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File my state tax return free Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File my state tax return free Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. File my state tax return free Laundering means converting “dirty” or illegally-gained money to “clean” money. File my state tax return free The government can often trace this laundered money through the payments you report. File my state tax return free Laws passed by Congress require you to report these payments. File my state tax return free Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. File my state tax return free The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. File my state tax return free Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. File my state tax return free For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. File my state tax return free Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. File my state tax return free However, you do not have to file Form 8300 if the transaction is not related to your trade or business. File my state tax return free For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. File my state tax return free Transaction defined. File my state tax return free    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. File my state tax return free Person defined. File my state tax return free   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. File my state tax return free   Exempt organizations, including employee plans, are also “persons. File my state tax return free ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. File my state tax return free Foreign transactions. File my state tax return free   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. File my state tax return free However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. File my state tax return free Bail received by court clerks. File my state tax return free   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. File my state tax return free For more information about the rules that apply to court clerks, see Section 1. File my state tax return free 6050I-2 of the Income Tax Regulations. File my state tax return free What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). File my state tax return free What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. File my state tax return free Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. File my state tax return free ” Cash does not include a check drawn on an individual's personal account. File my state tax return free A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. File my state tax return free These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. File my state tax return free Example 1. File my state tax return free You are a coin dealer. File my state tax return free Bob Green buys gold coins from you for $13,200. File my state tax return free He pays for them with $6,200 in U. File my state tax return free S. File my state tax return free currency and a cashier's check having a face amount of $7,000. File my state tax return free The cashier's check is treated as cash. File my state tax return free You have received more than $10,000 cash and must file Form 8300 for this transaction. File my state tax return free Example 2. File my state tax return free You are a retail jeweler. File my state tax return free Mary North buys an item of jewelry from you for $12,000. File my state tax return free She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. File my state tax return free Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. File my state tax return free You do not have to file Form 8300. File my state tax return free Example 3. File my state tax return free You are a boat dealer. File my state tax return free Emily Jones buys a boat from you for $16,500. File my state tax return free She pays for it with a cashier's check payable to you in the amount of $16,500. File my state tax return free The cashier's check is not treated as cash because its face amount is more than $10,000. File my state tax return free You do not have to file Form 8300 for this transaction. File my state tax return free Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. File my state tax return free A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). File my state tax return free For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. File my state tax return free The car is a consumer durable even if you sell it to a buyer who will use it in a business. File my state tax return free A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). File my state tax return free Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. File my state tax return free To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. File my state tax return free Example. File my state tax return free You are a travel agent. File my state tax return free Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. File my state tax return free He also asks you to book hotel rooms and admission tickets for the group. File my state tax return free In payment, he gives you two money orders, each for $6,000. File my state tax return free You have received more than $10,000 cash in this designated reporting transaction. File my state tax return free You must file Form 8300. File my state tax return free Retail sale. File my state tax return free   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. File my state tax return free   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. File my state tax return free This includes any sales of items that will be resold. File my state tax return free Broker or intermediary. File my state tax return free   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. File my state tax return free Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. File my state tax return free Exception for certain bank loans. File my state tax return free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. File my state tax return free As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. File my state tax return free Example. File my state tax return free You are a car dealer. File my state tax return free Mandy White buys a new car from you for $11,500. File my state tax return free She pays you with $2,000 of U. File my state tax return free S. File my state tax return free currency and a cashier's check for $9,500 payable to you and her. File my state tax return free You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. File my state tax return free For this reason, the cashier's check is not treated as cash. File my state tax return free You do not have to file Form 8300 for the transaction. File my state tax return free Exception for certain installment sales. File my state tax return free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). File my state tax return free However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. File my state tax return free Exception for certain down payment plans. File my state tax return free   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. File my state tax return free You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. File my state tax return free You receive it more than 60 days before the date of sale. File my state tax return free You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. File my state tax return free Exception for travel and entertainment. File my state tax return free   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. File my state tax return free You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. File my state tax return free You receive it more than 60 days before the date on which the final payment is due. File my state tax return free You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. File my state tax return free Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. File my state tax return free If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. File my state tax return free If you do not know a person's TIN, you have to ask for it. File my state tax return free You may be subject to penalties for an incorrect or missing TIN. File my state tax return free There are three types of TINs. File my state tax return free The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). File my state tax return free The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). File my state tax return free An ITIN has nine digits, similar to an SSN. File my state tax return free The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). File my state tax return free Exception. File my state tax return free   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. File my state tax return free S. File my state tax return free trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. File my state tax return free 1441-1(e)(2) or (3) or 1. File my state tax return free 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. File my state tax return free 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. File my state tax return free S. File my state tax return free citizen or resident. File my state tax return free What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. File my state tax return free If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. File my state tax return free For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. File my state tax return free Because they total $12,000 (more than $10,000), you must file Form 8300. File my state tax return free More than 24 hours between transactions. File my state tax return free   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. File my state tax return free   For example, you are a travel agent. File my state tax return free A client pays you $8,000 in cash for a trip. File my state tax return free Two days later, the same client pays you $3,000 more in cash to include another person on the trip. File my state tax return free These are related transactions, and you must file Form 8300 to report them. File my state tax return free What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. File my state tax return free A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. File my state tax return free If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. File my state tax return free Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. File my state tax return free When, Where, and What To File The amount you receive and when you receive it determine when you must file. File my state tax return free Generally, you must file Form 8300 within 15 days after receiving a payment. File my state tax return free If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. File my state tax return free More than one payment. File my state tax return free   In some transactions, the buyer may arrange to pay you in cash installment payments. File my state tax return free If the first payment is more than $10,000, you must file Form 8300 within 15 days. File my state tax return free If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. File my state tax return free When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. File my state tax return free   After you file Form 8300, you must start a new count of cash payments received from that buyer. File my state tax return free If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. File my state tax return free You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. File my state tax return free   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. File my state tax return free Example. File my state tax return free On January 10, you receive a cash payment of $11,000. File my state tax return free You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. File my state tax return free By January 25, you must file a Form 8300 for the $11,000 payment. File my state tax return free By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. File my state tax return free Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. File my state tax return free Complete the form in its entirety (Parts I-IV) and include the amended information. File my state tax return free Do not attach a copy of the original report. File my state tax return free Where to file. File my state tax return free   Mail the form to the address given in the Form 8300 instructions. File my state tax return free Required statement to buyer. File my state tax return free   You must give a written or electronic statement to each person named on any Form 8300 you must file. File my state tax return free You can give the statement electronically only if the recipient agrees to receive it in that format. File my state tax return free The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. File my state tax return free It must state that you are also reporting this information to the IRS. File my state tax return free   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. File my state tax return free    You must keep a copy of every Form 8300 you file for 5 years. File my state tax return free Examples Example 1. File my state tax return free Pat Brown is the sales manager for Small Town Cars. File my state tax return free On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. File my state tax return free Pat asks for identification from Jane to get the necessary information to complete Form 8300. File my state tax return free A filled-in form is shown in this publication. File my state tax return free Pat must mail the form to the address shown in the form's instructions by January 21, 2009. File my state tax return free He must also send a statement to Jane by January 31, 2010. File my state tax return free Example 2. File my state tax return free Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. File my state tax return free Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). File my state tax return free Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. File my state tax return free However, he could report it if he felt it was a suspicious transaction. File my state tax return free Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. File my state tax return free If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). File my state tax return free There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. File my state tax return free If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. File my state tax return free These dollar amounts are based on Section 3571 of Title 18 of the U. File my state tax return free S. File my state tax return free Code. File my state tax return free The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. File my state tax return free This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. File my state tax return free Structuring means breaking up a large cash transaction into small cash transactions. File my state tax return free How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. File my state tax return free By selecting the method that is best for you, you will have quick and easy access to tax help. File my state tax return free Free help with your return. File my state tax return free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File my state tax return free The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File my state tax return free 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 my state tax return free To find the nearest VITA or TCE site, visit IRS. File my state tax return free gov or call 1-800-906-9887 or 1-800-829-1040. File my state tax return free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File my state tax return free To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. File my state tax return free aarp. File my state tax return free org/money/taxaide. File my state tax return free   For more information on these programs, go to IRS. File my state tax return free gov and enter keyword “VITA” in the upper right-hand corner. File my state tax return free Internet. File my state tax return free You can access the IRS website at IRS. File my state tax return free gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. File my state tax return free Go to IRS. File my state tax return free gov and click on Where's My Refund. File my state tax return free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File my state tax return free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File my state tax return free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File my state tax return free E-file your return. File my state tax return free Find out about commercial tax preparation and e-file services available free to eligible taxpayers. File my state tax return free Download forms, including talking tax forms, instructions, and publications. File my state tax return free Order IRS products online. File my state tax return free Research your tax questions online. File my state tax return free Search publications online by topic or keyword. File my state tax return free Use the online Internal Revenue Code, regulations, or other official guidance. File my state tax return free View Internal Revenue Bulletins (IRBs) published in the last few years. File my state tax return free Figure your withholding allowances using the withholding calculator online at  www. File my state tax return free irs. File my state tax return free gov/individuals. File my state tax return free Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. File my state tax return free irs. File my state tax return free gov/individuals. File my state tax return free Sign up to receive local and national tax news by email. File my state tax return free Get information on starting and operating a small business. File my state tax return free Phone. File my state tax return free Many services are available by phone. File my state tax return free   Ordering forms, instructions, and publications. File my state tax return free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. File my state tax return free You should receive your order within 10 days. File my state tax return free Asking tax questions. File my state tax return free Call the IRS with your tax questions at 1-800-829-1040. File my state tax return free Solving problems. File my state tax return free You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. File my state tax return free An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. File my state tax return free Call your local Taxpayer Assistance Center for an appointment. File my state tax return free To find the number, go to www. File my state tax return free irs. File my state tax return free gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. File my state tax return free TTY/TDD equipment. File my state tax return free If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. File my state tax return free TeleTax topics. File my state tax return free Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. File my state tax return free Refund information. File my state tax return free You can check the status of your refund on the new IRS phone app. File my state tax return free Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. File my state tax return free IRS2Go is a new way to provide you with information and tools. File my state tax return free To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). File my state tax return free Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. File my state tax return free If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). File my state tax return free Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File my state tax return free If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. File my state tax return free Other refund information. File my state tax return free To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. File my state tax return free Evaluating the quality of our telephone services. File my state tax return free To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. File my state tax return free One method is for a second IRS representative to listen in on or record random telephone calls. 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About the API

