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File 1040 X Online

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File 1040 X Online

File 1040 x online Index A Abatement of interest and penalties, Abatement of interest and penalties. File 1040 x online Accidents, Deductible losses. File 1040 x online , Nondeductible losses. File 1040 x online Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. File 1040 x online , Adjustments to Basis Amended returns, Amended return. File 1040 x online Appraisals, Appraisal. File 1040 x online , Costs of photographs and appraisals. File 1040 x online Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. File 1040 x online Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. File 1040 x online , Adjustments to Basis Replacement property, Basis of replacement property. File 1040 x online Business or income-producing property, Business or income-producing property. File 1040 x online Business purposes, property used partly for, Property used partly for business and partly for personal purposes. File 1040 x online C Cars Accidents, Deductible losses. File 1040 x online Fair market value of, Car value. File 1040 x online Cash gifts, Cash gifts. File 1040 x online Casualty losses, Table 3. File 1040 x online When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. File 1040 x online Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. File 1040 x online Nondeductible losses, Nondeductible losses. File 1040 x online Progressive deterioration, Progressive deterioration. File 1040 x online Proof of, Casualty loss proof. File 1040 x online When to report, Losses. File 1040 x online Workbooks for listing property, Workbooks for casualties and thefts. File 1040 x online Clean up costs, Cost of cleaning up or making repairs. File 1040 x online Condemnation, Condemnations. File 1040 x online Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. File 1040 x online Clean up, Cost of cleaning up or making repairs. File 1040 x online Incidental expenses, Related expenses. File 1040 x online Landscaping, Landscaping. File 1040 x online Photographs taken after loss, Costs of photographs and appraisals. File 1040 x online Protection, Cost of protection. File 1040 x online Repair, Cost of cleaning up or making repairs. File 1040 x online Replacement, Replacement cost. File 1040 x online D Death of taxpayer Postponement of gain, Death of a taxpayer. File 1040 x online Deductible losses, Deductible losses. File 1040 x online Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. File 1040 x online , Table 3. File 1040 x online When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. File 1040 x online Reporting Loss on Deposits When to report, Loss on deposits. File 1040 x online Disaster area losses, Lessee's loss. File 1040 x online Claiming on amended return, Claiming a disaster loss on an amended return. File 1040 x online Federal loan canceled, Federal loan canceled. File 1040 x online Federally declared disaster, Business or income-producing property located in a federally declared disaster area. File 1040 x online , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. File 1040 x online Form 1040X, How to report the loss on Form 1040X. File 1040 x online Home made unsafe, Home made unsafe by disaster. File 1040 x online How to deduct loss in preceding year, How to deduct your loss in the preceding year. File 1040 x online Inventory, Disaster loss to inventory. File 1040 x online Main home rules, Main home in disaster area. File 1040 x online , Gains. File 1040 x online Qualified disaster mitigation payments, Qualified disaster mitigation payments. File 1040 x online Qualified disaster relief payments, Qualified disaster relief payments. File 1040 x online Records to keep, Records. File 1040 x online Tax deadlines postponed, Covered disaster area. File 1040 x online When to deduct, When to deduct the loss. File 1040 x online Table 3, Table 3. File 1040 x online When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. File 1040 x online Disaster relief grants, Disaster relief. File 1040 x online Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. File 1040 x online F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. File 1040 x online Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. File 1040 x online Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. File 1040 x online , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. File 1040 x online Figuring loss, Theft loss proof. File 1040 x online , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. File 1040 x online Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. File 1040 x online Form 1040, Schedule D, Personal-use property. File 1040 x online Form 1040X Disaster area losses, How to report the loss on Form 1040X. File 1040 x online Form 4684 Reporting gains and losses on personal-use property, Personal-use property. File 1040 x online Free tax services, Free help with your tax return. File 1040 x online G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. File 1040 x online Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. File 1040 x online H Help (see Tax help) I Incidental expenses, Related expenses. File 1040 x online Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. File 1040 x online Interest abatement, Abatement of interest and penalties. File 1040 x online Inventory losses, Loss of inventory. File 1040 x online Disaster area losses, Disaster loss to inventory. File 1040 x online L Landscaping, Landscaping. File 1040 x online Leased property, Leased property. File 1040 x online When to report, Lessee's loss. File 1040 x online Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. File 1040 x online Records of, Theft loss proof. File 1040 x online Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. File 1040 x online (Table 3), Table 3. File 1040 x online When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. File 1040 x online , Married taxpayers. File 1040 x online Mislaid or lost property, Mislaid or lost property. File 1040 x online Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. File 1040 x online Nondeductible losses, Nondeductible losses. File 1040 x online P Payments for living expenses, Insurance payments for living expenses. File 1040 x online Penalty abatement, Abatement of interest and penalties. File 1040 x online Personal property Loss deduction, figuring of, Personal property. File 1040 x online Personal-use property Reporting gains and losses, Personal-use property. File 1040 x online Personal-use real property, Exception for personal-use real property. File 1040 x online Photographs Documentation of loss, Costs of photographs and appraisals. File 1040 x online Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. File 1040 x online Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. File 1040 x online Changing mind, Changing your mind. File 1040 x online Replacement property acquired after return filed, Replacement property acquired after return filed. File 1040 x online Replacement property acquired before return filed, Replacement property acquired before return filed. File 1040 x online Required statement, Required statement. File 1040 x online Substituting replacement property, Substituting replacement property. File 1040 x online Three-year limit, Three-year limit. File 1040 x online Proof of loss, Proof of Loss Protection costs, Cost of protection. File 1040 x online Publications (see Tax help) R Records of loss, Theft loss proof. File 1040 x online Recovered stolen property, Recovered stolen property. File 1040 x online Reimbursements Cash gifts, Cash gifts. File 1040 x online Disaster relief, Disaster relief. File 1040 x online Employer's emergency disaster fund, Employer's emergency disaster fund. File 1040 x online Failure to file a claim, Failure to file a claim for reimbursement. File 1040 x online Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. File 1040 x online Related person, replacement property bought from, Buying replacement property from a related person. File 1040 x online Repair costs, Cost of cleaning up or making repairs. File 1040 x online Replacement cost, Replacement cost. File 1040 x online Replacement period, Replacement Period Extension of, Extension. File 1040 x online Replacement property, Replacement Property Advance payment, Advance payment. File 1040 x online Basis adjustment to corporation's property, Basis adjustment to corporation's property. File 1040 x online Basis of, Basis of replacement property. File 1040 x online Main home, Main home replaced. File 1040 x online In disaster area, Main home in disaster area. File 1040 x online Postponement of gain, Replacement property acquired before return filed. File 1040 x online Reporting gains and losses, Reporting a gain. File 1040 x online , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. File 1040 x online Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. File 1040 x online Table 1, Table 1. File 1040 x online Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. File 1040 x online Personal-use property, Personal-use property. File 1040 x online Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. File 1040 x online State disaster relief grants for businesses, State disaster relief grants for businesses. File 1040 x online Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. File 1040 x online Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. File 1040 x online When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. File 1040 x online Mislaid or lost property, Mislaid or lost property. File 1040 x online Proof of, Theft loss proof. File 1040 x online When to deduct (Table 3), Table 3. File 1040 x online When To Deduct a Casualty or Theft Loss When to report, Losses. File 1040 x online Workbooks for listing property, Workbooks for casualties and thefts. File 1040 x online Timber loss, Timber loss. File 1040 x online W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. File 1040 x online Prev  Up     Home   More Online Publications
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Seafood Inspection Program

