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File A Tax Return

File a tax return 29. File a tax return   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). File a tax return Los temas abarcan: Quién está sujeto al límite. File a tax return Qué deducciones detalladas están limitadas. File a tax return Cómo calcular el límite. File a tax return Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. File a tax return ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. File a tax return El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). File a tax return ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. File a tax return Intereses pagados —líneas 10,11,12 y 13. File a tax return Donaciones a organizaciones caritativas —línea 19. File a tax return Gastos laborales y determinadas deducciones misceláneas —línea 27. File a tax return Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. File a tax return ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. File a tax return Sin embargo, igualmente están sujetas a otros límites aplicables. File a tax return Gastos médicos y dentales —línea 4. File a tax return Gastos de intereses de inversión —línea 14. File a tax return Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. File a tax return Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. File a tax return Pérdidas por apuestas y juegos de azar —línea 28. File a tax return ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. File a tax return Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. File a tax return Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. File a tax return ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. File a tax return Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). File a tax return Hoja de trabajo de deducciones detalladas. File a tax return   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. File a tax return Anote el resultado en la línea 29 del Anexo A (Formulario 1040). File a tax return Guarde la hoja de trabajo con su documentación. File a tax return Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. File a tax return Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). File a tax return Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. File a tax return Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. File a tax return Tienen ingresos brutos ajustados de $325,500 en la línea 38. File a tax return Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. File a tax return Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. File a tax return Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). File a tax return Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). File a tax return Prev  Up  Next   Home   More Online Publications
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The File A Tax Return

File a tax return 6. File a tax return   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. File a tax return Dual status does not refer to your citizenship; it refers only to your resident status in the United States. File a tax return In determining your U. File a tax return S. File a tax return income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. File a tax return The most common dual-status tax years are the years of arrival and departure. File a tax return See Dual-Status Aliens in chapter 1. File a tax return If you are married and choose to be treated as a U. File a tax return S. File a tax return resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. File a tax return Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. File a tax return Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. File a tax return S. File a tax return Individual Income Tax Return 1040-C U. File a tax return S. File a tax return Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. File a tax return S. File a tax return Estimated Tax for Nonresident Alien Individuals 1040NR U. File a tax return S. File a tax return Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. File a tax return Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. File a tax return If you have not previously established a fiscal tax year, your tax year is the calendar year. File a tax return A calendar year is 12 consecutive months ending on December 31. File a tax return If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. File a tax return S. File a tax return resident for any calendar year, you will be treated as a U. File a tax return S. File a tax return resident for any part of your fiscal year that falls within that calendar year. File a tax return Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. File a tax return Income from sources outside the United States is taxable if you receive it while you are a resident alien. File a tax return The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. File a tax return For the part of the year you are a nonresident alien, you are taxed on income from U. File a tax return S. File a tax return sources and on certain foreign source income treated as effectively connected with a U. File a tax return S. File a tax return trade or business. File a tax return (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. File a tax return ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. File a tax return The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. File a tax return S. File a tax return citizen after receiving it and before the end of the year. File a tax return Income from U. File a tax return S. File a tax return sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. File a tax return Generally, tax treaty provisions apply only to the part of the year you were a nonresident. File a tax return In certain cases, however, treaty provisions may apply while you were a resident alien. File a tax return See chapter 9 for more information. File a tax return When determining what income is taxed in the United States, you must consider exemptions under U. File a tax return S. File a tax return tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. File a tax return For a further discussion of tax treaties, see chapter 9. File a tax return Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. File a tax return 1) Standard deduction. File a tax return   You cannot use the standard deduction allowed on Form 1040. File a tax return However, you can itemize any allowable deductions. File a tax return 2) Exemptions. File a tax return   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. File a tax return 3) Head of household. File a tax return   You cannot use the head of household Tax Table column or Tax Computation Worksheet. File a tax return 4) Joint return. File a tax return   You cannot file a joint return. File a tax return However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. File a tax return 5) Tax rates. File a tax return   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. File a tax return S. File a tax return trade or business. File a tax return You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. File a tax return However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. File a tax return S. File a tax return national. File a tax return  See the instructions for Form 1040NR to see if you qualify. File a tax return    A U. File a tax return S. File a tax return national is an individual who, although not a U. File a tax return S. File a tax return citizen, owes his or her allegiance to the United States. File a tax return U. File a tax return S. File a tax return nationals include American Samoans and Northern Mariana Islanders who chose to become U. File a tax return S. File a tax return nationals instead of U. File a tax return