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File Prior Year Taxes

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File Prior Year Taxes

File prior year taxes 1. File prior year taxes   Definitions You Need To Know Table of Contents Other options. File prior year taxes Exception. File prior year taxes Certain terms used in this publication are defined below. File prior year taxes The same term used in another publication may have a slightly different meaning. File prior year taxes Annual additions. File prior year taxes   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. File prior year taxes Annual benefits. File prior year taxes   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. File prior year taxes Business. File prior year taxes   A business is an activity in which a profit motive is present and economic activity is involved. File prior year taxes Service as a newspaper carrier under age 18 or as a public official is not a business. File prior year taxes Common-law employee. File prior year taxes   A common-law employee is any individual who, under common law, would have the status of an employee. File prior year taxes A leased employee can also be a common-law employee. File prior year taxes   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. File prior year taxes For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. File prior year taxes   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. File prior year taxes For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. File prior year taxes S. File prior year taxes citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. File prior year taxes   However, an individual may be a common-law employee and a self-employed person as well. File prior year taxes For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. File prior year taxes In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. File prior year taxes However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. File prior year taxes Compensation. File prior year taxes   Compensation for plan allocations is the pay a participant received from you for personal services for a year. File prior year taxes You can generally define compensation as including all the following payments. File prior year taxes Wages and salaries. File prior year taxes Fees for professional services. File prior year taxes Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. File prior year taxes Commissions and tips. File prior year taxes Fringe benefits. File prior year taxes Bonuses. File prior year taxes   For a self-employed individual, compensation means the earned income, discussed later, of that individual. File prior year taxes   Compensation generally includes amounts deferred in the following employee benefit plans. File prior year taxes These amounts are elective deferrals. File prior year taxes Qualified cash or deferred arrangement (section 401(k) plan). File prior year taxes Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. File prior year taxes Section 457 nonqualified deferred compensation plan. File prior year taxes Section 125 cafeteria plan. File prior year taxes   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. File prior year taxes The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. File prior year taxes Other options. File prior year taxes   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. File prior year taxes The employee's wages as defined for income tax withholding purposes. File prior year taxes The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. File prior year taxes The employee's social security wages (including elective deferrals). File prior year taxes   Compensation generally cannot include either of the following items. File prior year taxes Nontaxable reimbursements or other expense allowances. File prior year taxes Deferred compensation (other than elective deferrals). File prior year taxes SIMPLE plans. File prior year taxes   A special definition of compensation applies for SIMPLE plans. File prior year taxes See chapter 3. File prior year taxes Contribution. File prior year taxes   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. File prior year taxes Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. File prior year taxes Deduction. File prior year taxes   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. File prior year taxes Limits apply to the amount deductible. File prior year taxes Earned income. File prior year taxes   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. File prior year taxes   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. File prior year taxes Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. File prior year taxes It includes income from licensing the use of property other than goodwill. File prior year taxes   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. File prior year taxes   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. File prior year taxes Employer. File prior year taxes   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. File prior year taxes A sole proprietor is treated as his or her own employer for retirement plan purposes. File prior year taxes However, a partner is not an employer for retirement plan purposes. File prior year taxes Instead, the partnership is treated as the employer of each partner. File prior year taxes Highly compensated employee. File prior year taxes   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. File prior year taxes Leased employee. File prior year taxes   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. File prior year taxes Provides services to you under an agreement between you and a leasing organization. File prior year taxes Has performed services for you (or for you and related persons) substantially full time for at least 1 year. File prior year taxes Performs services under your primary direction or control. File prior year taxes Exception. File prior year taxes   A leased employee is not treated as your employee if all the following conditions are met. File prior year taxes Leased employees are not more than 20% of your non-highly compensated work force. File prior year taxes The employee is covered under the leasing organization's qualified pension plan. File prior year taxes The leasing organization's plan is a money purchase pension plan that has all the following provisions. File prior year taxes Immediate participation. File prior year taxes (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. File prior year taxes ) Full and immediate vesting. File prior year taxes A nonintegrated employer contribution rate of at least 10% of compensation for each participant. File prior year taxes However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. File prior year taxes Net earnings from self-employment. File prior year taxes   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. File prior year taxes Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. File prior year taxes   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. File prior year taxes   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. File prior year taxes You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. File prior year taxes   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). File prior year taxes It does not include income passed through to shareholders of S corporations. File prior year taxes Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. File prior year taxes Distributions of other income or loss to limited partners are not net earnings from self-employment. File prior year taxes   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. File prior year taxes Qualified plan. File prior year taxes   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. File prior year taxes You can deduct contributions made to the plan for your employees. File prior year taxes Earnings on these contributions are generally tax free until distributed at retirement. File prior year taxes Profit-sharing, money purchase, and defined benefit plans are qualified plans. File prior year taxes A 401(k) plan is also a qualified plan. File prior year taxes Participant. File prior year taxes   A participant is an eligible employee who is covered by your retirement plan. File prior year taxes See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. File prior year taxes Partner. File prior year taxes   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. File prior year taxes For retirement plans, a partner is treated as an employee of the partnership. File prior year taxes Self-employed individual. File prior year taxes   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. File prior year taxes Sole proprietors and partners are self-employed. File prior year taxes Self-employment can include part-time work. File prior year taxes   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. File prior year taxes See Common-law employee and Net earnings from self-employment , earlier. File prior year taxes   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. File prior year taxes See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. File prior year taxes Sole proprietor. File prior year taxes   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. File prior year taxes For retirement plans, a sole proprietor is treated as both an employer and an employee. 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