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File 1040ez

Free HrblockMilitary TaxesEfile 2009 TaxesOnline Ez FormState Tax Return Efile2011 Online Tax ReturnHow To File Your State Taxes For FreeTax Extension 2011Example Of Form 1040x Amended Tax ReturnEfile 1040ez2007 Tax ReturnsAmended Tax Return 20112011 Irs 1040ez FormTaxact 20071040ez20121040x Turbo TaxMilitary H And R BlockState Tax FileE File 2011 Taxes OnlineIrs Tax Forms 2012Filing State Taxes Free2010 Tax Return FormsCan You E File An Amended ReturnFile Free State Return OnlineSearch Freetaxusa ComHow To Fill Out A 1040x Tax Amendment Form1040 X 2011H&r Block Key Code For Free State FilingIrs 2011 TaxesIrs 1040ezMyfreetaxes 2013H&r Block Free Taxes2010 Tax ActIrs Gov Amended ReturnsFile Free State Taxes OnlyFree State Tax Returns With FederalIrs Form 1040nr 2012Irs 2012 Tax Forms 1040ezHow To Amend A Tax Return Already Filed1040ez

File 1040ez

File 1040ez Publication 570 - Introductory Material Table of Contents Future developments. File 1040ez What's New Reminders IntroductionOrdering forms and publications. File 1040ez Tax questions. File 1040ez Useful Items - You may want to see: Future developments. File 1040ez For information about any additional changes to the 2013 tax law affecting Pub. File 1040ez 570, please go to www. File 1040ez irs. File 1040ez gov/pub570. File 1040ez What's New Maximum income subject to social security tax. File 1040ez . File 1040ez  For 2013, the maximum amount of self-employment income subject to social security is $113,700. File 1040ez Optional methods to figure net earnings. File 1040ez . File 1040ez  For 2013, the maximum income for using the optional methods is $4,640. File 1040ez Additional Medicare Tax. File 1040ez  Beginning in 2013, you may be required to pay Additional Medicare Tax. File 1040ez Also, you may need to report Additional Medicare Tax withheld by your employer. File 1040ez For more information, see Additional Medicare Tax under Special Rules for Completing Your U. File 1040ez S. File 1040ez Tax Return in chapter 4. File 1040ez Net Investment Income Tax. File 1040ez  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. File 1040ez 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. File 1040ez Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. File 1040ez Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. File 1040ez The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File 1040ez For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. File 1040ez Reminders Individual taxpayer identification numbers (ITINs) for aliens. File 1040ez  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. File 1040ez For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. File 1040ez Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). File 1040ez If you already have an ITIN, enter it wherever your SSN is requested on your tax return. File 1040ez Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. File 1040ez The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. File 1040ez Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. File 1040ez Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. File 1040ez irs. File 1040ez gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. File 1040ez An ITIN is for tax use only. File 1040ez It does not entitle you to social security benefits or change your employment or immigration status under U. File 1040ez S. File 1040ez law. File 1040ez Electronic filing. File 1040ez . File 1040ez  You can e-file Form 1040-SS. File 1040ez For general information about  electronic filing, visit www. File 1040ez irs. File 1040ez gov/efile. File 1040ez Earned income credit (EIC). File 1040ez  Generally, if you are a bona fide resident of a U. File 1040ez S. File 1040ez possession, you cannot claim the EIC on your U. File 1040ez S. File 1040ez tax return. File 1040ez However, certain U. File 1040ez S. File 1040ez possessions may allow bona fide residents to claim the EIC on their possession tax return. File 1040ez To claim the EIC on your U. File 1040ez S. File 1040ez tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. File 1040ez If you have a child, the child must have lived with you in the United States for more than half the year. File 1040ez For this purpose, the United States includes only the 50 states and the District of Columbia. File 1040ez Special rules apply to military personnel stationed outside the United States. File 1040ez For more information on this credit, see Publication 596, Earned Income Credit. File 1040ez Form 8938, Statement of Specified Foreign Financial Assets. File 1040ez  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. File 1040ez S. File 1040ez income tax return with the IRS. File 1040ez If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. File 1040ez See Bona fide resident of a U. File 1040ez S. File 1040ez possession, in the Instructions for Form 8938 for more details. File 1040ez For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. File 1040ez irs. File 1040ez gov/businesses/corporations/article/0,,id=236667,00. File 1040ez html. File 1040ez If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. File 1040ez Change of address. File 1040ez  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. File 1040ez S. File 1040ez possession tax administration, if appropriate. File 1040ez Mail Form 8822 to the Internal Revenue Service Center or U. File 1040ez S. File 1040ez possession tax administration for your old address (addresses for the Service Centers are on the back of the form). File 1040ez If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. File 1040ez Photographs of missing children. File 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040ez 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. File 1040ez Introduction This publication discusses how to treat income received from the following U. File 1040ez S. File 1040ez possessions on your tax return(s). File 1040ez American Samoa. File 1040ez The Commonwealth of Puerto Rico (Puerto Rico). File 1040ez The Commonwealth of the Northern Mariana Islands (CNMI). File 1040ez Guam. File 1040ez The U. File 1040ez S. File 1040ez Virgin Islands (USVI). File 1040ez Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. File 1040ez Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. File 1040ez Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. File 1040ez Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. File 1040ez You may have to file a U. File 1040ez S. File 1040ez tax return only, a possession tax return only, or both returns. File 1040ez This generally depends on whether you are a bona fide resident of the possession. File 1040ez In some cases, you may have to file a U. File 1040ez S. File 1040ez return, but will be able to exclude income earned in a possession from U. File 1040ez S. File 1040ez tax. File 1040ez You can find illustrated examples of some of the additional forms required in chapter 5. File 1040ez If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. File 1040ez S. File 1040ez income tax return, the information in chapter 4 will tell you how to file your U. File 1040ez S. File 1040ez tax return. File 1040ez This information also applies if you have income from U. File 1040ez S. File 1040ez insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. File 1040ez These other U. File 1040ez S. File 1040ez insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. File 1040ez If you need information on U. File 1040ez S. File 1040ez taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. File 1040ez S. File 1040ez possession, write to the tax department of that possession. File 1040ez Their addresses are provided in chapter 3 under the individual headings for each possession. File 1040ez Comments and suggestions. File 1040ez   We welcome your comments about this publication and your suggestions for future editions. File 1040ez   You can send us comments from www. File 1040ez irs. File 1040ez gov/formspubs/. File 1040ez Click on “More Information”and then on “Comment on Tax Forms and Publications. File 1040ez ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. File 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez   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. File 1040ez Ordering forms and publications. File 1040ez   Visit www. File 1040ez irs. File 1040ez 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. File 1040ez Internal Revenue Service 1201 N. File 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040ez   If you have a tax question, check the information available on IRS. File 1040ez gov or call 1-800-829-1040. File 1040ez We cannot answer tax questions sent to either of the above addresses. File 1040ez You can get the necessary possession tax forms at the tax office for the appropriate possession. File 1040ez The office addresses are given in chapter 3. File 1040ez Useful Items - You may want to see: Publication 54 Tax Guide for U. File 1040ez S. File 1040ez Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. File 1040ez S. File 1040ez Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. File 1040ez S. File 1040ez Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. File 1040ez S. File 1040ez Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. File 1040ez S. File 1040ez Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. File 1040ez S. File 1040ez Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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Multimedia Center