We make the content you see in our directory of federal agencies available in both English and Spanish via a REST API. The API programmatically returns all of the information contained in the directory, or you can query the API to return just a subset of the available information.

If you are using the Federal Agency Directory API and have feedback or want to tell us about your product, please e-mail us.

Changes to the API

On December 28, 2012, we launched version 2.0 of the API and made the following changes:

  • Launched new methods to return directory records in a hierarchical fashion.
  • Results can now be returned using XML and JSONP, as well as straight JSON.
  • The Interface method was removed.

About the Data

The data in the Federal Agency Directory API is based on the English and Spanish federal agency directories. We gather this data from the agency information listed in the U.S. Government Manual, and independent research by our staff.

There is no schedule for data updates; we update data continually, and as needed. Early versions of the API may have incomplete and inconsistent data. We are working to continually develop the data in our directory records.

If you have suggestions about what types of data you would like to see in the Federal Agency Directory API, please e-mail us.

About the Spanish Data

GobiernoUSA.gov and the North American Academy of the Spanish Language (ANLE, per its Spanish acronym) worked together to review federal agencies Spanish translations to ensure language accuracy and consistency throughout the government. ANLE, the highest authority on Spanish language in the United States, and GobiernoUSA.gov have the joined mission of improving and standardizing the use of Spanish language in government communications.

This collaboration, possible through a signed agreement between the two institutions, resulted in a list of official Spanish language translations of federal agencies, available through this API.

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Accessing the API

Our Federal Agency Directory API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://www.usa.gov/api/USAGovAPI/contacts.{format}/. Append the API call you’d like to make to this URL.

Currently, three output formats are available:

  1. JSON (such as http://www.usa.gov/api/USAGovAPI/contacts.json/contacts)
  2. XML (such as http://www.usa.gov/api/USAGovAPI/contacts.xml/contacts)
  3. JSONP (such as http://www.usa.gov/api/USAGovAPI/contacts.jsonp/contacts?callback=callmemaybe). When requesting JSONP, you should include a callback parameter with the name of the callback function you would like called.

For the purposes of this documentation, only JSON sample calls and results will be shown.

API Result Formats

The Federal Agency Directory API returns results in json, with an optional callback parameter to enable jsonp support.

Interactive Documentation for the API

If you're interested in trying out the Federal Agency Directory API, we have an interactive test page. On this page, you can try different parameters and see the results.

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API Data Model

The following fields are associated with directory records. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - A unique identifier for each directory record
  • Name – The name of the agency.
  • Description – A brief description of the agency.
  • Language – Whether the record is in English or Spanish.
  • Subdivision – Used for mailing items to the agency.
  • Street1 – A first line of address information (such as the street address) for the agency’s main office.
  • Street2 – A second line of address information for the agency’s main office.
  • City – The city of the agency’s main office.
  • StateTer – The state of the agency’s main office.
  • Zip – The postal zip code of the agency’s main office.
  • Email – The e-mail address for the agency’s main office.
  • Phone – The phone number of the agency’s main office (may contain more than one).
  • TTY – The TTY number of the agency’s main office (may contain more than one).
  • Tollfree – The toll-free number to contact the agency (may contain more than one).
  • SMS – Any services offered via text messaging by the agency.
  • Synonym – Alternative names used commonly to refer to the agency (may contain more than one).
  • URI – The URL to access the agency’s complete directory record via the API.
  • Source_Url – The USA.gov or GobiernoUSA.gov URL that contains the record.

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URLs

The directory API returns several types of URLs that can be used to link to the agency.

  • Web_Url – Main URLs for the agency (may contain more than one).
  • Contact_Url – URLs for the public to contact the agency (may contain more than one).
  • In_Person_Url – URLs for the public to find out how to interact with the agney in person (may contain more than one).
  • Form_Url – URLs for the agency to find forms from the agency (may contain more than one).

For each of these URLs, the following sub-data elements are returned:

  • Url – The URL to the web page.
  • Description – A description of the URL.
  • Language – Whether the web page located at the URL is in English (en) or Spanish (es).

