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Form 1040

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Form 1040

Form 1040 Index A Adjusted gross income (AGI) Income limits for, Income Limits Age Age 65, Age 65. Form 1040 Mandatory retirement age, Payments that are not disability income. Form 1040 Assistance (see Tax help) C Citizenship requirement, U. Form 1040 S. Form 1040 Citizen or Resident Alien Credit figured by IRS, Credit Figured for You Credit figured for you, Credit Figured for You D Disability benefits Nontaxable by law, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Disability income, Disability income. Form 1040 Disability, permanent and total disability, Qualified Individual, Permanent and total disability. Form 1040 E Eligibility for credit, Are You Eligible for the Credit? Employer's accident or health plans or pension plans Disability income from, Disability income. Form 1040 Excess adjusted gross income, Step 3. Form 1040 Determine Excess Adjusted Gross Income F Figuring the credit yourself, Figuring the Credit Yourself Determine excess AGI, Step 3. Form 1040 Determine Excess Adjusted Gross Income Determine initial amount, Step 1. Form 1040 Determine Initial Amount Determine the credit, Step 5. Form 1040 Determine Your Credit Determine the total of steps 2 and 3, Step 4. Form 1040 Determine the Total of Steps 2 and 3 Total certain nontaxable pensions and benefits, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Foreign military service Pension, annuity, or disability benefit from, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Foreign Service Pension, annuity, or disability benefit from, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Form RRB-1099 Payments by Railroad Retirement Board, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Form SSA-1099 Social security benefit statement, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Free tax services, Free help with your tax return. Form 1040 H Head of household, Head of household. Form 1040 Help (see Tax help) I Income limits, Income Limits Initial amounts for persons under age 65, Initial amounts for persons under age 65. Form 1040 J Joint returns, Married Persons L Limit on credit, Limit on credit. Form 1040 Lump-sum payments Accrued annual leave, Payments that are not disability income. Form 1040 Death benefits paid to surviving spouse or child, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits M Mandatory retirement age, Payments that are not disability income. Form 1040 Married taxpayers, Married Persons Mentally incompetent persons Sheltered employment for, Sheltered employment. Form 1040 Missing children Photographs of, Reminders N National Oceanic and Atmospheric Administration Pension, annuity, or disability benefit from, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Nonresident aliens, Exceptions. Form 1040 Nontaxable payments, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits O Out of work, Substantial gainful activity. Form 1040 P Pension or annuity payments Nontaxable by law, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Permanent and total disability, Qualified Individual, Permanent and total disability. Form 1040 Physician certification, Permanent and total disability. Form 1040 , Physician's statement. Form 1040 Public Health Service Pension, annuity, or disability benefit from, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Publications (see Tax help) Q Qualified individual, Qualified Individual Age 65 or older, Qualified Individual Under age 65 and retired on permanent and total disability, Qualified Individual, Under Age 65 R Residence requirement, U. Form 1040 S. Form 1040 Citizen or Resident Alien S Schedule R, Credit Figured for You, Figuring the Credit Yourself, , Examples Sheltered employment, Sheltered employment. Form 1040 Social security payments, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Substantial gainful activity, Substantial gainful activity. Form 1040 T Tables and figures Figure A, Qualified individual determination, Substantial gainful activity. Form 1040 Table 1, Income limits, Substantial gainful activity. Form 1040 , Table 1. Form 1040 Income Limits Table 2, Initial amounts, Table 2. Form 1040 Initial Amounts Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help U U. Form 1040 S. Form 1040 citizens and resident aliens, U. Form 1040 S. Form 1040 Citizen or Resident Alien V VA Form 21-0172 Certification of permanent and total disability, Veterans. Form 1040 Veterans Certification by VA of permanent and total disability, Veterans. Form 1040 Exclusion of nontaxable pension or annuity payment or disability benefits, Step 2. Form 1040 Total Certain Nontaxable Pensions and Benefits Prev  Up     Home   More Online Publications
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Tax Information For Businesses

Small Business and Self-Employed Tax Center
Access to tax information useful to small businesses with assets of $10 million or less.

Large Business and International Tax Center
This page provides links which are helpful for large to mid-size businesses with assets greater than $10 million

Work Opportunity Tax Credit Extended
Businesses, including tax-exempt employers, may qualify for the Work Opportunity Tax Credit for qualified veterans hired before January 1, 2014.

Self-Employed Individuals Tax Center
The basics on your tax responsibilities if you are self-employed or an independent contractor.

Qualifying Advanced Energy Project Credit (section 48C)
Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013. Application procedures are different than in the first allocation round.

IRS Video Portal
The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, and archived versions of live panel discussions and webinars.

Effect of Sequestration on the Alternative Minimum Tax Credit for Corporations
The Balanced Budget and Emergency Deficit Reduction Act of 1985, as amended, requires certain spending cuts during Fiscal Year 2013 due to the sequester triggered earlier this year.

Alternative Motor Vehicle Credit
The Alternative Fuel Motor Vehicle Credit was enacted by the Energy Policy Act of 2005 and includes separate credits for four distinct categories of vehicles: Hybrid vehicles, Fuel Cell vehicles, Qualified Alternative Fuel Motor vehicles (QAFMV) and Advanced Lean Burn Technology vehicles. The amount of the potential credit varies by type of vehicle and which of the four credits applies.

Coordinated Issue Papers - LB&I
Effective January 21, 2014, all LB&I coordinated issue papers are decoordinated.  See 1/21/14 Directive from LB&I Commissioner Maloy for details.

HIRE Act: Questions and Answers for Employers
General information about the provisions of the Hiring Individuals to Restore Employment Act.

Employment Taxes
Federal income tax, Social Security and Medicare taxes, FUTA, self-employment tax and more.

Disaster Assistance and Emergency Relief for Individuals and Businesses
Special tax law provisions may help taxpayers and businesses recover financially from a disaster.

Small Business Forms and Publications
Download multiple small business and self-employed forms and publications.

e-file for Large Business and International (LB&I)
Certain large business and International (LB&I) corporations are required to electronically file their Forms 1120 and 1120S. Other corporations may do so voluntarily. This site provides e-file information for corporations that prepare and transmit their own electronic corporate income tax returns and those that use the services of third party tax professionals.

Employer ID Numbers (EINs)
Find out more on EINs or apply for one online.

Employee Tool & Equipment Plans
The Internal Revenue Service has established a compliance team to address the marketing and mistreatment of employee tool and equipment plans as tax-favored accountable plans.

Deducting Business Expenses
Find out what qualifies as a deductible business expense, including depreciation.

IRS Tax Calendar for Businesses and Self-Employed
The tax calendar is available for downloading and printing, or you can view it online.

U.S. Citizens and Resident Aliens Abroad
This section covers tax topics for U.S. citizens or resident aliens living overseas.

HCTC: Information for Health Plan Administrators (HPAs)
Health Plan Administrators are key to the success of the HCTC by providing health insurance to eligible individuals. Find information specific to health plan administrators here, including how to get involved and participate with the HCTC Program.

Excise Tax
Information about the various programs, databases, and activities within Excise Tax.

Industry Issue Resolution Program
The Industry Issue Resolution (IIR) Program resolves frequently disputed or burdensome tax issues. IRS solicits suggestions for issues for the program from taxpayers, representatives and associations.

Estate and Gift Taxes
General information on when these taxes apply and when they do not.

Filing Past Due Tax Returns
Understand how to file past due returns.

Information Returns Processing
The Information Reporting Program Website is designed to help you meet your Information Reporting Requirements. Included are help-line telephone numbers and direct links to aid you in reporting information returns. You will also find information about how to file returns electronically or magnetically.

LB&I Directives
LB&I Directives provide industry-related and administrative guidance to LB&I examiners to ensure consistent tax administration. The Directives do not establish Service position on legal issues and are not legal guidance.

Online Ordering for Information Returns and Employer Returns
Order information returns and employer returns online.

Manufacturers' Energy Efficient Appliance Credit
Act Section 305 - Modifications of Energy Efficient Appliance Credit for Appliances Produced After 2007

Audit Techniques Guides (ATGs)
These guides contain examination techniques to assist examiners in performing examinations.

1099-K Reporting Requirements for Payment Settlement Entities
Describes responsibilities of 1099-K filers and provides links to forms and publications.

Plug-In Electric Drive Vehicle Credit (IRC 30D)
Plug-In Electric Drive Vehicle Credit (IRC 30D) - Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.

Your Guide to an IRS Small Business Audit
Video series shows small business owners steps of an audit and answers questions about the process

Income from Abroad is Taxable
There have been recent reports about the interest of the Internal Revenue Service (IRS) in taxpayers with bank accounts in Liechtenstein. The IRS' interest, however, extends beyond bank accounts in Liechtenstein to financial accounts anywhere in the world. The IRS reminds you to report your worldwide income on your U.S. tax return and lists the possible consequences of hiding income overseas.

Quality Examination Process
The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

Market Segment Understandings (MSU)
The IRS and taxpayers in particular market segments, work together to improve tax compliance.

Railroad Retirement Tax Act (RRTA) Desk Guide (January 2009)
This Desk Reference Guide is intended as a resource tool to assist Revenue Agents who are assigned the examination of a railroad employer. The Guide was prepared presuming that the reader has already received employment tax training.

Federal Payment Levy Program
Certain federal payments (OPM, SSA, federal employee salaries, and federal employee travel) disbursed by the Department of the Treasury, Financial Management Service (FMS) may be subject to a 15 percent levy through the Federal Payment Levy Program (FPLP) to pay your delinquent tax debt. Find out your appeal rights and how to resolve any dispute.

Research Credit
Guidelines and audit technique guide are provided for field examiners on the examination of Research Credit cases.

The International Tax Gap
Find resources on this page pertaining to the international tax gap — the difference between the amount of tax that taxpayers should pay and the amount that is paid voluntarily and on time. The tax gap can also be thought of as the sum of non-compliance with the tax law.

Uncertain Tax Positions - Schedule UTP
IRS finalized Schedule UTP & instructions for reporting uncertain tax positions by certain corporations.

IRS Non-Retaliation Policy
IRS has a zero-tolerance policy for retaliation and has had one in place since 1998.

Page Last Reviewed or Updated: 30-Mar-2014

The Form 1040

Form 1040 Publication 519 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Form 1040 Tax questions. Form 1040 What's New Reminders Future Developments For the latest information about developments related to Publication 519, such as legislation enacted after it was published, go to www. Form 1040 irs. Form 1040 gov/pub519. Form 1040 Introduction For tax purposes, an alien is an individual who is not a U. Form 1040 S. Form 1040 citizen. Form 1040 Aliens are classified as nonresident aliens and resident aliens. Form 1040 This publication will help you determine your status and give you information you will need to file your U. Form 1040 S. Form 1040 tax return. Form 1040 Resident aliens generally are taxed on their worldwide income, the same as U. Form 1040 S. Form 1040 citizens. Form 1040 Nonresident aliens are taxed only on their income from sources within the United States and on certain income connected with the conduct of a trade or business in the United States. Form 1040 The information in this publication is not as comprehensive for resident aliens as it is for nonresident aliens. Form 1040 Resident aliens are generally treated the same as U. Form 1040 S. Form 1040 citizens and can find more information in other IRS publications. Form 1040 Table A, Where To Find What You Need To Know About U. Form 1040 S. Form 1040 Taxes, provides a list of questions and the chapter or chapters in this publication where you will find the related discussion. Form 1040 Answers to frequently asked questions are presented in the back of the publication. Form 1040 Table A. Form 1040 Where To Find What You Need To Know About U. Form 1040 S. Form 1040 Taxes Commonly Asked Questions Where To Find The Answer Am I a nonresident alien or resident alien? See chapter 1. Form 1040 Can I be a nonresident alien and a resident alien in the same year? See Dual-Status Aliens in chapter 1. Form 1040 See chapter 6. Form 1040 I am a resident alien and my spouse is a nonresident alien. Form 1040 Are there special rules for us? See Nonresident Spouse Treated as a Resident  in chapter 1. Form 1040 See Community Income in chapter 2. Form 1040 Is all my income subject to U. Form 1040 S. Form 1040 tax? See chapter 2. Form 1040 See chapter 3. Form 1040 Is my scholarship subject to U. Form 1040 S. Form 1040 tax? See Scholarship Grants, Prizes, and Awards in chapter 2. Form 1040 See Scholarship and Fellowship Grants in chapter 3. Form 1040 See chapter 9. Form 1040 What is the tax rate on my income subject to U. Form 1040 S. Form 1040 tax? See chapter 4. Form 1040 I moved to the United States this year. Form 1040 Can I deduct my moving expenses on my U. Form 1040 S. Form 1040 return? See Deductions in chapter 5. Form 1040 Can I claim exemptions for my spouse and children? See Exemptions in chapter 5. Form 1040 I pay income taxes to my home country. Form 1040 Can I get credit for these taxes on my U. Form 1040 S. Form 1040 tax return? See Tax Credits and Payments in chapter 5. Form 1040 What forms must I file and when and where do I file them? See chapter 7. Form 1040 How should I pay my U. Form 1040 S. Form 1040 income taxes? See chapter 8. Form 1040 Am I eligible for any benefits under a tax treaty? See Income Entitled to Tax Treaty Benefits in chapter 8. Form 1040 See chapter 9. Form 1040 Are employees of foreign governments and international organizations exempt from U. Form 1040 S. Form 1040 tax? See chapter 10. Form 1040 Is there anything special I have to do before leaving the United States? See chapter 11. Form 1040 See Expatriation Tax in chapter 4. Form 1040 Comments and suggestions. Form 1040   We welcome your comments about this publication and your suggestions for future editions. Form 1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040   You can send us comments from www. Form 1040 irs. Form 1040 gov/formspubs/. Form 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040 Ordering forms and publications. Form 1040   Visit www. Form 1040 irs. Form 1040 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Form 1040 Internal Revenue Service 1201 N. Form 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040   If you have a tax question, check the information available on IRS. Form 1040 gov or call 1-800-829-1040. Form 1040 We cannot answer tax questions sent to either of the above addresses. Form 1040 What's New Personal exemption increased. Form 1040  For tax years beginning in 2013, the personal exemption amount is increased to $3,900. Form 1040 U. Form 1040 S. Form 1040 real property interest. Form 1040  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Form 1040 The provision has been extended through 2013. Form 1040 The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Form 1040 S. Form 1040 real property interest will continue to apply to any distribution from a RIC in 2013. Form 1040 Beginning in 2014 (unless extended by legislation), a RIC will only be treated as a QIE for certain distributions from the RIC that are directly or indirectly attributable to distributions received by the RIC from a REIT. Form 1040 See Qualified investment entities under U. Form 1040 S. Form 1040 Real Property Interest. Form 1040 Interest-related dividends and short-term capital gain dividends received from mutual funds. Form 1040  The exemption of tax on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Form 1040 These provisions have been extended through 2013. Form 1040 The exemption expires for amounts paid in tax years beginning after December 31, 2013 (unless extended by legislation). Form 1040 Multi-level marketing. Form 1040  Clarification regarding the characterization and source of income received from multi-level marketing companies by distributors (upper-tier distributors) that are based on the sales or purchases of persons whom they have recruited and sponsored (lower-tier distributors) is provided. Form 1040 See Multi-level marketing under Personal Services in chapter 2. Form 1040 Additional Medicare Tax. Form 1040  For 2013, you may be required to pay Additional Medicare Tax. Form 1040 Also, you may need to report Additional Medicare Tax withheld by your employer. Form 1040 For more information, see Additional Medicare Tax under Social Security and Medicare Taxes and Self-Employment Tax in chapter 8. Form 1040 For more information on Additional Medicare Tax, go to IRS. Form 1040 gov and enter “Additional Medicare Tax” in the search box. Form 1040 Reminders Refunds of certain withholding tax delayed. Form 1040  Refund requests for tax withheld and reported on Form 1042-S, Form 8288-A, or Form 8805 may require additional time for processing. Form 1040 Allow up to 6 months for these refunds to be issued. Form 1040 Third party designee. Form 1040  You can check the “Yes” box in the “Third Party Designee” area of your return to authorize the IRS to discuss your return with a friend, family member, or any other person you choose. Form 1040 This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Form 1040 It also allows your designee to perform certain actions such as asking the IRS for copies of notices or transcripts related to your return. Form 1040 Also, the authorization can be revoked. Form 1040 See your income tax return instructions for details. Form 1040 Change of address. Form 1040 . Form 1040  If you change your mailing address, be sure to notify the Internal Revenue Service using Form 8822, Change of Address. Form 1040 Photographs of missing children. Form 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040 Prev  Up  Next   Home   More Online Publications