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File State Tax Returns Free

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File State Tax Returns Free

File state tax returns free 30. File state tax returns free   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. File state tax returns free This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. File state tax returns free Figuring Your Tax Your income tax is based on your taxable income. File state tax returns free After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. File state tax returns free The result is your total tax. File state tax returns free Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. File state tax returns free This section provides a general outline of how to figure your tax. File state tax returns free You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. File state tax returns free If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. File state tax returns free Tax. File state tax returns free   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. File state tax returns free However, there are special methods if your income includes any of the following items. File state tax returns free A net capital gain. File state tax returns free (See chapter 16. File state tax returns free ) Qualified dividends taxed at the same rates as a net capital gain. File state tax returns free (See chapters 8 and 16. File state tax returns free ) Lump-sum distributions. File state tax returns free (See chapter 10. File state tax returns free ) Farming or fishing income. File state tax returns free (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. File state tax returns free ) Unearned income over $2,000 for certain children. File state tax returns free (See chapter 31. File state tax returns free ) Parents' election to report child's interest and dividends. File state tax returns free (See chapter 31. File state tax returns free ) Foreign earned income exclusion or the housing exclusion. File state tax returns free (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. File state tax returns free ) Credits. File state tax returns free   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. File state tax returns free Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. File state tax returns free The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. File state tax returns free CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. File state tax returns free See Payments , later. File state tax returns free   There are other credits that are not discussed in this publication. File state tax returns free These include the following credits. File state tax returns free General business credit, which is made up of several separate business-related credits. File state tax returns free These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. File state tax returns free Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. File state tax returns free See Form 8835, Part II. File state tax returns free Work opportunity credit. File state tax returns free See Form 5884. File state tax returns free Credit for employer social security and Medicare taxes paid on certain employee tips. File state tax returns free See Form 8846. File state tax returns free Other taxes. File state tax returns free   After you subtract your tax credits, determine whether there are any other taxes you must pay. File state tax returns free This chapter does not explain these other taxes. File state tax returns free You can find that information in other chapters of this publication and your form instructions. File state tax returns free See the following table for other taxes you may need to add to your income tax. File state tax returns free OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). File state tax returns free   There are other taxes that are not discussed in this publication. File state tax returns free These include the following items. File state tax returns free Self-employment tax. File state tax returns free You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). File state tax returns free Your net earnings from self-employment from other than church employee income were $400 or more. File state tax returns free The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. File state tax returns free If you received a Form 1099-MISC, see the Instructions for Recipient on the back. File state tax returns free Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. File state tax returns free You had church employee income of $108. File state tax returns free 28 or more. File state tax returns free Additional Medicare Tax. File state tax returns free Beginning in 2013, you may be subject to a 0. File state tax returns free 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. File state tax returns free For more information, see the Instructions for Form 1040, line 60 and Form 8959. File state tax returns free Net Investment Income Tax (NIIT). File state tax returns free Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File state tax returns free NIIT is a 3. File state tax returns free 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. File state tax returns free For more information, see the Instructions for Form 1040, line 60 and Form 8960. File state tax returns free Recapture taxes. File state tax returns free You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. File state tax returns free For more information, see the instructions for Form 1040, line 60. File state tax returns free Section 72(m)(5) excess benefits tax. File state tax returns free If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. File state tax returns free See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. File state tax returns free Uncollected social security and Medicare tax on group-term life insurance. File state tax returns free If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. File state tax returns free The amount should be shown in box 12 of your Form W-2 with codes M and N. File state tax returns free Tax on golden parachute payments. File state tax returns free This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. File state tax returns free The amount should be shown in box 12 of your Form W-2 with code K. File state tax returns free See the instructions for Form 1040, line 60. File state tax returns free Tax on accumulation distribution of trusts. File state tax returns free This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. File state tax returns free See Form 4970 and its instructions. File state tax returns free Additional tax on HSAs or MSAs. File state tax returns free If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. File state tax returns free See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. File state tax returns free Additional tax on Coverdell ESAs. File state tax returns free This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. File state tax returns free See Publication 970, Tax Benefits for Education, and Form 5329. File state tax returns free Additional tax on qualified tuition programs. File state tax returns free This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. File state tax returns free See Publication 970 and Form 5329. File state tax returns free Excise tax on insider stock compensation from an expatriated corporation. File state tax returns free You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. File state tax returns free For more information, see the instructions for Form 1040, line 60. File state tax returns free Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. File state tax returns free This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. File state tax returns free For more information, see the instructions for Form 1040, line 60. File state tax returns free Interest on the tax due on installment income from the sale of certain residential lots and timeshares. File state tax returns free For more information, see the instructions for Form 1040, line 60. File state tax returns free Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. File state tax returns free For more information, see the instructions for Form 1040, line 60. File state tax returns free Repayment of first-time homebuyer credit. File state tax returns free For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. File state tax returns free Also see the instructions for Form 1040, line 59b. File state tax returns free Payments. File state tax returns free   After you determine your total tax, figure the total payments you have already made for the year. File state tax returns free Include credits that are treated as payments. File state tax returns free This chapter does not explain these payments and credits. File state tax returns free You can find that information in other chapters of this publication and your form instructions. File state tax returns free See the following table for amounts you can include in your total payments. File state tax returns free PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. File state tax returns free This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. File state tax returns free It is claimed on Form 1040, line 70. File state tax returns free See Form 4136, Credit for Federal Tax Paid on Fuels. File state tax returns free Refund or balance due. File state tax returns free   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. File state tax returns free If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. File state tax returns free S. File state tax returns free savings bonds instead of receiving a paper check. File state