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Form 1040 Es

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Form 1040 Es

Form 1040 es Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Form 1040 es They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Form 1040 es Chapter 36 discusses the earned income credit. Form 1040 es Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Form 1040 es Table of Contents 30. Form 1040 es   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Form 1040 es   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Form 1040 es Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Form 1040 es Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Form 1040 es Figuring the Child's Tax (Form 8615, Part III) 32. Form 1040 es   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Form 1040 es Employment Taxes for Household Employers 33. Form 1040 es   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Form 1040 es   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Form 1040 es   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Form 1040 es   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Form 1040 es Rules for EveryoneRule 1. Form 1040 es Your AGI Must Be Less Than: Rule 2. Form 1040 es You Must Have a Valid Social Security Number (SSN) Rule 3. Form 1040 es Your Filing Status Cannot Be Married Filing Separately Rule 4. Form 1040 es You Must Be a U. Form 1040 es S. Form 1040 es Citizen or Resident Alien All Year Rule 5. Form 1040 es You Cannot File Form 2555 or Form 2555-EZ Rule 6. Form 1040 es Your Investment Income Must Be $3,300 or Less Rule 7. Form 1040 es You Must Have Earned Income Part B. Form 1040 es Rules If You Have a Qualifying ChildRule 8. Form 1040 es Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Form 1040 es Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Form 1040 es You Cannot Be a Qualifying Child of Another Taxpayer Part C. Form 1040 es Rules If You Do Not Have a Qualifying ChildRule 11. Form 1040 es You Must Be at Least Age 25 but Under Age 65 Rule 12. Form 1040 es You Cannot Be the Dependent of Another Person Rule 13. Form 1040 es You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Form 1040 es You Must Have Lived in the United States More Than Half of the Year Part D. Form 1040 es Figuring and Claiming the EICRule 15. Form 1040 es Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Form 1040 es John and Janet Smith (Form 1040A) Example 2. Form 1040 es Kelly Green (Form 1040EZ) 37. Form 1040 es   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications
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The Form 1040 Es

Form 1040 es Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Form 1040 es The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Form 1040 es Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Form 1040 es Exclusion or deduction. Form 1040 es   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Form 1040 es Your employer can tell you whether your benefit plan qualifies. Form 1040 es To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Form 1040 es You cannot use Form 1040EZ. Form 1040 es   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Form 1040 es Therefore, you would not get an exclusion from wages. Form 1040 es Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Form 1040 es To claim the deduction, you must use Form 2441. Form 1040 es   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Form 1040 es Statement for employee. Form 1040 es   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Form 1040 es Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Form 1040 es Qualifying person(s). Form 1040 es   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Form 1040 es If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Form 1040 es Your disabled spouse who is not physically or mentally able to care for himself or herself. Form 1040 es Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Form 1040 es Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Form 1040 es For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Form 1040 es Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Form 1040 es Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Form 1040 es   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Form 1040 es   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Form 1040 es Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Form 1040 es Supplemental security income (SSI) payments. Form 1040 es   Social security benefits do not include SSI payments, which are not taxable. Form 1040 es Do not include these payments in your income. Form 1040 es Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Form 1040 es You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Form 1040 es Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Form 1040 es You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Form 1040 es For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Form 1040 es Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Form 1040 es Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Form 1040 es For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Form 1040 es Retirement and profit-sharing plans. Form 1040 es   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Form 1040 es The payments must be reported as a pension or annuity. Form 1040 es Accrued leave payment. Form 1040 es   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Form 1040 es The payment is not a disability payment. Form 1040 es Include it in your income in the tax year you receive it. Form 1040 es See Publication 525, Taxable and Nontaxable Income, for more information. Form 1040 es Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Form 1040 es For information about military and government disability pensions, see Publication 525. Form 1040 es VA disability benefits. Form 1040 es   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Form 1040 es If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Form 1040 es   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Form 1040 es These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Form 1040 es Other Payments You may receive other payments that are related to your disability. Form 1040 es The following payments are not taxable. Form 1040 es Benefit payments from a public welfare fund, such as payments due to blindness. Form 1040 es Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Form 1040 es Compensatory (but not punitive) damages for physical injury or physical sickness. Form 1040 es Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Form 1040 es Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Form 1040 es Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Form 1040 es Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Form 1040 es More detailed information can be found in Publication 525. Form 1040 es Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Form 1040 es Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Form 1040 es These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Form 1040 es This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Form 1040 es For more information, see Publication 525. Form 1040 es Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Form 1040 es You must use Schedule A (Form 1040) to itemize your deductions. Form 1040 es See your form instructions for information on the standard deduction and the deductions you can itemize. Form 1040 es The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Form 1040 es Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Form 1040 es Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Form 1040 es They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Form 1040 es You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Form 1040 es 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Form 1040 es The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Form 1040 es For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Form 1040 es Artificial limbs, contact lenses, eyeglasses, and hearing aids. Form 1040 es The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Form 1040 es Cost and repair of special telephone equipment for hearing-impaired persons. Form 1040 es Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Form 1040 es ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Form 1040 es Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Form 1040 es This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Form 1040 es Premiums for qualified long-term care insurance, up to certain amounts. Form 1040 es Improvements to a home that do not increase its value if the main purpose is medical care. Form 1040 es An example is constructing entrance or exit ramps. Form 1040 es Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Form 1040 es See Publication 502 for more information. Form 1040 es Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Form 1040 es If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Form 1040 es 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Form 1040 es You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Form 1040 es Impairment-related expenses defined. Form 1040 es   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Form 1040 es Publication 502 contains more detailed information. Form 1040 es Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Form 1040 es Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Form 1040 es To qualify, you must pay these expenses so you can work or look for work. Form 1040 es The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Form 1040 es You can claim the credit on Form 1040 or 1040A. Form 1040 es You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Form 1040 es You figure the credit on Form 2441. Form 1040 es For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Form 1040 es Publication 503, Child and Dependent Care Expenses, contains more detailed information. Form 1040 es Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Form 1040 es S. Form 1040 es citizen or a resident alien and either of the following apply. Form 1040 es You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Form 1040 es You can claim the credit on Form 1040 or 1040A. Form 1040 es You figure the credit on Schedule R. Form 1040 es For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Form 1040 es Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Form 1040 es Earned Income Credit This credit is based on the amount of your earned income. Form 1040 es You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Form 1040 es To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Form 1040 es If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Form 1040 es You cannot use Form 1040EZ if you have a qualifying child. Form 1040 es Qualifying child. Form 1040 es   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Form 1040 es Earned income. Form 1040 es   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Form 1040 es However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Form 1040 es More information. Form 1040 es   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Form 1040 es Publication 596, Earned Income Credit (EIC), contains more detailed information. Form 1040 es Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Form 1040 es A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Form 1040 es This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Form 1040 es In this case you do not have to pay employment taxes on the amount you pay. Form 1040 es But if you control what work is done and how it is done, the worker is your employee. Form 1040 es If you possess the right to discharge a worker, that worker is generally considered to be your employee. Form 1040 es If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Form 1040 es To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Form 1040 es Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Form 1040 es Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Form 1040 es For more information, see chapter 7 of Publication 535, Business Expenses. Form 1040 es Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Form 1040 es The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Form 1040 es See Form 8826, Disabled Access Credit, for more information. Form 1040 es Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Form 1040 es One targeted group consists of vocational rehabilitation referrals. Form 1040 es These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Form 1040 es See Form 5884, Work Opportunity Credit. Form 1040 es How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Form 1040 es Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Form 1040 es Free help with your tax return. Form 1040 es   Free help in preparing your return is available nationwide from IRS-certified volunteers. Form 1040 es The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Form 1040 es The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Form 1040 es Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Form 1040 es Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Form 1040 es To find the nearest VITA or TCE site, visit IRS. Form 1040 es gov or call 1-800-906-9887. Form 1040 es   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040 es To find the nearest AARP Tax-Aide site, visit AARP's website at www. Form 1040 es aarp. Form 1040 es org/money/taxaide or call 1-888-227-7669. Form 1040 es   For more information on these programs, go to IRS. Form 