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File 2009 Taxes For Free

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File 2009 Taxes For Free

File 2009 taxes for free Index Symbols 1231 property sale, Sale of property interest. File 2009 taxes for free 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. File 2009 taxes for free 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. File 2009 taxes for free 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. File 2009 taxes for free 501(c)(3) organizations, Student loans. File 2009 taxes for free 529 program, Qualified tuition program (QTP). File 2009 taxes for free 83(b) election, How to make the choice. File 2009 taxes for free A Academic health centers Meals and lodging when teaching and research organization, Academic health center. File 2009 taxes for free Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. File 2009 taxes for free Accrual method taxpayers, Prepaid income. File 2009 taxes for free Accrued leave payment At time of retirement or resignation, Accrued leave payment. File 2009 taxes for free Disability retirement, Accrued leave payment. File 2009 taxes for free Activity not for profit, Activity not for profit. File 2009 taxes for free Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. File 2009 taxes for free Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. File 2009 taxes for free Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 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File 2009 taxes for free , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. File 2009 taxes for free Capital gains Recoveries, Capital gains. File 2009 taxes for free , Capital gains. File 2009 taxes for free Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. File 2009 taxes for free Incentive stock options (ISOs), Incentive stock options (ISOs). File 2009 taxes for free Sale of personal property, Sale of personal items. File 2009 taxes for free Car (see Vehicle, employer-provided) Car pools, Car pools. File 2009 taxes for free Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. File 2009 taxes for free Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. File 2009 taxes for free Catch-up contributions, Catch-up contributions. File 2009 taxes for free , Catch-up contributions. 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File 2009 taxes for free Scholarships and fellowships, Scholarships and fellowships. File 2009 taxes for free Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. File 2009 taxes for free Workers', Workers' Compensation Compensatory damages, Other compensation. File 2009 taxes for free , Court awards and damages. File 2009 taxes for free Constructive receipt of income, Constructively received income. File 2009 taxes for free Copyrights Infringement damages, Court awards and damages. File 2009 taxes for free Royalties, Copyrights and patents. File 2009 taxes for free Corporate directors, Corporate director. File 2009 taxes for free Cost-of-living allowances, Government cost-of-living allowances. File 2009 taxes for free Court awards, Court awards and damages. File 2009 taxes for free (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. File 2009 taxes for free Credits Recoveries, refiguring of unused credits, Unused tax credits. File 2009 taxes for free , Unused tax credits. File 2009 taxes for free Currency transactions, foreign, Foreign currency transactions. File 2009 taxes for free D Damages from lawsuits, Court awards and damages. File 2009 taxes for free Back pay awards, Back pay awards. File 2009 taxes for free Breach of contract, Court awards and damages. File 2009 taxes for free Compensatory damages, Other compensation. File 2009 taxes for free , Court awards and damages. File 2009 taxes for free Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. File 2009 taxes for free Punitive damages, Court awards and damages. File 2009 taxes for free Daycare providers, Childcare providers. File 2009 taxes for free (see also Childcare providers) Food program payments to, Food program payments to daycare providers. File 2009 taxes for free De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. File 2009 taxes for free (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. File 2009 taxes for free Nonrecourse debts, Mortgage relief upon sale or other disposition. File 2009 taxes for free Recourse, Mortgage relief upon sale or other disposition. File 2009 taxes for free Stockholder's, Stockholder debt. File 2009 taxes for free Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. File 2009 taxes for free Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. File 2009 taxes for free , Nonqualified deferred compensation plans of nonqualified entities. File 2009 taxes for free Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. File 2009 taxes for free Differential wage payments, Differential wage payments. File 2009 taxes for free Armed forces, Differential wage payments. File 2009 taxes for free Directors' fees, Corporate director. File 2009 taxes for free Disability Military, Disability. File 2009 taxes for free Pensions, Disability Pensions Workers' compensation, Disability pension. File 2009 taxes for free Person with, Persons with disabilities. File 2009 taxes for free Unemployment compensation, paid as substitute for, Types of unemployment compensation. File 2009 taxes for free Disaster relief Disaster mitigation payments, Disaster mitigation payments. File 2009 taxes for free Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. File 2009 taxes for free Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. File 2009 taxes for free Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. File 2009 taxes for free Mortgage loan for early payment, Discounted mortgage loan. File 2009 taxes for free Dividends Restricted stock, Dividends received on restricted stock. File 2009 taxes for free Divorced taxpayers Stock options exercised incident to divorce, Tax form. File 2009 taxes for free Down payment assistance, Down payment assistance. File 2009 taxes for free E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. File 2009 taxes for free Educational institutions Faculty lodging, Faculty lodging. File 2009 taxes for free Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. File 2009 taxes for free Tax Counseling for the Elderly, Volunteer tax counseling. File 2009 taxes for free Election precinct officials, Election precinct official. File 2009 taxes for free Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. File 2009 taxes for free , Catch-up contributions. File 2009 taxes for free Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. File 2009 taxes for free Increased limit for last 3 years prior to retirement age, Increased limit. File 2009 taxes for free Limit on, Elective Deferrals Reporting by employer, Reporting by employer. File 2009 taxes for free Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. File 2009 taxes for free Emotional distress damages, Emotional distress. File 2009 taxes for free Employee achievement awards, Employee achievement award. File 2009 taxes for free Employee awards or bonuses, Employee awards or bonuses. File 2009 taxes for free Employee compensation, Employee Compensation, Inherited property not substantially vested. File 2009 taxes for free Fringe benefits, Fringe Benefits, Special valuation rules. File 2009 taxes for free Restricted property, Restricted Property, Inherited property not substantially vested. File 2009 taxes for free Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. File 2009 taxes for free Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. File 2009 taxes for free Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. File 2009 taxes for free Employment Abroad, Employment abroad. File 2009 taxes for free Agency fees, Employment agency fees. File 2009 taxes for free Contracts Severance pay for cancellation of, Severance pay. File 2009 taxes for free Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. File 2009 taxes for free Conservation Subsidies, Energy conservation subsidies. File 2009 taxes for free Utility rebates, Utility rebates. File 2009 taxes for free Estate income, Estate and trust income. File 2009 taxes for free Estimated tax Unemployment compensation, Tax withholding. File 2009 taxes for free Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. File 2009 