File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File Free State Tax

1040ez For 2010Where Can I File Just My State TaxesFile Tax Extension For 2011 Free1040ez For 2011File LateAmended Tax ReturnWww StatetaxformsFree File Form 4868Federal Tax Form 1040xTurbotax Form 1040xDo I Amend Tax ReturnFile 2007 Taxes For FreeNeed Help Filing A 1040xHelp With 1040xPrintable 1040ez Tax FormOnline Tax CalculatorWhen Is The Deadline To File TaxesFile Amended Tax Return 20121040 Tax FormIrs Forms For 2012How To Amend A State Tax ReturnFree Federal Tax FormsHow Do I Refile My TaxesBeware Amending Tax ReturnsAmend Tax FormFile Taxes For FreeIrs Form 1040ez Instructions2011 1040ez OnlineFiling 2011 Tax Return2011 1040a Tax FormsFree Tax For 2012Free Efile Tax ReturnAmend 2011 Tax Return Online2013 Ez Tax FormFile 2007 Taxes FreeFree State Tax Preparation And FilingNj 1040nr 2012Filing Tax ReturnH&r Block Onlinetaxes Hrblock ComI Need A 1040x Form

File Free State Tax

File free state tax Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. File free state tax However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. File free state tax If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. File free state tax Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. File free state tax Also include any state and local general sales taxes paid for a leased motor vehicle. File free state tax Do not include sales taxes paid on items used in your trade or business. File free state tax To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. File free state tax You must keep your actual receipts showing general sales taxes paid to use this method. File free state tax Refund of general sales taxes. File free state tax   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. File free state tax If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. File free state tax But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. File free state tax See Recoveries in Pub. File free state tax 525 for details. File free state tax Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. File free state tax You may also be able to add the state and local general sales taxes paid on certain specified items. File free state tax To figure your state and local general sales tax deduction using the tables, complete the worksheet below. File free state tax If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. File free state tax State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. File free state tax ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. File free state tax   1. File free state tax Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. File free state tax $     Next. File free state tax If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. File free state tax Otherwise, go to line 2       2. File free state tax Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. File free state tax Enter -0-                   Yes. File free state tax Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. File free state tax $       3. File free state tax Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. File free state tax Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. File free state tax Enter your local general sales tax rate, but omit the percentage sign. File free state tax For example, if your local general sales tax rate was 2. File free state tax 5%, enter 2. File free state tax 5. File free state tax If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. File free state tax (If you do not know your local general sales tax rate, contact your local government. File free state tax ) 3. File free state tax . File free state tax       4. File free state tax Did you enter -0- on line 2 above?             No. File free state tax Skip lines 4 and 5 and go to line 6             Yes. File free state tax Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. File free state tax For example, if your state general sales tax rate is 6%, enter 6. File free state tax 0 4. File free state tax . File free state tax       5. File free state tax Divide line 3 by line 4. File free state tax Enter the result as a decimal (rounded to at least three places) 5. File free state tax . File free state tax       6. File free state tax Did you enter -0- on line 2 above?             No. File free state tax Multiply line 2 by line 3   6. File free state tax $     Yes. File free state tax Multiply line 1 by line 5. File free state tax If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. File free state tax Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. File free state tax $   8. File free state tax Deduction for general sales taxes. File free state tax Add lines 1, 6, and 7. File free state tax Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. File free state tax Be sure to enter “ST” on the dotted line to the left of the entry space 8. File free state tax $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. File free state tax    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. File free state tax Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. File free state tax If married filing separately, do not include your spouse's income. File free state tax Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. File free state tax Tax-exempt interest. File free state tax Veterans' benefits. File free state tax Nontaxable combat pay. File free state tax Workers' compensation. File free state tax Nontaxable part of social security and railroad retirement benefits. File free state tax Nontaxable part of IRA, pension, or annuity distributions. File free state tax Do not include rollovers. File free state tax Public assistance payments. File free state tax The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. File free state tax Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. File free state tax What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. File free state tax If there is no table for your state, the table amount is considered to be zero. File free state tax Multiply the table amount for each state you lived in by a fraction. File free state tax The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). File free state tax Enter the total of the prorated table amounts for each state on line 1. File free state tax However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. File free state tax Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. File free state tax Example. File free state tax You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). File free state tax The table amount for State A is $500. File free state tax The table amount for State B is $400. File free state tax You would figure your state general sales tax as follows. File free state tax State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. File