File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Federal Income Tax Forms 1040ez

Free Online 1040x FilingHow Can I File My 2011 Tax ReturnFile State Tax OnlyE File Tax Extension FreeIrs Tax Return Forms 2012Fillable 1040x FormHow To File Taxes If Self EmployedFreetax ComHrblock HomeFree State Tax Forms OnlineTax Form 1040aHow To Do 1040x1040 Nr Form2012 1040ez FormAmended Tax FormAmend Taxes OnlineHow To Do An Amendment On My Tax ReturnAmended Return Form 1040xAmend A 2011 Tax Return2011 Federal Income Tax Form 1040ezTaxact 2010 ReturnEz 1040 Form 2011How To File Amended Tax Return 2013Filing 1040nr EzBack TaxesMinimum Earnings For Filing TaxesFile An Amended Tax Return For 20111040ez Tax Form InstructionsFile Taxes For Free1040x Taxact2011 Irs Form 1040aH&r Block Free Tax ReturnHow To Amend A Tax Return 2010E Filing Income TaxIrs Gov Freefile Com1040x IrsTurbo Tax Amended ReturnState Tax Forms To Print OutHow To File 1040x Amended ReturnMy Pay

Federal Income Tax Forms 1040ez

Federal income tax forms 1040ez 3. Federal income tax forms 1040ez   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Federal income tax forms 1040ez This chapter explains the limits and rules for deducting the costs of gifts. Federal income tax forms 1040ez $25 limit. Federal income tax forms 1040ez   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Federal income tax forms 1040ez A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Federal income tax forms 1040ez   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Federal income tax forms 1040ez This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. Federal income tax forms 1040ez   If you and your spouse both give gifts, both of you are treated as one taxpayer. Federal income tax forms 1040ez It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Federal income tax forms 1040ez If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Federal income tax forms 1040ez Example. Federal income tax forms 1040ez Bob Jones sells products to Local Company. Federal income tax forms 1040ez He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. Federal income tax forms 1040ez They paid $80 for each gift basket, or $240 total. Federal income tax forms 1040ez Three of Local Company's executives took the gift baskets home for their families' use. Federal income tax forms 1040ez Bob and Jan have no independent business relationship with any of the executives' other family members. Federal income tax forms 1040ez They can deduct a total of $75 ($25 limit × 3) for the gift baskets. Federal income tax forms 1040ez Incidental costs. Federal income tax forms 1040ez   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Federal income tax forms 1040ez   A cost is incidental only if it does not add substantial value to the gift. Federal income tax forms 1040ez For example, the cost of gift wrapping is an incidental cost. Federal income tax forms 1040ez However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Federal income tax forms 1040ez Exceptions. Federal income tax forms 1040ez   The following items are not considered gifts for purposes of the $25 limit. Federal income tax forms 1040ez An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Federal income tax forms 1040ez Examples include pens, desk sets, and plastic bags and cases. Federal income tax forms 1040ez Signs, display racks, or other promotional material to be used on the business premises of the recipient. Federal income tax forms 1040ez    Figure B. Federal income tax forms 1040ez When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Federal income tax forms 1040ez (Do not use this chart if your home is your principal place of business. Federal income tax forms 1040ez See Office in the home . Federal income tax forms 1040ez ) Please click here for the text description of the image. Federal income tax forms 1040ez Figure B. Federal income tax forms 1040ez When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. Federal income tax forms 1040ez 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. Federal income tax forms 1040ez   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Federal income tax forms 1040ez However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Federal income tax forms 1040ez    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Federal income tax forms 1040ez You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Federal income tax forms 1040ez   You can change your treatment of the tickets at a later date by filing an amended return. Federal income tax forms 1040ez Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Federal income tax forms 1040ez    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Federal income tax forms 1040ez You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Federal income tax forms 1040ez Prev  Up  Next   Home   More Online Publications
Español

American Holidays

Americans celebrate a variety of federal holidays and other national observances.


Federal Holidays

Find the dates for this year's federal holidays.

Federal law establishes the following public holidays for federal employees. If the holiday falls during the weekend, it may be observed on a different day.

Many government offices are closed on federal holidays and some private businesses may close as well. If you plan to visit a government office on or around a federal holiday, you should contact them to determine when they will be open. Find contact information for government departments and agencies.

New Year's Day

New Year's Day is January 1. The celebration of this holiday begins the night before, when Americans gather to wish each other a happy and prosperous coming year. Many Americans make New Year's resolutions. See the New Year's resolutions that are popular every year.

Birthday of Martin Luther King, Jr.

Martin Luther King, Jr. Day is celebrated on the third Monday in January. The Reverend Martin Luther King, Jr. was an African-American clergyman who is recognized for his tireless efforts to win civil rights for all people through nonviolent means.

Washington's Birthday

Washington's Birthday is observed the third Monday of February in honor George Washington, the first President of the United States. This date is commonly called Presidents' Day and many groups honor the legacy of past presidents on this date.

Memorial Day

Memorial Day is a observed the last Monday of May. It originally honored the people killed in the American Civil War, but has become a day on which the American dead of all wars are remembered.

Independence Day

Independence Day is July 4. This holiday honors the nation's birthday - the adoption of the Declaration of Independence on July 4, 1776. It is a day of picnics and patriotic parades, a night of concerts, and fireworks.

Labor Day

Labor Day is the first Monday of September. This holiday honors the nation's working people, typically with parades. For most Americans it marks the end of the summer vacation season and the start of the school year.

Columbus Day

Columbus Day is a celebrated on the second Monday in October. The day commemorates October 12, 1492, when Italian navigator Christopher Columbus landed in the New World. The holiday was first proclaimed in 1937 by President Franklin D. Roosevelt.

Veterans Day

Veterans Day is celebrated on November 11. This holiday was originally called Armistice Day and established to honor Americans who had served in World War I. It now honors veterans of all wars in which the U.S. has fought. Veterans' organizations hold parades, and the president places a wreath on the Tomb of the Unknowns at Arlington National Cemetery in Virginia.

Thanksgiving Day

Thanksgiving Day is celebrated on the fourth Thursday in November. In the fall of 1621, the Pilgrims held a three-day feast to celebrate a bountiful harvest. Many regard this event as the nation's first Thanksgiving. The Thanksgiving feast became a national tradition and almost always includes some of the foods served at the first feast: roast turkey, cranberry sauce, potatoes, and pumpkin pie.

Christmas Day

Christmas Day is a celebrated on December 25. Christmas is a Christian holiday marking the birth of the Christ Child. Decorating houses and yards with lights, putting up Christmas trees, giving gifts, and sending greeting cards have become holiday traditions even for many non-Christian Americans. Find tips to help celebrate.

Back to Top

Other Celebrations and Observances

There are many commonly observed celebrations in the United States that are not federal holidays. Some of these observances honor groups of people, such as National African American History Month and Women's History Month, or causes, such as National Oceans Month and National Substance Abuse Prevention Month. Many of these holidays and observances are proclaimed by the President ever year. View recent Presidential proclamations.

These are some of the most popular American celebrations and observances that occur every year.

Groundhog Day

Groundhog Day is February 2 and has been celebrated since 1887. On Groundhog Day, crowds gather in Punxsutawney, Pennsylvania, to see if groundhog Punxsutawney Phil sees his shadow after emerging from his burrow, thus predicting six more weeks of winter weather.

Valentine's Day

Valentine's Day is celebrated on February 14. The day was named after an early Christian martyr, and on Valentine's Day, Americans give presents like candy or flowers to the ones they love. The first mass-produced valentine cards were sold in the 1840s.

Earth Day

Earth Day is observed on April 22. First celebrated in 1970 in the United States, it inspired national legislation such as the Clean Air and Clean Water Acts. Earth Day is designed to promote ecology, encourage respect for life on earth, and highlight concern over pollution of the soil, air, and water.

Arbor Day

National Arbor Day was proclaimed as the last Friday in April by President Richard Nixon in 1970. A number of state Arbor Days are observed at other times of the year to coincide with the best tree planting weather. The observance began in 1872, when Nebraska settlers and homesteaders were urged to plant trees on the largely treeless plains.