taxes for free Expected inheritance, Expected inheritance. File 2009 taxes for free Expenses paid by another, Expenses paid by another. File 2009 taxes for free Exxon Valdez settlement, Exxon Valdez settlement income. File 2009 taxes for free Eligible retirement plan, Contributions to eligible retirement plan. File 2009 taxes for free Income averaging, Income averaging. File 2009 taxes for free Legal expenses, Legal expenses. File 2009 taxes for free Reporting requirement-statement, Statement. File 2009 taxes for free F Faculty lodging, Faculty lodging. File 2009 taxes for free Fair market value (FMV), Fair market value. File 2009 taxes for free Stock options, Grant of option. File 2009 taxes for free Farming Qualified farm debt, cancellation of, Excluded debt. File 2009 taxes for free Federal employees Accrued leave payment, Accrued leave payment. File 2009 taxes for free Cost-of-living allowances, Government cost-of-living allowances. File 2009 taxes for free Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). File 2009 taxes for free Federal income tax Refunds, Federal income tax refund. File 2009 taxes for free Fees for services, Fees for services. File 2009 taxes for free Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. File 2009 taxes for free FICA withholding Foreign employers, U. File 2009 taxes for free S. File 2009 taxes for free citizens working for in U. File 2009 taxes for free S. File 2009 taxes for free , Social security and Medicare taxes. File 2009 taxes for free Paid by employer, Social security and Medicare taxes paid by employer. File 2009 taxes for free Fiduciaries Fees for services, Fees for services. File 2009 taxes for free , Personal representatives. File 2009 taxes for free Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. File 2009 taxes for free No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. File 2009 taxes for free Nutrition Program for the Elderly, Nutrition Program for the Elderly. File 2009 taxes for free Foreign Currency transactions, Foreign currency transactions. File 2009 taxes for free Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. File 2009 taxes for free Income, Reminders Service, Service-connected disability. File 2009 taxes for free Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. File 2009 taxes for free Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. File 2009 taxes for free Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. File 2009 taxes for free Repayment of commissions paid in advance, Advance commissions and other earnings. File 2009 taxes for free Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. File 2009 taxes for free Personal property rental, reporting income from, Reporting business income and expenses. File 2009 taxes for free Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. File 2009 taxes for free Personal property rental, reporting income from, Reporting business income and expenses. File 2009 taxes for free Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. File 2009 taxes for free Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. File 2009 taxes for free Royalties, Royalties Form 1040A Recoveries, Where to report. File 2009 taxes for free Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. File 2009 taxes for free Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. File 2009 taxes for free Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. File 2009 taxes for free , Estate and trust income. File 2009 taxes for free Form 1065 Partnership return, Partnership return. File 2009 taxes for free Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). File 2009 taxes for free , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. File 2009 taxes for free Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. File 2009 taxes for free , Backup withholding. File 2009 taxes for free Form 1099-C Cancellation of debt, Form 1099-C. File 2009 taxes for free Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. File 2009 taxes for free Form 1099-G State tax refunds, State tax refund. File 2009 taxes for free Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. File 2009 taxes for free Stock options exercised incident to divorce, Tax form. File 2009 taxes for free Form 1099-R Charitable gift annuities, Charitable gift annuities. File 2009 taxes for free Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. File 2009 taxes for free Surrender of life insurance policy for cash, Surrender of policy for cash. File 2009 taxes for free Form 1120-POL Political organizations, Campaign contributions. File 2009 taxes for free Form 1120S S corporation return, S corporation return. File 2009 taxes for free Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. File 2009 taxes for free , Schedule K-1 (Form 1120S). File 2009 taxes for free Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). File 2009 taxes for free Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. File 2009 taxes for free Archer MSAs and long-term care insurance contracts, Archer MSA contributions. File 2009 taxes for free Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. File 2009 taxes for free Form SSA-1099 Social security benefit statement, Form SSA-1099. File 2009 taxes for free Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. File 2009 taxes for free Accrued leave payment at time of retirement or resignation, Accrued leave payment. File 2009 taxes for free Back pay awards, Back pay awards. File 2009 taxes for free Bonuses or awards, Bonuses and awards. File 2009 taxes for free Elective deferrals, reporting by employer, Reporting by employer. File 2009 taxes for free Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. File 2009 taxes for free Stock options from employers, Tax form. File 2009 taxes for free Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. File 2009 taxes for free Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. File 2009 taxes for free Form W-9 Request for taxpayer identification number, Backup withholding. File 2009 taxes for free Foster care, Foster care providers. File 2009 taxes for free Foster Grandparent Program, National Senior Service Corps programs. File 2009 taxes for free Found property, Found property. File 2009 taxes for free Free tax services, Free help with your tax return. File 2009 taxes for free Fringe benefits, Fringe Benefits, Special valuation rules. File 2009 taxes for free Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. File 2009 taxes for free Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. File 2009 taxes for free Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. File 2009 taxes for free Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. File 2009 taxes for free Vehicle, Employer-provided vehicles. File 2009 taxes for free Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. File 2009 taxes for free G Gambling winnings and losses, Gambling winnings. File 2009 taxes for free Gas Royalties from, Oil, gas, and minerals. File 2009 taxes for free Gifts, Gifts and inheritances. File 2009 taxes for free Holiday gifts from employer, Holiday gifts. File 2009 taxes for free Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. File 2009 taxes for free Group-term life insurance Worksheets, Figuring the taxable cost. File 2009 taxes for free , Worksheet 1. File 2009 taxes for free Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. File 2009 taxes for free H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). File 2009 taxes for free Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. File 2009 taxes for free Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). File 2009 taxes for free Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). File 2009 taxes for free Savings account, Health savings accounts (HSA). File 2009 taxes for free Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. File 2009 taxes for free Hobby losses, Hobby losses. File 2009 taxes for free Holding period requirement, Holding period requirement. File 2009 taxes for free Holiday gifts, Holiday gifts. File 2009 taxes for free Holocaust victims restitution, Holocaust victims restitution. File 2009 taxes for free Home, sale of, Sale of home. File 2009 taxes for free Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. File 2009 taxes for free Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). File 2009 taxes for free Income