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Filing Taxes Online 1040ez

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Filing Taxes Online 1040ez

Filing taxes online 1040ez 2. Filing taxes online 1040ez   Filing Status Table of Contents What's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Filing taxes online 1040ez Divorce and remarriage. Filing taxes online 1040ez Annulled marriages. Filing taxes online 1040ez Head of household or qualifying widow(er) with dependent child. Filing taxes online 1040ez Considered married. Filing taxes online 1040ez Same-sex marriage. Filing taxes online 1040ez Spouse died during the year. Filing taxes online 1040ez Married persons living apart. Filing taxes online 1040ez Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child What's New Filing status for same-sex married couples. Filing taxes online 1040ez  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Filing taxes online 1040ez See Same-sex marriage under Marital Status, later. Filing taxes online 1040ez Introduction This chapter helps you determine which filing status to use. Filing taxes online 1040ez There are five filing statuses. Filing taxes online 1040ez Single. Filing taxes online 1040ez Married Filing Jointly. Filing taxes online 1040ez Married Filing Separately. Filing taxes online 1040ez Head of Household. Filing taxes online 1040ez Qualifying Widow(er) With Dependent Child. Filing taxes online 1040ez If more than one filing status applies to you, choose the one that will give you the lowest tax. Filing taxes online 1040ez You must determine your filing status before you can determine whether you must file a tax return (chapter 1), your standard deduction (chapter 20), and your tax (chapter 30). Filing taxes online 1040ez You also use your filing status to determine whether you are eligible to claim certain deductions and credits. Filing taxes online 1040ez Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 519 U. Filing taxes online 1040ez S. Filing taxes online 1040ez Tax Guide for Aliens 555 Community Property Marital Status In general, your filing status depends on whether you are considered unmarried or married. Filing taxes online 1040ez Unmarried persons. Filing taxes online 1040ez   You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree. Filing taxes online 1040ez State law governs whether you are married or legally separated under a divorce or separate maintenance decree. Filing taxes online 1040ez Divorced persons. Filing taxes online 1040ez   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year. Filing taxes online 1040ez Divorce and remarriage. Filing taxes online 1040ez   If you obtain a divorce for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to and do, in fact, remarry each other in the next tax year, you and your spouse must file as married individuals in both years. Filing taxes online 1040ez Annulled marriages. Filing taxes online 1040ez    If you obtain a court decree of annulment, which holds that no valid marriage ever existed, you are considered unmarried even if you filed joint returns for earlier years. Filing taxes online 1040ez You must file Form 1040X, Amended U. Filing taxes online 1040ez S. Filing taxes online 1040ez Individual Income Tax Return, claiming single or head of household status for all tax years that are affected by the annulment and are not closed by the statute of limitations for filing a tax return. Filing taxes online 1040ez Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later. Filing taxes online 1040ez If you filed your original return early (for example, March 1), your return is considered filed on the due date (generally April 15). Filing taxes online 1040ez However, if you had an extension to file (for example, until October 15) but you filed earlier and we received it on July 1, your return is considered filed on July 1. Filing taxes online 1040ez Head of household or qualifying widow(er) with dependent child. Filing taxes online 1040ez   If you are considered unmarried, you may be able to file as a head of household or as a qualifying widow(er) with a dependent child. Filing taxes online 1040ez See Head of Household and Qualifying Widow(er) With Dependent Child to see if you qualify. Filing taxes online 1040ez Married persons. Filing taxes online 1040ez   If you are considered married, you and your spouse can file a joint return or separate returns. Filing taxes online 1040ez Considered married. Filing taxes online 1040ez   You are considered married for the whole year if, on the last day of your tax year, you and your spouse meet any one of the following tests. Filing taxes online 1040ez You are married and living together as a married couple. Filing taxes online 1040ez You are living together in a common law marriage recognized in the state where you now live or in the state where the common law marriage began. Filing taxes online 1040ez You are married and living apart, but not legally separated under a decree of divorce or separate maintenance. Filing taxes online 1040ez You are separated under an interlocutory (not final) decree of divorce. Filing taxes online 1040ez Same-sex marriage. Filing taxes online 1040ez   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Filing taxes online 1040ez The term “spouse” includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Filing taxes online 1040ez However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Filing taxes online 1040ez For more details, see Publication 501. Filing taxes online 1040ez Spouse died during the year. Filing taxes online 1040ez   If your spouse died during the year, you are considered married for the whole year for filing status purposes. Filing taxes online 1040ez   If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. Filing taxes online 1040ez For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child . Filing taxes online 1040ez   If you remarried before the end of the tax year, you can file a joint return with your new spouse. Filing taxes online 1040ez Your deceased spouse's filing status is married filing separately for that year. Filing taxes online 1040ez Married persons living apart. Filing taxes online 1040ez   If you live apart from your spouse and meet certain tests, you may be able to file as head of household even if you are not divorced or legally separated. Filing taxes online 1040ez If you qualify to file as head of household instead of married filing separately, your standard deduction will be higher. Filing taxes online 1040ez Also, your tax may be