Mother's Day

Mother's Day is the second Sunday of May. President Woodrow Wilson issued a proclamation in 1914 that started the holiday. He asked Americans to give a public expression of reverence to mothers on this day. Carnations have come to represent Mother's Day, following President William McKinley's habit of always wearing a white carnation, his mother's favorite flower.

Flag Day

Flag Day, celebrated June 14, has been a presidentially proclaimed observance since 1916. Although Flag Day is not a federal holiday, Americans are encouraged to display the flag outside their homes and businesses on this day to honor the history and heritage the American flag represents.

Father's Day

Father's Day celebrates fathers every third Sunday of June. Father's Day began in 1909 in Spokane, Washington, when a daughter requested a special day to honor her father, a Civil War veteran who raised his children after his wife died. The first presidential proclamation honoring fathers was issued in 1966 by President Lyndon Johnson.

Patriot Day

September 11, 2001, was a defining moment in American history. On that day, terrorists hijacked four commercial airliners to strike targets in the United States. Nearly 3,000 people died as a consequence of the attacks. Patriot Day and National Day of Service and Remembrance is observed on September 11 in honor of the victims of these attacks.

Halloween

Halloween is celebrated on October 31. On Halloween, American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them small gifts of candy or money.

Pearl Harbor Day

Pearl Harbor Remembrance Day is December 7. In 1994, Congress designated this national observance to honor the more than 2,400 military service personnel who died on this date in 1941, during the surprise attack on Pearl Harbor, Hawaii, by Japanese forces. The attack on Pearl Harbor caused the United States to enter World War II.

Ethnic and Religious Holidays

Various ethnic and religious groups in America celebrate days with special meaning to them even though these are not national holidays. For example, Christians celebrate the resurrection of Jesus Christ on Easter, Jews observe their high holy days in September, Muslims celebrate Ramadan, and African Americans celebrate Kwanzaa. There are many other religious and ethnic celebrations in the United States.

Back to Top

The Federal Income Tax Forms 1040ez

Federal income tax forms 1040ez Index A Acquisition indebtedness, Average acquisition indebtedness. Federal income tax forms 1040ez Annuity obligations, Annuity obligation. Federal income tax forms 1040ez By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Federal income tax forms 1040ez Change in property use, Change in use of property. Federal income tax forms 1040ez Continued debt, Continued debt. Federal income tax forms 1040ez Debt modifying existing, Modifying existing debt. Federal income tax forms 1040ez Federal financing, Certain federal financing. Federal income tax forms 1040ez For performing exempt purpose, Debt incurred in performing exempt purpose. Federal income tax forms 1040ez Obligation to return collateral, Securities loans. Federal income tax forms 1040ez Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Federal income tax forms 1040ez Real property, Real property debts of qualified organizations. Federal income tax forms 1040ez Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Federal income tax forms 1040ez Contributions deduction, Charitable contributions deduction. Federal income tax forms 1040ez Convention or trade show activity, Convention or trade show activity. Federal income tax forms 1040ez D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Federal income tax forms 1040ez Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Federal income tax forms 1040ez Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Federal income tax forms 1040ez Sponsorship, Qualified sponsorship activities. Federal income tax forms 1040ez Exempt function income, Exempt function income. Federal income tax forms 1040ez Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Federal income tax forms 1040ez F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Federal income tax forms 1040ez L Limits, Limits. Federal income tax forms 1040ez M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Federal income tax forms 1040ez P Publications (see Tax help) R Rents, Rents. Federal income tax forms 1040ez Return, Returns and Filing Requirements Royalties, Royalties. Federal income tax forms 1040ez S Specific deduction, Specific deduction. Federal income tax forms 1040ez T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Federal income tax forms 1040ez Colleges and universities, Colleges and universities. Federal income tax forms 1040ez Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Federal income tax forms 1040ez Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Federal income tax forms 1040ez U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez instrumentalities, U. Federal income tax forms 1040ez S. Federal income tax forms 1040ez instrumentalities. Federal income tax forms 1040ez Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Federal income tax forms 1040ez Title-holding corporations, Title-holding corporations. Federal income tax forms 1040ez TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Federal income tax forms 1040ez Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Federal income tax forms 1040ez Income from lending securities, Income from lending securities. Federal income tax forms 1040ez Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Federal income tax forms 1040ez S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Federal income tax forms 1040ez Average acquisition indebtedness, Average acquisition indebtedness. Federal income tax forms 1040ez Average adjusted basis, Average adjusted basis. Federal income tax forms 1040ez Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Federal income tax forms 1040ez Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Federal income tax forms 1040ez Indeterminate property price, Indeterminate price. Federal income tax forms 1040ez Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Federal income tax forms 1040ez Book publishing, Book publishing. Federal income tax forms 1040ez Broadcasting rights, Broadcasting rights. Federal income tax forms 1040ez Business league's parking and bus services, Business league's parking and bus services. Federal income tax forms 1040ez Convenience of members, Convenience of members. Federal income tax forms 1040ez Convention or trade show, Convention or trade show activity. Federal income tax forms 1040ez Directory of members, Directory of members. Federal income tax forms 1040ez Distribution of low cost articles, Distribution of low cost articles. Federal income tax forms 1040ez Dual use facilities, etc. Federal income tax forms 1040ez , Dual use of assets or facilities. Federal income tax forms 1040ez Employees association sales, Employee association sales. Federal income tax forms 1040ez Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Federal income tax forms 1040ez Gambling activities other than bingo, Gambling activities other than bingo. Federal income tax forms 1040ez Halfway house, Halfway house workshop. Federal income tax forms 1040ez Health club program, Health club program. Federal income tax forms 1040ez Hearing aid sales, Sales of hearing aids. Federal income tax forms 1040ez Hospital facilities, Hospital facilities. Federal income tax forms 1040ez Hospital services, Hospital services. Federal income tax forms 1040ez Insurance programs, Insurance programs. Federal income tax forms 1040ez Magazine publishing, Magazine publishing. Federal income tax forms 1040ez Member lists rentals, etc. Federal income tax forms 1040ez , Exchange or rental of member lists. Federal income tax forms 1040ez Membership list sales, Membership list sales. Federal income tax forms 1040ez Miniature golf course, Miniature golf course. Federal income tax forms 1040ez Museum eating facilities, Museum eating facilities. Federal income tax forms 1040ez Museum greeting card sales, Museum greeting card sales. Federal income tax forms 1040ez Pet boarding and grooming services, Pet boarding and grooming services. Federal income tax forms 1040ez Pole rentals, Pole rentals. Federal income tax forms 1040ez Public entertainment activity, Public entertainment activity. Federal income tax forms 1040ez Publishing legal notices, Publishing legal notices. Federal income tax forms 1040ez Regularly conducted, Regularly conducted. Federal income tax forms 1040ez Sales commissions, Sales commissions. Federal income tax forms 1040ez Sales of advertising space, Sales of advertising space. Federal income tax forms 1040ez School facilities, School facilities. Federal income tax forms 1040ez School handicraft shop, School handicraft shop. Federal income tax forms 1040ez Selling donated merchandise, Selling donated merchandise. Federal income tax forms 1040ez Selling endorsements, Selling endorsements. Federal income tax forms 1040ez Sponsoring entertainment events, Sponsoring entertainment events. Federal income tax forms 1040ez Substantially related, Not substantially related. Federal income tax forms 1040ez Trade or business defined, Trade or business. Federal income tax forms 1040ez Travel tour programs, Travel tour programs. Federal income tax forms 1040ez Volunteer workforce, Volunteer workforce. Federal income tax forms 1040ez Yearbook advertising, Yearbook advertising. Federal income tax forms 1040ez Youth residence, Youth residence. Federal income tax forms 1040ez Unstated trade or business Bingo games, Bingo games. Federal income tax forms 1040ez V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. Federal income tax forms 1040ez Prev  Up     Home   More Online Publications