Assigned, Assignment of income. File 2009 taxes for free Business and investment, Business and Investment Income, More information. File 2009 taxes for free Constructive receipt of, Constructively received income. File 2009 taxes for free Estate and trust, Estate and trust income. File 2009 taxes for free Foreign employers, Foreign Employer Illegal, Illegal activities. File 2009 taxes for free Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. File 2009 taxes for free S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. File 2009 taxes for free Indian money account, Indian money account litigation settlement. File 2009 taxes for free Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. File 2009 taxes for free Inherited IRA, Inherited pension or IRA. File 2009 taxes for free Inheritance, Gifts and inheritances. File 2009 taxes for free IRA, Inherited pension or IRA. File 2009 taxes for free Property not substantially vested, Inherited property not substantially vested. File 2009 taxes for free Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. File 2009 taxes for free Insurance Credit card, Credit card insurance. File 2009 taxes for free Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. File 2009 taxes for free Frozen deposits, Interest on frozen deposits. File 2009 taxes for free Mortgage refunds, Mortgage interest refund. File 2009 taxes for free Option on insurance, Interest option on insurance. File 2009 taxes for free Recovery amounts, Interest on recovery. File 2009 taxes for free Savings bond, Interest on qualified savings bonds. File 2009 taxes for free State and local government obligations, Interest on state and local government obligations. File 2009 taxes for free Interference with business operations Damages as income, Court awards and damages. File 2009 taxes for free International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. File 2009 taxes for free Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. File 2009 taxes for free IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. File 2009 taxes for free Itemized deductions Limited, Itemized deductions limited. File 2009 taxes for free Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. File 2009 taxes for free Joint returns Social security benefits or railroad retirement payments, Joint return. File 2009 taxes for free Joint state/local tax return Recoveries, Joint state or local income tax return. File 2009 taxes for free Jury duty pay, Jury duty. File 2009 taxes for free K Kickbacks, Kickbacks. File 2009 taxes for free L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. File 2009 taxes for free Dues, Union benefits and dues. File 2009 taxes for free Strike and lockout benefits, Strike and lockout benefits. File 2009 taxes for free Unemployment benefits paid from, Payments by a union. File 2009 taxes for free Last day of tax year, income received on, Constructively received income. File 2009 taxes for free Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. File 2009 taxes for free Life insurance Employer-owned, Employer-owned life insurance contract. File 2009 taxes for free Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. File 2009 taxes for free Loans, Discounted mortgage loan. File 2009 taxes for free (see also Mortgage) Below-market, Below-market loans. File 2009 taxes for free Student, Student loans. File 2009 taxes for free Lockout benefits, Strike and lockout benefits. File 2009 taxes for free Lodging Campus lodging, Qualified campus lodging. File 2009 taxes for free , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. File 2009 taxes for free Replacement housing payments, Replacement housing payments. File 2009 taxes for free Long-term care insurance, Long-term care coverage. File 2009 taxes for free , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. File 2009 taxes for free Lump-sum distributions Survivor benefits, Lump-sum payments. File 2009 taxes for free M Manufacturer incentive payments, Manufacturer incentive payments. File 2009 taxes for free Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. File 2009 taxes for free Medical Care reimbursements, Reimbursement for medical care. File 2009 taxes for free Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). File 2009 taxes for free Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). File 2009 taxes for free Benefits, Medicare. File 2009 taxes for free Tax paid by employer, Social security and Medicare taxes paid by employer. File 2009 taxes for free Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. File 2009 taxes for free Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. File 2009 taxes for free 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. File 2009 taxes for free Discounted loan, Discounted mortgage loan. File 2009 taxes for free Interest refund, Mortgage interest refund. File 2009 taxes for free Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). File 2009 taxes for free Relief, Mortgage relief upon sale or other disposition. File 2009 taxes for free Motor vehicle, employer-provided, Employer-provided vehicles. File 2009 taxes for free Moving expenses Reimbursements, Allowances and reimbursements. File 2009 taxes for free , Moving expense reimbursements. File 2009 taxes for free MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). File 2009 taxes for free N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. File 2009 taxes for free National Senior Service Corps, National Senior Service Corps programs. File 2009 taxes for free No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. File 2009 taxes for free Nobel prize, Pulitzer, Nobel, and similar prizes. File 2009 taxes for free Nonrecourse debt, Mortgage relief upon sale or other disposition. File 2009 taxes for free Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. File 2009 taxes for free Notary fees, Notary public. File 2009 taxes for free Notes received for services, Note received for services. File 2009 taxes for free Nutrition Program for the Elderly, Nutrition Program for the Elderly. File 2009 taxes for free O Oil Royalties from, Oil, gas, and minerals. File 2009 taxes for free Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). File 2009 taxes for free Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. File 2009 taxes for free Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. File 2009 taxes for free Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. File 2009 taxes for free Royalties, Copyrights and patents. File 2009 taxes for free Peace Corps, Peace Corps. File 2009 taxes for free Pensions Clergy, Pension. File 2009 taxes for free Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. File 2009 taxes for free Military, Military retirement pay. File 2009 taxes for free Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. File 2009 taxes for free Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. File 2009 taxes for free Price reduced after purchase, Price reduced after purchase. File 2009 taxes for free Prizes and awards, Bonuses and awards. File 2009 taxes for free , Prizes and awards. File 2009 taxes for free Achievement awards, Employee achievement award. File 2009 taxes for free Employee awards or bonuses, Employee awards or bonuses. File 2009 taxes for free Length-of-service awards, Employee achievement award. File 2009 taxes for free Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. File 2009 taxes for free Safety achievement, Employee achievement award. File 2009 taxes for free Scholarship prizes, Prizes. File 2009 taxes for free Profit-sharing plan, Retirement and profit-sharing plans. File 2009 taxes for free Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. File 2009 taxes for free Public safety officers killed in line of duty, Public safety officer killed in the line of duty. File 2009 taxes for free Public transportation passes, employer-provided, Transportation, Transit pass. File 2009 taxes for free Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. File 2009 taxes for free Punitive damages, Court awards and damages. File 2009 taxes for free Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). File 2009 taxes for free R Raffles, Lotteries and raffles. File 2009 taxes for free Railroad Retirement annuities, Railroad retirement annuities. File 2009 taxes for free Retirement benefits, Social security and equivalent railroad retirement benefits. File 2009 taxes for free Sick pay, Railroad sick pay. File 2009 taxes for free Unemployment compensation benefits, Types of unemployment compensation. File 2009 taxes for free Real estate Qualified real property business debt, cancellation of, Excluded debt. File 2009 taxes for free Rebates Cash, Cash rebates. File 2009 taxes for free Utility, Utility rebates. File 2009 taxes for free Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. File 2009 taxes for free Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. File 2009 taxes for free , Unused tax credits. File 2009 taxes for free Refunds Federal income tax, Federal income tax refund. File 2009 taxes for free Mortgage interest, Mortgage interest refund. File 2009 taxes for free State tax, State tax refund. File 2009 taxes for free Rehabilitative program payments, Veterans' benefits. File 2009 taxes for free Reimbursements Business expenses, Allowances and reimbursements. File 2009 taxes for free Casualty losses, Casualty insurance and other reimbursements. File 2009 taxes for free Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. File 2009 taxes for free Moving expenses, Allowances and reimbursements. File 2009 taxes for free , Moving expense reimbursements. File 2009 taxes for free Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. File 2009 taxes for free Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. File 2009 taxes for free Repayments, Repayments, Year of deduction (or credit). File 2009 taxes for free Repossession, Canceled sales contract. File 2009 taxes for free Restricted property, Restricted Property, Inherited property not substantially vested. File 2009 taxes for free Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. File 2009 taxes for free Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. File 2009 taxes for free (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. File 2009 taxes for free Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. File 2009 taxes for free Roth contributions, Designated Roth contributions. File 2009 taxes for free Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. File 2009 taxes for free Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. File 2009 taxes for free Sales contracts Cancellation of, Canceled sales contract. File 2009 taxes for free SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. File 2009 taxes for free Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. File 2009 taxes for free Self-employed persons U. File 2009 taxes for free S. File 2009 taxes for free citizens working for foreign employers in U. File 2009 taxes for free S. File 2009 taxes for free treated as, Social security and Medicare taxes. File 2009 taxes for free Senior Companion Program, National Senior Service Corps programs. File 2009 taxes for free Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). File 2009 taxes for free Severance pay, Severance pay. File 2009 taxes for free Outplacement services, Outplacement services. File 2009 taxes for free Sick pay, Sick pay. File 2009 taxes for free Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. File 2009 taxes for free SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. File 2009 taxes for free Smallpox vaccine injuries, Smallpox vaccine injuries. File 2009 taxes for free Social security and Medicare taxes Foreign employers, U. File 2009 taxes for free S. File 2009 taxes for free citizens working for in U. File 2009 taxes for free S. File 2009 taxes for free , Social security and Medicare taxes. File 2009 taxes for free Paid by employer, Social security and Medicare taxes paid by employer. File 2009 taxes for free Social security benefits, Social security and equivalent railroad retirement benefits. File 2009 taxes for free Standard deduction Recoveries, Standard deduction limit. File 2009 taxes for free , Standard deduction for earlier years. File 2009 taxes for free State employees Unemployment benefits paid to, State employees. File 2009 taxes for free State or local governments Interest on obligations of, Interest on state and local government obligations. File 2009 taxes for free State or local taxes Refunds, State tax refund. File 2009 taxes for free Statutory stock option holding period, Sale of the stock. File 2009 taxes for free Stock appreciation rights, Stock appreciation rights. File 2009 taxes for free Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. File 2009 taxes for free Grant, Grant of option. File 2009 taxes for free Sale, Sale of the stock. File 2009 taxes for free Stock options, statutory Exercise, Exercise of option. File 2009 taxes for free Grant, Grant of option. File 2009 taxes for free Sale, Sale of the stock. File 2009 taxes for free Stockholder debts, Stockholder debt. File 2009 taxes for free Stolen property, Stolen property. File 2009 taxes for free Strike benefits, Strike and lockout benefits. File 2009 taxes for free Student loans Cancellation of debt, Student loans. File 2009 taxes for free Substantial risk of forfeiture, Substantial risk of forfeiture. File 2009 taxes for free Substantially vested property, Substantially vested. File 2009 taxes for free Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. File 2009 taxes for free Supplemental unemployment benefits, Supplemental unemployment benefits. File 2009 taxes for free Surviving spouse Life insurance proceeds paid to, Surviving spouse. File 2009 taxes for free Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. File 2009 taxes for free Tax Counseling for the Elderly, Volunteer tax counseling. File 2009 taxes for free Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. File 2009 taxes for free Terminal illness, Exclusion for terminal illness. File 2009 taxes for free Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. File 2009 taxes for free Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. File 2009 taxes for free Tour guides, free tours for, Free tour. File 2009 taxes for free Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. File 2009 taxes for free , Repayment of benefits. File 2009 taxes for free Transferable property, Transferable property. File 2009 taxes for free Transit passes, Transportation, Transit pass. File 2009 taxes for free Travel agencies Free tour to organizer of group of tourists, Free tour. File 2009 taxes for free Travel and transportation expenses Free tours from travel agencies, Free tour. File 2009 taxes for free Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. File 2009 taxes for free School children, transporting of, Transporting school children. File 2009 taxes for free Trusts Grantor trusts, Grantor trust. File 2009 taxes for free Income, Estate and trust income. File 2009 taxes for free Tuition program, qualified (QTP), Qualified tuition program (QTP). File 2009 taxes for free Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. File 2009 taxes for free V VA payments, VA payments. File 2009 taxes for free Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. File 2009 taxes for free Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. File 2009 taxes for free Employer-provided, Employer-provided vehicles. File 2009 taxes for free Veterans benefits, Veterans' benefits. File 2009 taxes for free Disability compensation, Retroactive VA determination. File 2009 taxes for free Retroactive VA determination, Retroactive VA determination. File 2009 taxes for free Special statute of limitations. File 2009 taxes for free , Special statute of limitations. File 2009 taxes for free Viatical settlements, Viatical settlement. File 2009 taxes for free Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. File 2009 taxes for free Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). File 2009 taxes for free W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. File 2009 taxes for free Winter energy payments, Payments to reduce cost of winter energy. File 2009 taxes for free Withholding Barter exchange transactions, Backup withholding. File 2009 taxes for free Unemployment compensation, Tax withholding. File 2009 taxes for free Work-training programs, Work-training program. File 2009 taxes for free Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. File 2009 taxes for free , Worksheet 1. File 2009 taxes for free Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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Contact My Local Office in Maine