Welcome to the resource center for members of the media — online tools and information straight from the source available in both English, Spanish and more. Here you’ll find links to a variety of resources and multimedia files to help you report the latest tax news. We have press kits, news releases and public service advertisements, as well as sound bites, radio spots and more.

Social Media


The IRS participates on the following social media platforms, including:

  • YouTube:  The IRS has video channels that provide short, informative videos on various tax related topics in English, American Sign Language (ASL) and a variety of foreign languages.
  • Twitter:  IRS tweets include various tax-related announcements, news for tax professionals and hiring initiatives.
  • Facebook:  IRS has Facebook pages that post valuable tax information for tax professionals and those needing help in resolving long standing issues with the IRS. 
  • Tumblr:  The IRS Tumblr blog posts important tax information and announcements that link to IRS.gov and YouTube content.

IRS has also updated IRS2Go, a smartphone application that lets you interact with the IRS using your mobile device. The mobile application includes the following features:

  • Get your refund status or request a transcript.
  • Get tax updates. 
  • Watch IRS YouTube videos.
  • Follow the IRS.

For more information, visit our social media page. 

Video


We have numerous video Tax Tips available for viewing, along with their texts.

Audio


Need an audio spot for your website? We've compiled a host of MP3 files covering a variety of topics and formats.

  • Audio Files for Podcasts:  Hear them now, or download the MP3s to hear them later.

  • Radio PSAs:  These radio spots provide helpful information to get your taxes done. Many spots feature the voice of IRIS, a friendly IRS helper with useful information for your listeners during tax time. There are :30, :60 and donut spots to use as a plug in for local sponsors. We also have radio spots on some of our important programs, such as the Earned Income Tax Credit and our e-file and Free file programs. All of the spots are in MP3 format and can be downloaded.