lower, and you may be able to claim the earned income credit. Filing taxes online 1040ez See Head of Household , later. Filing taxes online 1040ez Single Your filing status is single if you are considered unmarried and you do not qualify for another filing status. Filing taxes online 1040ez To determine your marital status, see Marital Status , earlier. Filing taxes online 1040ez Widow(er). Filing taxes online 1040ez   Your filing status may be single if you were widowed before January 1, 2013, and did not remarry before the end of 2013. Filing taxes online 1040ez You may, however, be able to use another filing status that will give you a lower tax. Filing taxes online 1040ez See Head of Household and Qualifying Widow(er) With Dependent Child , later, to see if you qualify. Filing taxes online 1040ez How to file. Filing taxes online 1040ez   You can file Form 1040. Filing taxes online 1040ez If you have taxable income of less than $100,000, you may be able to file Form 1040A. Filing taxes online 1040ez If, in addition, you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Filing taxes online 1040ez If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Filing taxes online 1040ez Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax. Filing taxes online 1040ez Married Filing Jointly You can choose married filing jointly as your filing status if you are considered married and both you and your spouse agree to file a joint return. Filing taxes online 1040ez On a joint return, you and your spouse report your combined income and deduct your combined allowable expenses. Filing taxes online 1040ez You can file a joint return even if one of you had no income or deductions. Filing taxes online 1040ez If you and your spouse decide to file a joint return, your tax may be lower than your combined tax for the other filing statuses. Filing taxes online 1040ez Also, your standard deduction (if you do not itemize deductions) may be higher, and you may qualify for tax benefits that do not apply to other filing statuses. Filing taxes online 1040ez If you and your spouse each have income, you may want to figure your tax both on a joint return and on separate returns (using the filing status of married filing separately). Filing taxes online 1040ez You can choose the method that gives the two of you the lower combined tax. Filing taxes online 1040ez How to file. Filing taxes online 1040ez   If you file as married filing jointly, you can use Form 1040. Filing taxes online 1040ez If you and your spouse have taxable income of less than $100,000, you may be able to file Form 1040A. Filing taxes online 1040ez If, in addition, you and your spouse have no dependents, are both under 65 and not blind, and meet other requirements, you can file Form 1040EZ. Filing taxes online 1040ez If you file Form 1040 or Form 1040A, show this filing status by checking the box on line 2. Filing taxes online 1040ez Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Filing taxes online 1040ez Spouse died. Filing taxes online 1040ez   If your spouse died during the year, you are considered married for the whole year and can choose married filing jointly as your filing status. Filing taxes online 1040ez See Spouse died during the year under Marital Status, earlier, for more information. Filing taxes online 1040ez   If your spouse died in 2014 before filing a 2013 return, you can choose married filing jointly as your filing status on your 2013 return. Filing taxes online 1040ez Divorced persons. Filing taxes online 1040ez   If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year and you cannot choose married filing jointly as your filing status. Filing taxes online 1040ez Filing a Joint Return Both you and your spouse must include all of your income, exemptions, and deductions on your joint return. Filing taxes online 1040ez Accounting period. Filing taxes online 1040ez   Both of you must use the same accounting period, but you can use different accounting methods. Filing taxes online 1040ez See Accounting Periods and Accounting Methods in chapter 1. Filing taxes online 1040ez Joint responsibility. Filing taxes online 1040ez   Both of you may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Filing taxes online 1040ez This means that if one spouse does not pay the tax due, the other may have to. Filing taxes online 1040ez Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. Filing taxes online 1040ez One spouse may be held responsible for all the tax due even if all the income was earned by the other spouse. Filing taxes online 1040ez You may want to file separately if: You believe your spouse is not reporting all of his or her income, or You do not want to be responsible for any taxes due if your spouse does not have enough tax withheld or does not pay enough estimated tax. Filing taxes online 1040ez Divorced taxpayer. Filing taxes online 1040ez   You may be held jointly and individually responsible for any tax, interest, and penalties due on a joint return filed before your divorce. Filing taxes online 1040ez This responsibility may apply even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Filing taxes online 1040ez Relief from joint responsibility. Filing taxes online 1040ez   In some cases, one spouse may be relieved of joint responsibility for tax, interest, and penalties on a joint return for items of the other spouse that were incorrectly reported on the joint return. Filing taxes online 1040ez You can ask for relief no matter how small the liability. Filing taxes online 1040ez   There are three types of relief available. Filing taxes online 1040ez Innocent spouse relief. Filing taxes online 1040ez Separation of liability (available only to joint filers who are divorced, widowed, legally separated, or have not lived together for the 12 months ending on the date the election for this relief is filed). Filing taxes online 1040ez Equitable relief. Filing taxes online 1040ez    You must file Form 8857, Request for Innocent Spouse Relief, to request relief from joint responsibility. Filing taxes online 1040ez Publication 971, Innocent Spouse Relief, explains these kinds of relief and who may qualify for them. Filing taxes online 1040ez Signing a joint return. Filing taxes online 1040ez   For a return to be considered a joint return, both spouses generally must sign the return. Filing taxes online 1040ez Spouse died before signing. Filing taxes online 1040ez   If your spouse died before signing the return, the executor or administrator must sign the return for your spouse. Filing taxes online 