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Augusta  68 Sewall St.
Augusta, ME  04330 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(207) 622-1508 
Bangor  202 Harlow St.
Bangor, ME  04401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(207) 942-8573 
Lewiston  217 Main St.
Lewiston, ME 04240 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 1:30 p.m. - 2:30 p.m.)

 

Services Provided

(207) 782-6795 
Presque Isle  36 North St.
Presque Isle, ME  04769 

Monday - Friday - 8:30 a.m. - 4:30 p.m. 
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

** This office will be closed 5/14-5/16 and 5/19-5/21**

 

Services Provided

(207) 764-0947 
South Portland  220 Maine Mall Rd.
So. Portland, ME  04106 

Monday-Friday - 8:30 a.m. - 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)
 

Services Provided

(207) 879-4683 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (207)622-8528 in Augusta or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
220 Maine Mall Rd., 2nd Floor
So. Portland, ME 04106

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The File 2009 Taxes For Free

File 2009 taxes for free 2. File 2009 taxes for free   Accounting Methods Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Accounting MethodsCash Method Accrual Method Farm Inventory Cash Versus Accrual Method Special Methods of Accounting Combination Method Changes in Methods of Accounting Introduction You must use an accounting method that clearly shows your income and expenses. File 2009 taxes for free You must also figure your taxable income and file an income tax return for an annual accounting period called a tax year. File 2009 taxes for free This chapter discusses accounting methods. File 2009 taxes for free For information on accounting periods, see Publication 538, Accounting Periods and Methods, and the Instructions for Form 1128, Application To Adopt, Change, or Retain a Tax Year. File 2009 taxes for free Topics - This chapter discusses: Cash method Accrual method Farm inventory Special methods of accounting Changes in methods of accounting Useful Items - You may want to see: Publication 538 Accounting Periods and Methods 535 Business Expenses Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 3115 Application for Change in Accounting Method See chapter 16 for information about getting publications and forms. File 2009 taxes for free Accounting Methods An accounting method is a set of rules used to determine when and how your income and expenses are reported on your tax return. File 2009 taxes for free Your accounting method includes not only your overall method of accounting, but also the accounting treatment you use for any material item. File 2009 taxes for free A material item is one that affects the proper time for inclusion of income or allowance of a deduction. File 2009 taxes for free An item considered material for financial statement purposes is generally also considered material for income tax purposes. File 2009 taxes for free See Publication 538 for more information. File 2009 taxes for free You generally choose an accounting method for your farm business when you file your first income tax return that includes a Schedule F (Form 1040), Profit or Loss From Farming. File 2009 taxes for free If you later want to change your accounting method, you generally must get IRS approval. File 2009 taxes for free How to obtain IRS approval is discussed later under Changes in Methods of Accounting . File 2009 taxes for free Types of accounting methods. File 2009 taxes for free   Generally, you can use any of the following accounting methods. File 2009 taxes for free Each method is discussed in detail below. File 2009 taxes for free Cash method. File 2009 taxes for free Accrual method. File 2009 taxes for free Special methods of accounting for certain items of income and expenses. File 2009 taxes for free Combination (hybrid) method using elements of two or more of the above. File 2009 taxes for free Business and other items. File 2009 taxes for free   You can account for business and personal items using different accounting methods. File 2009 taxes for free For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. File 2009 taxes for free Two or more businesses. File 2009 taxes for free   If you operate two or more separate and distinct businesses, you can use a different accounting method for each business. File 2009 taxes for free Generally, no business is separate and distinct unless a complete and separate set of books and records is maintained for each business. File 2009 taxes for free Cash Method Most farmers use the cash method because they find it easier to keep records using the cash method. File 2009 taxes for free However, certain farm corporations and partnerships and all tax shelters must use an accrual method of accounting. File 2009 taxes for free See Accrual Method Required , later. File 2009 taxes for free Income Under the cash method, include in your gross income all items of income you actually or constructively received during the tax year. File 2009 taxes for free Items of income include money received as well as property or services received. File 2009 taxes for free If you receive property or services, you must include the fair market value (FMV) of the property or services in income. File 2009 taxes for free See chapter 3 for information on how to report farm income on your income tax return. File 2009 taxes for free Constructive receipt. File 2009 taxes for free   Income is constructively received when an amount is credited to your account or made available to you without restriction. File 2009 taxes for free You do not need to have possession of the income for it to be treated as income for the tax year. File 2009 taxes for free If you authorize someone to be your agent and receive income for you, you are considered to have received the income when your agent receives it. File 2009 taxes for free Income is not constructively received if your receipt of the income is subject to substantial restrictions or limitations. File 2009 taxes for free Direct payments and counter-cyclical payments. File 2009 taxes for free   If you received direct payments or counter-cyclical payments under Subtitle A or C of the Farm Security and Rural Investment Act of 2002, you will not be considered to have constructively received a payment merely because you had the option to receive it in the year before it is required to be paid. File 2009 taxes for free Delaying receipt of income. File 2009 taxes for free   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. File 2009 taxes for free You must report the income in the year the money or property is received or made available to you without restriction. File 2009 taxes for free Example. File 2009 taxes for free Frances Jones, a farmer, was entitled to receive a $10,000 payment on a grain contract in December 2013. File 2009 taxes for free She was told in December that her payment was available. File 2009 taxes for free She requested not to be paid until January 2014. File 2009 taxes for free However, she must still include this payment in her 2013 income because it was made available to her in 2013. File 2009 taxes for free Debts paid by another person or canceled. File 2009 taxes for free   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. File 2009 taxes for free If you receive income in this way, you constructively receive the income when the debt is canceled or paid. File 2009 taxes for free See Cancellation of Debt in chapter 