Print Ads for Newspapers and Magazines


The latest IRS print ads can be used during calendar year 2014. The free ads are available in various sizes, in black and white and in color.

  • 1/3 page
  • 1/2 page
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  • 7 x 10

Text


In addition to audio and video Tax Tips, we also have them in print.

  • Print Tax Tips:  Daily Tax Tips for 2014 are available throughout the filing season.

Press Kits


Covering a specific topic? We may have a specific toolkit just for you. Get the facts, stats and IRS media contacts. Download feature articles, public service advertisements and more. Some of the press kits require flash 7.0 on your computer to view them.

  • Earned Income Tax Credit:  The EITC is a tax credit for people who work, but don't earn high incomes. Those who qualify could pay less federal tax, no tax or even get a refund.

Marketing Materials and Other Resources


Use these items to get you started or fill in empty spaces. You’ll find print public service advertisements (PSAs), posters and more.

e-News Subscriptions


Want to get the latest tax news right in your inbox? We’ve got a number of e-mail subscription services to choose from. Take a look and sign up for the ones that interest you.

 

Page Last Reviewed or Updated: 10-Feb-2014

The File 1040ez

File 1040ez Index , Hardest Hit Fund and Emergency Homeowners' Loan Programs. File 1040ez , Form 1098. File 1040ez , How To Report, Form 1098. File 1040ez A Acquisition debt, Fully deductible interest. File 1040ez , Home Acquisition Debt, Part of home not a qualified home. File 1040ez Alimony, Divorced or separated individuals. File 1040ez Amortization Points, General Rule Appraisal fees, Amounts charged for services. File 1040ez Armed forces Housing allowance, Ministers' and military housing allowance. File 1040ez Assistance (see Tax help) Average mortgage balance, Average Mortgage Balance B Borrowers More than one, More than one borrower. File 1040ez Seller-paid points, treatment by buyer, Treatment by buyer. File 1040ez Business Average mortgage balance, total amount of interest otherwise allowable to each activity, Line 13 Mortgage proceeds used for, Mortgage proceeds used for business or investment. File 1040ez C Clergy Ministers' and military housing allowance, Ministers' and military housing allowance. File 1040ez Cooperative housing, Cooperative apartment owner. File 1040ez , Cooperative apartment owner. File 1040ez , Special Rule for Tenant-Stockholders in Cooperative Housing Corporations, Form 1098. File 1040ez Cost of home or improvements, Cost of home or improvements. File 1040ez Credits, Mortgage interest credit. File 1040ez D Date of mortgage, Date of the mortgage. File 1040ez Debt Choice to treat as not secured by home, Choice to treat the debt as not secured by your home. File 1040ez Grandfathered, Fully deductible interest. File 1040ez , Grandfathered Debt, Line-of-credit mortgage. File 1040ez Home acquisition, Fully deductible interest. File 1040ez , Home Acquisition Debt Home equity, Fully deductible interest. File 1040ez , Home Equity Debt Home equity only (Table 1), Home equity debt only. File 1040ez Not secured by home, Debt not secured by home. File 1040ez Secured, Secured Debt Deductions, Part I. File 1040ez Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File 1040ez Home office, Office in home. File 1040ez Mortgage insurance premiums, Claiming your deductible mortgage insurance premiums. File 1040ez Points, General Rule, Claiming your deductible points. File 1040ez Deed preparation costs, Amounts charged for services. File 1040ez Divorced taxpayers, Divorced or separated individuals. File 1040ez , Acquiring an interest in a home because of a divorce. File 1040ez E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File 1040ez Equity debt, Fully deductible interest. File 1040ez , Home Equity Debt, Fair market value (FMV). File 1040ez Equity debt only (Table 1), Home equity debt only. File 1040ez F Fair market value (FMV), Fair market value (FMV). File 1040ez Fees Appraisal, Amounts charged for services. File 1040ez Notaries, Amounts charged for services. File 1040ez Points (see Points) Figures (see Tables and figures) Form 1040, Schedule A, How To Report, Table 2. File 1040ez Where To Deduct Your Interest Expense Form 1040, Schedule C or C-EZ, Table 2. File 1040ez Where To Deduct Your Interest Expense Form 1040, Schedule E, Table 2. File 1040ez Where To Deduct Your Interest Expense Form 1040, Schedule F, Table 2. File 1040ez Where To Deduct Your Interest Expense Form 1098, Form 1098, Mortgage Interest Statement Mortgage insurance premiums, Form 1098. File 1040ez Form 8396, Mortgage interest credit. File 1040ez Free tax services, Free help with your tax return. File 1040ez G Grandfathered debt, Fully