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File back tax Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. File back tax The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. File back tax Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. File back tax Exclusion or deduction. File back tax   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File back tax Your employer can tell you whether your benefit plan qualifies. File back tax To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. File back tax You cannot use Form 1040EZ. File back tax   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. File back tax Therefore, you would not get an exclusion from wages. File back tax Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. File back tax To claim the deduction, you must use Form 2441. File back tax   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). File back tax Statement for employee. File back tax   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. File back tax Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. File back tax Qualifying person(s). File back tax   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. File back tax If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. File back tax Your disabled spouse who is not physically or mentally able to care for himself or herself. File back tax Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). File back tax Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. File back tax For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. File back tax Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. File back tax Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. File back tax   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. File back tax   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. File back tax Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. File back tax Supplemental security income (SSI) payments. File back tax   Social security benefits do not include SSI payments, which are not taxable. File back tax Do not include these payments in your income. File back tax Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. File back tax You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. File back tax Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. File back tax You may be entitled to a tax credit if you were permanently and totally disabled when you retired. File back tax For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. File back tax Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. File back tax Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. File back tax For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. File back tax Retirement and profit-sharing plans. File back tax   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. File back tax The payments must be reported as a pension or annuity. File back tax Accrued leave payment. File back tax   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. File back tax The payment is not a disability payment. File back tax Include it in your income in the tax year you receive it. File back tax See Publication 525, Taxable and Nontaxable Income, for more information. File back tax Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. File back tax For information about military and government disability pensions, see Publication 525. File back tax VA disability benefits. File back tax   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. File back tax If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. File back tax   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. File back tax These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. File back tax Other Payments You may receive other payments that are related to your disability. File back tax The following payments are not taxable. File back tax Benefit payments from a public welfare fund, such as payments due to blindness. File back tax Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. File back tax Compensatory (but not punitive) damages for physical injury or physical sickness. File back tax Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. File back tax Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. File back tax Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. File back tax Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. File back tax More detailed information can be found in Publication 525. File back tax Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. File back tax Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. File back tax These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. File back tax This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. File back tax For more information, see Publication 525. File back tax Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. File back tax You must use Schedule A (Form 1040) to itemize your deductions. File back tax See your form instructions for information on the standard deduction and the deductions you can itemize. File back tax The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. File back tax Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. File back tax Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. File back tax They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. File back tax You can deduct only the amount of your medical and dental expenses that is more than 10% (7. File back tax 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. File back tax The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. File back tax For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). File back tax Artificial limbs, contact lenses, eyeglasses, and hearing aids. File back tax The part of the cost of Braille books and magazines that is more than the price of regular printed editions. File back tax Cost and repair of special telephone equipment for hearing-impaired persons. File back tax Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. File back tax ” Cost and care of a guide dog or other animal aiding a person with a physical disability. File back tax Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. File back tax This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. File back tax Premiums for qualified long-term care insurance, up to certain amounts. File back tax Improvements to a home that do not increase its value if the main purpose is medical care. File back tax An example is constructing entrance or exit ramps. File back tax Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. File back tax See Publication 502 for more information. File back tax Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. File back tax If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. File back tax 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. File back tax You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. File back tax Impairment-related expenses defined. File back tax   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. File back tax Publication 502 contains more detailed information. File back tax Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. File back tax Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. File back tax To qualify, you must pay these expenses so you can work or look for work. File back tax The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. File back tax You can claim the credit on Form 1040 or 1040A. File back tax You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. File back tax You figure the credit on Form 2441. File back tax For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. File back tax Publication 503, Child and Dependent Care Expenses, contains more detailed information. File back tax Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. File back tax S. File back tax citizen or a resident alien and either of the following apply. File back tax You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. File back tax You can claim the credit on Form 1040 or 1040A. File back tax You figure the credit on Schedule R. File back tax For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. File back tax Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. File back tax Earned Income Credit This credit is based on the amount of your earned income. File back tax You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. File back tax To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. File back tax If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. File back tax You cannot use Form 1040EZ if you have a qualifying child. File back tax Qualifying child. File back tax   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. File back tax Earned income. File back tax   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. File back tax However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. File back tax More information. File back tax   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. File back tax Publication 596, Earned Income Credit (EIC), contains more detailed information. File back tax Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. File back tax A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. File back tax This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. File back tax In this case you do not have to pay employment taxes on the amount you pay. File back tax But if you control what work is done and how it is done, the worker is your employee. File back tax If you possess the right to discharge a worker, that worker is generally considered to be your employee. File back tax If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. File back tax To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. File back tax Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. File back tax Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. File back tax For more information, see chapter 7 of Publication 535, Business Expenses. File back tax Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. File back tax The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. File back tax See Form 8826, Disabled Access Credit, for more information. File back tax Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. File back tax One targeted group consists of vocational rehabilitation referrals. File back tax These are individuals who have a physical or mental disability that results in a substantial handicap to employment. File back tax See Form 5884, Work Opportunity Credit. File back tax How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File back tax Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File back tax Free help with your tax return. File back tax   Free help in preparing your return is available nationwide from IRS-certified volunteers. File back tax The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File back tax The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File back tax Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File back tax Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File back tax To find the nearest VITA or TCE site, visit IRS. File back tax gov or call 1-800-906-9887. File back tax   As part of the TCE program, AARP offers the Tax-Aide counseling program. File back tax To find the nearest AARP Tax-Aide site, visit AARP's website at www. File back tax aarp. File back tax org/money/taxaide or call 1-888-227-7669. File back tax   For more information on these programs, go to IRS. File back tax gov and enter “VITA” in the search box. File back tax Internet. File back tax IRS. File back tax gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File back tax Apply for an Employer Identification Number (EIN). File back tax Go to IRS. File back tax gov and enter Apply for an EIN in the search box. File back tax Request an Electronic Filing PIN by going to IRS. File back tax gov and entering Electronic Filing PIN in the search box. File back tax Check the status of your 2013 refund with Where's My Refund? Go to IRS. File back tax gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File back tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File back tax Check the status of your amended return. File back tax Go to IRS. File back tax gov and enter Where's My Amended Return in the search box. File back tax Download forms, instructions, and publications, including some accessible versions. File back tax Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File back tax gov or IRS2Go. File back tax Tax return and tax account transcripts are generally available for the current year and past three years. File back tax Figure your income tax withholding with the IRS Withholding Calculator on IRS. File back tax gov. File back tax Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File back tax Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File back tax gov. File back tax Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File back tax gov or IRS2Go. File back tax Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File back tax An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File back tax Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File back tax If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File back tax Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File back tax Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File back tax gov. File back tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File back tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File back tax Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File back tax AARP offers the Tax-Aide counseling program as part of the TCE program. File back tax Visit AARP's website to find the nearest Tax-Aide location. File back tax Research your tax questions. File back tax Search publications and instructions by topic or keyword. File back tax Read the Internal Revenue Code, regulations, or other official guidance. File back tax Read Internal Revenue Bulletins. File back tax Sign up to receive local and national tax news by email. File back tax Phone. File back tax You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File back tax Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File back tax Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File back tax Call to locate the nearest volunteer help site, 1-800-906-9887. File back tax Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File back tax The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File back tax Most VITA and TCE sites offer free electronic filing. File back tax Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File back tax Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File back tax Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File back tax The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File back tax If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File back tax Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File back tax Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File back tax Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File back tax Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File back tax Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File back tax You should receive your order within 10 business days. File back tax Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File back tax Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File back tax Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File back tax Call to ask tax questions, 1-800-829-1040. File back tax Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File back tax The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File back tax These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File back tax gsa. File back tax gov/fedrelay. File back tax Walk-in. File back tax You can find a selection of forms, publications and services — in-person, face-to-face. File back tax Products. File back tax You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File back tax Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File back tax Services. File back tax You can walk in to your local TAC most business days for personal, face-to-face tax help. File back tax An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File back tax If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File back tax No appointment is necessary—just walk in. File back tax Before visiting, check www. File back tax irs. File back tax gov/localcontacts for hours of operation and services provided. File back tax Mail. File back tax You can send your order for forms, instructions, and publications to the address below. File back tax You should receive a response within 10 business days after your request is received. File back tax  Internal Revenue Service 1201 N. File back tax Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File back tax   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File back tax Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File back tax What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File back tax We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File back tax You face (or your business is facing) an immediate threat of adverse action. File back tax You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File back tax   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File back tax Here's why we can help: TAS is an independent organization within the IRS. File back tax Our advocates know how to work with the IRS. File back tax Our services are free and tailored to meet your needs. File back tax We have offices in every state, the District of Columbia, and Puerto Rico. File back tax How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File back tax irs. File back tax gov/advocate, or call us toll-free at 1-877-777-4778. File back tax How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File back tax If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File back tax irs. File back tax gov/sams. File back tax Low Income Taxpayer Clinics. File back tax   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File back tax Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File back tax Visit www. File back tax TaxpayerAdvocate. File back tax irs. File back tax gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File back tax Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of Kansas Attorney

Website: Office of Kansas Attorney

Address: Office of Kansas Attorney
Consumer Protection Division
120 S.W. 10th St., Suite 430
Topeka, KS 66612-1597

Phone Number: 785-296-3751

Toll-free: 1-800-432-2310 (KS)

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County Consumer Protection Offices

Douglas County District Attorney's Office

Website: Douglas County District Attorney's Office

Address: Douglas County District Attorney's Office
Consumer Protection Division
111 E. 11th St.
Lawrence, KS 66044

Phone Number: 785-330-2849 (Consumer Hotline) 785-841-0211 (Main)

Johnson County District Attorney's Office

Website: Johnson County District Attorney's Office

Address: Johnson County District Attorney's Office
Consumer Protection Division
Consumer Fraud Unit

PO Box 728
Olathe, KS 66051

Phone Number: 913-715-3003 (Consumer Hotline)

Sedgwick County District Attorney's Office

Website: Sedgwick County District Attorney's Office

Address: Sedgwick County District Attorney's Office
Consumer Division
1900 E. Morris St.
Wichita, KS 67211

Phone Number: 316-660-3600

Toll-free: 1-800-432-6878 (KS)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of the State Bank Commissioner

Website: Office of the State Bank Commissioner

Address: Office of the State Bank Commissioner
700 S.W. Jackson St., Suite 300
Topeka, KS 66603

Phone Number: 785-296-2266

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Assistance Division
420 S.W. 9th St.
Topeka, KS 66612

Phone Number: 785-296-7829

Toll-free: 1-800-432-2484

TTY: 1-877-235-3151

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Securities Commissioner

Website: Office of the Securities Commissioner

Address: Office of the Securities Commissioner
109 S.W. 9th St.
Suite 600
Topeka, KS 66612-1215

Phone Number: 785-296-3307

Toll-free: 1-800-232-9580 (KS)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Office of Public Affairs and Consumer Protection
1500 S.W. Arrowhead Rd.
Topeka, KS 66604-4027

Phone Number: 785-271-3140

Toll-free: 1-800-662-0027 (KS)

TTY: 1-800-766-3777

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The File Back Tax

File back tax 29. File back tax   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 back tax Los temas abarcan: Quién está sujeto al límite. File back tax Qué deducciones detalladas están limitadas. File back tax Cómo calcular el límite. File back tax Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. File back tax ¿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 back tax El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). File back tax ¿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 back tax Intereses pagados —líneas 10,11,12 y 13. File back tax Donaciones a organizaciones caritativas —línea 19. File back tax Gastos laborales y determinadas deducciones misceláneas —línea 27. File back tax Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. File back tax ¿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 back tax Sin embargo, igualmente están sujetas a otros límites aplicables. File back tax Gastos médicos y dentales —línea 4. File back tax Gastos de intereses de inversión —línea 14. File back tax Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. File back tax Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. File back tax Pérdidas por apuestas y juegos de azar —línea 28. File back tax ¿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 back tax 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 back tax 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 back tax ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. File back tax 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 back tax Hoja de trabajo de deducciones detalladas. File back tax   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 back tax Anote el resultado en la línea 29 del Anexo A (Formulario 1040). File back tax Guarde la hoja de trabajo con su documentación. File back tax Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. File back tax Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). File back tax Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. File back tax Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. File back tax Tienen ingresos brutos ajustados de $325,500 en la línea 38. File back tax 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 back tax 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 back tax Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). File back tax Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). File back tax Prev  Up  Next   Home   More Online Publications