Agency Relationships

Additionally, the directory API returns information on the hierarchical relationship between federal agencies.

  • Parent – The parent of the agency. such as the Department of the Treasury for the Internal Revenue Service.
  • Child – Any children departments or agencies for the agency. such as the Census Bureau for the Department of Commerce (may contain more than one of these).
  • Alt_Language – The record for the agency in Spanish, if the record is in English, and vice versa.

For each of these relationships, the following sub-data elements are returned for the related agency:

  • Id – A unique identifier for each directory record
  • Name – The name of the agency.
  • URI – The URL to access the agency’s complete directory record via the API.
  • For Alt_Language only, Language – Whether the alternate language record is in English (en) or Spanish (es).

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API Methods

As of version 2.0, the methods of the Federal Agency Directory API are broken down into two categories. The first category simply returns a list of agency records. The second category returns a hierarchical structure of the agency records, making it easy to form a tree. The tree can show that the Food and Drug Administration is part of the Department of Health and Human Services. This is just one example.

API Methods That Return A List of Agency Records

Contacts

Contacts is a general purpose call that, by default, will return all of the agency directory records. However, you can pass parameters into contacts that allow you to filter the records returned by the API in powerful ways.

Parameters

query_filter – Return only agency directory records that meet the criteria you enter into this parameter. In general, the filter takes the form of {field_name}::{value}[|{field_name}::{value}]*. Additionally, for names, you can perform substring searches by surrounding {value} with asterixis.

For example, if you want to return all agencies that have the word “commission” in their title, you can use a query_filter of name::*commission*. Likewise, if you want to find all commissions who have their main address in Virginia, you can use a query_filter of: name::*commission*|state::VA

See the data model above for a list of field names that you can query on.

result_filter – Return only the fields listed here (separated by |) as opposed to every field in each directory record. For example, use a result_filter of name|phone to return only names and phone numbers.

See the data model above for a list of field names that you can specify be returned.

sort – Allows you to specify the sort order of the returned agency directory records. For example, use a sort of name to sort the results by the agency’s name. You can also cause the sort to go in descending order by prepending the field name with a -, such as -name.

See the data model above for a list of field names that you can sort the results on.

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/contacts/tree/independent

The independent method will return every agency record that has no parent and no child, such as the National Railroad Passenger Corporation.

/contacts/tree

The tree method returns every agency record, and, optionally, includes sub-agencies as part of their parent agency’s record.

Paramaters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contacts/tree/dependent

The dependent method returns every agency record that has sub-agencies, and, optionally, includes sub-agencies as part of their parent agency’s record.

Parameters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contact/{identifier}/tree/sibling

The sibling method will return all of the agency records that are siblings to the agency represented by the id specified in the REST URL. It will also return the record for the id specified as well.  

The only difference between the result format of the sibling method and the more generic contacts method is that the siblings method does not return the child and parent data elements as part of it’s results.

For example, if you request the sibling agencies for the U.S. Botanic Garden (id 49108), the API will return records for both the U.S. Botanic Garden and the U.S. Capitol Visitor Center, as both of these agencies are part of the Architect of the Capitol.

If you desired the results in JSON format, the API call for this query would look like the following:
http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49108/tree/sibling

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Sample Results For These Methods

For API methods that return a list of directory records, the API will return an array of objects, such as:

The API will return an array of objects, such as:

{
   "Contact":[
      {
         "Id":"52663",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/52663",
         "Language":"en",
         "Name":"U.S. Access Board",
         "Source_Url":"http://www.usa.gov/directory/federal/us-access-board.shtml",
         "Street1":"1331 F Street, NW",
         "Street2":"Suite 1000",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20004-1111",
         "Synonym":[
            "Access Board"
         ],
         "Phone":[
            "202-272-0080"
         ],
         "Tollfree":[
            "800-872-2253"
         ],
         "TTY":[
            "202-272-0082",
            "800-993-2822"
         ],
         "Email":"info@access-board.gov",
         "Contact_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm",
               "Description":"Contact the U.S. Access Board ",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#email",
               "Description":"E-mail Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#Phone",
               "Description":"Phone Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/enforcement/filing.htm",
               "Description":"File an Accessibility Complaint",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.access-board.gov/",
               "Description":"U.S. Access Board ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm#Location",
               "Description":"Map and Directions",
               "Language":"en"
            }
         ],
         "Description":"The Access Board is an independent federal agency devoted to accessibility for people with disabilities. The Board develops and maintains design criteria for the built environment, transit vehicles, telecommunications equipment, and for electronic and information technology. ",
         "Alt_Language":[
            {
               "Id":"50175",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50175",
               "Name":"Consejo de Acceso de Estados Unidos",
               "Language":"es"
            }
         ]
      },
      {
         "Id":"61787",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/61787",
         "Language":"en",
         "Name":"Medicaid and CHIP Payment and Access Commission",
         "Source_Url":"http://www.usa.gov/directory/federal/medicaid-chip-payment-access-commission.shtml",
         "Street1":"1800 M Street, NW",
         "Street2":"Suite 350N",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20036",
         "Phone":[
            "202-273-2460"
         ],
         "Email":"webmaster@macpac.gov",
         "Web_Url":[
            {
               "Url":"http://www.macpac.gov",
               "Description":"Medicaid and CHIP Payment and Access Commission ",
               "Language":"en"
            }
         ]
      }
   ]
}

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If you set include_descendents to true in the tree or descendants methods, parent agencies will include an array called "Contact" with their child agency records, such as in this snippet:

{
   "Contact":[
      {
         "Id":"49015",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49015",
         "Language":"en",
         "Name":"U.S. Department of Agriculture (USDA)",
         "Source_Url":"http://www.usa.gov/directory/federal/department-of-agriculture.shtml",
         "Street1":"1400 Independence Ave., S.W.",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20250",
         "Synonym":[
            "Agriculture Department",
            "Department of Agriculture"
         ],
         "Phone":[
            "202-720-2791"
         ],
         "Contact_Url":[
            {
               "Url":"http://usda.gov/wps/portal/usda/usdahome?navid=CONTACT_US",
               "Description":"Contact the U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/cnd/Contacts/StateDirectory.htm",
               "Description":"Child Nutrition Programs",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/snap/contact_info/default.htm",
               "Description":"Food Stamps",
               "Language":"en"
            },
            {
               "Url":"http://www.fsis.usda.gov/Food_Safety_Education/USDA_Meat_&_Poultry_Hotline/index.asp",
               "Description":"Meat and Poultry Hotline",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/employeeDirectory/app",
               "Description":"Employee Directory",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.usda.gov/wps/portal/usda/usdahome",
               "Description":"U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.rurdev.usda.gov/recd_map.html",
               "Description":"Rural Development Office Locator",
               "Language":"en"
            },
            {
               "Url":"http://apps.ams.usda.gov/FarmersMarkets/",
               "Description":"Farmers Markets Near You",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/locator/app",
               "Description":"Find a Service Center Near You",
               "Language":"en"
            }
         ],
         "Description":"The Department of Agriculture provides leadership on food, agriculture, natural resources, and related issues.",
         "Alt_Language":[
            {
               "Id":"50072",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50072",
               "Name":"Departamento de Agricultura",
               "Language":"es"
            }
         ],
         "Contact":[
            {
               "Id":"48012",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/48012",
               "Language":"en",
               "Name":"Center for Nutrition Policy and Promotion (CNPP)",
               "Source_Url":"http://www.usa.gov/directory/federal/center-for-nutrition-policy-and-promotion.shtml",
               "Street1":"3101 Park Center Dr., 10th Floor",
               "City":"Alexandria",
               "StateTer":"VA",
               "Zip":"22302-1594",
               "Phone":[
                  "703-305-7600"
               ],
               "Contact_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/contacts.htm",
                     "Description":"Contact the Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  }
               ],
               "Web_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/",
                     "Description":"Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  },
                  {
                     "Url":"http://www.choosemyplate.gov/",
                     "Description":"",
                     "Language":"en"
                  }
               ],
               "Description":"The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers."
            }
         ]
      }
   ]
}

For a complete list of fields returned in the json, see the data model description above. Please note that any field that contains more than one item in it (such as synonyms), is returned as an array and noted in the data model description.

We encourage you to try out the interactive documentation to learn more.

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API Methods That Return Agency Records in a Tree Form

These methods return agency records in a hierarchical data structure. In this way, you do not have to manually recreate the hierarchy yourself using the contacts method.

/contact/{identifier}/tree/parent

The parent method returns the record of the parent agency specified in the REST URL and will continue up the agency hierarchy until the root agency is returned. Additionally, the record for the id specified will also be returned.

For example, if you request the parent tree for the Administration for Native Americans (agency id 49064) , the API will return a tree structure whose head is the U.S.  Department of Health and Human Services, with a child record for the Administration for Children and Families, which will then have a child record for the Administration of Native Americans.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064/tree/parent

Likewise, if you request the parent tree for the Administration for Children and Families (agency id 47994), the API will return a tree structure whose head is the U.S. Department of Health and Human Services, with a child record for the Administration for Children and Families.  However, the structure will end at that point instead of continuing down the agency hierarchy.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/parent

/contact/{identifier}/tree/descendant

The descendant method will return a tree with the agency specified in the REST URL at it’s head. It will include all of the agency's sub-agencies as children. The tree will then continue in this fashion until the agencies with no children are returned.

For example, if you request the descendant tree of the Administration for Children and Families (agency id 47994), the API will return a tree structure with the record for the Administration for Children and Families at it’s head. There would then be child record for the Administration of Native Americans, since that agency is a subagency of the Administration for Children and Families.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/descendant

Likewise, if you request the descendant tree of the U.S. Department of Health and Human Services (agency id 49021), the API will return a tree structure with the U.S. Department of Health and Human Services record at it’s head, and have 15 child records for each of the sub-agencies.  The tree will continue in this manner until the entire U.S. Department of Health and Human Services hierarchy of agencies is exposed.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021/tree/descendant

/contact/{identifier}/tree/branch

The branch method returns a tree that is the combination of the trees returned by the parent method and the descendant method for the id specified in the REST URL. With this one method, the API will return every parent and every descendant of a particular agency.

/contact/{identifier}

The contact/{identifier} method will return the single directory record represented by the id specified in the REST URL. There are no children records returned when using this method.

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Sample Results For These Methods

For API methods that return a tree of directory records, the API will return an array of objects, such as:

{
  "Id": "49021",
  "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021",
  "Language": "en",
  "Name": "U.S. Department of Health and Human Services (HHS)",
  "Source_Url": "http://www.usa.gov/directory/federal/department-of-health-and-human-services.shtml",
  "Street1": "200 Independence Avenue, S.W.",
  "City": "Washington",
  "StateTer": "DC",
  "Zip": "20201",
  "Synonym": [
    "Health and Human Services Department",
    "Department of Health and Human Services"
  ],
  "Contact_Url": [
    {
      "Url": "http://www.hhs.gov/contactus.html",
      "Description": "Contact the U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
      "Description": "Child Support",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ofa/help",
      "Description": "Temporary Assistance for Needy Families (Welfare)",
      "Language": "en"
    },
    {
      "Url": "http://www.medicare.gov/ContactUs.asp",
      "Description": "Medicare",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
      "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
      "Language": "en"
    },
    {
      "Url": "https://cfo.gov/cfo-members/",
      "Description": "Employee Directory",
      "Language": "en"
    }
  ],
  "Web_Url": [
    {
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  "In_Person_Url": [
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      "Street1": "370 L'nfant Promenade, SW",
      "City": "Washington",
      "StateTer": "DC",
      "Zip": "20447",
      "Tollfree": [
        "1-888-289-8442 (Fraud Alert Hotline)"
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      "Contact_Url": [
        {
          "Url": "http://www.acf.hhs.gov/programs/ana/about",
          "Description": "Contact the Administration for Children and Families (ACF) ",
          "Language": "en"
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        {
          "Url": "https://cfo.gov/cfo-members/",
          "Description": "Employee Directory",
          "Language": "en"
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        {
          "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
          "Description": "Child Support",
          "Language": "en"
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        {
          "Url": "http://www.acf.hhs.gov/programs/ofa/help",
          "Description": "Temporary Assistance for Needy Families (Welfare)",
          "Language": "en"
        },
        {
          "Url": "http://www.childwelfare.gov/pubs/reslist/rl_dsp.cfm?rs_id=5&rate_chno=11-11172",
          "Description": "Report Child Abuse and Neglect",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
          "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
          "Language": "en"
        }
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          "Url": "http://www.acf.hhs.gov/",
          "Description": "Administration for Children and Families (ACF) ",
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        {
          "Url": "http://www.acf.hhs.gov/programs/cse/extinf.html",
          "Description": "Child Support Enforcement in Your State",
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          "Source_Url": "http://www.usa.gov/directory/federal/administration-for-native-americans.shtml",
          "Street1": "2nd Floor, West Aerospace Center",
          "Street2": "370 L'Enfant Promenade, SW",
          "City": "Washington",
          "StateTer": "DC",
          "Zip": "20447-0002",
          "Tollfree": [
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          "Email": "anacomments@acf.hhs.gov",
          "Contact_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/about",
              "Description": "Contact the Administration for Native Americans ",
              "Language": "en"
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          "Web_Url": [
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              "Url": "http://www.acf.hhs.gov/programs/ana/",
              "Description": "Administration for Native Americans ",
              "Language": "en"
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          "Description": "The Administration for Native Americans promotes self-sufficiency and cultural preservation for Native Americans by providing social and economic development opportunities through financial assistance, training, and technical assistance.",
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              "Language": "es"
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    }
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}

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The File My State Tax Return Free