3. File 2009 taxes for free Deferred payment contract. File 2009 taxes for free   If you sell an item under a deferred payment contract that calls for payment in a future year, there is no constructive receipt in the year of sale. File 2009 taxes for free However, if the sales contract states that you have the right to the proceeds of the sale from the buyer at any time after delivery of the item, then you must include the sales price in income in the year of the sale, regardless of when you actually receive payment. File 2009 taxes for free Example. File 2009 taxes for free You are a farmer who uses the cash method and a calendar tax year. File 2009 taxes for free You sell grain in December 2013 under a bona fide arm's-length contract that calls for payment in 2014. File 2009 taxes for free You include the proceeds from the sale in your 2014 gross income since that is the year payment is received. File 2009 taxes for free However, if the contract states that you have the right to the proceeds from the buyer at any time after the grain is delivered, you must include the sales price in your 2013 income, regardless of when you actually receive payment. File 2009 taxes for free Repayment of income. File 2009 taxes for free   If you include an amount in income and in a later year you have to repay all or part of it, then you can usually deduct the repayment in the year repaid. File 2009 taxes for free If the repayment is more than $3,000, a special rule applies. File 2009 taxes for free For details, see Repayments in chapter 11 of Publication 535, Business Expenses. File 2009 taxes for free Expenses Under the cash method, generally you deduct expenses in the tax year you pay them. File 2009 taxes for free This includes business expenses for which you contest liability. File 2009 taxes for free However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained under Uniform Capitalization Rules in chapter 6. File 2009 taxes for free See chapter 4 for information on how to deduct farm business expenses on your income tax return. File 2009 taxes for free Prepayment. File 2009 taxes for free   Generally, you cannot deduct expenses paid in advance. File 2009 taxes for free This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. File 2009 taxes for free Example. File 2009 taxes for free On November 1, 2013, you signed and paid $3,600 for a 3-year (36-month) insurance contract for equipment. File 2009 taxes for free In 2013, you are allowed to deduct only $200 (2/36 x $3,600) of the cost of the policy that is attributable to 2013. File 2009 taxes for free In 2014, you'll be able to deduct $1,200 (12/36 x $3,600); in 2015, you'll be able to deduct $1,200 (12/36 x $3,600); and in 2016 you'll be able to deduct the remaining balance of $1,000. File 2009 taxes for free An exception applies if the expense qualifies for the 12-month rule. File 2009 taxes for free See Publication 538 for more information and examples. File 2009 taxes for free See chapter 4 for special rules for prepaid farm supplies and prepaid livestock feed. File 2009 taxes for free Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. File 2009 taxes for free The purpose of an accrual method of accounting is to correctly match income and expenses. File 2009 taxes for free Certain businesses engaged in farming must use an accrual method of accounting for its farm business and for sales and purchases of inventory items. File 2009 taxes for free See Accrual Method Required and Farm Inventory , later. File 2009 taxes for free Income Generally, you include an amount in income for the tax year in which all events that fix your right to receive the income have occurred, and you can determine the amount with reasonable accuracy. File 2009 taxes for free Under this rule, include an amount in income on the earliest of the following dates. File 2009 taxes for free When you receive payment. File 2009 taxes for free When the income amount is due to you. File 2009 taxes for free When you earn the income. File 2009 taxes for free When title passes. File 2009 taxes for free If you use an accrual method of accounting, complete Part III of Schedule F (Form 1040) to report your income. File 2009 taxes for free Inventory. File 2009 taxes for free   If you keep an inventory, generally you must use an accrual method of accounting to determine your gross income. File 2009 taxes for free An inventory is necessary to clearly show income when the production, purchase, or sale of merchandise is an income-producing factor. File 2009 taxes for free See Publication 538 for more information. File 2009 taxes for free Also see Farm Inventory , later, for more information on items that must be included in inventory by farmers and inventory valuation methods for farmers. File 2009 taxes for free Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both of the following apply. File 2009 taxes for free The all-events test has been met. File 2009 taxes for free This test is met when: All events have occurred that fix the fact that you have a liability, and The amount of the liability can be determined with reasonable accuracy. File 2009 taxes for free Economic performance has occurred. File 2009 taxes for free Economic performance. File 2009 taxes for free   Generally, you cannot deduct or capitalize a business expense until economic performance occurs. File 2009 taxes for free If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. File 2009 taxes for free If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. File 2009 taxes for free Example. File 2009 taxes for free Jane, who is a farmer, uses a calendar tax year and an accrual method of accounting. File 2009 taxes for free She entered into a contract with ABC Farm Consulting in 2012. File 2009 taxes for free The contract stated that Jane pay ABC Farm Consulting $2,000 in December 2012. File 2009 taxes for free It further stipulates that ABC Farm Consulting will develop a plan for integrating her farm with a larger farm operation based in a neighboring state by March 1, 2013. File 2009 taxes for free Jane paid ABC Farm Consulting $2,000 in December 2012. File 2009 taxes for free Integration of operations according to the plan began in May 2013 and they completed the integration in December 2013. File 2009 taxes for free Economic performance for Jane's liability in the contract occurs as the services are provided. File 2009 taxes for free Jane incurs the $2,000 cost in 2013. File 2009 taxes for free An exception to the economic performance rule allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. File 2009 taxes for free For more information, see Economic Performance in Publication 538. File 2009 taxes for free Special rule for related persons. File 2009 taxes for free   Business expenses and interest owed to a related person who uses the cash method of accounting are not deductible until you make the payment and the corresponding amount is includible in the related person's gross income. File 2009 taxes for free Determine the relationship for this rule as of the end of the tax year for which the expense or interest would otherwise be deductible. File 2009 taxes for free For more information, see Internal Revenue Code section 267. File 2009 taxes for free Accrual Method Required Generally, the following businesses, if engaged in farming, must use an accrual method of accounting. File 2009 taxes for free A corporation (other than a family corporation) that had gross receipts of more than $1,000,000 for any tax year beginning after 1975. File 