tax returns free Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. File state tax returns free The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. File state tax returns free Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. File state tax returns free You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. File state tax returns free See Form 6251, Alternative Minimum Tax — Individuals. File state tax returns free Adjustments and tax preference items. File state tax returns free   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. File state tax returns free More information. File state tax returns free   For more information about the AMT, see the instructions for Form 6251. File state tax returns free Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. File state tax returns free If the IRS figures your tax and you paid too much, you will receive a refund. File state tax returns free If you did not pay enough, you will receive a bill for the balance. File state tax returns free To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. File state tax returns free The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. File state tax returns free When the IRS cannot figure your tax. File state tax returns free   The IRS cannot figure your tax for you if any of the following apply. File state tax returns free You want your refund directly deposited into your accounts. File state tax returns free You want any part of your refund applied to your 2014 estimated tax. File state tax returns free You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. File state tax returns free Your taxable income is $100,000 or more. File state tax returns free You itemize deductions. File state tax returns free You file any of the following forms. File state tax returns free Form 2555, Foreign Earned Income. File state tax returns free Form 2555-EZ, Foreign Earned Income Exclusion. File state tax returns free Form 4137, Social Security and Medicare Tax on Unreported Tip Income. File state tax returns free Form 4970, Tax on Accumulation Distribution of Trusts. File state tax returns free Form 4972, Tax on Lump-Sum Distributions. File state tax returns free Form 6198, At-Risk Limitations. File state tax returns free Form 6251, Alternative Minimum Tax—Individuals. File state tax returns free Form 8606, Nondeductible IRAs. File state tax returns free Form 8615, Tax for Certain Children Who Have Unearned Income. File state tax returns free Form 8814, Parents' Election To Report Child's Interest and Dividends. File state tax returns free Form 8839, Qualified Adoption Expenses. File state tax returns free Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. File state tax returns free Form 8889, Health Savings Accounts (HSAs). File state tax returns free Form 8919, Uncollected Social Security and Medicare Tax on Wages. File state tax returns free Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. File state tax returns free Enter your social security number in the space provided. File state tax returns free If you are married, enter the social security numbers of you and your spouse even if you file separately. File state tax returns free Sign and date your return and enter your occupation(s). File state tax returns free If you are filing a joint return, both you and your spouse must sign it. File state tax returns free Enter your daytime phone number in the space provided. File state tax returns free This may help speed the processing of your return if we have a question that can be answered over the phone. File state tax returns free If you are filing a joint return, you may enter either your or your spouse's daytime phone number. File state tax returns free If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. File state tax returns free Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). File state tax returns free If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. File state tax returns free Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. File state tax returns free Attach a copy of each of your Forms W-2 to your paper return. File state tax returns free Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. File state tax returns free Mail your return to the Internal Revenue Service Center for the area where you live. File state tax returns free A list of Service Center addresses is in the instructions for your tax return. File state tax returns free Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. File state tax returns free Do not complete lines 9 through 12. File state tax returns free If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. File state tax returns free Payments. File state tax returns free   Enter any federal income tax withheld on line 7. File state tax returns free Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. File state tax returns free Earned income credit. File state tax returns free   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. File state tax returns free Enter “EIC” in the space to the left of line 8a. File state tax returns free Enter the nontaxable combat pay you elect to include in earned income on line 8b. File state tax returns free   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. File state tax returns free For details, see the Form 1040EZ Instructions. File state tax returns free Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. File state tax returns free If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. File state tax returns free Do not complete line 28. File state tax returns free Complete lines 29 through 33 and 36 through 40 if they apply to you. File state tax returns free However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. File state tax returns free Also, enter any write-in information that applies to you in the space to the left of line 41. File state tax returns free Do not complete lines 34, 35, and 42 through 46. File state tax returns free Payments. File state tax returns free   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. File state tax returns free Enter any estimated tax payments you made on line 37. File state tax returns free Credit for child and dependent care expenses. File state tax returns free   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. File state tax returns free Enter the amount of the credit on line 29. File state tax returns free The IRS will not figure this credit. File state tax returns free Credit for the elderly or the disabled. File state tax returns free   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. File state tax returns free Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. File state tax returns free On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. File state tax returns free Complete Part II and Part III, lines 11 and 13, if they apply. File state tax returns free Earned income credit. File state tax returns free   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. File state tax returns free Enter “EIC” to the left of the entry space for line 38a. File state tax returns free Enter the nontaxable combat pay you elect to include in earned income on line 38b. File state tax returns free    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. File state tax returns free If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. File state tax returns free   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. File state tax returns free For details, see the Form 1040A Instructions. File state tax returns free Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. File state tax returns free Do not complete line 44. File state tax returns free If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. File state tax returns free Read lines 45 through 71. File state tax returns free Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. File state tax returns free Also, do not complete line 55 and lines 73 through 77. File state tax returns free Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. File state tax returns free Payments. File state tax returns free   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. File state tax returns free Enter any estimated tax payments you made on line 63. File state tax returns free Credit for child and dependent care expenses. File state tax returns free   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. File state tax returns free Enter the amount of the credit on line 48. File state tax returns free The IRS will not figure this credit. File state tax returns free Credit for the elderly or the disabled. File state tax returns free   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. File state tax returns free Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. File state tax returns free On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. File state tax returns free Complete Part II and Part III, lines 11 and 13, if they apply. File state tax returns free Earned income credit. File state tax returns free   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. File state tax returns free Enter “EIC” on the dotted line next to Form 1040, line 64a. File state tax returns free Enter the nontaxable combat pay you elect to include in earned income on line 64b. File state tax returns free   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. File state tax returns free If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. File state tax returns free   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. File state tax returns free For details, see the Form 1040 Instructions. File state tax returns free Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Texas Office of the Attorney General

