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File back taxes Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. File back taxes 20% withholding, Other withholding rules. File back taxes 5-year rule, 5-year rule. File back taxes , Death before required beginning date. File back taxes 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. File back taxes Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). File back taxes , Modified AGI. File back taxes (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. File back taxes Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. File back taxes Required minimum distributions, Distributions after the required beginning date. File back taxes Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. File back taxes Annuity contracts, Annuity or endowment contracts. File back taxes Borrowing on, Borrowing on an annuity contract. File back taxes Distribution from insurance company, Annuity distributions from an insurance company. File back taxes Distribution from IRA account, Distribution of an annuity contract from your IRA account. File back taxes Early distributions, Annuity. File back taxes Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. File back taxes Roth IRAs, Basis of distributed property. File back taxes Traditional IRAs, Cost basis. File back taxes Beginning date, required, Distributions after the required beginning date. File back taxes Beneficiaries, IRA Beneficiaries, Death before required beginning date. File back taxes Change of, Change of beneficiary. File back taxes Death of beneficiary, Death of a beneficiary. File back taxes Early distributions to, Beneficiary. File back taxes Individual as, Beneficiary an individual. File back taxes More than one, More than one beneficiary. File back taxes , Multiple individual beneficiaries. File back taxes Not an individual, Beneficiary not an individual. File back taxes Roth IRAs, Distributions to beneficiaries. File back taxes Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. File back taxes Bond purchase plans Rollovers from, Rollover from bond purchase plan. File back taxes Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. File back taxes , Brokers' commissions. File back taxes C Change in marital status, Change in marital status. File back taxes Change of beneficiary, Change of beneficiary. File back taxes Charitable distributions, qualified, Qualified charitable distributions. File back taxes Collectibles, Investment in Collectibles, Collectibles. File back taxes Community property, Community property laws. File back taxes Compensation Alimony, Alimony and separate maintenance. File back taxes Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. File back taxes Self-employment, Self-employment loss. File back taxes Wages, salaries, etc. File back taxes , Wages, salaries, etc. File back taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. File back taxes Contribution limits More than one IRA, More than one IRA. File back taxes Contributions Designating the year, Designating year for which contribution is made. File back taxes Distributions in same year as, Both contributions for 2013 and distributions in 2013. File back taxes Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. File back taxes Nondeductible (see Nondeductible contributions) Not required, Contributions not required. File back taxes Qualified reservist repayments, Qualified reservist repayments. File back taxes Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. File back taxes Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. File back taxes SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. File back taxes To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. File back taxes D Death of beneficiary, Death of a beneficiary. File back taxes Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. File back taxes Defined contribution plans, Defined contribution plan. File back taxes Disabilities, persons with Early distributions to, Disabled. File back taxes Distributions After required beginning date, Distributions after the required beginning date. File back taxes Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. File back taxes Delivered outside U. File back taxes S. File back taxes , IRA distributions delivered outside the United States. File back taxes Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. File back taxes From individual retirement annuities, Distributions from individual retirement annuities. File back taxes Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. File back taxes Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. File back taxes Qualified HSA funding, One-time qualified HSA funding distribution. File back taxes Qualified reservist, Qualified reservist distributions. File back taxes Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. File back taxes SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). File back taxes Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. File back taxes (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. File back taxes Disability exception, Disabled. File back taxes First-time homebuyers, exception, First home. File back taxes Higher education expenses, exception, Higher education expenses. File back taxes Medical insurance, exception, Medical insurance. File back taxes Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. File back taxes Education expenses, Higher education expenses. File back taxes Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. File back taxes Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. File back taxes Defined contribution plans, Defined contribution plan. File back taxes Effect of modified AGI on deduction (Table 1-2), Table 1-2. File back taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. File back taxes Endowment contracts (see Annuity contracts) Estate tax, Estate tax. File back taxes Deduction for inherited IRAs, Federal estate tax deduction. File back taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. File back taxes Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. File back taxes Deducted in earlier year, Excess contribution deducted in an earlier year. File back taxes Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. File