1040ez If neither you nor anyone else has yet been appointed as executor or administrator, you can sign the return for your spouse and enter “Filing as surviving spouse” in the area where you sign the return. Filing taxes online 1040ez Spouse away from home. Filing taxes online 1040ez   If your spouse is away from home, you should prepare the return, sign it, and send it to your spouse to sign so that it can be filed on time. Filing taxes online 1040ez Injury or disease prevents signing. Filing taxes online 1040ez   If your spouse cannot sign because of disease or injury and tells you to sign for him or her, you can sign your spouse's name in the proper space on the return followed by the words “By (your name), Husband (or Wife). Filing taxes online 1040ez ” Be sure to also sign in the space provided for your signature. Filing taxes online 1040ez Attach a dated statement, signed by you, to the return. Filing taxes online 1040ez The statement should include the form number of the return you are filing, the tax year, and the reason your spouse cannot sign, and should state that your spouse has agreed to your signing for him or her. Filing taxes online 1040ez Signing as guardian of spouse. Filing taxes online 1040ez   If you are the guardian of your spouse who is mentally incompetent, you can sign the return for your spouse as guardian. Filing taxes online 1040ez Spouse in combat zone. Filing taxes online 1040ez   You can sign a joint return for your spouse if your spouse cannot sign because he or she is serving in a combat zone (such as the Persian Gulf Area, Serbia, Montenegro, Albania, or Afghanistan), even if you do not have a power of attorney or other statement. Filing taxes online 1040ez Attach a signed statement to your return explaining that your spouse is serving in a combat zone. Filing taxes online 1040ez For more information on special tax rules for persons who are serving in a combat zone, or who are in missing status as a result of serving in a combat zone, see Publication 3, Armed Forces' Tax Guide. Filing taxes online 1040ez Other reasons spouse cannot sign. Filing taxes online 1040ez    If your spouse cannot sign the joint return for any other reason, you can sign for your spouse only if you are given a valid power of attorney (a legal document giving you permission to act for your spouse). Filing taxes online 1040ez Attach the power of attorney (or a copy of it) to your tax return. Filing taxes online 1040ez You can use Form 2848, Power of Attorney and Declaration of Representative. Filing taxes online 1040ez Nonresident alien or dual-status alien. Filing taxes online 1040ez   Generally, a married couple cannot file a joint return if either one is a nonresident alien at any time during the tax year. Filing taxes online 1040ez However, if one spouse was a nonresident alien or dual-status alien who was married to a U. Filing taxes online 1040ez S. Filing taxes online 1040ez citizen or resident alien at the end of the year, the spouses can choose to file a joint return. Filing taxes online 1040ez If you do file a joint return, you and your spouse are both treated as U. Filing taxes online 1040ez S. Filing taxes online 1040ez residents for the entire tax year. Filing taxes online 1040ez See chapter 1 of Publication 519. Filing taxes online 1040ez Married Filing Separately You can choose married filing separately as your filing status if you are married. Filing taxes online 1040ez This filing status may benefit you if you want to be responsible only for your own tax or if it results in less tax than filing a joint return. Filing taxes online 1040ez If you and your spouse do not agree to file a joint return, you must use this filing status unless you qualify for head of household status, discussed later. Filing taxes online 1040ez You may be able to choose head of household filing status if you are considered unmarried because you live apart from your spouse and meet certain tests (explained later, under Head of Household ). Filing taxes online 1040ez This can apply to you even if you are not divorced or legally separated. Filing taxes online 1040ez If you qualify to file as head of household, instead of as married filing separately, your tax may be lower, you may be able to claim the earned income credit and certain other credits, and your standard deduction will be higher. Filing taxes online 1040ez The head of household filing status allows you to choose the standard deduction even if your spouse chooses to itemize deductions. Filing taxes online 1040ez See Head of Household , later, for more information. Filing taxes online 1040ez You will generally pay more combined tax on separate returns than you would on a joint return for the reasons listed under Special Rules, later. Filing taxes online 1040ez However, unless you are required to file separately, you should figure your tax both ways (on a joint return and on separate returns). Filing taxes online 1040ez This way you can make sure you are using the filing status that results in the lowest combined tax. Filing taxes online 1040ez When figuring the combined tax of a married couple, you may want to consider state taxes as well as federal taxes. Filing taxes online 1040ez How to file. Filing taxes online 1040ez   If you file a separate return, you generally report only your own income, exemptions, credits, and deductions. Filing taxes online 1040ez You can claim an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person. Filing taxes online 1040ez You can file Form 1040. Filing taxes online 1040ez If your taxable income is less than $100,000, you may be able to file Form 1040A. Filing taxes online 1040ez Select this filing status by checking the box on line 3 of either form. Filing taxes online 1040ez Enter your spouse's full name and SSN or ITIN in the spaces provided. Filing taxes online 1040ez If your spouse does not have and is not required to have an SSN or ITIN, enter “NRA” in the space for your spouse's SSN. Filing taxes online 1040ez Use the Married filing separately column of the Tax Table or Section C of the Tax Computation Worksheet to figure your tax. Filing taxes online 1040ez Special Rules If you choose married filing separately as your filing status, the following special rules apply. Filing taxes online 1040ez Because of these special rules, you usually pay more tax on a separate return than if you use another filing status you qualify for. Filing taxes online 1040ez   Your tax rate generally is higher than on a joint return. Filing taxes online 