free state tax Otherwise, complete a separate worksheet for State A and State B. File free state tax Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. File free state tax Line 2. File free state tax   If you checked the “No” box, enter -0- on line 2, and go to line 3. File free state tax If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. File free state tax Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. File free state tax See the line 1 instructions on this page to figure your 2006 income. File free state tax The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. File free state tax Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. File free state tax What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. File free state tax If there is no table for your locality, the table amount is considered to be zero. File free state tax Multiply the table amount for each locality you lived in by a fraction. File free state tax The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). File free state tax If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. File free state tax Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. File free state tax Example. File free state tax You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). File free state tax The table amount for Locality 1 is $100. File free state tax The table amount for Locality 2 is $150. File free state tax You would figure the amount to enter on line 2 as follows. File free state tax Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. File free state tax Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. File free state tax   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. File free state tax 25%. File free state tax Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. File free state tax 25%. File free state tax   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. File free state tax 5%. File free state tax Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. File free state tax 5%. File free state tax   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. File free state tax 0” on line 3. File free state tax Your local general sales tax rate of 4. File free state tax 0% includes the additional 1. File free state tax 0% Arkansas state sales tax rate for Texarkana and the 1. File free state tax 5% sales tax rate for Miller County. File free state tax What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. File free state tax Multiply each tax rate for the period it was in effect by a fraction. File free state tax The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). File free state tax Enter the total of the prorated tax rates on line 3. File free state tax Example. File free state tax Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). File free state tax The rate increased to 1. File free state tax 75% for the period from October 1 through December 31, 2006 (92 days). File free state tax You would enter “1. File free state tax 189” on line 3, figured as follows. File free state tax January 1 - September 30: 1. File free state tax 00 x 273/365 = 0. File free state tax 748   October 1 - December 31: 1. File free state tax 75 x 92/365 = 0. File free state tax 441   Total = 1. File free state tax 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. File free state tax Each locality did not have the same local general sales tax rate. File free state tax You lived in Texarkana, AR, or Los Angeles County, CA. File free state tax   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. File free state tax The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). File free state tax Example. File free state tax You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). File free state tax The local general sales tax rate for Locality 1 is 1%. File free state tax The rate for Locality 2 is 1. File free state tax 75%. File free state tax You would enter “0. File free state tax 666” on line 3 for the Locality 1 worksheet and “0. File free state tax 585” for the Locality 2 worksheet, figured as follows. File free state tax Locality 1: 1. File free state tax 00 x 243/365 = 0. File free state tax 666   Locality 2: 1. File free state tax 75 x 122/365 = 0. File free state tax 585   Line 6. File free state tax   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. File free state tax If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. File free state tax Line 7. File free state tax    Enter on line 7 any state and local general sales taxes paid on the following specified items. File free state tax If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. File free state tax A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). File free state tax Also include any state and local general sales taxes paid for a leased motor vehicle. File free state tax If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. File free state tax An aircraft or boat, if the tax rate was the same as the general sales tax rate. File free state tax A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. File free state tax Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. File free state tax You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. File free state tax Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. File free state tax The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. File free state tax In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. File free state tax   Do not include sales taxes paid on items used in your trade or business. File free state tax If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. File free state tax Prev  Up  Next   Home   More Online Publications
Español

Japan 2011 Earthquake/Tsunami – U.S. Government Information


In the United States

Environmental Monitoring

The EPA has its radiation air monitoring (RadNet) data, frequently asked questions, and other resources on http://www.epa.gov/japan2011/. Here you can:

Food Safety

The U.S. Food and Drug Administration (FDA) has deemed that based on current information, there is no risk to the U.S. food supply.

In response to the ongoing situation in Japan, the EPA has taken steps to increase the level of nationwide monitoring of milk, precipitation, drinking water, and other potential exposure routes.

  • EPA conducts radiological monitoring of milk under its RADNET program
  • The U.S. Food and Drug Administration has jurisdiction over the safety, labeling and identity of milk and milk products in interstate commerce.
  • States have jurisdiction over those facilities located within their territory.

Results from a screening sample taken March 25 from Spokane, WA detected 0.8 pCi/L of iodine-131, which is more than 5,000 times lower than the Derived Intervention Level set by the U.S. Food and Drug Administration.