File my state tax return free 30. File my state tax return free   Cómo Calcular los Impuestos Table of Contents Introduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración Introduction Una vez que haya calculado los ingresos y deducciones según se explica en las Partes Uno a Cinco, calcule los impuestos. File my state tax return free Este capítulo trata sobre los temas siguientes: Los pasos a seguir para calcular los impuestos, Un impuesto adicional que podría verse obligado a pagar, el cual se denomina “impuesto mínimo alternativo” (AMT, por sus siglas en inglés) y Las condiciones que tiene que cumplir si desea que el IRS le calcule los impuestos. File my state tax return free Cómo Calcular los Impuestos El impuesto sobre los ingresos se basa en los ingresos tributables. File my state tax return free Después de haber calculado el impuesto sobre los ingresos y el impuesto mínimo alternativo, si lo hubiera, reste los créditos tributarios y sume cualquier otro impuesto adeudado. File my state tax return free El resultado es el total de los impuestos. File my state tax return free Compare el total de los impuestos con el total de los pagos que ha efectuado para saber si tiene derecho a un reembolso o si tiene que efectuar un pago. File my state tax return free Esta sección expone los puntos generales para calcular el impuesto. File my state tax return free Puede encontrar instrucciones detalladas en las Instrucciones de los Formularios 1040EZ, 1040A y 1040. File my state tax return free Si no está seguro de qué formulario tributario debe presentar, vea ¿Qué Formulario Debo Usar? , en el capítulo 1. File my state tax return free Impuestos. File my state tax return free   La mayor parte de los contribuyentes utiliza la Tabla de Impuestos o la Hoja de Trabajo para el Cálculo del Impuesto para calcular el impuesto sobre el ingreso. File my state tax return free No obstante, existen métodos especiales si los ingresos incluyen cualquiera de los siguientes puntos: Una ganancia neta de capital. File my state tax return free (Vea el capítulo 16). File my state tax return free Dividendos calificados gravados a la misma tasa que una ganancia neta de capital. File my state tax return free (Vea los capítulos 8 y 16). File my state tax return free Distribuciones de suma global. File my state tax return free (Vea el capítulo 10). File my state tax return free Ingresos procedentes de la agricultura o pesca. File my state tax return free (Vea el Anexo J del Formulario 1040, Income Averaging for Farmers and Fishermen (Cómo calcular el promedio de ingresos para los agricultores y pescadores), en inglés. File my state tax return free Ingresos de inversiones de más de $2,000 para determinados hijos. File my state tax return free (Vea el capítulo 31). File my state tax return free Elección del padre o de la madre de declarar los intereses y dividendos de un hijo. File my state tax return free (Vea el capítulo 31). File my state tax return free Exclusión de ingresos devengados en el extranjero o exclusión por concepto de vivienda en el extranjero. File my state tax return free (Vea el Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero) y el Foreign Earned Income Tax Worksheet (Hoja de trabajo para los impuestos sobre ingresos devengados en el extranjero) de las Instrucciones del Formulario 1040), todos en inglés. File my state tax return free Créditos. File my state tax return free   Luego de haber calculado el impuesto sobre los ingresos y todo impuesto mínimo alternativo (explicado más adelante), verifique si tiene derecho a algún crédito tributario. File my state tax return free Puede encontrar información para saber si tiene derecho a estos créditos tributarios en los capítulos 32 al 37 y en las instrucciones de los formularios de impuestos. File my state tax return free La tabla a continuación muestra los créditos que tal vez pueda restar del impuesto y le indica en dónde puede encontrar más información sobre cada crédito. File my state tax return free CRÉDITOS Para información sobre: Vea el   capítulo: Adopción 37 Vehículo motorizado alternativo 37 Propiedad para reabastecimiento de vehículos con combustible alternativo 37 Cuidado de menores y dependientes 32 Crédito tributario por hijos 34 Crédito para titulares de bonos de crédito tributario 37 Estudios 35 Ancianos o personas incapacitadas 33 Crédito por vehículos eléctricos 37 Impuestos del extranjero 37 Intereses hipotecarios 37 Impuesto mínimo de años anteriores 37 Energía residencial 37 Aportaciones a arreglos de ahorros para la jubilación 37   Hay algunos créditos (como el crédito por ingreso del trabajo) que no aparecen en la lista porque se consideran pagos. File my state tax return free Vea Pagos , más adelante. File my state tax return free   Existen otros créditos no abordados en esta publicación. File my state tax return free Éstos abarcan los siguientes créditos: Crédito general para negocios, el cual se compone de distintos créditos relacionados con los negocios. File my state tax return free Éstos suelen declararse en el Formulario 3800, General Business Credit (Crédito general para negocios) y se explican en el capítulo 4 de la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambos en inglés. File my state tax return free Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios para electricidad y carbón refinado producidos en instalaciones puestas en funcionamiento después del 22 de octubre de 2004 (después del 2 de octubre de 2008, para la electricidad producida mediante la energía hidrocinética renovable y la energía marina renovable) y carbón de yacimientos en tierras pertenecientes a indios producido en instalaciones puestas en funcionamiento después del 8 de agosto de 2005. File my state tax return free Vea la Parte II del Formulario 8835, Renewable Electricity, Refined Coal, and Indian Coal Production Credit (Crédito por producción de electricidad renovable, carbón refinado y carbón de yacimientos en tierras pertenecientes a indios), en inglés. File my state tax return free Crédito de oportunidad laboral. File my state tax return free Vea el Formulario 5884, Work Opportunity Credit (Crédito de oportunidad laboral), en inglés. File my state tax return free Crédito por impuestos del Seguro Social y Medicare del empleador pagados sobre ciertas propinas del empleado. File my state tax return free Vea el Formulario 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips (Crédito por impuestos del Seguro Social y del Medicare pagados por el empleador sobre ciertas propinas del empleado), en inglés. File my state tax return free Otros impuestos. File my state tax return free   Después de haber restado los créditos tributarios, determine si tiene que pagar impuestos adicionales. File my state tax return free Este capítulo no explica dichos impuestos adicionales. File my state tax return free Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File my state tax return free Consulte la tabla siguiente para ver otros impuestos que tal vez necesite sumar al impuesto sobre los ingresos. File my state tax return free OTROS IMPUESTOS Para información sobre: Vea el   capítulo: Impuestos adicionales sobre planes de jubilación y arreglos IRA calificados 10, 17 Impuestos sobre el empleo de empleados domésticos 32 Recuperación de un crédito para estudios 35 Impuesto del Seguro Social y Medicare sobre el salario 5 Impuesto del Seguro Social y Medicare sobre las propinas 6 Impuestos no retenidos del Seguro Social y Medicare sobre propinas 6   Usted quizás podría verse obligado a pagar el impuesto mínimo alternativo (el cual se explica más adelante en este capítulo). File my state tax return free   Existen impuestos adicionales que no se explican en esta publicación. File my state tax return free Éstos abarcan lo siguiente: Impuesto sobre el trabajo por cuenta propia. File my state tax return free Tiene que calcular este impuesto si cualquiera de las dos condiciones siguientes le corresponde (o a su cónyuge, si usted presenta una declaración conjunta). File my state tax return free Tiene ganancias netas provenientes del trabajo por cuenta propia de $400 o más, salvo ingresos de un empleado de una iglesia. File my state tax return free El término “ganancias netas provenientes del trabajo por cuenta propia” puede incluir determinada remuneración que no recibió como empleado y otras cantidades detalladas en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés. File my state tax return free Si recibió el Formulario 1099-MISC, vea las Instructions for Recipient (Instrucciones para el destinatario), al dorso del mismo. File my state tax return free Asimismo, vea las instrucciones del Anexo SE del Formulario 1040, Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia) y la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), ambas en inglés. File my state tax return free Recibió ingresos de $108. File my state tax return free 28 o más como empleado de una iglesia. File my state tax return free Impuesto Adicional del Medicare. File my state tax return free Comenzando en el año 2013, usted quizás podría estar sujeto a un Impuesto Adicional del Medicare de 0. File my state tax return free 9%, que se le aplica a los salarios sujetos al impuesto Medicare, la remuneración recibida conforme a la Railroad Retirement Act (Ley de Jubilación Ferroviaria) y el ingreso sobre el trabajo por cuenta propia que esté sobre cierta cantidad según su estado civil para efectos de la declaración. File my state tax return free Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. File my state tax return free Impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File my state tax return free Comenzando en el año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File my state tax return free El NIIT es un impuesto de 3. File my state tax return free 8% sobre la cantidad menor entre el ingreso neto de inversión o la cantidad en exceso de su ingreso bruto ajustado modificado sobre una cantidad límite. File my state tax return free Si desea más información, vea las instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. File my state tax return free Impuestos sobre recuperaciones. File my state tax return free Podría verse obligado a pagar estos impuestos si antes ha reclamado un crédito por inversiones, crédito de vivienda para personas de bajos recursos, crédito por mercados nuevos, crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos, crédito por vehículo motorizado alternativo, crédito por instalaciones para proveer cuidado de niños provistas por el empleador, crédito por empleo de indios estadounidenses u otros créditos enumerados en las instrucciones para la línea 60 del Formulario 1040. File my state tax return free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File my state tax return free Impuesto sobre beneficios en exceso de la sección 72(m)(5). File my state tax return free Si usted es (o fue) propietario del 5% de un negocio y recibió una distribución superior a los beneficios que se le ofrecen conforme a la fórmula para planes de pensiones o de anualidades calificados, tal vez tenga que pagar este impuesto adicional. File my state tax return free Vea Tax on Excess Benefits (Impuesto sobre beneficios en exceso), en el capítulo 4 de la Publicación 560, Retirement Plans for Small Business (Planes de jubilación para pequeños negocios), en inglés. File my state tax return free Impuesto del Seguro Social y Medicare sobre el seguro de vida colectivo a término fijo que no fue recaudado. File my state tax return free Si su antiguo empleador proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo, usted tiene que pagar la parte correspondiente al empleado de los impuestos del Seguro Social y Medicare sobre esas primas. File my state tax return free La cantidad debe aparecer en el recuadro 12 del Formulario W-2 con los códigos M y N. File my state tax return free Impuestos sobre pagos de contrato blindado. File my state tax return free Este impuesto le corresponde si recibió un “pago de contrato blindado en exceso” ( “excess parachute payment” o EPP, por sus siglas en inglés) debido a un cambio de propietario o administración de la empresa. File my state tax return free La cantidad de este impuesto debe estar indicada en el recuadro 12 del Formulario W-2 con el código K. File my state tax return free Vea las instrucciones para la línea 60 del Formulario 1040. File my state tax return free Impuestos sobre distribuciones acumuladas de fideicomisos. File my state tax return free Esto le corresponde si es el beneficiario de un fideicomiso que haya acumulado ingresos, en vez de haberlos distribuido a intervalos regulares. File my state tax return free Vea el Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuestos sobre distribuciones acumuladas de fideicomisos), y sus instrucciones, en inglés. File my state tax return free Impuestos adicionales sobre las cuentas HSA o MSA. File my state tax return free Puede que tenga que pagar impuestos adicionales si las cantidades que se han aportado a su cuenta de ahorros para la salud (HSA, por sus siglas en inglés) o su cuenta de ahorros para gastos médicos (MSA, por sus siglas en inglés) o las cantidades que se han distribuido de éstas no cumplen los requisitos correspondientes a dichas cuentas. File my state tax return free Vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para la salud y otros planes para la salud con beneficios tributarios); el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo); Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorros médicos (HSA, por sus siglas en inglés)) y el Formulario 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos IRA) y otras cuentas con beneficios tributarios), todos en inglés. File my state tax return free Impuestos adicionales en cuentas Coverdell ESA para estudios. File my state tax return free Esto es aplicable si las cantidades que se han aportado a su cuenta Coverdell ESA para estudios o que se han distribuido de la misma no satisfacen los requisitos correspondientes a dichas cuentas. File my state tax return free Vea la Publicación 970, Tax Benefits for Education (Prestaciones tributarias para estudios) y el Formulario 5329, ambos en inglés. File my state tax return free Impuestos adicionales sobre programas de matrícula calificada. File my state tax return free Esto corresponde a cantidades distribuidas de programas de matrícula calificada generales pero que no cumplan los requisitos de dichas cuentas. File my state tax return free Vea la Publicación 970 y el Formulario 5329, ambos en inglés. File my state tax return free Impuestos sobre artículos de uso y consumo gravados sobre remuneraciones de acciones internas de una empresa expatriada. File my state tax return free Tal vez adeude un impuesto sobre artículos de uso y consumo del 15% sobre el valor de opciones de acciones no estatutarias y sobre otra remuneración determinada procedente de las acciones, de las cuales usted o un miembro de su familia es dueño, que es de una empresa expatriada o su grupo ampliado de filiales en las que usted fue ejecutivo, directivo o propietario de más del 10%. File my state tax return free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File my state tax return free Impuestos adicionales sobre ingresos recibidos de un plan de remuneración diferida no calificado que no reúna determinados requisitos adicionales. File my state tax return free Estos ingresos tienen que aparecer en el recuadro 12 del Formulario W-2, con el código Z o en el recuadro 15b del Formulario 1099-MISC. File my state tax return free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File my state tax return free Intereses sobre los impuestos adeudados sobre ingresos de pagos a plazo procedentes de la venta de ciertos terrenos residenciales y multipropiedades. File my state tax return free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File my state tax return free Intereses sobre los impuestos diferidos sobre ganancias de ciertas ventas a plazos con precio de venta superior a $150,000. File my state tax return free Para información adicional, vea las instrucciones para la línea 60 del Formulario 1040. File my state tax return free Devolución del crédito tributario para comprador de primera vivienda. File my state tax return free Si desea más información, vea el Formulario 5405, Repayment of the First-Time Homebuyer Credit (Devolución del crédito tributario para comprador de primera vivienda) y sus instrucciones, disponibles en inglés. File my state tax return free Además, vea las instrucciones para la línea 59b del Formulario 1040, en inglés. File my state tax return free Pagos. File my state tax return free   Después de calcular el impuesto total, calcule el total de los pagos que ya haya efectuado para el año. File my state tax return free Incluya los créditos que se tratan como pagos. File my state tax return free Este capítulo no explica dichos pagos ni créditos. File my state tax return free Esa información aparece en otros capítulos de esta publicación y en las instrucciones de los formularios. File my state tax return free Vea la siguiente tabla para saber qué cantidades se pueden incluir en el total de sus pagos. File my state tax return free PAGOS Para información sobre: Vea el   capítulo: Crédito tributario por hijos (adicional) 34 Crédito por ingreso del trabajo 36 Impuestos estimados pagados 4 Impuestos de Seguro Social o impuestos de la jubilación ferroviaria retenidos en exceso 37 Retención del impuesto federal sobre los ingresos 4 Crédito tributario por cobertura del seguro médico 37 Crédito por sociedad inversionista reglamentada 37 Impuesto pagado a través de prórroga 1   Otro crédito que se considera un pago es el crédito por concepto del impuesto federal sobre artículos de uso y consumo pagado sobre combustibles. File my state tax return free Este crédito es para personas que hagan uso no tributable de determinados combustibles, tales como diésel y keroseno. File my state tax return free Se declara en la línea 70 del Formulario 1040. File my state tax return free Vea el Formulario 4136, Credit for Federal Tax Paid on Fuels (Crédito por impuestos federales pagados sobre combustibles), en inglés. File my state tax return free Reembolso o saldo adeudado. File my state tax return free   Para saber si tiene derecho a recibir un reembolso o si tiene que efectuar algún pago, compare el total de los pagos con el total del impuesto. File my state tax return free Si tiene derecho a un reembolso, vea las instrucciones del formulario que presentará para saber cómo puede depositar dicho reembolso directamente en una o más de sus cuentas o para comprar bonos de ahorros de los Estados Unidos en vez de recibir un cheque en papel. File my state tax return free Impuesto Mínimo Alternativo (AMT) Esta sección explica brevemente el impuesto adicional que podría verse obligado a pagar. File my state tax return free La ley tributaria les da un trato especial a determinados tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. File my state tax return free Los contribuyentes que se vean beneficiados por este trato particular podrían estar obligados a pagar al menos una cantidad mínima de impuestos mediante otro impuesto adicional denominado “impuesto mínimo alternativo” (AMT, por sus siglas en inglés). File my state tax return free Tal vez tenga que pagar el impuesto mínimo alternativo si sus ingresos tributables para fines tributarios normales, sumados a determinados ajustes y elementos de preferencia tributaria, superan una determinada cantidad. File my state tax return free Vea el Formulario 6251, Alternative Minimum Tax — Individuals (Impuesto mínimo alternativo — personas físicas), en inglés. File my state tax return free Ajustes y elementos de preferencia tributaria. File my state tax return free   Los ajustes más comunes y elementos de preferencia tributaria abarcan los siguientes casos: Inclusión de exenciones personales, Inclusión de la deducción estándar (si ésta se reclamó), Inclusión de deducciones detalladas por concepto de impuestos estatales y locales, determinados intereses, la mayor parte de las deducciones misceláneas y parte de los gastos médicos, Exclusión de todo reembolso de impuestos estatales y locales que se haya incluido en los ingresos brutos, Cambios en la depreciación acelerada de determinados bienes, La diferencia entre ganancias y pérdidas sobre la venta de bienes declarada para fines tributarios normales y del impuesto mínimo alternativo, Inclusión de determinados ingresos procedentes de opciones de compra de acciones con incentivo, Cambio en ciertas deducciones por pérdidas de actividades pasivas, Inclusión de algún valor de agotamiento que sea superior a la base ajustada de los bienes, Inclusión de una parte de la deducción por ciertos gastos de perforación intangibles e Inclusión de intereses exentos de impuestos sobre determinados bonos de una actividad privada. File my state tax return free Información adicional. File my state tax return free   Para más información acerca del impuesto mínimo alternativo, vea las Instrucciones para el Formulario 6251, en inglés. File my state tax return free Impuestos Calculados por el IRS Si presenta la declaración para el 15 de abril de 2014, puede pedir que el IRS le calcule los impuestos en el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. File my state tax return free Si el IRS le calcula los impuestos y usted pagó demasiado, recibirá un reembolso. File my state tax return free Si no pagó lo suficiente, recibirá una factura que indique el saldo adeudado. File my state tax return free Para no tener que pagar intereses o una multa por pagos morosos, tiene que pagar la factura dentro de 30 días a partir de la fecha de la factura o para la fecha de vencimiento para la presentación de la declaración, la que ocurra más tarde. File my state tax return free El IRS también le calcula el crédito para ancianos o personas incapacitadas además del crédito por ingreso del trabajo. File my state tax return free Cuándo el IRS no puede calcularle los impuestos. File my state tax return free   El IRS no puede calcularle los impuestos si se da alguna de las siguientes condiciones: Desea que el reembolso se deposite directamente en sus cuentas. File my state tax return free Desea que alguna parte del reembolso se aplique al impuesto estimado de 2014. File my state tax return free Recibió ingresos para el año de fuentes que no sean salarios, sueldos, propinas, intereses, dividendos, beneficios de Seguro Social sujetos a impuestos, compensación por desempleo, distribuciones de un arreglo IRA, pensiones y anualidades. File my state tax return free Su ingreso tributable es $100,000 o más. File my state tax return free Detalla las deducciones. File my state tax return free Presenta cualquiera de los siguientes formularios: Formulario 2555, Foreign Earned Income (Ingresos devengados en el extranjero), en inglés. File my state tax return free Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingresos devengados en el extranjero), en inglés. File my state tax return free Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés. File my state tax return free Formulario 4970, Tax on Accumulation Distribution of Trusts (Impuesto sobre distribuciones acumuladas de un fideicomiso), en inglés. File my state tax return free Formulario 4972, Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de sumas globales), en inglés. File my state tax return free Formulario 6198, At-Risk Limitations (Límites sobre el monto en riesgo), en inglés. File my state tax return free Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—personas físicas), en inglés. File my state tax return free Formulario 8606, Nondeductible IRAs (Arreglos IRA no deducibles), en inglés. File my state tax return free Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés. File my state tax return free Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Decisión de los padres de declarar los intereses y dividendos del hijo), en inglés. File my state tax return free Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés. File my state tax return free Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Planes de ahorros para gastos médicos Archer y contratos de seguro para cuidados a largo plazo), en inglés. File my state tax return free Formulario 8889, Health Savings Accounts (HSAs) (Cuentas de ahorro para gastos médicos (HSA)), en inglés. File my state tax return free Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos sobre salarios sujetos al Seguro Social y al Medicare no recaudados), en inglés. File my state tax return free Cómo Presentar la Declaración Después de haber completado las líneas del formulario de impuestos que va a presentar, escriba su nombre y dirección. File my state tax return free En el espacio provisto, anote su número de Seguro Social. File my state tax return free Si es casado, escriba los números de Seguro Social de usted y su cónyuge aun si presenta una declaración por separado. File my state tax return free Firme y feche la declaración y escriba su(s) oficio(s). File my state tax return free Si presenta una declaración conjunta, usted y su cónyuge tienen que firmarla. File my state tax return free En el espacio provisto, anote un número telefónico con su código de área donde ubicarlo durante el día. File my state tax return free Esto agilizará la tramitación de su declaración si el IRS tiene una pregunta que puede ser resuelta por teléfono. File my state tax return free Si presenta una declaración conjunta de impuestos, anote el número de teléfono donde usted o su cónyuge pueden ser localizados durante el día. File my state tax return free Si desea autorizar al IRS para que hable sobre su declaración de impuestos del año 2013 con su amigo, con un miembro de su familia o con cualquier persona que usted elija, marque el recuadro “ Yes ” (Sí) en el área titulada “ Third Party Designee ” (Designación de un tercero) de su declaración de impuestos. File my state tax return free También, escriba el nombre del designado, número de teléfono y cualesquier 5 dígitos que el designado elija como su número de identificación personal (PIN, por sus siglas en inglés). File my state tax return free Si marca el recuadro “ Yes ” (Sí), usted y su cónyuge, si presentan una declaración conjunta, autoriza(n) a los empleados del IRS a llamar al designado para que éste conteste toda