1040ez Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return. Filing taxes online 1040ez You cannot take the credit for child and dependent care expenses in most cases, and the amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000). Filing taxes online 1040ez If you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. Filing taxes online 1040ez For more information about these expenses, the credit, and the exclusion, see chapter 32. Filing taxes online 1040ez You cannot take the earned income credit. Filing taxes online 1040ez You cannot take the exclusion or credit for adoption expenses in most cases. Filing taxes online 1040ez You cannot take the education credits (the American opportunity credit and lifetime learning credit), the deduction for student loan interest, or the tuition and fees deduction. Filing taxes online 1040ez You cannot exclude any interest income from qualified U. Filing taxes online 1040ez S. Filing taxes online 1040ez savings bonds you used for higher education expenses. Filing taxes online 1040ez If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You must include in income a greater percentage (up to 85%) of any social security or equivalent railroad retirement benefits you received. Filing taxes online 1040ez The following credits and deductions are reduced at income levels half those for a joint return: The child tax credit, The retirement savings contributions credit, The deduction for personal exemptions, and Itemized deductions. Filing taxes online 1040ez Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Filing taxes online 1040ez If your spouse itemizes deductions, you cannot claim the standard deduction. Filing taxes online 1040ez If you can claim the standard deduction, your basic standard deduction is half the amount allowed on a joint return. Filing taxes online 1040ez Adjusted gross income (AGI) limits. Filing taxes online 1040ez   If your AGI on a separate return is lower than it would have been on a joint return, you may be able to deduct a larger amount for certain deductions that are limited by AGI, such as medical expenses. Filing taxes online 1040ez Individual retirement arrangements (IRAs). Filing taxes online 1040ez   You may not be able to deduct all or part of your contributions to a traditional IRA if you or your spouse were covered by an employee retirement plan at work during the year. Filing taxes online 1040ez Your deduction is reduced or eliminated if your income is more than a certain amount. Filing taxes online 1040ez This amount is much lower for married individuals who file separately and lived together at any time during the year. Filing taxes online 1040ez For more information, see How Much Can You Deduct in chapter 17. Filing taxes online 1040ez Rental activity losses. Filing taxes online 1040ez   If you actively participated in a passive rental real estate activity that produced a loss, you generally can deduct the loss from your nonpassive income, up to $25,000. Filing taxes online 1040ez This is called a special allowance. Filing taxes online 1040ez However, married persons filing separate returns who lived together at any time during the year cannot claim this special allowance. Filing taxes online 1040ez Married persons filing separate returns who lived apart at all times during the year are each allowed a $12,500 maximum special allowance for losses from passive real estate activities. Filing taxes online 1040ez See Limits on Rental Losses in chapter 9. Filing taxes online 1040ez Community property states. Filing taxes online 1040ez   If you live in Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. Filing taxes online 1040ez See Publication 555. Filing taxes online 1040ez Joint Return After Separate Returns You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X. Filing taxes online 1040ez You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. Filing taxes online 1040ez This does not include any extensions. Filing taxes online 1040ez A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status. Filing taxes online 1040ez Separate Returns After Joint Return Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Filing taxes online 1040ez Exception. Filing taxes online 1040ez   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Filing taxes online 1040ez The personal representative has 1 year from the due date of the return (including extensions) to make the change. Filing taxes online 1040ez See Publication 559, Survivors, Executors, and Administrators, for more information on filing a return for a decedent. Filing taxes online 1040ez Head of Household You may be able to file as head of household if you meet all the following requirements. Filing taxes online 1040ez You are unmarried or “considered unmarried” on the last day of the year. Filing taxes online 1040ez See Marital Status , earlier, and Considered Unmarried , later. Filing taxes online 1040ez You paid more than half the cost of keeping up a home for the year. Filing taxes online 1040ez A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). Filing taxes online 1040ez However, if the qualifying person is your dependent parent, he or she does not have to live with you. Filing taxes online 1040ez See Special rule for parent , later, under Qualifying Person. Filing taxes online 1040ez If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. Filing taxes online 1040ez You will also receive a higher standard deduction than if you file as single or married filing separately. Filing taxes online 1040ez Kidnapped child. Filing taxes online 1040ez   A child may qualify you to file as head of household even if the child has been kidnapped. Filing taxes online 1040ez For more information, see Publication 501. Filing taxes online 1040ez How to file. Filing taxes online 1040ez   If you file as head of household, you can use Form 1040. Filing taxes online 1040ez If your taxable income is less than $100,000, you may be able to file Form 1040A. Filing taxes online 1040ez Indicate your choice of this filing status by checking the box on line 4 of either form. Filing taxes online 1040ez Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax. Filing taxes online 1040ez Considered Unmarried To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. Filing taxes online 1040ez You are considered unmarried on the last day of the tax year if you meet all the following tests. Filing taxes online 1040ez You file a separate return (defined earlier under Joint Return After Separate Returns ). Filing taxes online 1040ez You paid more than half the cost of keeping up your home for the tax year. Filing taxes online 1040ez Your spouse did not live in your home during the last 6 months of the tax year. Filing taxes online 1040ez Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Filing taxes online 1040ez See Temporary absences , under Qualifying Person, later. Filing taxes online 1040ez Your home was the main home of your child, stepchild, or foster child for more than half the year. Filing taxes online 1040ez (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year. Filing taxes online 1040ez ) You must be able to claim an exemption for the child. Filing taxes online 1040ez However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. Filing taxes online 1040ez The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3. Filing taxes online 1040ez If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately), special rules may apply in determining your income and expenses. Filing taxes online 1040ez See Publication 555 for more information. Filing taxes online 1040ez Nonresident alien spouse. Filing taxes online 1040ez   You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your nonresident spouse as a resident alien. Filing taxes online 1040ez However, your spouse is not a qualifying person for head of household purposes. Filing taxes online 1040ez You must have another qualifying person and meet the other tests to be eligible to file as a head of household. Filing taxes online 1040ez Choice to treat spouse as resident. Filing taxes online 1040ez   You are considered married if you choose to treat your spouse as a resident alien. Filing taxes online 1040ez See Publication 519. Filing taxes online 1040ez Keeping Up a Home To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year. Filing taxes online 1040ez You can determine whether you paid more than half of the cost of keeping up a home by using Worksheet 2–1. Filing taxes online 1040ez Worksheet 2-1. Filing taxes online 1040ez Cost of Keeping Up a Home   Amount You Paid Total Cost Property taxes $ $ Mortgage interest expense     Rent     Utility charges     Repairs/maintenance     Property insurance     Food consumed on the premises     Other household expenses     Totals $ $ Minus total amount you paid   () Amount others paid   $ If the total amount you paid is more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home. Filing taxes online 1040ez Costs you include. Filing taxes online 1040ez   Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Filing taxes online 1040ez   If you used payments you received under Temporary Assistance for Needy Families (TANF) or other public assistance programs to pay part of the cost of keeping up your home, you cannot count them as money you paid. Filing taxes online 1040ez However, you must include them in the total cost of keeping up your home to figure if you paid over half the cost. Filing taxes online 1040ez Costs you do not include. Filing taxes online 1040ez   Do not include the costs of clothing, education, medical treatment, vacations, life insurance, or transportation. Filing taxes online 1040ez Also, do not include the rental value of a home you own or the value of your services or those of a member of your household. Filing taxes online 1040ez Qualifying Person See Table 2-1 to see who is a qualifying person. Filing taxes online 1040ez Any person not described in Table 2-1 is not a qualifying person. Filing taxes online 1040ez Table 2-1. Filing taxes online 1040ez Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Filing taxes online 1040ez See the text of this chapter for the other requirements you must meet to claim head of household filing status. Filing taxes online 1040ez IF the person is your . Filing taxes online 1040ez . Filing taxes online 1040ez . Filing taxes online 1040ez   AND . Filing taxes online 1040ez . Filing taxes online 1040ez . Filing taxes online 1040ez   THEN that person is . Filing taxes online 1040ez . Filing taxes online 1040ez . Filing taxes online 1040ez qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2   he or she is single   a qualifying person, whether or not you can claim an exemption for the person. Filing taxes online 1040ez   he or she is married and you can claim an exemption for him or her   a qualifying person. Filing taxes online 1040ez   he or she is married and you cannot claim an exemption for him or her   not a qualifying person. Filing taxes online 1040ez 3 qualifying relative4 who is your father or mother   you can claim an exemption for him or her5   a qualifying person. Filing taxes online 1040ez 6   you cannot claim an exemption for him or her   not a qualifying person. Filing taxes online 1040ez qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests)   he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and you can claim an exemption for him or her5   a qualifying person. Filing taxes online 1040ez   he or she did not live with you more than half the year   not a qualifying person. Filing taxes online 1040ez   he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3 and is your qualifying relative only because he or she lived with you all year as a member of your household   not a qualifying person. Filing taxes online 1040ez   you cannot claim an exemption for him or her   not a qualifying person. Filing taxes online 1040ez 1A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Filing taxes online 1040ez 2The term “qualifying child” is defined in chapter 3. Filing taxes online 1040ez Note. Filing taxes online 1040ez If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. Filing taxes online 1040ez If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Filing taxes online 1040ez 3This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Filing taxes online 1040ez 4The term “ qualifying relative ” is defined in chapter 3. Filing taxes online 1040ez 5If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Filing taxes online 1040ez See Multiple Support Agreement in chapter 3. Filing taxes online 1040ez 6See Special rule for parent . Filing taxes online 1040ez Example 1—child. Filing taxes online 1040ez Your unmarried son lived with you all year and was 18 years old at the end of the year. Filing taxes online 1040ez He did not provide more than half of his own support and does not meet the tests to be a qualifying child of anyone else. Filing taxes online 1040ez As a result, he is your qualifying child (see Qualifying Child in chapter 3) and, because he is single, your qualifying person for you to claim head of household filing status. Filing