  • These types of findings are to be expected in the coming days and are far below levels of public health concern, including for infants and children.
  • Iodine-131 has a very short half-life of approximately eight days, and the level detected in milk and milk products is therefore expected to drop relatively quickly.

Radiation is all around us in our daily lives, and these findings are a miniscule amount compared to what people experience every day. For example, people are exposed to low levels of radiation on round trip cross country flights, watching television, and even from construction materials.

  • The U.S. Food and Drug Administration has jurisdiction over 80 percent of the food supply, including seafood, dairy, and produce. The U.S. Department of Agriculture regulates meat, poultry, and processed egg products, while FDA regulates all other food products.
  • The U.S. Department of Agriculture has stated that Japan has not exported any beef products to the United States for nearly a year.
  • The U.S. Department of Agriculture has stated that Japan is not currently eligible to export any poultry or processed egg products to the U.S.
  • The U.S. Food and Drug Administration and Customs and Border Protection carefully screen all food products for unsafe substances, including radiological material at Ports of Entry.
  • Learn more about keeping food safe during an emergency.

Potassium Iodide (KI)

The Centers for Disease Control (CDC) does not recommend that people in the United States take potassium iodide supplements (also called KI) in response to the damaged nuclear reactors in Japan.

  • Only take KI on the advice of emergency management officials, public health officials, or your doctor.
  • There are health risks associated with taking KI.

Food, Mail, Ships, and Cargo from Japan

The U.S. Customs and Border Protection (CBP) is monitoring developments in Japan carefully and uses several types of radiation detection equipment in air and sea ports, mail facilities, and elsewhere to ensure safety.

  • CBP and the U.S. Food and Drug Administration carefully screen all food products for unsafe substances, including radiological material, at Ports of Entry.
  • All inbound travelers, baggage, and cargo are screened for radiological materials.
  • CBP employs radiation monitors at international mail facilities.

American Citizens in Japan

American Embassy in Japan

All U.S. citizens in Japan should continue to carefully monitor the situation and follow the guidance of the U.S. and Japanese governments.

Authorized Departures

The U.S. government has authorized the voluntary departure from Japan of eligible family members of U.S. government personnel assigned to the U.S. Embassy in Tokyo, the U.S. Consulate in Nagoya, the Foreign Service Institute Field School in Yokohama, and U.S. Forces Japan.

Evacuations

Travel to and from Japan

Disaster Preparedness

The tragic events in Japan remind us that disasters can strike at any time. The best way to make sure your family is taken care of when disaster strikes is to be prepared.

Additional Information

  • Earthquake in Japan – See facts from the U.S. Geological Survey about the 9.0 earthquake.
  • Earthquake Preparedness and Response – The U.S. Centers for Disease Control and Prevention provides helpful tips on how to prepare for an earthquake and what to do during a quake.
  • Earthquakes, Flooding, and Radiation – The National Institutes of Health provides information and resources about natural disasters and their effects.
  • Tsunami Health Effects – The U.S. Centers for Disease Control and Prevention describes the immediate, secondary, and long-term health effects of a tsunami.
  • Tsunami Preparedness – The Federal Emergency Management Agency explains what a tsunami is and provides guidance on what to do during a tsunami watch or warning.
  • Radiation – Read about the assistance and expertise that the U.S. Department of Energy is providing to Japanese response and recovery efforts.