2009 taxes for free A family corporation that had gross receipts of more than $25,000,000 for any tax year beginning after 1985. File 2009 taxes for free A partnership with a corporation as a partner, if that corporation meets the requirements of (1) or (2) above. File 2009 taxes for free A tax shelter. File 2009 taxes for free Note. File 2009 taxes for free Items (1), (2), and (3) above do not apply to an S corporation or a business operating a nursery or sod farm, or the raising or harvesting of trees (other than fruit and nut trees). File 2009 taxes for free Family corporation. File 2009 taxes for free   A family corporation is generally a corporation that meets one of the following ownership requirements. File 2009 taxes for free Members of the same family own at least 50% of the total combined voting power of all classes of stock entitled to vote and at least 50% of the total shares of all other classes of stock of the corporation. File 2009 taxes for free Members of two families have owned, directly or indirectly, since October 4, 1976, at least 65% of the total combined voting power of all classes of voting stock and at least 65% of the total shares of all other classes of the corporation's stock. File 2009 taxes for free Members of three families have owned, directly or indirectly, since October 4, 1976, at least 50% of the total combined voting power of all classes of voting stock and at least 50% of the total shares of all other classes of the corporation's stock. File 2009 taxes for free For more information on family corporations, see Internal Revenue Code section 447. File 2009 taxes for free Tax shelter. File 2009 taxes for free   A tax shelter is a partnership, noncorporate enterprise, or S corporation that meets either of the following tests. File 2009 taxes for free Its principal purpose is the avoidance or evasion of federal income tax. File 2009 taxes for free It is a farming syndicate. File 2009 taxes for free A farming syndicate is an entity that meets either of the following tests. File 2009 taxes for free Interests in the activity have been offered for sale in an offering required to be registered with a federal or state agency with the authority to regulate the offering of securities for sale. File 2009 taxes for free More than 35% of the losses during the tax year are allocable to limited partners or limited entrepreneurs. File 2009 taxes for free   A “limited partner” is one whose personal liability for partnership debts is limited to the money or other property the partner contributed or is required to contribute to the partnership. File 2009 taxes for free   A “limited entrepreneur” is one who has an interest in an enterprise other than as a limited partner and does not actively participate in the management of the enterprise. File 2009 taxes for free Farm Inventory If you are required to keep an inventory, you should keep a complete record of your inventory as part of your farm records. File 2009 taxes for free This record should show the actual count or measurement of the inventory. File 2009 taxes for free It should also show all factors that enter into its valuation, including quality and weight, if applicable. File 2009 taxes for free Hatchery business. File 2009 taxes for free   If you are in the hatchery business, and use an accrual method of accounting, you must include in inventory eggs in the process of incubation. File 2009 taxes for free Products held for sale. File 2009 taxes for free   All harvested and purchased farm products held for sale or for feed or seed, such as grain, hay, silage, concentrates, cotton, tobacco, etc. File 2009 taxes for free , must be included in inventory. File 2009 taxes for free Supplies. File 2009 taxes for free   Supplies acquired for sale or that become a physical part of items held for sale must be included in inventory. File 2009 taxes for free Deduct the cost of supplies in the year used or consumed in operations. File 2009 taxes for free Do not include incidental supplies in inventory as these are deductible in the year of purchase. File 2009 taxes for free Livestock. File 2009 taxes for free   Livestock held primarily for sale must be included in inventory. File 2009 taxes for free Livestock held for draft, breeding, or dairy purposes can either be depreciated or included in inventory. File 2009 taxes for free See also Unit-livestock-price method , later. File 2009 taxes for free If you are in the business of breeding and raising chinchillas, mink, foxes, or other fur-bearing animals, these animals are livestock for inventory purposes. File 2009 taxes for free Growing crops. File 2009 taxes for free   Generally, growing crops are not required to be included in inventory. File 2009 taxes for free However, if the crop has a preproductive period of more than 2 years, you may have to capitalize (or include in inventory) costs associated with the crop. File 2009 taxes for free See Uniform capitalization rules below. File 2009 taxes for free Also see Uniform Capitalization Rules in  chapter 6. File 2009 taxes for free Items to include in inventory. File 2009 taxes for free   Your inventory should include all items held for sale, or for use as feed, seed, etc. File 2009 taxes for free , whether raised or purchased, that are unsold at the end of the year. File 2009 taxes for free Uniform capitalization rules. File 2009 taxes for free   The following applies if you are required to use an accrual method of accounting. File 2009 taxes for free The uniform capitalization rules apply to all costs of raising a plant, even if the preproductive period of raising a plant is 2 years or less. File 2009 taxes for free The costs of animals are subject to the uniform capitalization rules. File 2009 taxes for free Inventory valuation methods. File 2009 taxes for free   The following methods, described below, are those generally available for valuing inventory. File 2009 taxes for free The method you use must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. File 2009 taxes for free Cost. File 2009 taxes for free Lower of cost or market. File 2009 taxes for free Farm-price method. File 2009 taxes for free Unit-livestock-price method. File 2009 taxes for free Cost and lower of cost or market methods. File 2009 taxes for free   See Publication 538 for information on these valuation methods. File 2009 taxes for free If you value your livestock inventory at cost or the lower of cost or market, you do not need IRS approval to change to the unit-livestock-price method. File 2009 taxes for free However, if you value your livestock inventory using the farm-price method, then you must obtain permission from the IRS to change to the unit-livestock-price method. File 2009 taxes for free Farm-price method. File 2009 taxes for free   Under this method, each item, whether raised or purchased, is valued at its market price less the direct cost of disposition. File 2009 taxes for free Market price is the current price at the nearest market in the quantities you usually sell. File 2009 taxes for free Cost of disposition includes broker's commissions, freight, hauling to market, and other marketing costs. File 2009 taxes for free If you use this method, you must use it for your entire inventory, except that livestock can be inventoried under the unit-livestock-price method. File 2009 taxes for free Unit-livestock-price method. File 2009 taxes for free   This method recognizes the difficulty of establishing the exact costs of producing and raising each animal. File 2009 