taxes online 1040ez Example 2—child who is not qualifying person. Filing taxes online 1040ez The facts are the same as in Example 1 except your son was 25 years old at the end of the year and his gross income was $5,000. Filing taxes online 1040ez Because he does not meet the age test (explained under Qualifying Child in chapter 3), your son is not your qualifying child. Filing taxes online 1040ez Because he does not meet the gross income test (explained later under Qualifying Relative in chapter 3), he is not your qualifying relative. Filing taxes online 1040ez As a result, he is not your qualifying person for head of household purposes. Filing taxes online 1040ez Example 3—girlfriend. Filing taxes online 1040ez Your girlfriend lived with you all year. Filing taxes online 1040ez Even though she may be your qualifying relative if the gross income and support tests (explained in chapter 3) are met, she is not your qualifying person for head of household purposes because she is not related to you in one of the ways listed under Relatives who do not have to live with you in chapter 3. Filing taxes online 1040ez See Table 2-1. Filing taxes online 1040ez Example 4—girlfriend's child. Filing taxes online 1040ez The facts are the same as in Example 3 except your girlfriend's 10-year-old son also lived with you all year. Filing taxes online 1040ez He is not your qualifying child and, because he is your girlfriend's qualifying child, he is not your qualifying relative (see Not a Qualifying Child Test in chapter 3). Filing taxes online 1040ez As a result, he is not your qualifying person for head of household purposes. Filing taxes online 1040ez Home of qualifying person. Filing taxes online 1040ez   Generally, the qualifying person must live with you for more than half of the year. Filing taxes online 1040ez Special rule for parent. Filing taxes online 1040ez   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Filing taxes online 1040ez However, you must be able to claim an exemption for your father or mother. Filing taxes online 1040ez Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Filing taxes online 1040ez   You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Filing taxes online 1040ez Death or birth. Filing taxes online 1040ez   You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. Filing taxes online 1040ez If the individual is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Filing taxes online 1040ez If the individual is anyone else, see Publication 501. Filing taxes online 1040ez Temporary absences. Filing taxes online 1040ez   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Filing taxes online 1040ez It must be reasonable to assume the absent person will return to the home after the temporary absence. Filing taxes online 1040ez You must continue to keep up the home during the absence. Filing taxes online 1040ez Qualifying Widow(er) With Dependent Child If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 if you otherwise qualify to use that status. Filing taxes online 1040ez The year of death is the last year for which you can file jointly with your deceased spouse. Filing taxes online 1040ez See Married Filing Jointly , earlier. Filing taxes online 1040ez You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. Filing taxes online 1040ez For example, if your spouse died in 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014. Filing taxes online 1040ez This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). Filing taxes online 1040ez It does not entitle you to file a joint return. Filing taxes online 1040ez How to file. Filing taxes online 1040ez   If you file as qualifying widow(er) with dependent child, you can use Form 1040. Filing taxes online 1040ez If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Filing taxes online 1040ez Check the box on line 5 of either form. Filing taxes online 1040ez Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Filing taxes online 1040ez Eligibility rules. Filing taxes online 1040ez   You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests. Filing taxes online 1040ez You were entitled to file a joint return with your spouse for the year your spouse died. Filing taxes online 1040ez It does not matter whether you actually filed a joint return. Filing taxes online 1040ez Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. Filing taxes online 1040ez You have a child or stepchild for whom you can claim an exemption. Filing taxes online 1040ez This does not include a foster child. Filing taxes online 1040ez This child lived in your home all year, except for temporary absences. Filing taxes online 1040ez See Temporary absences , earlier, under Head of Household. Filing taxes online 1040ez There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child. Filing taxes online 1040ez You paid more than half the cost of keeping up a home for the year. Filing taxes online 1040ez See Keeping Up a Home , earlier, under Head of Household. Filing taxes online 1040ez Example. Filing taxes online 1040ez John's wife died in 2011. Filing taxes online 1040ez John has not remarried. Filing taxes online 1040ez During 2012 and 2013, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. Filing taxes online 1040ez For 2011 he was entitled to file a joint return for himself and his deceased wife. Filing taxes online 1040ez For 2012 and 2013, he can file as qualifying widower with a dependent child. Filing taxes online 1040ez After 2013 he can file as head of household if he qualifies. Filing taxes online 1040ez Death or birth. Filing taxes online 1040ez    You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. Filing taxes online 1040ez You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive. Filing taxes online 1040ez Kidnapped child. Filing taxes online 1040ez   A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. Filing taxes online 1040ez See Publication 501. Filing taxes online 1040ez    As mentioned earlier, this filing status is available for only 2 years following the year your spouse died. Filing taxes online 1040ez Prev  Up  Next   Home   More Online Publications
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New Two-Year Period to Adopt Restated Pre-approved DC Plans

The IRS expects to issue most opinion and advisory letters for the latest round of pre-approved defined contribution plans on March 31, 2014. Employers using pre-approved defined contribution plan documents must adopt plan documents restated for the 2010 Cumulative List by April 30, 2016 (Announcement 2014-16).