The File Free State Tax

File free state tax Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. File free state tax Accrued leave payment Disability retirement and, Accrued leave payment. File free state tax Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). File free state tax Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File free state tax Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. File free state tax Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. File free state tax Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. File free state tax Bequests, Gifts and inheritances. File free state tax Blind persons Standard deduction for, Higher standard deduction for blindness. File free state tax C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. File free state tax Chronically ill, defined, Terminally or chronically ill defined. File free state tax Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. File free state tax Contributions Foreign employment, Foreign employment contributions. File free state tax Pension or annuity, Cost. File free state tax Cost, pension or annuity, Cost. File free state tax Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. File free state tax Standard deduction, Decedent's final return. File free state tax Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. File free state tax Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. File free state tax Disability Person with, Persons with disabilities. File free state tax Physician's statement, Physician's statement. File free state tax Total and permanent, Permanent and total disability. File free state tax Disability income, Disability Pensions, Other compensation. File free state tax , Disability income. File free state tax Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. File free state tax E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). File free state tax Employment tax withholding, Reminders Employment taxes, Employment taxes. File free state tax Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). File free state tax Filing requirements Decedents, Dependents. File free state tax General requirements, General Requirements Surviving spouse, Surviving spouse. File free state tax Final return for decedent Standard deduction, Decedent's final return. File free state tax First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. File free state tax Form, Credit for the Elderly or the Disabled, Physician's statement. File free state tax 1099-R, Form 1099-R. File free state tax , Form 1099-R. File free state tax 5329, Form 5329. File free state tax 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. File free state tax W-4P, Withholding. File free state tax Free tax services, Free help with your tax return. File free state tax G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. File free state tax H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. File free state tax Gross, defined, Gross income. File free state tax Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. File free state tax Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. File free state tax Deductible contribution, Deductible contribution. File free state tax Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. File free state tax Injury benefits, Sickness and Injury Benefits, Cost paid by you. File free state tax Insurance Accident and health, Other compensation. File free state tax , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. File free state tax Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. File free state tax L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. File free state tax Maintenance and personal care services, Maintenance and personal care services. File free state tax Qualified insurance contracts, Qualified long-term care insurance contracts. File free state tax Qualified services, Qualified long-term care services. File free state tax Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. File free state tax Lump-sum distributions, Lump-sum distributions. File free state tax Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. File free state tax Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. File free state tax Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. File free state tax Blind spouse Standard deduction, Spouse 65 or older or blind. File free state tax Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. File free state tax , Medicare Part B. File free state tax , Medicare Part D. File free state tax Benefits, Medicare. File free state tax Medicines, Medicines Imported, Imported medicines and drugs. File free state tax Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. File free state tax Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. File free state tax N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. File free state tax Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. File free state tax Nontaxable income, Payments from a state fund for victims of crime. File free state tax Accident or health insurance benefits, Other compensation. File free state tax Bequests, Gifts and inheritances. File free state tax Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. File free state tax Inheritances, Gifts and inheritances. File free state tax Mortgage assistance payments, Mortgage assistance payments. File free state tax No-fault insurance benefits, Other compensation. File free state tax Nutrition program for elderly, Nutrition Program for the Elderly. File free state tax Public assistance payments, Welfare benefits. File free state tax Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. File free state tax Winter energy use, Payments to reduce cost of winter energy use. File free state tax Workers' compensation, Workers' Compensation Nursing home, Nursing home. File free state tax Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. File free state tax Nutrition program for elderly, Nutrition Program for the Elderly. File free state tax O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). File free state tax Other items, Other Items Overall limitation, Overall limitation. File free state tax P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. File free state tax Prepaid insurance premiums, Prepaid insurance premiums. File free state tax Preparer, paid, Reminders Preparing your return, Return preparation assistance. File free state tax Profit-sharing plan, Retirement and profit-sharing plans. File free state tax Public assistance payments, Welfare benefits. File free state tax Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. File free state tax Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. File free state tax Executors and administrators, Dependents. File free state tax Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. File free state tax Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. File free state tax Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. File free state tax Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. File free state tax Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). File free state tax Blind persons, Higher standard deduction for blindness. File free state tax Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. File free state tax Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. File free state tax Starting date, annuity, Cost. File free state tax State fund for victims of crime, Payments from a state fund for victims of crime. File free state tax Substantial gainful activity, Substantial gainful activity. File free state tax Surrender of Iife insurance, Surrender of policy for cash. File free state tax Surviving Spouse, Reminders Surviving spouse, Surviving spouse. File free state tax Surviving spouse, insurance, Surviving spouse. File free state tax Survivors of retirees, Survivors of retirees. File free state tax T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File free state tax Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. File free state tax Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. File free state tax Total and permanent disability, defined, Permanent and total disability. File free state tax Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. File free state tax S. File free state tax citizen or resident, U. File free state tax S. File free state tax citizen or resident alien. File free state tax Unemployment compensation, Unemployment compensation. File free state tax V Veterans' benefits, Veterans' benefits. File free state tax Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. File free state tax Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. File free state tax Volunteer work, Volunteer work. File free state tax W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. File free state tax Withholding Employment tax, Reminders Pensions and annuities, Withholding. File free state tax Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. File free state tax Prev  Up     Home   More Online Publications