pregunta que surja durante el trámite de su declaración de impuestos. File my state tax return free Complete y adjunte a su declaración en papel cualesquier anexo y formulario solicitado en las líneas que usted completó. File my state tax return free Adjunte una copia de cada uno de los Formularios W-2 a la declaración en papel. File my state tax return free Además, adjunte a su declaración en papel todo Formulario 1099-R recibido que indique retención de impuestos en el recuadro 4. File my state tax return free Envíe la declaración al Internal Revenue Service Center (Centro de Servicio del IRS) que corresponda al área donde vive. File my state tax return free Una lista de direcciones de Centros de Servicio se halla al final de la publicación y en las instrucciones de su declaración de impuestos. File my state tax return free Datos a Incluir en el Formulario 1040EZ Lea las líneas 1 a 8b y llene las líneas que le correspondan. File my state tax return free No llene las líneas 9 a 12. File my state tax return free Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 6 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File my state tax return free Pagos. File my state tax return free   Anote en la línea 7 todo impuesto federal sobre los ingresos que se le haya retenido. File my state tax return free El impuesto federal sobre los ingresos retenido aparece en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099. File my state tax return free Crédito por ingreso del trabajo. File my state tax return free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo puede calcular. File my state tax return free Escriba “EIC” en el espacio a la izquierda de la línea 8a. File my state tax return free Anote en la línea 8b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File my state tax return free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, quizás tenga que presentar junto con la declaración el Formulario 8862(SP), Información Para Reclamar el Crédito Por Ingreso del Trabajo Después de Haber Sido Denegado (o el Formulario 8862, Information To Claim Earned Income Credit After Disallowance, en inglés). File my state tax return free Para detalles adicionales, vea las Instrucciones para el Formulario 1040EZ, en inglés. File my state tax return free Datos a Incluir en el Formulario 1040A Lea las líneas 1 a 27 y llene las líneas que le correspondan. File my state tax return free Si presenta una declaración conjunta, utilice el espacio a la izquierda de la línea 27 para indicar por separado los ingresos tributables suyos y los de su cónyuge. File my state tax return free No llene la línea 28. File my state tax return free Llene las líneas 29 a 33 y 36 a 40 si le corresponden. File my state tax return free Sin embargo, no llene las líneas 30 ni 38a si desea que el IRS le calcule los créditos indicados en dichas líneas. File my state tax return free Además, escriba toda información adicional que le corresponda en el espacio a la izquierda de la línea 41. File my state tax return free No llene las líneas 34, 35 ni 42 a la 46. File my state tax return free Pagos. File my state tax return free   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 36. File my state tax return free Anote en la línea 37 todo pago de impuesto estimado que haya efectuado. File my state tax return free Crédito por gastos del cuidado de menores y dependientes. File my state tax return free   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés, y adjúntelo a su declaración. File my state tax return free Anote la cantidad del crédito en la línea 29. File my state tax return free El IRS no le calculará este crédito. File my state tax return free Crédito para ancianos o personas incapacitadas. File my state tax return free   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS le calculará este crédito. File my state tax return free Escriba “ CFE ” en el espacio a la izquierda de la línea 30 y adjunte el Anexo R del Formulario 1040, Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés, a su declaración de impuestos en papel. File my state tax return free En el Anexo R, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File my state tax return free Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File my state tax return free Crédito por ingreso del trabajo. File my state tax return free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File my state tax return free Anote “EIC” a la izquierda del espacio de la línea 38a. File my state tax return free Anote en la línea 38b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File my state tax return free   Si tiene un hijo que le da derecho a este crédito, tiene que llenar el Anexo EIC (Formulario 1040 ó 1040A), Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File my state tax return free Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC, el crédito será reducido o denegado a menos que el hijo haya nacido y fallecido en el año 2013. File my state tax return free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP) (o el Formulario 8862, en inglés). File my state tax return free Para detalles adicionales, vea las Instrucciones para el Formulario 1040A. File my state tax return free Datos a Incluir en el Formulario 1040 Lea las líneas 1 a 43 y llene las líneas que le correspondan. File my state tax return free No llene la línea 44. File my state tax return free Si presenta una declaración conjunta, utilice el espacio bajo las palabras “ Adjusted Gross Income ” (Ingresos brutos ajustados), en la primera página de la declaración para indicar por separado los ingresos tributables suyos y los de su cónyuge. File my state tax return free Lea las líneas 45 a la 71. File my state tax return free Llene las líneas que le correspondan, pero no llene las líneas 54, 61 ni 72. File my state tax return free Además, no complete la línea 55 ni las líneas 73 a 77. File my state tax return free No llene el recuadro “ c ” de la línea 53 si completa el Anexo R del Formulario 1040A o 1040, ni la línea 64a si desea que el IRS le calcule los créditos indicados en dichas líneas. File my state tax return free Pagos. File my state tax return free   Anote todo impuesto federal retenido sobre los ingresos que se indique en el recuadro 2 del Formulario W-2 o en el recuadro 4 del Formulario 1099, en la línea 62. File my state tax return free Anote en la línea 63 todo pago de impuesto estimado que haya efectuado. File my state tax return free Crédito por gastos del cuidado de menores y dependientes. File my state tax return free   Si puede reclamar este crédito, según se explica en el capítulo 32 , complete el Formulario 2441, en inglés, y adjúntelo a su declaración en papel. File my state tax return free Anote la cantidad del crédito en la línea 48. File my state tax return free El IRS no le calculará este crédito. File my state tax return free Crédito para ancianos o personas incapacitadas. File my state tax return free   Si puede reclamar este crédito, según se explica en el capítulo 33 , el IRS puede calcularle este crédito. File my state tax return free Escriba “CFE” al lado de la línea 53 y marque el recuadro “ c ” y adjunte el Anexo R del Formulario 1040A o 1040 a su declaración en papel. File my state tax return free En el Anexo R del Formulario 1040A o 1040, marque el recuadro de la Parte I correspondiente a su estado civil para efectos de la declaración y edad. File my state tax return free Complete la Parte II y las líneas 11 y 13 de la Parte III, si le corresponden. File my state tax return free Crédito por ingreso del trabajo. File my state tax return free   Si puede reclamar este crédito, según se explica en el capítulo 36 , el IRS se lo calculará. File my state tax return free Anote “EIC” en la línea de puntos al lado de la línea 64a del Formulario 1040. File my state tax return free Anote en la línea 64b la paga no tributable por combate que desee incluir en los ingresos derivados del trabajo. File my state tax return free   Si tiene un hijo que le dé derecho a este crédito, tiene que llenar el Anexo EIC, Earned Income Credit (Crédito por ingreso del trabajo), en inglés, y adjuntarlo a su declaración en papel. File my state tax return free Si no provee el número de Seguro Social de su hijo en la línea 2 del Anexo EIC (Formulario 1040 ó 1040A), el crédito será reducido o denegado a menos que su hijo haya nacido y fallecido en el año 2013. File my state tax return free   Si su crédito de cualquier año posterior a 1996 fue reducido o denegado por el IRS, tal vez tenga que presentar junto con la declaración el Formulario 8862(SP), (o el Formulario 8862, en inglés). File my state tax return free Para detalles adicionales, vea las Instrucciones para el Formulario 1040, en inglés. File my state tax return free Prev  Up  Next   Home   More Online Publications