Up-to-date information on recent disasters can be found at Tax Relief in Disaster Situations.

Disaster Assistance Information

IRS Partner Disaster Relief Resources

American Bar Association (ABA)
A resource center for taxpayers in disaster situations provided by the American Bar Association (ABA).

American Institute of Certified Public Accountants (AICPA)
A central resource for a number of hurricane relief initiatives launched by the AICPA.

Association of Latino Professionals in Finance and Accounting (ALPFA)
A central resource for a number of initiatives launched by the ALPFA.

National Association of Black Accountants, Inc. (NABA)

National Association of Enrolled Agents (NAEA)
NAEA disaster relief information.

National Association of Tax Professionals (NATP) 
A listing of NATP Hurricane Disaster Tax Information.

National Society of Accountants (NSA)
Disaster relief initiatives for NSA members and their clients.

American Association of Attorney-Certified Public Accountants (AAA-CPA)

Publications

Disaster Relief Resources

Page Last Reviewed or Updated: 27-Jan-2014

The 2011 E File

2011 e file Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. 2011 e file Tax questions. 2011 e file What's New Future developments. 2011 e file  The IRS has created a page on IRS. 2011 e file gov for information about Publication 1542, at www. 2011 e file irs. 2011 e file gov/pub1542. 2011 e file Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. 2011 e file Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. 2011 e file It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. 2011 e file For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. 2011 e file R. 2011 e file B. 2011 e file 520, which can be found on the Internet at www. 2011 e file irs. 2011 e file gov/irb/2011-42_IRB/ar12. 2011 e file html. 2011 e file Per diem rates on the Internet. 2011 e file   You will find links to per diem rates at www. 2011 e file gsa. 2011 e file gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. 2011 e file S. 2011 e file possessions; and Foreign per diem rates. 2011 e file Publication 1542 revisions. 2011 e file   Publication 1542 is available only on the Internet at IRS. 2011 e file gov. 2011 e file Print copies can no longer be ordered. 2011 e file   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. 2011 e file An article on IRS. 2011 e file gov will alert you to which locations have updated rates. 2011 e file To reach these articles, go to www. 2011 e file irs. 2011 e file gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. 2011 e file You will find the new rates in Table 4. 2011 e file   We will also incorporate mid-year changes to the high-low rates into Publication 1542. 2011 e file You will be alerted to these changes by a similar article on IRS. 2011 e file gov and can find the changes in Table 2 of the revised publication. 2011 e file   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. 2011 e file The annual issue of the publication should be available each year in mid- to late-October. 2011 e file Comments and suggestions. 2011 e file   We welcome your comments about this publication and your suggestions for future editions. 2011 e file   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2011 e file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 e file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 e file   You can email us at taxforms@irs. 2011 e file gov. 2011 e file Please put “Publications Comment” on the subject line. 2011 e file You can also send us comments from www. 2011 e file irs. 2011 e file gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 2011 e file ”   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. 2011 e file Ordering forms and publications. 2011 e file   Visit www. 2011 e file irs. 2011 e file gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 e file Internal Revenue Service 1201 N. 2011 e file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 e file   If you have a tax question, check the information available on IRS. 2011 e file gov or call 1-800-829-1040. 2011 e file We cannot answer tax questions sent to either of the above addresses. 2011 e file Prev  Up  Next   Home   More Online Publications