back taxes Recharacterizing, Recharacterizing excess contributions. File back taxes Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. File back taxes Federal judges, Federal judges. File back taxes Fiduciaries Prohibited transactions, Fiduciary. File back taxes Filing before IRA contribution is made, Filing before a contribution is made. File back taxes Filing status, Filing Status Deduction phaseout and, Filing status. File back taxes Firefighters, volunteer, Volunteer firefighters. File back taxes First-time homebuyers, First home. File back taxes Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. File back taxes , Form 1040NR. File back taxes Form 1040A Modified AGI calculation from, Form 1040A. File back taxes Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. File back taxes Letter codes used on, Letter codes. File back taxes Number codes used on, Number codes. File back taxes Withdrawal of excess contribution, Form 1099-R. File back taxes Form 5329, Additional 10% tax, Reporting the tax. File back taxes , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. File back taxes Form 8606, Form 8606. File back taxes , Form 8606. File back taxes , Reporting your nontaxable distribution on Form 8606. File back taxes , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. File back taxes Form 8880, How to figure and report the credit. File back taxes Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. File back taxes Frozen deposits, Frozen deposit. File back taxes Full-time student Retirement savings contributions credit, Full-time student. File back taxes H Help (see Tax help) Higher education expenses, Higher education expenses. File back taxes How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. File back taxes HSA funding distributions, qualified, One-time qualified HSA funding distribution. File back taxes I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. File back taxes Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. File back taxes Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. File back taxes Inherited IRAs, What if You Inherit an IRA?, More information. File back taxes Rollovers, Inherited IRAs. File back taxes Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. File back taxes Exception, Exception. File back taxes K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. File back taxes Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. File back taxes L Last-in first-out rule, Last-in first-out rule. File back taxes Life expectancy, Life expectancy. File back taxes Life insurance, Life insurance contract. File back taxes Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. File back taxes Matching contributions (SIMPLE), Matching contributions. File back taxes Medical expenses, unreimbursed, Unreimbursed medical expenses. File back taxes Medical insurance, Medical insurance. File back taxes Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. File back taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. File back taxes Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. File back taxes Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. File back taxes Effect on contribution amount (Table 2-1), Table 2-1. File back taxes Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. File back taxes More than one IRA, More than one IRA. File back taxes Recharacterization, More than one IRA. File back taxes Required minimum distribution, More than one IRA. File back taxes N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. File back taxes Failure to report, Failure to report nondeductible contributions. File back taxes Overstatement penalty, Penalty for overstatement. File back taxes Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. File back taxes Rollovers, Rollover notice. File back taxes P Partial rollovers, Partial rollovers. File back taxes , Partial rollover. File back taxes Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. File back taxes Early distributions, Early Distributions, Nondeductible contributions. File back taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. File back taxes Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. File back taxes Failure to file Form 8606, Penalty for failure to file Form 8606. File back taxes Overstatement of nondeductible contributions, Penalty for overstatement. File back taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. File back taxes Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. File back taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. File back taxes Taxes on, Taxes on prohibited transactions. File back taxes Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. File back taxes Qualified domestic relations orders (QDROs), Qualified domestic relations order. File back taxes Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. File back taxes Receivership distributions, Receivership distributions. File back taxes Recharacterization, Recharacterizations, More than one IRA. File back taxes Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. File back taxes Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. File back taxes Timing of, Timing. File back taxes Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. File back taxes Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. File back taxes From IRAs, Reporting rollovers from IRAs. File back taxes Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. File back taxes Required beginning date, Distributions after the required beginning date. File back taxes Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. File back taxes Distribution period, Distribution period. File back taxes During lifetime, Distributions during your lifetime. File back taxes Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. File back taxes Installments allowed, Installments allowed. File back taxes More than one IRA, More than one IRA. File back taxes Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. File back taxes Reservists, Reservists. File back taxes Qualified reservist distribution, Qualified reservist distributions. File back taxes Qualified reservist repayments, Qualified reservist repayments. File back taxes Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. File back taxes Rollovers, Rollovers, Reporting rollovers from employer plans. File back taxes Airline payments, Rollover of Airline Payments Amount, Amount. File back taxes Choosing an option (Table 1-5), Table 1-5. File back taxes Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. File back taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. File back taxes Direct rollover option, Direct rollover option. File back taxes Extension of period, Extension of rollover period. File back taxes From bond purchase plan, Rollover from bond purchase plan. File back taxes From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. File back taxes From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. File back taxes Inherited IRAs, Inherited IRAs. File back taxes Nonspouse beneficiary, Rollover by nonspouse beneficiary. File back taxes Notice, Rollover notice. File back taxes Partial, Partial rollovers. File back taxes , Partial rollover. File back taxes SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. File back taxes Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. File back taxes To traditional IRA, Kinds of rollovers to a traditional IRA. File back taxes Waiting period between, Waiting period between rollovers. File back taxes , No waiting period between rollovers. File back taxes Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. File back taxes Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. File back taxes Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. File back taxes Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. File back taxes , Recharacterizing to a SEP IRA or SIMPLE IRA. File back taxes , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. File back taxes Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. File back taxes Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. File back taxes Income of, Self-employment income. File back taxes SIMPLE plans, Self-employed individual. File back taxes SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. File back taxes Separated taxpayers Filing status of, Lived apart from spouse. File back taxes Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. File back taxes SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. File back taxes Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. File back taxes Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. File back taxes Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. File back taxes Self-employed persons, Self-employed individual. File back taxes SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. File back taxes , Traditional IRA mistakenly moved to SIMPLE IRA. File back taxes Two-year rule, Two-year rule. File back taxes Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. File back taxes Retirement savings contributions credit, Full-time student. File back taxes Surviving spouse, Surviving spouse. File back taxes , Surviving spouse. File back taxes Rollovers by, Distributions received by a surviving spouse. File back taxes T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. File back taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. File back taxes Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. File back taxes Effect of Modified AGI on Roth IRA Contribution Rollover vs. File back taxes direct payment to taxpayer (Table 1-5), Table 1-5. File back taxes Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. File back taxes Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. File back taxes Tax help, How To Get Tax Help Tax year, Tax year. File back taxes Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. File back taxes Traditional IRAs, Traditional IRAs, Form 5329 not required. File back taxes Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. File back taxes To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. File back taxes Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. File back taxes Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. File back taxes Loss of IRA status, Loss of IRA status. File back taxes Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. File back taxes , Traditional IRA mistakenly moved to SIMPLE IRA. File back taxes Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. File back taxes Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. File back taxes , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. File back taxes Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. File back taxes Trustees' fees, Trustees' fees. File back taxes , Trustees' fees. File back taxes Trusts As beneficiary, Trust as beneficiary. File back taxes TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. File back taxes U Unreimbursed medical expenses, Unreimbursed medical expenses. File back taxes V Volunteer firefighters, Volunteer firefighters. File back taxes W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. File back taxes Direct rollover option, Withholding. File back taxes Eligible rollover distribution paid to taxpayer, Withholding requirement. File back taxes Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. File back taxes Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. File back taxes Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. File back taxes Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications
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File back taxes Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. File back taxes irs. File back taxes gov/pub80. File back taxes What's New Social security and Medicare tax for 2014. File back taxes  The social security tax rate is 6. File back taxes 2% each for the employee and employer, unchanged from 2013. File back taxes The social security wage base limit is $117,000. File back taxes The Medicare tax rate is 1. File back taxes 45% each for the employee and employer, unchanged from 2013. File back taxes There is no wage base limit for Medicare tax. File back taxes Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. File back taxes Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. File back taxes Change of responsible party. File back taxes . File back taxes  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. File back taxes Form 8822-B must be filed within 60 days of the change. File back taxes If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. File back taxes For a definition of “responsible party”, see the Form 8822-B instructions. File back taxes Same-sex marriage. File back taxes  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File back taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. File back taxes R. File back taxes B. File back taxes 201, available at www. File back taxes irs. File back taxes gov/irb/2013-38_IRB/ar07. File back taxes html. File back taxes Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File back taxes Notice 2013-61, 2013-44 I. File back taxes R. File back taxes B. File back taxes 432, is available at www. File back taxes irs. File back taxes gov/irb/2013-44_IRB/ar10. File back taxes html. File back taxes Reminders Additional Medicare Tax withholding. File back taxes  In addition to withholding Medicare tax at 1. File back taxes 45%, you must withhold a 0. File back taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File back taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File back taxes Additional Medicare Tax is only imposed on the employee. File back taxes There is no employer share of Additional Medicare Tax. File back taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File back taxes For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. File back taxes For more information on Additional Medicare Tax, visit IRS. File back taxes gov and enter “Additional Medicare Tax” in the search box. File back taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File back taxes  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. File back taxes Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File back taxes For more information, visit IRS. File back taxes gov and enter “work opportunity tax credit” in the search box. File back taxes Outsourcing payroll duties. File back taxes  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. File back taxes The employer remains responsible if the third party fails to perform any required action. File back taxes If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. File back taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. File back taxes Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). File back taxes  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). File back taxes For more information, see Announcement 2012-43, 2012-51 I. File back taxes R. File back taxes B. File back taxes 723, available at www. File back taxes irs. File back taxes gov/irb/2012-51_IRB/ar15. File back taxes html. File back taxes CNMI government employees now subject to social security and Medicare taxes. File back taxes  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. File back taxes COBRA premium assistance credit. File back taxes  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. File back taxes See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. File back taxes You can get Publication 15 (Circular E) at IRS. File back taxes gov. File back taxes You must receive written notice from the IRS to file Form 944. File back taxes  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. File back taxes You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. File back taxes For more information on requesting to file Form 944 visit IRS. File back taxes gov and enter “file employment taxes annually” in the search box. File back taxes Federal employers in the CNMI. File back taxes  The U. File back taxes S. File back taxes Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. File back taxes Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. File back taxes Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. File back taxes For questions, contact the CNMI Division of Revenue and Taxation. File back taxes Change of address. File back taxes  Use Form 8822-B to notify the IRS of an address change. File back taxes Do not mail Form 8822-B with your employment tax return. File back taxes Federal tax deposits must be made by electronic funds transfer. File back taxes  You must use electronic funds transfer to make all federal tax deposits. File back taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File back taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. File back taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File back taxes EFTPS is a free service provided by the Department of Treasury. File back taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File back taxes For more information on making federal tax deposits, see How To Deposit in section 8. File back taxes For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. File back taxes eftps. File back taxes gov or call 1-800-555-4477 (U. File back taxes S. File back taxes Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). File back taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File back taxes Electronic filing and payment. File back taxes  Using electronic options can make filing a return and paying your federal tax easier. File back taxes Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. File back taxes You can use IRS e-file to file certain returns. File back taxes If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. File back taxes Do not use EFW to pay taxes that are required to be deposited. File back taxes Visit the IRS website at www. File back taxes irs. File back taxes gov/efile for more information on filing electronically. File back taxes For more information on paying your taxes using EFW, visit the IRS website at www. File back taxes irs. File back taxes gov/e-pay. File back taxes A fee may be charged to file electronically. File back taxes For EFTPS, visit www. File back taxes eftps. File back taxes gov or call EFTPS Customer Service at 1-800-555-4477 (U. File back taxes S. File back taxes Virgin Islands only) or 303-967-5916 (toll call). File back taxes For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. File back taxes socialsecurity. File back taxes gov/employer. File back taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. File back taxes If a valid EIN is not provided, the return or payment will not be processed. File back taxes This may result in