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Free Federal 1040ez Efile

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Free Federal 1040ez Efile

Free federal 1040ez efile 1. Free federal 1040ez efile   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Free federal 1040ez efile Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Free federal 1040ez efile S. Free federal 1040ez efile Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Free federal 1040ez efile S. Free federal 1040ez efile Individual Income Tax Return 2350 Application for Extension of Time To File U. Free federal 1040ez efile S. Free federal 1040ez efile Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Free federal 1040ez efile S. Free federal 1040ez efile Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Free federal 1040ez efile Filing Requirements If you are a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Free federal 1040ez efile Your income, filing status, and age generally determine whether you must file an income tax return. Free federal 1040ez efile Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Free federal 1040ez efile Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Free federal 1040ez efile Gross income. Free federal 1040ez efile   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free federal 1040ez efile   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Free federal 1040ez efile If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Free federal 1040ez efile Self-employed individuals. Free federal 1040ez efile   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Free federal 1040ez efile Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Free federal 1040ez efile 65 or older. Free federal 1040ez efile   You are considered to be age 65 on the day before your 65th birthday. Free federal 1040ez efile For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Free federal 1040ez efile Residents of U. Free federal 1040ez efile S. Free federal 1040ez efile possessions. Free federal 1040ez efile   If you are (or were) a bona fide resident of a U. Free federal 1040ez efile S. Free federal 1040ez efile possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Free federal 1040ez efile S. Free federal 1040ez efile Possession. Free federal 1040ez efile See the instructions for the form for more information. Free federal 1040ez efile When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Free federal 1040ez efile If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Free federal 1040ez efile In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Free federal 1040ez efile When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Free federal 1040ez efile — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Free federal 1040ez efile A tax return delivered by the U. Free federal 1040ez efile S. Free federal 1040ez efile mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Free federal 1040ez efile See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Free federal 1040ez efile Foreign wire transfers. Free federal 1040ez efile   If you have a U. Free federal 1040ez efile S. Free federal 1040ez efile bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Free federal 1040ez efile If you do not have a U. Free federal 1040ez efile S. Free federal 1040ez efile bank account, ask if your financial institution has a U. Free federal 1040ez efile S. Free federal 1040ez efile affiliate that can help you make same-day wire transfers. Free federal 1040ez efile   For more information, visit www. Free federal 1040ez efile eftps. Free federal 1040ez efile gov. Free federal 1040ez efile Extensions You can get an extension of time to file your return. Free federal 1040ez efile In some circumstances, you also can get an extension of time to file and pay any tax due. Free federal 1040ez efile However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free federal 1040ez efile This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Free federal 1040ez efile If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Free federal 1040ez efile Automatic 2-month extension. Free federal 1040ez efile   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Free federal 1040ez efile   If you use a calendar year, the regular due date of your return is April 15. Free federal 1040ez efile Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Free federal 1040ez efile Married taxpayers. Free federal 1040ez efile   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free federal 1040ez efile If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Free federal 1040ez efile How to get the extension. Free federal 1040ez efile   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Free federal 1040ez efile Automatic 6-month extension. Free federal 1040ez efile   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Free federal 1040ez efile To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Free federal 1040ez efile For more information about filing electronically, see E-file options , later. Free federal 1040ez efile   The form must show your properly estimated tax liability based on the information available to you. Free federal 1040ez efile    You may not be eligible. Free federal 1040ez efile You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Free federal 1040ez efile E-file options. Free federal 1040ez efile    You can use e-file to get an extension of time to file. Free federal 1040ez efile You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Free federal 1040ez