S. File a tax return citizens. File a tax return 6) Tax credits. File a tax return   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. File a tax return S. File a tax return citizen or resident, as discussed in chapter 1. File a tax return Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File a tax return Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. File a tax return The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. File a tax return You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File a tax return Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. File a tax return S. File a tax return national, or Student or business apprentice from India. File a tax return For more information, see Exemptions in chapter 5. File a tax return How To Figure Tax When you figure your U. File a tax return S. File a tax return tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. File a tax return Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. File a tax return S. File a tax return citizens and residents. File a tax return Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. File a tax return You cannot take any deductions against this income. File a tax return Social security and railroad retirement benefits. File a tax return   During the part of the year you are a nonresident alien, 85% of any U. File a tax return S. File a tax return social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. File a tax return (See The 30% Tax in chapter 4. File a tax return )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. File a tax return Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. File a tax return If you received U. File a tax return S. File a tax return social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. File a tax return You will not receive separate statements for the benefits received during your periods of U. File a tax return S. File a tax return residence and nonresidence. File a tax return Therefore, it is important for you to keep careful records of these amounts. File a tax return You will need this information to properly complete your return and determine your tax liability. File a tax return If you received railroad retirement benefits while you were a nonresident alien, the U. File a tax return S. File a tax return Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. File a tax return If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. File a tax return Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. File a tax return Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. File a tax return There are certain restrictions that may apply. File a tax return These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. File a tax return Foreign tax credit. File a tax return   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. File a tax return   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. File a tax return For more information, see the Instructions for Form 1116 and Publication 514. File a tax return Child and dependent care credit. File a tax return   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. File a tax return Generally, you must be able to claim an exemption for your dependent. File a tax return   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. File a tax return   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. File a tax return   For more information, get Publication 503 and Form 2441. File a tax return Retirement savings contributions credit. File a tax return   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. File a tax return You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. File a tax return Use Form 8880 to figure the credit. File a tax return For more information, see Publication 590. File a tax return Child tax credit. File a tax return   You may be able to take this credit if you have a qualifying child. File a tax return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. File a tax return Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). File a tax return Is a U. File a tax return S. File a tax return citizen, a U. File a tax return S. File a tax return national, or a resident alien. File a tax return Did not provide over half of his or her own support for 2013. File a tax return Lived with you more than half of 2013. File a tax return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. File a tax return Is claimed as a dependent on your return. File a tax return An adopted child is always treated as your own child. File a tax return An adopted child includes a child lawfully placed with you for legal adoption. File a tax return   See your form instructions for additional details. File a tax return Adoption credit. File a tax return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. File a tax return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. File a tax return To claim the adoption credit, file Form 8839 with the U. File a tax return S. File a tax return income tax return that you file. File a tax return   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. File a tax return S. File a tax return citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). File a tax return Payments You can report as payments against your U. File a tax return S. File a tax return income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. File a tax return These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. File a tax return S. File a tax return sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. File a tax return Forms To File The U. File a tax return S. File a tax return income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. File a tax return Resident at end of year. File a tax return   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. File a tax return S. File a tax return resident on the last day of the tax year. File a tax return Write “Dual-Status Return” across the top of the return. File a tax return Attach a statement to your return to show the income for the part of the year you are a nonresident. File a tax return You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. File a tax return Nonresident at end of year. File a tax return   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. File a tax return S. File a tax return resident on the last day of the tax year. File a tax return Write “Dual-Status Return” across the top of the return. File a tax return Attach a statement to your return to show the income for the part of the year you are a resident. File a tax return You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. File a tax return   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. File a tax return For more information, see Expatriation Tax in chapter 4. File a tax return Statement. File a tax return   Any statement must have your name, address, and taxpayer identification number on it. File a tax return You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. File a tax return When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. File a tax return If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. File a tax return In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. File a tax return If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. File a tax return If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. File a tax return If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. File a tax return If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. File a tax return In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. File a tax return O. File a tax return Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. File a tax return Prev  Up  Next   Home   More Online Publications