Website: Texas Office of the Attorney General

Address: Texas Office of the Attorney General
Consumer Protection Division
PO Box 12548
Austin, TX 78711-2548

Toll-free: 1-800-621-0508

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Regional Consumer Protection Offices

Office of the Attorney General - Dallas Region

Website: Office of the Attorney General - Dallas Region

Address: Office of the Attorney General - Dallas Region
Consumer Protection Division
1412 Main St., Suite 810
Dallas, TX 75202

Phone Number: 214-969-5310

Toll-free: 1-800-621-0508 (TX)

Office of the Attorney General - El Paso Region

Website: Office of the Attorney General - El Paso Region

Address: Office of the Attorney General - El Paso Region
Consumer Protection Division
401 E. Franklin Ave., Suite 530
El Paso, TX 79901

Phone Number: 915-834-5800

Toll-free: 1-800-621-0508

Office of the Attorney General - Houston Region

Website: Office of the Attorney General - Houston Region

Address: Office of the Attorney General - Houston Region
Consumer Protection Division
808 Travis St., Suite 1520
Houston, TX 77002-1702

Phone Number: 713-223-5886

Toll-free: 1-800-621-0508

Office of the Attorney General - McAllen Region

Website: Office of the Attorney General - McAllen Region

Address: Office of the Attorney General - McAllen Region
Consumer Protection Division
3201 N. McColl Rd., Suite B
McAllen, TX 78501

Phone Number: 956-682-4547

Toll-free: 1-800-621-0508 (TX)

Office of the Attorney General - San Antonio Region

Website: Office of the Attorney General - San Antonio Region

Address: Office of the Attorney General - San Antonio Region
Consumer Protection Division
115 E. Travis St., Suite 925
San Antonio, TX 78205

Phone Number: 210-225-4191

Toll-free: 1-800-621-0508 (TX)

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County Consumer Protection Offices

Dallas County District Attorneys Office

Website: Dallas County District Attorneys Office

Address: Dallas County District Attorneys Office
Check Division/ID Fraud
133 N. Industrial Blvd., LB 19
Dallas, TX 75207