Determination letters for pre-approved defined contribution plans

Starting May 1, 2014, and ending April 30, 2016, employers can submit applications for individual determination letters for pre-approved defined contribution plans.

An employer who adopts a master & prototype plan (standardized or non-standardized) may not apply for its own determination letter on Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans (instructions) – instead, the employer should rely on the letter issued to the plan sponsor.

However, an adopting employer who made limited modifications to its volume submitter plan may apply for a determination letter on Form 5307. If the modifications are extensive, causing the plan to be treated as an individually designed plan, the employer must instead file Form 5300, Application for Determination for Employee Benefit Plan.

See Revenue Procedure 2014-6, sections 8 and 9 for more information on determination letter applications for pre-approved plans.

Additional resources

 

Page Last Reviewed or Updated: 27-Mar-2014

The Filing Taxes Online 1040ez

Filing taxes online 1040ez Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Filing taxes online 1040ez Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Filing taxes online 1040ez Aged, home for, Home for the aged. Filing taxes online 1040ez Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Filing taxes online 1040ez Alumni association, Alumni association. Filing taxes online 1040ez Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Filing taxes online 1040ez Conformed copy, Conformed copy. Filing taxes online 1040ez Description of activities, Description of activities. Filing taxes online 1040ez Employer identification number, Required Inclusions Financial data, Financial data. Filing taxes online 1040ez Organizing documents, Organizing documents. Filing taxes online 1040ez Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Filing taxes online 1040ez , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Filing taxes online 1040ez Attribution, special rules, Special rules of attribution. Filing taxes online 1040ez B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Filing taxes online 1040ez Bureau defined, Bureau defined. Filing taxes online 1040ez Burial benefit insurance, Burial and funeral benefit insurance organization. Filing taxes online 1040ez Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Filing taxes online 1040ez C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Filing taxes online 1040ez Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Filing taxes online 1040ez Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Filing taxes online 1040ez Integrated auxiliaries, Integrated auxiliaries. Filing taxes online 1040ez Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Filing taxes online 1040ez CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Filing taxes online 1040ez Comments, Comments and suggestions. Filing taxes online 1040ez Community association, Other organizations. Filing taxes online 1040ez Community nursing bureau, Community nursing bureau. Filing taxes online 1040ez Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Filing taxes online 1040ez Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Filing taxes online 1040ez Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Filing taxes online 1040ez Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Filing taxes online 1040ez E Educational organizations, Educational Organizations, Educational organizations. Filing taxes online 1040ez Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Filing taxes online 1040ez Estimated tax, Estimated tax. Filing taxes online 1040ez Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Filing taxes online 1040ez Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Filing taxes online 1040ez Family members, Family members. Filing taxes online 1040ez Substantial influence, Persons not considered to have substantial influence. Filing taxes online 1040ez Disregarded benefits, Disregarded benefits. Filing taxes online 1040ez Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Filing taxes online 1040ez , Exception. Filing taxes online 1040ez Excise tax, Excise tax on excess benefit transactions. Filing taxes online 1040ez Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Filing taxes online 1040ez Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Filing taxes online 1040ez Excise tax Black lung benefit trust, Excise taxes. Filing taxes online 1040ez Lobbying expenditures, Tax on excess expenditures to influence legislation. Filing taxes online 1040ez , Tax on disqualifying lobbying expenditures. Filing taxes online 1040ez Political expenditures, Excise taxes on political expenditures. Filing taxes online 1040ez Private foundations, Excise taxes on private foundations. Filing taxes online 1040ez , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Filing taxes online 1040ez Extensions of time, Extensions of time for filing. Filing taxes online 1040ez F Facts and circumstances test, Facts and circumstances test. Filing taxes online 1040ez Fair market value, estimate of, Good faith estimate of fair market value (FMV). Filing taxes online 1040ez Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Filing taxes online 1040ez , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Filing taxes online 1040ez , Information required for subordinate organizations. Filing taxes online 1040ez , Annual Information Return, Form 1023. Filing taxes online 1040ez , Organizations Not Required To File Form 1023, Private Schools, When to file application. Filing taxes online 1040ez , Lobbying Expenditures, Volunteer fire companies. Filing taxes online 1040ez 1024, Forms Required, Application made under wrong paragraph of section 501(c). Filing taxes online 1040ez , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Filing taxes online 1040ez , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Filing taxes online 1040ez 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Filing taxes online 1040ez 2848, Power of attorney. Filing taxes online 1040ez , Representation. Filing taxes online 1040ez 4720, Tax on excess expenditures to influence legislation. Filing taxes online 1040ez 5578, Certification. Filing taxes online 1040ez 5768, Making the election. Filing taxes online 1040ez 6069, Tax treatment of donations. Filing taxes online 1040ez 8274, FICA tax exemption election. Filing taxes online 1040ez 8282, Dispositions of donated property. Filing taxes online 1040ez 8283, Form 8283. Filing taxes online 1040ez 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Filing taxes online 1040ez 8821, Representation. Filing taxes online 1040ez 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Filing taxes online 1040ez 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Filing taxes online 1040ez 990-PF, Form 990-PF, Excise taxes on private foundations. Filing taxes online 1040ez , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Filing taxes online 1040ez W–2, Revoking the election. Filing taxes online 1040ez Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Filing taxes online 1040ez , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Filing taxes online 1040ez Funeral benefit insurance, Burial and funeral benefit insurance organization. Filing taxes online 1040ez G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Filing taxes online 1040ez Good faith determinations, What's New, New organization. Filing taxes online 1040ez Governmental unit, Governmental units. Filing taxes online 1040ez Grant Distinguished from gross receipts, Grants. Filing taxes online 1040ez Exclusion for unusual grant, Unusual grants. Filing taxes online 1040ez , Unusual grants. Filing taxes online 1040ez From public charity, Grants from public charities. Filing taxes online 1040ez , Grants from public charities. Filing taxes online 1040ez Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Filing taxes online 1040ez Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Filing taxes online 1040ez Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Filing taxes online 1040ez Homeowners' association, Homeowners' associations. Filing taxes online 1040ez Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Filing taxes online 1040ez , Hospitals and medical research organizations. Filing taxes online 1040ez I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Filing taxes online 1040ez Instrumentalities, Instrumentalities. Filing taxes online 1040ez Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Filing taxes online 1040ez , Labor Organizations Law, public interest, Public-interest law firms. Filing taxes online 1040ez Legislative activity, Lobbying Expenditures, Legislative activity. Filing taxes online 1040ez Listed transaction, Prohibited tax shelter transaction. Filing taxes online 1040ez Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Filing taxes online 1040ez Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Filing taxes online 1040ez M Medical research organization, Medical research organization. Filing taxes online 1040ez Medicare and Medicaid payments, Medicare and Medicaid payments. Filing taxes online 1040ez Membership fee, Membership fees. Filing taxes online 1040ez , Membership fees distinguished from gross receipts. Filing taxes online 1040ez Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Filing taxes online 1040ez O One-third support test, One-third support test. Filing taxes online 1040ez Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Filing taxes online 1040ez Distribution, Distribution. Filing taxes online 1040ez Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Filing taxes online 1040ez Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Filing taxes online 1040ez , Penalties. Filing taxes online 1040ez , Penalty. Filing taxes online 1040ez Failure to file, Penalties for failure to file. Filing taxes online 1040ez Perpetual care organization, Perpetual care organization. Filing taxes online 1040ez Political activity, Dues Used for Lobbying or Political Activities, Political activity. Filing taxes online 1040ez , Political activity. Filing taxes online 1040ez Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Filing taxes online 1040ez Preferred stock, Common and preferred stock. Filing taxes online 1040ez Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Filing taxes online 1040ez Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Filing taxes online 1040ez Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Filing taxes online 1040ez Prohibited reportable transactions, Prohibited tax shelter transaction. Filing taxes online 1040ez Subsequently listed transaction, Subsequently listed transaction. Filing taxes online 1040ez Tax-exempt entities, Tax-exempt entities. Filing taxes online 1040ez Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Filing taxes online 1040ez Grant from, Grants from public charities. Filing taxes online 1040ez Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Filing taxes online 1040ez , One-third support test. Filing taxes online 1040ez Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Filing taxes online 1040ez Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Filing taxes online 1040ez , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Filing taxes online 1040ez Ten-percent-of-support, Ten-percent-of-support requirement. Filing taxes online 1040ez R Racial composition, How to determine racial composition. Filing taxes online 1040ez Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Filing taxes online 1040ez Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Filing taxes online 1040ez Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Filing taxes online 1040ez Scholarships, Scholarships. Filing taxes online 1040ez School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Filing taxes online 1040ez Social clubs, Organizations subject to requirements. Filing taxes online 1040ez , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Filing taxes online 1040ez , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Filing taxes online 1040ez Sports organization, amateur, Qualified amateur sports organization. Filing taxes online 1040ez State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Filing taxes online 1040ez Suggestions, Comments and suggestions. Filing taxes online 1040ez Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Filing taxes online 1040ez , Support from a governmental unit. Filing taxes online 1040ez , Support from the general public. 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Filing taxes online 1040ez V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Filing taxes online 1040ez W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Filing taxes online 1040ez Withholding information from public, Requests for withholding of information from the public. Filing taxes online 1040ez Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Filing taxes online 1040ez Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications