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File Taxes For 2011 Free

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File Taxes For 2011 Free

File taxes for 2011 free 4. File taxes for 2011 free   Filing U. File taxes for 2011 free S. File taxes for 2011 free Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. File taxes for 2011 free S. File taxes for 2011 free Tax ReturnU. File taxes for 2011 free S. File taxes for 2011 free Armed Forces. File taxes for 2011 free Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. File taxes for 2011 free S. File taxes for 2011 free income tax return is required for your situation. File taxes for 2011 free If a U. File taxes for 2011 free S. File taxes for 2011 free return is required, your next step is to see if you meet the filing requirements. File taxes for 2011 free If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. File taxes for 2011 free This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. File taxes for 2011 free Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. File taxes for 2011 free S. File taxes for 2011 free income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. File taxes for 2011 free If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. File taxes for 2011 free S. File taxes for 2011 free tax return, your filing requirement may be less than the amount in Table 4-1. File taxes for 2011 free For details, see the information under Filing Requirement if Possession Income Is Excluded , later. File taxes for 2011 free Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. File taxes for 2011 free For more information, see the Form 1040 instructions. File taxes for 2011 free Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. File taxes for 2011 free S. File taxes for 2011 free tax return, you must determine your adjusted filing requirement. File taxes for 2011 free Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. File taxes for 2011 free Personal exemption. File taxes for 2011 free   When figuring your filing requirement, your personal exemption is allowed in full. File taxes for 2011 free Do not reduce it for this purpose. File taxes for 2011 free Do not include exemptions for your dependents. File taxes for 2011 free Allowable standard deduction. File taxes for 2011 free   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. File taxes for 2011 free Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. File taxes for 2011 free Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. File taxes for 2011 free S. File taxes for 2011 free income tax     Gross income from all sources (including excluded possession income)   Example. File taxes for 2011 free Barbara Spruce, a U. File taxes for 2011 free S. File taxes for 2011 free citizen, is single, under 65, and a bona fide resident of American Samoa. File taxes for 2011 free During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. File taxes for 2011 free S. File taxes for 2011 free income tax). File taxes for 2011 free Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. File taxes for 2011 free   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. File taxes for 2011 free You must file a U. File taxes for 2011 free S. File taxes for 2011 free income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. File taxes for 2011 free    1. File taxes for 2011 free Enter the allowable standard deduction you figured earlier under Allowable standard deduction . File taxes for 2011 free If your filing status is married filing separately, enter -0-   2. File taxes for 2011 free Personal exemption. File taxes for 2011 free If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. File taxes for 2011 free Add lines 1 and 2. File taxes for 2011 free You must file a U. File taxes for 2011 free S. File taxes for 2011 free income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. File taxes for 2011 free 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. File taxes for 2011 free . File taxes for 2011 free . File taxes for 2011 free AND at the end of 2013 you were*. File taxes for 2011 free . File taxes for 2011 free . File taxes for 2011 free THEN file a return if your gross income** was at least. File taxes for 2011 free . File taxes for 2011 free . File taxes for 2011 free single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File taxes for 2011 free ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). File taxes for 2011 free Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). File taxes for 2011 free If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. File taxes for 2011 free *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. File taxes for 2011 free Example 1. File taxes for 2011 free James and Joan Thompson, one over 65, are U. File taxes for 2011 free S. File taxes for 2011 free citizens and bona fide residents of Puerto Rico during the entire tax year. File taxes for 2011 free They file a joint income tax return. File taxes for 2011 free During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. File taxes for 2011 free S. File taxes for 2011 free income tax). File taxes for 2011 free Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. File taxes for 2011 free S. File taxes for 2011 free income tax return because their gross income subject to U. File taxes for 2011 free S. File taxes for 2011 free tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). File taxes for 2011 free Example 2. File taxes for 2011 free Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. File taxes for 2011 free S. File taxes for 2011 free income tax return because her gross income subject to U. File taxes for 2011 free S. File taxes for 2011 free tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). File taxes for 2011 free If you must file a U. File taxes for 2011 free S. File taxes for 2011 free income tax return, you may be able to file a paperless return using IRS e-file. File taxes for 2011 free See your form instructions or visit our website at IRS. File taxes for 2011 free gov. File taxes for 2011 free When To File If you file on a calendar year basis, the due date for filing your U. File taxes for 2011 free S. File taxes for 2011 free income tax return is April 15 following the end of your tax year. File taxes for 2011 free If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. File taxes for 2011 free If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. File taxes for 2011 free For your 2013 tax return, the due date is April 15, 2014. File taxes for 2011 free If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. File taxes for 2011 free If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. File taxes for 2011 free See your form instructions for a list of designated private delivery services. File taxes for 2011 free Extension of Time To File You can get an extension of time to file your U. File taxes for 2011 free S. File taxes for 2011 free income tax return. File taxes for 2011 free Special rules apply for those living outside the United States. File taxes for 2011 free Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. File taxes for 2011 free Example. File taxes for 2011 free If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. File taxes for 2011 free Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. File taxes for 2011 free If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. File taxes for 2011 free You may also be charged penalties (see the Instructions for Form 4868). File taxes for 2011 free How to get the automatic extension. File taxes for 2011 free   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. File taxes for 2011 free E-file Form 4868 using your personal computer or a tax professional. File taxes for 2011 free E-file and pay by credit or debit card. File taxes for 2011 free Your payment must be at least $1. File taxes for 2011 free You may pay by phone or over the Internet. File taxes for 2011 free Do not file Form 4868. File taxes for 2011 free File a paper Form 4868. File taxes for 2011 free If you are a fiscal year taxpayer, you must file a paper Form 4868. File taxes for 2011 free See Form 4868 for information on getting an extension using these options. File taxes for 2011 free When to file. File taxes for 2011 free   You must request the automatic extension by the due date for your return. File taxes for 2011 free You can file your return any time before the 6-month extension period ends. File taxes for 2011 free When you file your return. File taxes for 2011 free   Enter any payment you made related to the extension of time to file on Form 1040, line 68. File taxes for 2011 free If you file Form 1040A, U. File taxes for 2011 free S. File taxes for 2011 free Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. File taxes for 2011 free Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. File taxes for 2011 free You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. File taxes for 2011 free Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. File taxes for 2011 free S. File taxes for 2011 free citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. File taxes for 2011 free However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. File taxes for 2011 free If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. File taxes for 2011 free For more information, see Publication 3, Armed Forces' Tax Guide. File taxes for 2011 free Married taxpayers. File taxes for 2011 free   If you file a joint return, only one spouse has to qualify for this automatic extension. File taxes for 2011 free However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. File taxes for 2011 free How to get the extension. File taxes for 2011 free   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. File taxes for 2011 free (See the situations listed under (2), earlier. File taxes for 2011 free ) Extension beyond 2 months. File taxes for 2011 free   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. File taxes for 2011 free File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). File taxes for 2011 free Be sure to check the box on Form 4868, line 8, if appropriate. File taxes for 2011 free   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File taxes for 2011 free   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File taxes for 2011 free Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. File taxes for 2011 free Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. File taxes for 2011 free If you are not including a check or a money order, send your U. File taxes for 2011 free S. File taxes for 2011 free tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. File taxes for 2011 free S. File taxes for 2011 free tax return and all attachments to:  Internal Revenue Service P. File taxes for 2011 free O. File taxes for 2011 free Box 1303 Charlotte, NC 28201-1303 USA Also send your U. File taxes for 2011 free S. File taxes for 2011 free return to these addresses if you are attaching Form 5074 or Form 8689. File taxes for 2011 free If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. File taxes for 2011 free Special Rules for Completing Your U. File taxes for 2011 free S. File taxes for 2011 free Tax Return If you are not excluding possession income from your U. File taxes for 2011 free S. File taxes for 2011 free tax return, follow the instructions for the specific forms you file. File taxes for 2011 free However, you may not qualify to claim the earned income credit (EIC). File taxes for 2011 free Earned income credit. File taxes for 2011 free   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. File taxes for 2011 free S. File taxes for 2011 free tax return. File taxes for 2011 free This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. File taxes for 2011 free S. File taxes for 2011 free Armed Forces. File taxes for 2011 free U. File taxes for 2011 free S. File taxes for 2011 free Armed Forces. File taxes for 2011 free   U. File taxes for 2011 free S. File taxes for 2011 free military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. File taxes for 2011 free Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. File taxes for 2011 free Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. File taxes for 2011 free Income from American Samoa or Puerto Rico excluded. File taxes for 2011 free   You will not be allowed to take deductions and credits that apply to the excluded income. File taxes for 2011 free The additional information you need follows. File taxes for 2011 free Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. File taxes for 2011 free S. File taxes for 2011 free income tax return. File taxes for 2011 free Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. File taxes for 2011 free S. File taxes for 2011 free tax return. File taxes for 2011 free Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). File taxes for 2011 free Figuring the deduction. File taxes for 2011 free   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. File taxes for 2011 free   Gross income subject to U. File taxes for 2011 free S. File taxes for 2011 free income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). File taxes for 2011 free Moving expense deduction. File taxes for 2011 free   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. File taxes for 2011 free Likewise, the expenses of a move back to the United States are generally attributable to U. File taxes for 2011 free S. File taxes for 2011 free earned income. File taxes for 2011 free   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. File taxes for 2011 free S. File taxes for 2011 free tax return. File taxes for 2011 free For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. File taxes for 2011 free   If you are claiming expenses for a move from a U. File taxes for 2011 free S. File taxes for 2011 free possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. File taxes for 2011 free For purposes of deducting moving expenses, the possessions are considered part of the United States. File taxes for 2011 free See Publication 521, Moving Expenses, for information about what expenses are deductible. File taxes for 2011 free Self-employment tax deduction. File taxes for 2011 free   Generally, if you are reporting self-employment income on your U. File taxes for 2011 free S. File taxes for 2011 free return, you can include the deductible part of your self-employment tax on Form 1040, line 27. File taxes for 2011 free This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). File taxes for 2011 free   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. File taxes for 2011 free   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. File taxes for 2011 free This would happen if, for instance, you have two businesses and only the income from one of them is excludable. File taxes for 2011 free   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. File taxes for 2011 free   Self-employment income subject to U. File taxes for 2011 free S. File taxes for 2011 free income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. File taxes for 2011 free Include the deductible part of this amount on Form 1040, line 27. File taxes for 2011 free Individual retirement arrangement (IRA) deduction. File taxes for 2011 free   Do not take excluded income into account when figuring your deductible IRA contribution. File taxes for 2011 free Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. File taxes for 2011 free To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. File taxes for 2011 free Then multiply your full standard deduction by the following fraction. File taxes for 2011 free   Gross income subject to U. File taxes for 2011 free S. File taxes for 2011 free income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). File taxes for 2011 free ” This calculation may not be the same as the one you used to determine if you need to file a U. File taxes for 2011 free S. File taxes for 2011 free tax return. File taxes for 2011 free Itemized Deductions Most itemized deductions do not apply to a particular type of income. File taxes for 2011 free However, itemized deductions can be divided into three categories. File taxes for 2011 free Those that apply specifically to excluded income, such as employee business expenses, are not deductible. File taxes for 2011 free Those that apply specifically to income subject to U. File taxes for 2011 free S. File taxes for 2011 free income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. File taxes for 2011 free Those that do not apply to specific income must be allocated between your gross income subject to U. File taxes for 2011 free S. File taxes for 2011 free income tax and your total gross income from all sources. File taxes for 2011 free The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. File taxes for 2011 free Example. File taxes for 2011 free In 2013, you and your spouse are both under 65 and U. File taxes for 2011 free S. File taxes for 2011 free citizens who are bona fide residents of Puerto Rico during the entire tax year. File taxes for 2011 free You file a joint income tax return. File taxes for 2011 free During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. File taxes for 2011 free S. File taxes for 2011 free gross income) and your spouse earned $60,000 from the U. File taxes for 2011 free S. File taxes for 2011 free Government. File taxes for 2011 free You have $16,000 of itemized deductions that do not apply to any specific type of income. File taxes for 2011 free These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). File taxes for 2011 free You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. File taxes for 2011 free   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. File taxes for 2011 free Overall limitation on itemized deductions. File taxes for 2011 free   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. File taxes for 2011 free Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. File taxes for 2011 free However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. File taxes for 2011 free See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. File taxes for 2011 free Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. File taxes for 2011 free S. File taxes for 2011 free tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. File taxes for 2011 free However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. File taxes for 2011 free S. File taxes for 2011 free tax return. File taxes for 2011 free The foreign tax credit is generally figured on Form 1116. File taxes for 2011 free If you have income, such as U. File taxes for 2011 free S. File taxes for 2011 free Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. File taxes for 2011 free You make this reduction for each separate income category. File taxes for 2011 free To find the amount of this reduction, use the following formula for each income category. File taxes for 2011 free Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. File taxes for 2011 free For more information on the foreign tax credit, see Publication 514. File taxes for 2011 free Example. File taxes for 2011 free Jason and Lynn Reddy are U. File taxes for 2011 free S. File taxes for 2011 free citizens who were bona fide residents of Puerto Rico during all of 2013. File taxes for 2011 free They file a joint tax return. File taxes for 2011 free The following table shows their excludable and taxable income for U. File taxes for 2011 free S. File taxes for 2011 free federal income tax purposes. File taxes for 2011 free   Taxable   Excludable Jason's wages from  U. File taxes for 2011 free S. File taxes for 2011 free Government $25,000     Lynn's wages from Puerto Rico  corp. File taxes for 2011 free     $15,000 Dividend from Puerto Rico corp. File taxes for 2011 free doing business in Puerto Rico     200 Dividend from U. File taxes for 2011 free S. File taxes for 2011 free  corp. File taxes for 2011 free doing business  in U. File taxes for 2011 free S. File taxes for 2011 free * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. File taxes for 2011 free   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. File taxes for 2011 free They have gross income of $26,000 for U. File taxes for 2011 free S. File taxes for 2011 free tax purposes. File taxes for 2011 free They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). File taxes for 2011 free They figure their foreign tax credit on two Forms 1116, which they must attach to their U. File taxes for 2011 free S. File taxes for 2011 free return. File taxes for 2011 free They fill out one Form 1116 for wages and one Form 1116 for the dividend. File taxes for 2011 free Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. File taxes for 2011 free   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. File taxes for 2011 free Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. File taxes for 2011 free A U. File taxes for 2011 free S. File taxes for 2011 free citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. File taxes for 2011 free This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. File taxes for 2011 free S. File taxes for 2011 free income tax return must otherwise be filed). File taxes for 2011 free Bona fide residents of the possessions discussed in this publication are considered U. File taxes for 2011 free S. File taxes for 2011 free residents for this purpose and are subject to the self-employment tax. File taxes for 2011 free Forms to file. File taxes for 2011 free   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. File taxes for 2011 free If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. File taxes for 2011 free If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. File taxes for 2011 free If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. File taxes for 2011 free Do not file forms 1040-SS or 1040-PR with Form 1040. File taxes for 2011 free If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. File taxes for 2011 free Chapter 11 Bankruptcy cases. File taxes for 2011 free   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. File taxes for 2011 free S. File taxes for 2011 free Income Tax Return for Estates and Trusts) of the bankruptcy estate. File taxes for 2011 free However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. File taxes for 2011 free   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. File taxes for 2011 free   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. File taxes for 2011 free Additional Medicare Tax Beginning in 2013, a 0. File taxes for 2011 free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). File taxes for 2011 free Medicare wages and self-employment income are combined to determine if income exceeds the threshold. File taxes for 2011 free A self-employment loss should not be considered for purposes of this tax. File taxes for 2011 free RRTA compensation should be separately compared to the threshold. File taxes for 2011 free Your employer is responsible for withholding the 0. File taxes for 2011 free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. File taxes for 2011 free You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. File taxes for 2011 free There are no special rules for U. File taxes for 2011 free S. File taxes for 2011 free citizens and nonresident aliens living abroad for purposes of this provision. File taxes for 2011 free Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. File taxes for 2011 free For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. File taxes for 2011 free irs. File taxes for 2011 free gov and enter the following words in the search box: Additional Medicare Tax. File taxes for 2011 free You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. File taxes for 2011 free Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. File taxes for 2011 free 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. File taxes for 2011 free Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. File taxes for 2011 free The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File taxes for 2011 free Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. File taxes for 2011 free Forms to file. File taxes for 2011 free   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. File taxes for 2011 free For more information, see Form 8960 and its instructions. File taxes for 2011 free Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. File taxes for 2011 free This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. File taxes for 2011 free In this situation, you may need to make estimated tax payments. File taxes for 2011 free Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. File taxes for 2011 free Include the Additional Medicare Tax and Net Investment Income Tax if applicable. File taxes for 2011 free If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. File taxes for 2011 free Or, you can make your payments electronically and not have to file any paper forms. File taxes for 2011 free See the Form 1040-ES instructions for information on making payments. File taxes for 2011 free Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. File taxes for 2011 free American Samoa. File taxes for 2011 free The Commonwealth of Puerto Rico. File taxes for 2011 free The Commonwealth of the Northern Mariana Islands. File taxes for 2011 free Guam. File taxes for 2011 free The U. File taxes for 2011 free S. File taxes for 2011 free Virgin Islands. File taxes for 2011 free These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. File taxes for 2011 free Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. File taxes for 2011 free How to make your request. File taxes for 2011 free   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. File taxes for 2011 free R. File taxes for 2011 free B. File taxes for 2011 free 900 available at www. File taxes for 2011 free irs. File taxes for 2011 free gov/pub/irs-irbs/irb06-49. File taxes for 2011 free pdf. File taxes for 2011 free    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. File taxes for 2011 free S. File taxes for 2011 free competent authority assistance under tax treaties. File taxes for 2011 free As noted, an update to Revenue Procedure 2006-23 will be published in the future. File taxes for 2011 free   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. File taxes for 2011 free It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. File taxes for 2011 free You (or a person having authority to sign your federal return) must sign and date the request. File taxes for 2011 free    Send your written request for U. File taxes for 2011 free S. File taxes for 2011 free assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. File taxes for 2011 free W. File taxes for 2011 free  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. File taxes for 2011 free Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. File taxes for 2011 free S. File taxes for 2011 free tax paid on the income in question, you should file a claim on Form 1040X, Amended U. File taxes for 2011 free S. File taxes for 2011 free Individual Income Tax Return. File taxes for 2011 free Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. File taxes for 2011 free Attach a copy of the request to the form. File taxes for 2011 free Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. File taxes for 2011 free See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. File taxes for 2011 free Prev  Up  Next   Home   More Online Publications

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1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Where's My Refund? will give you personalized refund information
The IRS issues more than 9 out of 10 refunds in less than 21 days. Where’s My Refund? has the most up to date information available about your refund. The tool is updated once a day so you don’t need to check more often. IRS representatives can research the status of your refund only if you’ve already checked Where’s My Refund? and it’s been 21 days or more since you filed electronically, more than six weeks since you mailed your paper return, or if Where’s My Refund? directs you to contact us.

Interactive Tax Assistant (ITA)
The ITA tool is a tax law resource that takes you through a series of questions and provides you with responses to tax law questions.

IRS Tax Map
The IRS Tax Map gives you single-point access to tax law information by subject by integrating forms, instructions and publications into one research tool.

IRS2Go
With this smartphone application get the information you need - whenever you need it, wherever you are.

Contact Your Local IRS Office
IRS Taxpayer Assistance Centers are available for when you believe your issue is best handled face-to-face. Before you visit, check hours and services offered. Return preparation services are no longer available at your local IRS office. Use IRS Free File, free brand-name software that will figure your taxes for you. Or visit the nearest volunteer site for free help preparing and e-filing your tax return.

Information for Tax Professionals
Office of Professional Responsibility/Circular 230 - related issues.

Contact the IRS Return Preparer Program
PTIN call center phone numbers.

IRS Mailing Addresses ("Where to File")
For those who don't file their federal tax returns electronically, the "Where to File" pages provide mailing addresses for filing all paper tax returns. You may also use your appropriate "Where to File" address for other written correspondence with the IRS.

Contact Your Taxpayer Advocate
If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer a significant hardship/economic burden as a result of the administration of the tax laws, contact the Taxpayer Advocate Service. We have offices in all 50 states, the District of Columbia, and Puerto Rico.

How to Make an Offshore Voluntary Disclosure
Taxpayers wanting to report undisclosed income or assets should come in through the IRS Voluntary Disclosure Program.

Contact the Health Coverage Tax Credit Program
The legislation that authorized the Health Coverage Tax Credit (HCTC) expired January 1, 2014. This tax credit helped make health insurance more affordable for eligible individuals and their families by paying a significant portion of qualified health insurance premiums for tax years 2002 through 2013.

Contact IRS Internationally
International Services: IRS contact information for taxpayers who live outside the United States.

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.

Navigate IRS.gov
Get help navigating the site, finding information, using site features or understanding file formats. Chat or speak with a website customer service representative or send an email message or comment. Website assistance is available Monday-Friday.

Page Last Reviewed or Updated: 27-Mar-2014


 

The File Taxes For 2011 Free

File taxes for 2011 free Publication 570 - Additional Material Table of Contents This image is too large to be displayed in the current screen. File taxes for 2011 free Please click the link to view the image. File taxes for 2011 free Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications