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2011 Tax Forms Ez

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2011 Tax Forms Ez

2011 tax forms ez Publication 515 - Additional Material Prev  Up  Next   Home   More Online Publications
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Help for Victims of Hurricane Sandy

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The IRS is providing help to the victims of Hurricane Sandy. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. 

So far, the IRS filing and payment relief applies to the following localities identified by FEMA for Individual Assistance due to Hurricane Sandy:

  • In Connecticut: Fairfield, Middlesex, New Haven, and New London Counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;

  • In Maryland: Somerset County
  • In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;
  • In New York: Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester;
  • In Rhode Island: Newport and Washington counties.

The IRS also announced additional tax relief to certain affected individuals and businesses, further extending tax deadlines of that relief until April 1 for the following localities:

  • In New Jersey: Monmouth and Ocean counties.
  • In New York: Nassau, Queens, Richmond and Suffolk counties.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Sandy. For the latest news, check this page frequently.

News Releases

  • IR-2013-16, IRS Extends Tax Relief to Some New Jersey and New York Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to April 1, 2013
  • IR-2012-96, IRS Gives Additional Time to Small, Automatically Revoked Tax-Exempt Organizations Affected by Hurricane Sandy
  • IR-2012-94, IRS Extends Hurricane Sandy Diesel Fuel Penalty Waiver to Dec. 7 for New Jersey and Parts of New York
  • IR-2012-93, Retirement Plans Can Make Loans, Hardship Distributions to Sandy Victims
  • IR-2012-91, IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
  • IR-2012-91SP, IRS Advierte a Consumidores de Posibles Estafas Relacionadas a las Ayudas por el Huracán Sandy
  • IR-2012-88, Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Sandy
  • IR-2012-88SP, Tesoro y IRS Anuncian Alivio Especial para Estimular Programas Que Permitan la Donación de Días de Paga a Víctimas del Huracán Sandy
  • IR-2012-87, IRS Expedites Charity Applications, Urges Use of Existing Charities
  • IR-2012-87SP, El IRS Acelera Las Solicitudes de Organizaciones Benéficas, Recomienda el Uso de Caridades Existentes
  • IR-2012-86, Treasury and IRS Expand Availability of Housing for Hurricane Sandy Victims
  • IR-2012-85, IRS Waives Diesel Fuel Penalty Due to Hurricane Sandy
  • IR-2012-84, IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy
  • IR-2012-84SP, El IRS Anuncia el Trato de Pagos Por un Desastre Calificado para las Víctimas del Huracán Sandy
  • IR-2012-83, IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013
  • IR-2012-83SP, IRS Ofrece Alivio a Víctimas del Huracán Sandy; Extiende Plazo de Presentación de Declaraciones de Impuestos y Pagos al 1 de Febrero de 2013
  • IR-2012-82, IRS Gives Additional Time to Taxpayers and Preparers Affected by Hurricane Sandy; File and Pay by Nov. 7

Legal Guidance

  • Notice 2013-21, Postponement of Deadline for Making an Election to Deduct for the Preceding Taxable Year Losses Attributable to Hurricane Sandy
  • Notice 2012-71, Postponement of Deadline for Transitional Relief under Notice 2011-43 for Certain Small Organizations Affected by Hurricane Sandy
  • Notice 2012-69, Treatment of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy
  • Notice 2012-68, Low-Income Housing Credit Disaster Relief for Hurricane Sandy

Other Resources

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov and the Hurricane Sandy Recovery page on USA.gov. The latest Federal Emergency Management Agency disaster declarations are also available.

Related Item: Hurricane Sandy News Releases and Legal Guidance

 

Page Last Reviewed or Updated: 05-Nov-2013

The 2011 Tax Forms Ez

2011 tax forms ez 10. 2011 tax forms ez   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. 2011 tax forms ez Eligible educational institution. 2011 tax forms ez Dependent for whom you claim an exemption. 2011 tax forms ez MAGI when using Form 1040A. 2011 tax forms ez MAGI when using Form 1040. 2011 tax forms ez Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. 2011 tax forms ez S. 2011 tax forms ez savings bonds. 2011 tax forms ez If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. 2011 tax forms ez However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. 2011 tax forms ez Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. 2011 tax forms ez S. 2011 tax forms ez savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. 2011 tax forms ez You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. 2011 tax forms ez Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. 2011 tax forms ez Your filing status is not married filing separately. 2011 tax forms ez Qualified U. 2011 tax forms ez S. 2011 tax forms ez savings bonds. 2011 tax forms ez   A qualified U. 2011 tax forms ez S. 2011 tax forms ez savings bond is a series EE bond issued after 1989 or a series I bond. 2011 tax forms ez The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). 2011 tax forms ez   The owner must be at least 24 years old before the bond's issue date. 2011 tax forms ez The issue date is printed on the front of the savings bond. 2011 tax forms ez    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). 2011 tax forms ez Qualified education expenses. 2011 tax forms ez   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. 2011 tax forms ez Tuition and fees required to enroll at or attend an eligible educational institution. 2011 tax forms ez Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. 2011 tax forms ez Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). 2011 tax forms ez Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). 2011 tax forms ez Adjusted qualified education expenses. 2011 tax forms ez   You must reduce your qualified education expenses by all of the following tax-free benefits. 2011 tax forms ez Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). 2011 tax forms ez Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). 2011 tax forms ez Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). 2011 tax forms ez Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). 2011 tax forms ez Any expenses used in figuring the American opportunity and lifetime learning credits. 2011 tax forms ez See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. 2011 tax forms ez Eligible educational institution. 2011 tax forms ez   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 tax forms ez S. 2011 tax forms ez Department of Education. 2011 tax forms ez It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2011 tax forms ez The educational institution should be able to tell you if it is an eligible educational institution. 2011 tax forms ez   Certain educational institutions located outside the United States also participate in the U. 2011 tax forms ez S. 2011 tax forms ez Department of Education's Federal Student Aid (FSA) programs. 2011 tax forms ez Dependent for whom you claim an exemption. 2011 tax forms ez   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. 2011 tax forms ez Modified adjusted gross income (MAGI). 2011 tax forms ez   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. 2011 tax forms ez However, as discussed below, there may be other modifications. 2011 tax forms ez MAGI when using Form 1040A. 2011 tax forms ez   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). 2011 tax forms ez MAGI when using Form 1040. 2011 tax forms ez   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. 2011 tax forms ez    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. 2011 tax forms ez If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. 2011 tax forms ez Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. 2011 tax forms ez Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). 2011 tax forms ez    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. 2011 tax forms ez Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. 2011 tax forms ez See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. 2011 tax forms ez Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. 2011 tax forms ez However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. 2011 tax forms ez To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. 2011 tax forms ez The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. 2011 tax forms ez The denominator (bottom part) of the fraction is the total proceeds you received during the year. 2011 tax forms ez Example. 2011 tax forms ez In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. 2011 tax forms ez S. 2011 tax forms ez savings bond. 2011 tax forms ez They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. 2011 tax forms ez In 2013, they paid $7,650 of their daughter's college tuition. 2011 tax forms ez They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. 2011 tax forms ez Their MAGI for 2013 was $80,000. 2011 tax forms ez   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. 2011 tax forms ez They must pay tax on the remaining $450 ($3,000 − $2,550) interest. 2011 tax forms ez Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. 2011 tax forms ez Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. 2011 tax forms ez Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. 2011 tax forms ez Attach Form 8815 to your tax return. 2011 tax forms ez Prev  Up  Next   Home   More Online Publications