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2011 Federal Tax Forms

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2011 Federal Tax Forms

2011 federal tax forms Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2011 federal tax forms Tax questions. 2011 federal tax forms Useful Items - You may want to see: What's New Medical and dental expenses. 2011 federal tax forms  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. 2011 federal tax forms 5% if either you or your spouse was born before January 2, 1949). 2011 federal tax forms Standard mileage rate. 2011 federal tax forms  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. 2011 federal tax forms See Transportation under What Medical Expenses Are Includible. 2011 federal tax forms Federal tax benefits for same-sex married couples. 2011 federal tax forms  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2011 federal tax forms For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2011 federal tax forms Reminders Future developments. 2011 federal tax forms   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. 2011 federal tax forms irs. 2011 federal tax forms gov/pub502. 2011 federal tax forms Photographs of missing children. 2011 federal tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal tax forms 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. 2011 federal tax forms Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). 2011 federal tax forms It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. 2011 federal tax forms It explains how to treat reimbursements and how to figure the deduction. 2011 federal tax forms It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. 2011 federal tax forms Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. 2011 federal tax forms You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). 2011 federal tax forms But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. 2011 federal tax forms 5% of your AGI. 2011 federal tax forms If your medical and dental expenses are not more than 10% of your AGI (7. 2011 federal tax forms 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. 2011 federal tax forms This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. 2011 federal tax forms Pub. 2011 federal tax forms 502 covers many common medical expenses but not every possible medical expense. 2011 federal tax forms If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . 2011 federal tax forms See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2011 federal tax forms Comments and suggestions. 2011 federal tax forms   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax forms   You can send your comments from www. 2011 federal tax forms irs. 2011 federal tax forms gov/formspubs. 2011 federal tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 federal tax forms ”   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 federal tax forms Ordering forms and publications. 2011 federal tax forms   Visit www. 2011 federal tax forms irs. 2011 federal tax forms 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. 2011 federal tax forms Internal Revenue Service 1201 N. 2011 federal tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal tax forms   If you have a tax question, check the information available on IRS. 2011 federal tax forms gov or call 1-800-829-1040. 2011 federal tax forms We cannot answer tax questions sent to either of the above addresses. 2011 federal tax forms Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. 2011 federal tax forms S. 2011 federal tax forms Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications
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The 2011 Federal Tax Forms

2011 federal tax forms 9. 2011 federal tax forms   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. 2011 federal tax forms This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. 2011 federal tax forms The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. 2011 federal tax forms See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. 2011 federal tax forms However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. 2011 federal tax forms You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. 2011 federal tax forms Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. 2011 federal tax forms If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. 2011 federal tax forms Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. 2011 federal tax forms Qualified education expenses. 2011 federal tax forms   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 2011 federal tax forms They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 2011 federal tax forms   In addition, if the student is at least a half-time student, room and board are qualified education expenses. 2011 federal tax forms   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 2011 federal tax forms The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 2011 federal tax forms The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2011 federal tax forms You will need to contact the eligible educational institution for qualified room and board costs. 2011 federal tax forms Eligible educational institution. 2011 federal tax forms   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2011 federal tax forms S. 2011 federal tax forms Department of Education. 2011 federal tax forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 federal tax forms The educational institution should be able to tell you if it is an eligible educational institution. 2011 federal tax forms   Certain educational institutions located outside the United States also participate in the U. 2011 federal tax forms S. 2011 federal tax forms Department of Education's Federal Student Aid (FSA) programs. 2011 federal tax forms Half-time student. 2011 federal tax forms   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. 2011 federal tax forms Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. 2011 federal tax forms You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2011 federal tax forms Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). 2011 federal tax forms If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. 2011 federal tax forms Example 1. 2011 federal tax forms In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. 2011 federal tax forms She paid $5,800 of qualified education expenses from the following sources. 2011 federal tax forms   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. 2011 federal tax forms   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. 2011 federal tax forms However, she must include the $500 taxable earnings in her gross income subject to income tax. 2011 federal tax forms Example 2. 2011 federal tax forms Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. 2011 federal tax forms This must be included in her income subject to income tax. 2011 federal tax forms The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. 2011 federal tax forms Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). 2011 federal tax forms She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. 2011 federal tax forms Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2011 federal tax forms The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. 2011 federal tax forms If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). 2011 federal tax forms Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. 2011 federal tax forms See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. 2011 federal tax forms There are many other situations in which Form 5329 is required. 2011 federal tax forms If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. 2011 federal tax forms Prev  Up  Next   Home   More Online Publications