NOAA oversees fisheries management in the United States and provides a voluntary inspection service to the industry. The NOAA Seafood Inspection Program offers product quality evaluation, grading, and certification services. NOAA provides official marks to eligible products, such as U.S. Grade A, Processed Under Federal Inspection (PUFI) and Lot Inspection.

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Address: 1315 East West Hwy.,
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Silver Spring, MD 20910

Phone Number: 301-713-2355

Toll-free: 1-800-422-2750

The File 1040 X Online

File 1040 x online 13. File 1040 x online   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. File 1040 x online A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). File 1040 x online However, no deposit is required for the situations listed below; the taxes are payable with Form 720. File 1040 x online The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. File 1040 x online The gas guzzler tax is being paid on a one-time filing. File 1040 x online The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. File 1040 x online How To Make Deposits Electronic deposit requirement. File 1040 x online   You must use electronic funds transfer to make excise tax deposits. File 1040 x online Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). File 1040 x online If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. File 1040 x online Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File 1040 x online   EFTPS is a free service provided by the Department of Treasury. File 1040 x online Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File 1040 x online To get more information about EFTPS or to enroll in EFTPS, visit www. File 1040 x online eftps. File 1040 x online gov or call 1-800-555-4477. File 1040 x online Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. File 1040 x online    Depositing on time. File 1040 x online For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. File 1040 x online m. File 1040 x online Eastern time). File 1040 x online You will automatically be enrolled in EFTPS when you apply for an EIN. File 1040 x online You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. File 1040 x online When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. File 1040 x online The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. File 1040 x online See Alternative method below. File 1040 x online If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. File 1040 x online Regular method. File 1040 x online   The deposit of tax for a semimonthly period is due by the 14th day following that period. File 1040 x online Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. File 1040 x online If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. File 1040 x online Alternative method (IRS Nos. File 1040 x online 22, 26, 27, and 28). File 1040 x online   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. File 1040 x online Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. File 1040 x online The deposit of tax is due by the 3rd banking day after the 7th day of that period. File 1040 x online   For an example of the alternative method, see the Instructions for Form 720. File 1040 x online To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. File 1040 x online For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. File 1040 x online The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). File 1040 x online The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. File 1040 x online See Uncollected Tax Report in chapter 4. File 1040 x online The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. File 1040 x online Special rule for deposits of taxes in September. File 1040 x online   See the Instructions for Form 720 for a special rule on deposits made in September. File 1040 x online Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. File 1040 x online Generally, you do not have to make a deposit for a period in which you incurred no tax liability. File 1040 x online Net tax liability. File 1040 x online   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. File 1040 x online You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. File 1040 x online If you use this method, you must use it for all semimonthly periods in the calendar quarter. File 1040 x online Do not reduce your liability by any amounts from Form 720X. File 1040 x online Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. File 1040 x online Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. File 1040 x online 67%) of the net tax liability reported for the look-back quarter. File 1040 x online For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. File 1040 x online 23%), 10/90 (11. File 1040 x online 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. File 1040 x online Also, the total deposit for that semimonthly period must be at least 1/6 (16. File 1040 x online 67%) of the net tax liability reported for the look-back quarter. File 1040 x online Exceptions. File 1040 x online   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. File 1040 x online 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. File 1040 x online Requirements to be met. File 1040 x online   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. File 1040 x online    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. File 1040 x online Tax rate increases. File 1040 x online   You must modify the safe harbor rule if there has been an increase in the rate of tax. File 1040 x online You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. File 1040 x online To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. File 1040 x online Prev  Up  Next   Home   More Online Publications