taxes for free You group or classify livestock according to type and age and use a standard unit price for each animal within a class or group. File 2009 taxes for free The unit price you assign should reasonably approximate the normal costs incurred in producing the animals in such classes. File 2009 taxes for free Unit prices and classifications are subject to approval by the IRS on examination of your return. File 2009 taxes for free You must annually reevaluate your unit livestock prices and adjust the prices upward or downward to reflect increases or decreases in the costs of raising livestock. File 2009 taxes for free IRS approval is not required for these adjustments. File 2009 taxes for free Any other changes in unit prices or classifications do require IRS approval. File 2009 taxes for free   If you use this method, include all raised livestock in inventory, regardless of whether they are held for sale or for draft, breeding, sport, or dairy purposes. File 2009 taxes for free This method accounts only for the increase in cost of raising an animal to maturity. File 2009 taxes for free It does not provide for any decrease in the animal's market value after it reaches maturity. File 2009 taxes for free Also, if you raise cattle, you are not required to inventory hay you grow to feed your herd. File 2009 taxes for free   Do not include sold or lost animals in the year-end inventory. File 2009 taxes for free If your records do not show which animals were sold or lost, treat the first animals acquired as sold or lost. File 2009 taxes for free The animals on hand at the end of the year are considered those most recently acquired. File 2009 taxes for free   You must include in inventory all livestock purchased primarily for sale. File 2009 taxes for free You can choose either to include in inventory or depreciate livestock purchased for draft, breeding, sport or dairy purposes. File 2009 taxes for free However, you must be consistent from year to year, regardless of the method you have chosen. File 2009 taxes for free You cannot change your method without obtaining approval from the IRS. File 2009 taxes for free   You must include in inventory animals purchased after maturity or capitalize them at their purchase price. File 2009 taxes for free If the animals are not mature at purchase, increase the cost at the end of each tax year according to the established unit price. File 2009 taxes for free However, in the year of purchase, do not increase the cost of any animal purchased during the last 6 months of the year. File 2009 taxes for free This “no increase” rule does not apply to tax shelters which must make an adjustment for any animal purchased during the year. File 2009 taxes for free It also does not apply to taxpayers that must make an adjustment to reasonably reflect the particular period in the year in which animals are purchased, if necessary to avoid significant distortions in income. File 2009 taxes for free Uniform capitalization rules. File 2009 taxes for free   A farmer can determine costs required to be allocated under the uniform capitalization rules by using the farm-price or unit-livestock-price inventory method. File 2009 taxes for free This applies to any plant or animal, even if the farmer does not hold or treat the plant or animal as inventory property. File 2009 taxes for free Cash Versus Accrual Method The following examples compare the cash and accrual methods of accounting. File 2009 taxes for free Example 1. File 2009 taxes for free You are a farmer who uses an accrual method of accounting. File 2009 taxes for free You keep your books on the calendar year basis. File 2009 taxes for free You sell grain in December 2013 but you are not paid until January 2014. File 2009 taxes for free Because the accrual method was used and 2013 was the tax year in which the grain was sold, you must both include the sales proceeds and deduct the costs incurred in producing the grain on your 2013 tax return. File 2009 taxes for free Example 2. File 2009 taxes for free Assume the same facts as in Example 1 except that you use the cash method and there was no constructive receipt of the sales proceeds in 2013. File 2009 taxes for free Under this method, you include the sales proceeds in income for 2014, the year you receive payment. File 2009 taxes for free Deduct the costs of producing the grain in the year you pay for them. File 2009 taxes for free Special Methods of Accounting There are special methods of accounting for certain items of income and expense. File 2009 taxes for free Crop method. File 2009 taxes for free   If you do not harvest and dispose of your crop in the same tax year that you plant it, you can, with IRS approval, use the crop method of accounting. File 2009 taxes for free You cannot use the crop method for any tax return, including your first tax return, unless you receive approval from the IRS. File 2009 taxes for free Under this method, you deduct the entire cost of producing the crop, including the expense of seed or young plants, in the year you realize income from the crop. File 2009 taxes for free    See chapter 4 for details on deducting the costs of operating a farm. File 2009 taxes for free Also see Regulations section 1. File 2009 taxes for free 162-12. File 2009 taxes for free Other special methods. File 2009 taxes for free   Other special methods of accounting apply to the following items. File 2009 taxes for free Amortization, see chapter 7. File 2009 taxes for free Casualties, see chapter 11. File 2009 taxes for free Condemnations, see chapter 11. File 2009 taxes for free Depletion, see chapter 7. File 2009 taxes for free Depreciation, see chapter 7. File 2009 taxes for free Farm business expenses, see chapter 4. File 2009 taxes for free Farm income, see chapter 3. File 2009 taxes for free Installment sales, see chapter 10. File 2009 taxes for free Soil and water conservation expenses, see chapter 5. File 2009 taxes for free Thefts, see chapter 11. File 2009 taxes for free Combination Method Generally, you can use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. File 2009 taxes for free However, the following restrictions apply. File 2009 taxes for free If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. File 2009 taxes for free If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. File 2009 taxes for free Changes in Methods of Accounting A change in your method of accounting includes a change in: Your overall method, such as from the cash method to an accrual method, and Your treatment of any material item, such as a change in your method of valuing inventory (for example, a change from the farm-price method to the unit-livestock-price method, discussed earlier). File 2009 taxes for free Generally, once you have set up your accounting method, you must receive approval from the IRS before you can change to another method of accounting. File 2009 taxes for free You may also have to pay a fee. File 2009 taxes for free To obtain approval, you must generally file Form 3115. File 2009 taxes for free There are instances when you can obtain automatic consent to change certain methods of accounting. File 2009 taxes for free See the List of Automatic Accounting Method Changes located in the Instructions for Form 3115. File 2009 taxes for free For more information on changes in methods of accounting, see Form 3115 and the Instructions for Form 3115. File 2009 taxes for free Also see Publication 538. File 2009 taxes for free Prev  Up  Next   Home   More Online Publications