Phone Number: 214-653-3672

Harris County District Attorney's Office

Website: Harris County District Attorney's Office

Address: Harris County District Attorney's Office
Consumer Protection Section
1201 Franklin St., Suite 600
Houston, TX 77002-1923

Phone Number: 713-755-5836

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Consumer Assistance Activities
2601 N. Lamar Blvd., Suite 201
Austin, TX 78705

Phone Number: 512-475-1300

Toll-free: 1-877-276-5554 (Consumer Hotline)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection (111-1A)
PO Box 149091
Austin, TX 78714-9091

Phone Number: 512-463-6515

Toll-free: 1-800-252-3439

TTY: 512 322-4238

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

State Securities Board

Website: State Securities Board

Address: State Securities Board
PO Box 13167
Austin, TX 78711-3167

Phone Number: 512-305-8300

Toll-free: 1-888-663-0009

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Customer Protection
PO Box 13326
Austin, TX 78711-3326

Phone Number: 512-936-7120

Toll-free: 1-888-782-8477

TTY: 1-800-735-2988

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The File State Tax Returns Free

File state tax returns free 6. File state tax returns free   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. File state tax returns free Dual status does not refer to your citizenship; it refers only to your resident status in the United States. File state tax returns free In determining your U. File state tax returns free S. File state tax returns free income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. File state tax returns free The most common dual-status tax years are the years of arrival and departure. File state tax returns free See Dual-Status Aliens in chapter 1. File state tax returns free If you are married and choose to be treated as a U. File state tax returns free S. File state tax returns free resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. File state tax returns free Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. File state tax returns free Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. File state tax returns free S. File state tax returns free Individual Income Tax Return 1040-C U. File state tax returns free S. File state tax returns free Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. File state tax returns free S. File state tax returns free Estimated Tax for Nonresident Alien Individuals 1040NR U. File state tax returns free S. File state tax returns free Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. File state tax returns free Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. File state tax returns free If you have not previously established a fiscal tax year, your tax year is the calendar year. File state tax returns free A calendar year is 12 consecutive months ending on December 31. File state tax returns free If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. File state tax returns free S. File state tax returns free resident for any calendar year, you will be treated as a U. File state tax returns free S. File state tax returns free resident for any part of your fiscal year that falls within that calendar year. File state tax returns free Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. File state tax returns free Income from sources outside the United States is taxable if you receive it while you are a resident alien. File state tax returns free The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. File state tax returns free For the part of the year you are a nonresident alien, you are taxed on income from U. File state tax returns free S. File state tax returns free sources and on certain foreign source income treated as effectively connected with a U. File state tax returns free S. File state tax returns free trade or business. File state tax returns free (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. File state tax returns free ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. File state tax returns free The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. File state tax returns free S. File state tax returns free citizen after receiving it and before the end of the year. File state tax returns free Income from U. File state tax returns free S. File state tax returns free sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. File state tax returns free Generally, tax treaty provisions apply only to the part of the year you were a nonresident. File state tax returns free In certain cases, however, treaty provisions may apply while you were a resident alien. File state tax returns free See chapter 9 for more information. File state tax returns free When determining what income is taxed in the United States, you must consider exemptions under U. File state tax returns free S. File state tax returns free tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. File state tax returns free For a further discussion of tax treaties, see chapter 9. File state tax returns free Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. File state tax returns free 1) Standard deduction. File state tax returns free   You cannot use the standard deduction allowed on Form 1040. File state tax returns free However, you can itemize any allowable deductions. File state tax returns free 2) Exemptions. File state tax returns free   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. File state tax returns free 3) Head of household. File state tax returns free   You cannot use the head of household Tax Table column or Tax Computation Worksheet. File state tax returns free 4) Joint return. File state tax returns free   You cannot file a joint return. File state tax returns free However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. File state tax returns free 5) Tax rates. File state tax returns free   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. File state tax returns free S. File state tax returns free trade or business. File state tax returns free You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. File state tax returns free However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. File state tax returns free S. File state tax returns free national. File state tax returns free  See the instructions for Form 1040NR to see if you qualify. File state tax returns free    A U. File state tax returns free S. File state tax returns free national is an individual who, although not a U. File state tax returns free S. File state tax returns free citizen, owes his or her allegiance to the United States. File state tax returns free U. File state tax returns free S. File state tax returns free nationals include American Samoans and Northern Mariana Islanders who chose to become U. File state tax returns free S. File state tax returns free nationals instead of U. File state tax returns free S. File state tax returns free citizens. File state tax returns free 6) Tax credits. File state tax returns free   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. File state tax returns free S. File state tax returns free citizen or resident, as discussed in chapter 1. File state tax returns free Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. File state tax returns free Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. File state tax returns free The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. File state tax returns free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. File state tax returns free Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. File state tax returns free S. File state tax returns free national, or Student or business apprentice from India. File state tax returns free For more information, see Exemptions in chapter 5. File state tax returns free How To Figure Tax When you figure your U. File state tax returns free S. File state tax returns free tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. File state tax returns free Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. File state tax returns free S. File state tax returns free citizens and residents. File state tax returns free Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. File state tax returns free You cannot take any deductions against this income. File state tax returns free Social security and railroad retirement benefits. File state tax returns free   During the part of the year you are a nonresident alien, 85% of any U. File state tax returns free S. File state tax returns free social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. File state tax returns free (See The 30% Tax in chapter 4. File state tax returns free )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. File state tax returns free Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. File state tax returns free If you received U. File state tax returns free S. File state tax returns free social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. File state tax returns free You will not receive separate statements for the benefits received during your periods of U. File state tax returns free S. File state tax returns free residence and nonresidence. File state tax returns free Therefore, it is important for you to keep careful records of these amounts. File state tax returns free You will need this information to properly complete your return and determine your tax liability. File state tax returns free If you received railroad retirement benefits while you were a nonresident alien, the U. File state tax returns free S. File state tax returns free Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. File state tax returns free If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. File state tax returns free Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. File state tax returns free Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. File state tax returns free There are certain restrictions that may apply. File state tax returns free These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. File state tax returns free Foreign tax credit. File state tax returns free   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. File state tax returns free   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. File state tax returns free For more information, see the Instructions for Form 1116 and Publication 514. File state tax returns free Child and dependent care credit. File state tax returns free   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. File state tax returns free Generally, you must be able to claim an exemption for your dependent. File state tax returns free   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. File state tax returns free   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. File state tax returns free   For more information, get Publication 503 and Form 2441. File state tax returns free Retirement savings contributions credit. File state tax returns free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. File state tax returns free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. File state tax returns free Use Form 8880 to figure the credit. File state tax returns free For more information, see Publication 590. File state tax returns free Child tax credit. File state tax returns free   You may be able to take this credit if you have a qualifying child. File state tax returns free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. File state tax returns free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). File state tax returns free Is a U. File state tax returns free S. File state tax returns free citizen, a U. File state tax returns free S. File state tax returns free national, or a resident alien. File state tax returns free Did not provide over half of his or her own support for 2013. File state tax returns free Lived with you more than half of 2013. File state tax returns free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. File state tax returns free Is claimed as a dependent on your return. File state tax returns free An adopted child is always treated as your own child. File state tax returns free An adopted child includes a child lawfully placed with you for legal adoption. File state tax returns free   See your form instructions for additional details. File state tax returns free Adoption credit. File state tax returns free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. File state tax returns free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. File state tax returns free To claim the adoption credit, file Form 8839 with the U. File state tax returns free S. File state tax returns free income tax return that you file. File state tax returns free   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. File state tax returns free S. File state tax returns free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). File state tax returns free Payments You can report as payments against your U. File state tax returns free S. File state tax returns free income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. File state tax returns free These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. File state tax returns free S. File state tax returns free sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. File state tax returns free Forms To File The U. File state tax returns free S. File state tax returns free income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. File state tax returns free Resident at end of year. File state tax returns free   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. File state tax returns free S. File state tax returns free resident on the last day of the tax year. File state tax returns free Write “Dual-Status Return” across the top of the return. File state tax returns free Attach a statement to your return to show the income for the part of the year you are a nonresident. File state tax returns free You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. File state tax returns free Nonresident at end of year. File state tax returns free   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. File state tax returns free S. File state tax returns free resident on the last day of the tax year. File state tax returns free Write “Dual-Status Return” across the top of the return. File state tax returns free Attach a statement to your return to show the income for the part of the year you are a resident. File state tax returns free You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. File state tax returns free   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. File state tax returns free For more information, see Expatriation Tax in chapter 4. File state tax returns free Statement. File state tax returns free   Any statement must have your name, address, and taxpayer identification number on it. File state tax returns free You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. File state tax returns free When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. File state tax returns free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. File state tax returns free In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. File state tax returns free If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. File state tax returns free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. File state tax returns free If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. File state tax returns free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. File state tax returns free In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. File state tax returns free O. File state tax returns free Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. File state tax returns free Prev  Up  Next   Home   More Online Publications