1040 es gov and enter “VITA” in the search box. Form 1040 es Internet. Form 1040 es IRS. Form 1040 es gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Form 1040 es Apply for an Employer Identification Number (EIN). Form 1040 es Go to IRS. Form 1040 es gov and enter Apply for an EIN in the search box. Form 1040 es Request an Electronic Filing PIN by going to IRS. Form 1040 es gov and entering Electronic Filing PIN in the search box. Form 1040 es Check the status of your 2013 refund with Where's My Refund? Go to IRS. Form 1040 es gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040 es If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Form 1040 es Check the status of your amended return. Form 1040 es Go to IRS. Form 1040 es gov and enter Where's My Amended Return in the search box. Form 1040 es Download forms, instructions, and publications, including some accessible versions. Form 1040 es Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Form 1040 es gov or IRS2Go. Form 1040 es Tax return and tax account transcripts are generally available for the current year and past three years. Form 1040 es Figure your income tax withholding with the IRS Withholding Calculator on IRS. Form 1040 es gov. Form 1040 es Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Form 1040 es Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Form 1040 es gov. Form 1040 es Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Form 1040 es gov or IRS2Go. Form 1040 es Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Form 1040 es An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Form 1040 es Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Form 1040 es If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Form 1040 es Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Form 1040 es Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Form 1040 es gov. Form 1040 es Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Form 1040 es The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Form 1040 es Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Form 1040 es AARP offers the Tax-Aide counseling program as part of the TCE program. Form 1040 es Visit AARP's website to find the nearest Tax-Aide location. Form 1040 es Research your tax questions. Form 1040 es Search publications and instructions by topic or keyword. Form 1040 es Read the Internal Revenue Code, regulations, or other official guidance. Form 1040 es Read Internal Revenue Bulletins. Form 1040 es Sign up to receive local and national tax news by email. Form 1040 es Phone. Form 1040 es You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Form 1040 es Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Form 1040 es Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Form 1040 es Call to locate the nearest volunteer help site, 1-800-906-9887. Form 1040 es Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Form 1040 es The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Form 1040 es Most VITA and TCE sites offer free electronic filing. Form 1040 es Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Form 1040 es Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Form 1040 es Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Form 1040 es The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Form 1040 es If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Form 1040 es Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040 es Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Form 1040 es Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Form 1040 es Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Form 1040 es Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Form 1040 es You should receive your order within 10 business days. Form 1040 es Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Form 1040 es Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Form 1040 es Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Form 1040 es Call to ask tax questions, 1-800-829-1040. Form 1040 es Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Form 1040 es The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Form 1040 es These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Form 1040 es gsa. Form 1040 es gov/fedrelay. Form 1040 es Walk-in. Form 1040 es You can find a selection of forms, publications and services — in-person, face-to-face. Form 1040 es Products. Form 1040 es You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040 es Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Form 1040 es Services. Form 1040 es You can walk in to your local TAC most business days for personal, face-to-face tax help. Form 1040 es An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Form 1040 es If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Form 1040 es No appointment is necessary—just walk in. Form 1040 es Before visiting, check www. Form 1040 es irs. Form 1040 es gov/localcontacts for hours of operation and services provided. Form 1040 es Mail. Form 1040 es You can send your order for forms, instructions, and publications to the address below. Form 1040 es You should receive a response within 10 business days after your request is received. Form 1040 es  Internal Revenue Service 1201 N. Form 1040 es Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Form 1040 es   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040 es Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Form 1040 es What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Form 1040 es We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Form 1040 es You face (or your business is facing) an immediate threat of adverse action. Form 1040 es You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Form 1040 es   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Form 1040 es Here's why we can help: TAS is an independent organization within the IRS. Form 1040 es Our advocates know how to work with the IRS. Form 1040 es Our services are free and tailored to meet your needs. Form 1040 es We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040 es How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Form 1040 es irs. Form 1040 es gov/advocate, or call us toll-free at 1-877-777-4778. Form 1040 es How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Form 1040 es If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Form 1040 es irs. Form 1040 es gov/sams. Form 1040 es Low Income Taxpayer Clinics. Form 1040 es   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Form 1040 es Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Form 1040 es Visit www. Form 1040 es TaxpayerAdvocate. Form 1040 es irs. Form 1040 es gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040 es Prev  Up  Next   Home   More Online Publications