penalties and delays in processing your return or payment. File back taxes Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. File back taxes  Employers in American Samoa, the CNMI, Guam, and the U. File back taxes S. File back taxes Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. File back taxes Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. File back taxes For more information, visit Social Security Administration's SSA website at www. File back taxes ssa. File back taxes gov/bso/bsowelcome. File back taxes htm. File back taxes Credit or debit card payments. File back taxes  For information on paying your taxes with a credit or debit card, visit the IRS website at www. File back taxes irs. File back taxes gov/e-pay. File back taxes However, do not use credit or debit cards to make federal tax deposits. File back taxes Hiring new employees. File back taxes  Record the number and name from each new employee's social security card. File back taxes An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. File back taxes See section 3. File back taxes Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. File back taxes  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. File back taxes For more information, see the Instructions for Schedule D (Form 941). File back taxes Apply for an employer identification number (EIN) online. File back taxes  You can apply for an EIN online by visiting IRS. File back taxes gov and clicking on the Apply for an EIN Online link under Tools. File back taxes Dishonored payments. File back taxes  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. File back taxes The penalty is $25 or 2% of the payment, whichever is more. File back taxes However, the penalty on dishonored payments of $24. File back taxes 99 or less is an amount equal to the payment. File back taxes For example, a dishonored payment of $18 is charged a penalty of $18. File back taxes Private delivery services. File back taxes  You can use certain private delivery services designated by the IRS to send tax returns or payments. File back taxes The list includes only the following: DHL Express (DHL): DHL Same Day Service. File back taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File back taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File back taxes M. File back taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. File back taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. File back taxes gov and enter “private delivery service” in the search box. File back taxes Your private delivery service can tell you how to get written proof of the mailing date. File back taxes Private delivery services cannot deliver items to P. File back taxes O. File back taxes boxes. File back taxes You must use the U. File back taxes S. File back taxes Postal Service to mail any item to an IRS P. File back taxes O. File back taxes box address. File back taxes Recordkeeping. File back taxes  Keep all records of employment taxes for 4 years. File back taxes These should be available for IRS review. File back taxes There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. File back taxes Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. File back taxes See Farm Crew Leaders in section 2. File back taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). File back taxes  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. File back taxes Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. File back taxes See Regulations sections 1. File back taxes 1361-4(a)(7) and 301. File back taxes 7701-2(c)(2)(iv). File back taxes Photographs of missing children. File back taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. File back taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File back taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File back taxes Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. File back taxes A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. File back taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. File back taxes See Deposits on Business Days Only in section 8. File back taxes For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. File back taxes S. File back taxes Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. File back taxes See Private delivery services under Reminders. File back taxes The following are important dates and responsibilities. File back taxes Also see Publication 509, Tax Calendars. File back taxes By January 31. File back taxes   Furnish wage and tax statements to employees. File back taxes Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. File back taxes See section 10 for more information. File back taxes File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. File back taxes If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. File back taxes U. File back taxes S. File back taxes Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. File back taxes Pay or deposit (if more than $500) any balance of the tax due. File back taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File back taxes File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. File back taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File back taxes By February 28. File back taxes  File paper wage and tax statements with the Social Security Administration (SSA). File back taxes File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). File back taxes For electronically filed returns, see By March 31 next. File back taxes By March 31. File back taxes  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. File back taxes Visit the SSA's Reporting Instructions & Information webpage at www. File back taxes socialsecurity. File back taxes gov/employer for more information. File back taxes By April 30, July 31, October 31, and January 31. File back taxes  File Form 941-SS with the IRS. File back taxes If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. File back taxes Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. File back taxes Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. File back taxes If $500 or less, carry it over to the next quarter. File back taxes See section 11 for more information. 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