deductible interest. File 1040ez , Grandfathered Debt, Line-of-credit mortgage. File 1040ez Ground rents, Redeemable ground rents. File 1040ez H Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File 1040ez Help (see Tax help) Home, Publication 936 - Introductory Material Acquisition debt, Fully deductible interest. File 1040ez , Home Acquisition Debt Construction, Home under construction. File 1040ez Cost of, Cost of home or improvements. File 1040ez Destroyed, Home destroyed. File 1040ez Divided use, Divided use of your home. File 1040ez , Part of home not a qualified home. File 1040ez , Part of home not a qualified home. File 1040ez Equity debt, Fully deductible interest. File 1040ez , Home Equity Debt Equity debt only (Table 1), Home equity debt only. File 1040ez Fair market value, Fair market value (FMV). File 1040ez Grandfathered debt, Fully deductible interest. File 1040ez , Grandfathered Debt, Line-of-credit mortgage. File 1040ez Improvement loan, points, Home improvement loan. File 1040ez Main, Main home. File 1040ez Office in, Office in home. File 1040ez Qualified, Qualified Home Renting out part of, Renting out part of home. File 1040ez Sale of, Sale of home. File 1040ez Second, Second home. File 1040ez Time-sharing arrangements, Time-sharing arrangements. File 1040ez Housing allowance Ministers and military, Ministers' and military housing allowance. File 1040ez I Improvements Cost of, Cost of home or improvements. File 1040ez Home acquisition debt, Mortgage treated as used to buy, build, or improve home. File 1040ez Points, Home improvement loan. File 1040ez Substantial, Substantial improvement. File 1040ez Interest, Part I. File 1040ez Home Mortgage Interest (see also Mortgage interest) Interest rate method, Interest paid divided by interest rate method. File 1040ez Refunded, Refunds of interest. File 1040ez , Refunded interest. File 1040ez Where to deduct, Table 2. File 1040ez Where To Deduct Your Interest Expense Investments Average mortgage balance and total amount of interest allowable, Line 13 Mortgage proceeds used for, Mortgage proceeds invested in tax-exempt securities. File 1040ez , Mortgage proceeds used for business or investment. File 1040ez J Joint returns, Married taxpayers. File 1040ez L Lender mortgage statements, Statements provided by your lender. File 1040ez Limits Cooperative housing, mortgage interest deduction, Limits on deduction. File 1040ez Deductibility of mortgage insurance premiums, Limit on deduction. File 1040ez Deductibility of points, Limits on deduction. File 1040ez Home acquisition debt, Home acquisition debt limit. File 1040ez Home equity debt, Home equity debt limit. File 1040ez Home mortgage interest deduction, Form 1098. File 1040ez Qualified loan limit, Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez , Average Mortgage Balance Line-of-credit mortgage, Line-of-credit mortgage. File 1040ez Loans, Mortgage proceeds used for business or investment. File 1040ez , Mortgage treated as used to buy, build, or improve home. File 1040ez (see also Mortgages) Home improvement, points, Home improvement loan. File 1040ez Qualified loan limit, Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez M Main home, Main home. File 1040ez Married taxpayers, Married taxpayers. File 1040ez Military housing allowance, Ministers' and military housing allowance. File 1040ez Ministers' housing allowance, Ministers' and military housing allowance. File 1040ez Missing children, photographs of, Reminders Mixed-use mortgages, Mixed-use mortgages. File 1040ez Mortgage insurance premiums Claiming deductible, Claiming your deductible mortgage insurance premiums. File 1040ez Mortgage interest, Publication 936 - Introductory Material, Part I. File 1040ez Home Mortgage Interest Cooperative housing, Figuring deductible home mortgage interest. File 1040ez Credit, Mortgage interest credit. File 1040ez Fully deductible interest, Fully deductible interest. File 1040ez Home mortgage interest, Part I. File 1040ez Home Mortgage Interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File 1040ez How to report, How To Report Late payment charges, Late payment charge on mortgage payment. File 1040ez Limits on deduction, Part II. File 1040ez Limits on Home Mortgage Interest Deduction Ministers' and military housing allowance, Ministers' and military housing allowance. File 1040ez Prepaid interest, Prepaid interest. File 1040ez , Prepaid interest on Form 1098. File 1040ez Prepayment penalty, Mortgage prepayment penalty. File 1040ez Refunds, Refunds of interest. File 1040ez , Refunded interest. File 1040ez Sale of home, Sale of home. File 1040ez Special situations, Special Situations Statement, Form 1098, Mortgage Interest Statement Where to deduct, Table 2. File 1040ez Where To Deduct Your Interest Expense Worksheet to figure (Table 1), Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez Mortgages Assistance payments (under sec. File 1040ez 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. File 1040ez Average balance, Average Mortgage Balance Date of, Date of the mortgage. File 1040ez Ending early, Mortgage ending early. File 1040ez Late qualifying, Mortgage that qualifies later. File 1040ez Line-of-credit, Line-of-credit mortgage. File 1040ez Mixed-use, Mixed-use mortgages. File 1040ez Preparation costs for note or deed of trust, Amounts charged for services. File 1040ez Proceeds invested in tax-exempt securities, Mortgage proceeds invested in tax-exempt securities. File 1040ez Proceeds used for business, Mortgage proceeds used for business or investment. File 1040ez Proceeds used for investment, Mortgage proceeds used for business or investment. File 1040ez Qualified loan limit, Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez , Average Mortgage Balance Refinanced, Refinancing. File 1040ez , Refinanced home acquisition debt. File 1040ez , Refinanced grandfathered debt. File 1040ez Reverse, Reverse mortgages. File 1040ez Statements provided by lender, Statements provided by your lender. File 1040ez To buy, build, or improve, Mortgage treated as used to buy, build, or improve home. File 1040ez Wraparound, Wraparound mortgage. File 1040ez N Nonredeemable ground rents, Nonredeemable ground rents. File 1040ez Notary fees, Amounts charged for services. File 1040ez O Office in home, Office in home. File 1040ez P Penalties Mortgage prepayment, Mortgage prepayment penalty. File 1040ez Points, Points, Deduction Allowed in Year Paid, Form 1098. File 1040ez Claiming deductible, Claiming your deductible points. File 1040ez Exception to general rule, Deduction Allowed in Year Paid Excess, Excess points. File 1040ez Funds provided less than, Funds provided are less than points. File 1040ez General rule, General Rule Home improvement loans, Home improvement loan. File 1040ez Seller paid, Points paid by the seller. File 1040ez Prepaid interest, Prepaid interest. File 1040ez , Prepaid interest on Form 1098. File 1040ez Prepayment penalties, Mortgage prepayment penalty. File 1040ez Publications (see Tax help) Q Qualified homes, Qualified Home Qualified loan limit Average mortgage balance, Average Mortgage Balance Worksheet to figure (Table 1), Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez R Redeemable ground rents, Redeemable ground rents. File 1040ez Refinancing, Refinancing. File 1040ez Grandfathered debt, Refinanced grandfathered debt. File 1040ez Home acquisition debt, Refinanced home acquisition debt. File 1040ez Refunds, Refunds of interest. File 1040ez , Refunded interest. File 1040ez Rent Nonredeemable ground rents, Nonredeemable ground rents. File 1040ez Redeemable ground rents, Redeemable ground rents. File 1040ez Rental payments, Rental payments. File 1040ez Renting of home Part of, Renting out part of home. File 1040ez Time-sharing arrangements, Rental of time-share. File 1040ez Repairs, Substantial improvement. File 1040ez Reverse Mortgages, Reverse mortgages. File 1040ez S Sale of home, Sale of home. File 1040ez Second home, Second home. File 1040ez , Deduction Allowed in Year Paid Secured debt, Secured Debt Seller-paid points, Points paid by the seller. File 1040ez Separate returns, Separate returns. File 1040ez Separated taxpayers, Divorced or separated individuals. File 1040ez Spouses, Married taxpayers. File 1040ez Statements provided by lender, Statements provided by your lender. File 1040ez Stock Cooperative housing, Stock used to secure debt. File 1040ez T Tables and figures Deductible home mortgage interest Fully deductible, determination of (Figure A), Fully deductible interest. File 1040ez How to figure (Table 1), Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez Mortgage to buy, build, or improve home (Figure C), Mortgage treated as used to buy, build, or improve home. File 1040ez Points (Figure B), Points Qualified loan limit worksheet (Table 1), Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez Tax credits, Mortgage interest credit. File 1040ez Tax help, How To Get Tax Help Tax-exempt securities Mortgage proceeds invested in, Mortgage proceeds invested in tax-exempt securities. File 1040ez Time-sharing arrangements, Time-sharing arrangements. File 1040ez V Valuation Fair market value, Fair market value (FMV). File 1040ez W Worksheets Deductible home mortgage interest, Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez Qualified loan limit, Table 1. File 1040ez Worksheet To Figure Your Qualified Loan Limit and Deductible Home Mortgage Interest For the Current Year See the Table 1 Instructions. File 1040ez Wraparound mortgages, Wraparound mortgage. File 1040ez Prev  Up     Home   More Online Publications