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File State Tax Online

File state tax online Index A Active participation, Active participation. File state tax online Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. File state tax online Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. File state tax online Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. File state tax online Increasing amounts, Effect of increasing amounts at risk in subsequent years. File state tax online Nonrecourse financing, Nonrecourse financing. File state tax online At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. File state tax online Loss defined, Loss defined. File state tax online Partners, Loss limits for partners and S corporation shareholders. File state tax online S corporation shareholders, Loss limits for partners and S corporation shareholders. File state tax online Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. File state tax online Excluded business, Qualifying business. File state tax online Qualified corporation, Qualified corporation. File state tax online Qualifying business, Qualifying business. File state tax online Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. File state tax online C Closely held corporation, Closely held C corporation. File state tax online Commercial revitalization deduction, Commercial revitalization deduction (CRD). File state tax online Corporations Closely held, Corporations. File state tax online , Corporations. File state tax online Controlled group of, Controlled group of corporations. File state tax online Personal service, Corporations. File state tax online , Corporations. File state tax online Qualified, Qualified corporation. File state tax online CRD, Commercial revitalization deduction (CRD). File state tax online D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. File state tax online Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. File state tax online Gift, Dispositions by gift. File state tax online Installment sale, Installment sale of an entire interest. File state tax online Partial, Partial dispositions. File state tax online E Excluded business, definition of, Qualifying business. File state tax online F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. File state tax online Form 6198, Form 6198. File state tax online 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. File state tax online Free tax services, Free help with your tax return. File state tax online G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. File state tax online Limited partners, Limited partners. File state tax online M Material participation, Material Participation, Corporations. File state tax online Modified adjusted gross income, Phaseout rule. File state tax online N Nonrecourse loan, Nonrecourse financing. File state tax online P Participation, Participation. File state tax online Active, Active participation. File state tax online Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. File state tax online Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). File state tax online Q Qualified person, nonrecourse financing, Qualified person. File state tax online Qualifying business, at-risk rules, Qualifying business. File state tax online R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. File state tax online Rental activity $25,000 offset, Special $25,000 allowance. File state tax online Active participation, Active participation. File state tax online Exceptions, Exceptions. File state tax online Phaseout rule, Phaseout rule. File state tax online Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. File state tax online S Section 1245 property, Section 1245 property. File state tax online Self-charged interest, Self-charged interest. File state tax online Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. File state tax online Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. File state tax online T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. File state tax online W Worksheet 1, Worksheet 1. File state tax online Worksheet 3, Worksheet 3. File state tax online Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. File state tax online , Worksheet A. File state tax online Significant Participation Passive Activities Worksheet B, Worksheet B. File state tax online , Worksheet B. 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IRS Wants You to Know About Schemes, Scams and Cons:

If it sounds too good to be true, it probably is!" Seek professional advice from the IRS or a Tax Professional before you subscribe to any scheme that offers exemption from your obligation as a United States Citizen to pay taxes. Buying into a tax evasion scheme can be very costly.

Department of Justice Press Releases on Civil and Criminal Actions Taken as a Result of IRS Enforcement Activities

The Department of Justice issues press releases on IRS enforcement activities.

Tax Scams: How to Recognize and Avoid Them

To help the public recognize and avoid abusive tax schemes, the IRS offers an abundance of educational materials. Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. Education is the best way to avoid the pitfalls of these “too good to be true” tax scams.

Tax Scams/Consumer Alerts

Don't fall victim to tax scams. The IRS issues News Releases on some of the common scams, including the annual Dirty Dozen news release.

Special Advice for Law Enforcement on Avoiding Tax Preparer Scams

           Enforcing the Laws and Paying Taxes: Is there a Connection?

This is one of many outreach articles the IRS prepares to help educate the public about tax scams.  

Examples of Fraud Investigations

In addition to the  Tax Fraud Alerts page, Criminal Investigation (CI) wants you to know about other areas of fraud in which individuals have been criminally prosecuted

How Do You Report Suspected Tax Fraud Activity?
If you have information about an individual or company you suspect is not complying with the tax law, report this activity.


Criminal Investigation (CI)

Tax Fraud Alerts

Page Last Reviewed or Updated: 09-Jan-2014

The File State Tax Online

File state tax online Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). File state tax online However, you can still choose to use the previous carryback period. File state tax online You also can choose not to carry back an NOL and only carry it forward. File state tax online Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. File state tax online Corporations can file Form 1139, Corporation Application for Tentative Refund. File state tax online The instructions for these forms will be revised to reflect the new law. File state tax online Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. File state tax online Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. File state tax online These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. File state tax online Tax benefits for the New York Liberty Zone include the following. File state tax online A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. File state tax online It is allowed for the year the property is placed in service. File state tax online No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. File state tax online Classification of Liberty Zone leasehold improvement property as 5-year property. File state tax online Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. File state tax online An increased section 179 deduction for certain Liberty Zone property. File state tax online Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. File state tax online For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. File state tax online In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. File state tax online For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. File state tax online For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. File state tax online In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. File state tax online Other 2001 Changes Other changes are discussed in the following chapters. File state tax online Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. File state tax online Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. File state tax online As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. File state tax online For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. File state tax online Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. File state tax online The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. File state tax online This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. File state tax online For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File state tax online Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. File state tax online For more information on marginal production, see section 613A(c) of the Internal Revenue Code. File state tax online Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. File state tax online The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. File state tax online Certain limits apply. File state tax online For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File state tax online Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. File state tax online Previously, the credit was only allowed for plans established after December 31, 2001. File state tax online For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. File state tax online Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. File state tax online For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File state tax online Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. File state tax online For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File state tax online Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. File state tax online The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. File state tax online The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. File state tax online For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. File state tax online Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. File state tax online Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. File state tax online Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. File state tax online However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. File state tax online Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. File state tax online To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. File state tax online However, certain property placed in service before January 1, 2006, may meet this test. File state tax online Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. File state tax online The property has an estimated production period of more than 2 years. File state tax online The property has an estimated production period of more than 1 year and it costs more than $1 million. File state tax online Transportation property is any tangible personal property used in the trade or business of transporting persons or property. File state tax online For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. File state tax online Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. File state tax online You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. File state tax online Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. File state tax online These special rules have been extended to include property placed in service in 2004. File state tax online For more information about these rules, see Publication 946, How To Depreciate Property. File state tax online Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. File state tax online For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File state tax online Prev  Up  Next   Home   More Online Publications