efile   First, complete Form 4868 to use as a worksheet. Free federal 1040ez efile If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Free federal 1040ez efile    Then, do one of the following. Free federal 1040ez efile E-file Form 4868. Free federal 1040ez efile You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free federal 1040ez efile You will need to provide certain information from your tax return for 2012. Free federal 1040ez efile If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Free federal 1040ez efile If you e-file Form 4868, do not also send a paper Form 4868. Free federal 1040ez efile E-file and pay by credit or debit card. Free federal 1040ez efile You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Free federal 1040ez efile You can do this by phone or over the Internet. Free federal 1040ez efile If you do this, you do not file Form 4868. Free federal 1040ez efile For more information, see the instructions for your tax return. Free federal 1040ez efile When to file. Free federal 1040ez efile   Generally, you must request the 6-month extension by the regular due date of your return. Free federal 1040ez efile Previous 2-month extension. Free federal 1040ez efile   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Free federal 1040ez efile The 2-month period and the 6-month period start at the same time. Free federal 1040ez efile You have to request the additional 4 months by the new due date allowed by the 2-month extension. Free federal 1040ez efile   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Free federal 1040ez efile You must make an accurate estimate of your tax based on the information available to you. Free federal 1040ez efile If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Free federal 1040ez efile You will owe interest on the unpaid amount from the original due date of the return. Free federal 1040ez efile   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Free federal 1040ez efile Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Free federal 1040ez efile In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Free federal 1040ez efile Additional extension of time for taxpayers out of the country. Free federal 1040ez efile   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Free federal 1040ez efile   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Free federal 1040ez efile Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Free federal 1040ez efile   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Free federal 1040ez efile Extension of time to meet tests. Free federal 1040ez efile   You generally cannot get an extension of more than 6 months. Free federal 1040ez efile However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Free federal 1040ez efile   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Free federal 1040ez efile The tests, the exclusions, and the deduction are explained in chapter 4. Free federal 1040ez efile   You should request an extension if all three of the following apply. Free federal 1040ez efile You are a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien. Free federal 1040ez efile You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Free federal 1040ez efile Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Free federal 1040ez efile   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Free federal 1040ez efile However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Free federal 1040ez efile How to get an extension. Free federal 1040ez efile   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Free federal 1040ez efile Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Free federal 1040ez efile What if tests are not met. Free federal 1040ez efile   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Free federal 1040ez efile    You should make any request for an extension early, so that if it is denied you still can file your return on time. Free federal 1040ez efile Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Free federal 1040ez efile Return filed before test is met. Free federal 1040ez efile   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Free federal 1040ez efile S. Free federal 1040ez efile and foreign sources and pay the tax on that income. Free federal 1040ez efile If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Free federal 1040ez efile Foreign Currency You must express the amounts you report on your U. Free federal 1040ez efile S. Free federal 1040ez efile tax return in U. Free federal 1040ez efile S. Free federal 1040ez efile dollars. Free federal 1040ez efile If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Free federal 1040ez efile S. Free federal 1040ez efile dollars. Free federal 1040ez efile How you do this depends on your functional currency. Free federal 1040ez efile Your functional currency generally is the U. Free federal 1040ez efile S. Free federal 1040ez efile dollar unless you are required to use the currency of a foreign country. Free federal 1040ez efile You must make all federal income tax determinations in your functional currency. Free federal 1040ez efile The U. Free federal 1040ez efile S. Free federal 1040ez efile dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Free federal 1040ez efile A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Free federal 1040ez efile Even if you have a QBU, your functional currency is the dollar if any of the following apply. Free federal 1040ez efile You conduct the business in U. Free federal 1040ez efile S. Free federal 1040ez efile dollars. Free federal 1040ez efile The principal place of business is located in the United States. Free federal 1040ez efile You choose to or are required to use the U. Free federal 1040ez efile S. Free federal 1040ez efile dollar as your functional currency. Free federal 1040ez efile The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Free federal 1040ez efile Make all income tax determinations in your functional currency. Free federal 1040ez efile If your functional currency is the U. Free federal 1040ez efile S. Free federal 1040ez efile dollar, you must immediately translate into U. Free federal 1040ez efile S. Free federal 1040ez efile dollars all items of income, expense, etc. Free federal 1040ez efile (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Free federal 1040ez efile Use the exchange rate prevailing when you receive, pay, or accrue the item. Free federal 1040ez efile If there is more than one exchange rate, use the one that most properly reflects your income. Free federal 1040ez efile You can generally get exchange rates from banks and U. Free federal 1040ez efile S. Free federal 1040ez efile Embassies. Free federal 1040ez efile If your functional currency is not the U. Free federal 1040ez efile S. Free federal 1040ez efile dollar, make all income tax determinations in your functional currency. Free federal 1040ez efile At the end of the year, translate the results, such as income or loss, into U. Free federal 1040ez efile S. Free federal 1040ez efile dollars to report on your income tax return. Free federal 1040ez efile Blocked Income You generally must report your foreign income in terms of U. Free federal 1040ez efile S. Free federal 1040ez efile dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Free federal 1040ez efile S. Free federal 1040ez efile dollars. Free federal 1040ez efile If, because of restrictions in a foreign country, your income is not readily convertible into U. Free federal 1040ez efile S. Free federal 1040ez efile dollars or into other money or property that is readily convertible into U. Free federal 1040ez efile S. Free federal 1040ez efile dollars, your income is “blocked” or “deferrable” income. Free federal 1040ez efile You can report this income in one of two ways: Report the income and pay your federal income tax with U. Free federal 1040ez efile S. Free federal 1040ez efile dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Free federal 1040ez efile If you choose to postpone the reporting of the income, you must file an information return with your tax return. Free federal 1040ez efile For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Free federal 1040ez efile Rul. Free federal 1040ez efile 74-351. Free federal 1040ez efile ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Free federal 1040ez efile You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Free federal 1040ez efile You must report your income on your information return using the foreign currency in which you received that income. Free federal 1040ez efile If you have blocked income from more than one foreign country, include a separate information return for each country. Free federal 1040ez efile Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Free federal 1040ez efile S. Free federal 1040ez efile dollars or into other money or property that is convertible into U. Free federal 1040ez efile S. Free federal 1040ez efile currency. Free federal 1040ez efile Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Free federal 1040ez efile If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Free federal 1040ez efile If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Free federal 1040ez efile If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Free federal 1040ez efile To apply for permission, file Form 3115, Application for Change in Accounting Method. Free federal 1040ez efile You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Free federal 1040ez efile See the instructions for Form 3115 for information on changing your accounting method. Free federal 1040ez efile Fulbright Grant All income must be reported in U. Free federal 1040ez efile S. Free federal 1040ez efile dollars. Free federal 1040ez efile In most cases, the tax also must be paid in U. Free federal 1040ez efile S. Free federal 1040ez efile dollars. Free federal 1040ez efile If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Free federal 1040ez efile S. Free federal 1040ez efile tax that is based on the blocked income. Free federal 1040ez efile Paying U. Free federal 1040ez efile S. Free federal 1040ez efile tax in foreign currency. Free federal 1040ez efile   To qualify for this method of payment, you must prepare a statement that shows the following information. Free federal 1040ez efile You were a Fulbright grantee and were paid in nonconvertible foreign currency. Free federal 1040ez efile The total grant you received during the year and the amount you received in nonconvertible foreign currency. Free federal 1040ez efile At least 70% of the grant was paid in nonconvertible foreign currency. Free federal 1040ez efile The statement must be certified by the U. Free federal 1040ez efile S. Free federal 1040ez efile educational foundation or commission paying the grant or other person having control of grant payments to you. Free federal 1040ez efile   You should prepare at least two copies of this statement. Free federal 1040ez efile Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Free federal 1040ez efile Figuring actual tax. Free federal 1040ez efile   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Free federal 1040ez efile If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Free federal 1040ez efile   Adjusted gross income that is blocked income × Total U. Free federal 1040ez efile S. Free federal 1040ez efile tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Free federal 1040ez efile A copy of the certified statement discussed earlier. Free federal 1040ez efile A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Free federal 1040ez efile S. Free federal 1040ez efile dollars. Free federal 1040ez efile The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Free federal 1040ez efile Figuring estimated tax on nonconvertible foreign currency. Free federal 1040ez efile   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Free federal 1040ez efile   Adjusted gross income that is blocked income × Total estimated U. Free federal 1040ez efile S. Free federal 1040ez efile tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Free federal 1040ez efile Deposit of foreign currency with disbursing officer. Free federal 1040ez efile   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Free federal 1040ez efile Estimated tax installments. Free federal 1040ez efile   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Free federal 1040ez efile See Estimated Tax , later. Free federal 1040ez efile Deposit receipt. Free federal 1040ez efile   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Free federal 1040ez efile The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Free federal 1040ez efile S. Free federal 1040ez efile dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Free federal 1040ez efile Keep the copy for your records. Free federal 1040ez efile Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Free federal 1040ez efile IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Free federal 1040ez efile IRS computers quickly and automatically check for errors or other missing information. Free federal 1040ez efile Even returns with a foreign address can be e-filed! How to e-file. Free federal 1040ez efile   There are three ways you can e-file. Free federal 1040ez efile Use your personal computer. Free federal 1040ez efile Use a volunteer. Free federal 1040ez efile Many programs offering free tax help can e-file your return. Free federal 1040ez efile Use a tax professional. Free federal 1040ez efile Most tax professionals can e-file your return. Free federal 1040ez efile These methods are explained in detail in the instructions for your tax return. Free federal 1040ez efile Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Free federal 1040ez efile You claim the foreign earned income exclusion. Free federal 1040ez efile You claim the foreign housing exclusion or deduction. Free federal 1040ez efile You live in a foreign country. Free federal 1040ez efile Instead, use one of the following special addresses. Free federal 1040ez efile If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Free federal 1040ez efile O. Free federal 1040ez efile Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Free federal 1040ez efile However, you should not file with the addresses listed above if you are a bona fide resident of the U. Free federal 1040ez efile S. Free federal 1040ez efile Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Free federal 1040ez efile Resident of U. Free federal 1040ez efile S. Free federal 1040ez efile Virgin Islands (USVI). Free federal 1040ez efile   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Free federal 1040ez efile S. Free federal 1040ez efile return. Free federal 1040ez efile However, you must file a return with the USVI. Free federal 1040ez efile    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Free federal 1040ez efile Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Free federal 1040ez efile   If you are a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Free federal 1040ez efile File the original return with the United States and file a signed copy of the U. Free federal 1040ez efile S. Free federal 1040ez efile return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Free federal 1040ez efile   You must complete Form 8689, Allocation of Individual Income Tax to the U. Free federal 1040ez efile S. Free federal 1040ez efile Virgin Islands, and attach a copy to both your U. Free federal 1040ez efile S. Free federal 1040ez efile return and your USVI return. Free federal 1040ez efile You should file your U. Free federal 1040ez efile S. Free federal 1040ez efile return with the address listed under Where To File. Free federal 1040ez efile   See Publication 570, Tax Guide for Individuals With Income From U. Free federal 1040ez efile S. Free federal 1040ez efile Possessions, for information about filing Virgin Islands returns. Free federal 1040ez efile Resident of Guam. Free federal 1040ez efile   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Free federal 1040ez efile    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Free federal 1040ez efile O. Free federal 1040ez efile Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Free federal 1040ez efile Send your return to the address listed under Where To File. Free federal 1040ez efile   See Publication 570 for information about filing Guam returns. Free federal 1040ez efile Resident of the Commonwealth of the Northern Mariana Islands. Free federal 1040ez efile   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Free federal 1040ez efile    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free federal 1040ez efile O. Free federal 1040ez efile Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Free federal 1040ez efile Send your return to the address listed under Where To File. Free federal 1040ez efile   See Publication 570 for information about filing Northern Mariana Islands returns. Free federal 1040ez efile Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Free federal 1040ez efile S. Free federal 1040ez efile resident. Free federal 1040ez efile This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Free federal 1040ez efile If you make this choice, the following two rules apply. Free federal 1040ez efile You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Free federal 1040ez efile You must file a joint income tax return for the year you make the choice. Free federal 1040ez efile This means that neither of you can claim under any tax treaty not to be a U. Free federal 1040ez efile S. Free federal 1040ez efile resident for a tax year for which the choice is in effect. Free federal 1040ez efile You can file joint or separate returns in years after the year in which you make the choice. Free federal 1040ez efile Example 1. Free federal 1040ez efile Pat Smith, a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen, is married to Norman, a nonresident alien. Free federal 1040ez efile Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Free federal 1040ez efile Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Free federal 1040ez efile Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Free federal 1040ez efile Example 2. Free federal 1040ez efile When Bob and Sharon Williams got married, both were nonresident aliens. Free federal 1040ez efile In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Free federal 1040ez efile Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Free federal 1040ez efile Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Free federal 1040ez efile Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Free federal 1040ez efile If you do not choose to treat your nonresident alien spouse as a U. Free federal 1040ez efile S. Free federal 1040ez efile resident, you may be able to use head of household filing status. Free federal 1040ez efile To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Free federal 1040ez efile For more information, see Publication 501. Free federal 1040ez efile Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Free federal 1040ez efile S. Free federal 1040ez efile resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Free federal 1040ez efile To get an SSN for a nonresident alien spouse, apply at an office of the U. Free federal 1040ez efile S. Free federal 1040ez efile Social Security Administration (SSA) or U. Free federal 1040ez efile S. Free federal 1040ez efile consulate. Free federal 1040ez efile You must complete Form SS-5, Application for a Social Security Card, available at www. Free federal 1040ez efile socialsecurity. Free federal 1040ez efile gov or by calling 1-800-772-1213. Free federal 1040ez efile You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Free federal 1040ez efile If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Free federal 1040ez efile How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Free federal 1040ez efile It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Free federal 1040ez efile S. Free federal 1040ez efile residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Free federal 1040ez efile (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Free federal 1040ez efile ) You generally make this choice when you file your joint return. Free federal 1040ez efile However, you also can make the choice by filing a joint amended return on Form 1040X. Free federal 1040ez efile Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Free federal 1040ez efile If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Free federal 1040ez efile You generally must file the amended joint return within 3 years from the date you filed your original U. Free federal 1040ez efile S. Free federal 1040ez efile income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Free federal 1040ez efile Table 1–1. Free federal 1040ez efile Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Free federal 1040ez efile   • The revocation must be made by the due date for filing the tax return for that tax year. Free federal 1040ez efile   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Free federal 1040ez efile The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Free federal 1040ez efile     • The name and address of any person who is revoking the choice for a deceased spouse. Free federal 1040ez efile     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Free federal 1040ez efile   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Free federal 1040ez efile Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Free federal 1040ez efile   • If the surviving spouse is a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Free federal 1040ez efile   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Free federal 1040ez efile Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Free federal 1040ez efile Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Free federal 1040ez efile Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident alien at any time during the later tax year. Free federal 1040ez efile Example. Free federal 1040ez efile Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Free federal 1040ez efile They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Free federal 1040ez efile On January 10, 2012, Dick became a nonresident alien. Free federal 1040ez efile Judy had remained a nonresident alien. Free federal 1040ez efile Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Free federal 1040ez efile Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Free federal 1040ez efile For 2013, both are treated as nonresident aliens. Free federal 1040ez efile If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Free federal 1040ez efile Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Free federal 1040ez efile If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Free federal 1040ez efile Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Free federal 1040ez efile S. Free federal 1040ez efile citizen or resident abroad as for a taxpayer in the United States. Free federal 1040ez efile For current instructions on making estimated tax payments, see Form 1040-ES. Free federal 1040ez efile If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Free federal 1040ez efile Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Free federal 1040ez efile (The return must cover all 12 months. Free federal 1040ez efile ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Free federal 1040ez efile See Publication 505 for more information. Free federal 1040ez efile The first installment of estimated tax is due on April 15, 2014. Free federal 1040ez efile Foreign earned income exclusion. Free federal 1040ez efile   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Free federal 1040ez efile In addition, you can reduce your income by your estimated foreign housing deduction. Free federal 1040ez efile However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Free federal 1040ez efile If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Free federal 1040ez efile   For more information about figuring your estimated tax, see Publication 505. Free federal 1040ez efile Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Free federal 1040ez efile 1). Free federal 1040ez efile   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Free federal 1040ez efile 1. Free federal 1040ez efile Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Free federal 1040ez efile See the filing instructions at www. Free federal 1040ez efile bsaefiling. Free federal 1040ez efile fincen. Free federal 1040ez efile treas. Free federal 1040ez efile gov/main. Free federal 1040ez efile html. Free federal 1040ez efile   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Free federal 1040ez efile You do not need to file the report if the assets are with a U. Free federal 1040ez efile S. Free federal 1040ez efile military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Free federal 1040ez efile   More information about the filing of Form 114 can be found in the instructions for the form. Free federal 1040ez efile FinCEN Form 105. Free federal 1040ez efile   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Free federal 1040ez efile Certain recipients of currency or monetary instruments also must file Form 105. Free federal 1040ez efile   More information about the filing of Form 105 can be found in the instructions on the back of the form. Free federal 1040ez efile Form 8938. Free federal 1040ez efile   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Free federal 1040ez efile The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Free federal 1040ez efile Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Free federal 1040ez efile S. Free federal 1040ez efile person. Free federal 1040ez efile   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Free federal 1040ez efile   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Free federal 1040ez efile Prev  Up  Next   Home   More Online Publications
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The Free Federal 1040ez Efile

Free federal 1040ez efile Index Symbols 401(k) Plan Elective Deferrals, Elective Deferrals (401(k) Plans) Safe harbor, Safe harbor 401(k) plan. Free federal 1040ez efile A Annual additions, Annual additions. Free federal 1040ez efile Annual benefits, Annual benefits. Free federal 1040ez efile Assistance (see Tax help) Automatic Enrollment, Automatic Enrollment B Business, definition, Business. Free federal 1040ez efile C Common-law employee, Common-law employee. Free federal 1040ez efile Compensation, Compensation. Free federal 1040ez efile Contribution Defined, Contribution. Free federal 1040ez efile Limits Qualified plans, Limits on Contributions and Benefits SEP-IRAs, Contribution Limits SIMPLE IRA plan, Contribution Limits D Deduction Defined, SIMPLE plans. Free federal 1040ez efile , Deduction. Free federal 1040ez efile Deduction worksheet for self-employed, Figuring your deduction. Free federal 1040ez efile Defined benefit plan Deduction limits, Defined benefit plans. Free federal 1040ez efile Limits on contributions, Defined benefit plan. Free federal 1040ez efile Defined contribution plan Automatic Enrollment, Automatic Enrollment Deduction limits, Defined contribution plans. Free federal 1040ez efile Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Free federal 1040ez efile Forfeitures, Forfeiture. Free federal 1040ez efile Limits on contributions, Defined contribution plan. Free federal 1040ez efile Money purchase pension plan, Money purchase pension plan. Free federal 1040ez efile Profit-sharing plan, Profit-sharing plan. Free federal 1040ez efile Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Free federal 1040ez efile Definitions you need to know, Definitions You Need To Know Disqualified person, Prohibited Transactions Distributions (withdrawals), Distributions (Withdrawals) E EACA, Eligible automatic contribution arrangement. Free federal 1040ez efile Earned income, Earned income. Free federal 1040ez efile Eligible automatic contribution arrangement, Eligible automatic contribution arrangement. Free federal 1040ez efile Employees Eligible, Eligible employee. Free federal 1040ez efile Excludable, Excludable employees. Free federal 1040ez efile Highly compensated, Highly compensated employee. Free federal 1040ez efile Leased, Leased employee. Free federal 1040ez efile Employer Defined, Employer. Free federal 1040ez efile Excess Deferrals, Treatment of Excess Deferrals Excise tax, Excise Tax on Reversion of Plan Assets Nondeductible (excess) contributions, Excise Tax for Nondeductible (Excess) Contributions Reduced benefit accrual, Notification of Significant Benefit Accrual Reduction SEP excess contributions, Excise tax. Free federal 1040ez efile Excludable employees, Excludable employees. Free federal 1040ez efile F Form 1040, Where To Deduct Contributions, Reporting the tax. Free federal 1040ez efile 1099-R, Reporting corrective distributions on Form 1099-R. Free federal 1040ez efile 5304–SIMPLE, How To Set Up a SIMPLE IRA Plan 5305–S, Setting up a SIMPLE IRA. Free federal 1040ez efile 5305–SA, Setting up a SIMPLE IRA. Free federal 1040ez efile 5305–SEP, Formal written agreement. Free federal 1040ez efile 5305–SIMPLE, How To Set Up a SIMPLE IRA Plan 5310, Form 5310. Free federal 1040ez efile 5329, Reporting the tax. Free federal 1040ez efile 5330, Reporting the tax. Free federal 1040ez efile , Tax on excess contributions of highly compensated employees. Free federal 1040ez efile , Excise Tax on Reversion of Plan Assets, Payment of the 15% tax. Free federal 1040ez efile 5500, Form 5500. Free federal 1040ez efile , Electronic filing of Forms 5500 and 5500-SF. Free federal 1040ez efile 5500-EZ, Form 5500-EZ. Free federal 1040ez efile Form W-2, Reporting on Form W-2. Free federal 1040ez efile Schedule K (Form 1065), Where To Deduct Contributions Free tax services, Free help with your return. Free federal 1040ez efile H Highly compensated employee, Highly compensated employee. Free federal 1040ez efile K Keogh plans (see Qualified plans) L Leased employee, Leased employee. Free federal 1040ez efile N Net earnings from self-employment, Net earnings from self-employment. Free federal 1040ez efile Notification requirements, Notification Requirement P Participant, definition, Participant. Free federal 1040ez efile Participation, Participation. Free federal 1040ez efile Partner, definition, Partner. Free federal 1040ez efile Publications (see Tax help) Q QACA, Qualified automatic contribution arrangement. Free federal 1040ez efile Qualified automatic contribution arrangement, Qualified automatic contribution arrangement. Free federal 1040ez efile Qualified Plan, definition, Qualified plan. Free federal 1040ez efile Qualified plans, Limits on Contributions and Benefits Assignment of benefits, Benefits must not be assigned or alienated. Free federal 1040ez efile Benefits starting date, Benefit payment must begin when required. Free federal 1040ez efile Contributions, Contributions, Employer Contributions, Limits on Contributions and Benefits, When Contributions Are Considered Made, Where To Deduct Contributions Deduction limits, Deduction Limits, Defined contribution plans. Free federal 1040ez efile , Defined benefit plans. Free federal 1040ez efile , Deduction Limit for Self-Employed Individuals, Carryover of Excess Contributions, Excise Tax for Nondeductible (Excess) Contributions Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Deductions, Employer Deduction Deferrals, Treatment of contributions. Free federal 1040ez efile , Reporting on Form W-2. Free federal 1040ez efile Defined benefit plan, Defined Benefit Plan Defined contribution plan, Defined Contribution Plan Distributions, Distributions Minimum, Required Distributions Required beginning date, Required beginning date. Free federal 1040ez efile Rollover, Rollover. Free federal 1040ez efile Tax on excess benefits, Tax on Excess Benefits Tax on premature, Tax on Early Distributions Tax treatment, Tax Treatment of Distributions Elective Deferrals, Elective Deferrals (401(k) Plans) Limits, Limit on Elective Deferrals Employee nondeductible contributions, Employee Contributions Excess Deferrals, Treatment of Excess Deferrals Investing plan assets, Investing Plan Assets Kinds of plans, Kinds of Plans Leased employees, Leased employee. Free federal 1040ez efile Minimum requirements Coverage, Minimum coverage requirement must be met. Free federal 1040ez efile Funding, Minimum Funding Requirement Vesting, Minimum vesting standard must be met. Free federal 1040ez efile Prohibited transactions, Prohibited Transactions Qualification rules, Qualification Rules Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting requirements, Reporting Requirements Setting up, Setting Up a Qualified Plan Qualified Plans Survivor benefits, Survivor benefits. Free federal 1040ez efile Qualified Roth Contribution Program, Qualified Roth Contribution Program R Rate Table for Self-Employed, Rate table for self-employed. Free federal 1040ez efile Rate Worksheet for Self-Employed, Rate worksheet for self-employed. Free federal 1040ez efile Required distributions, Required Distributions Rollovers, Rollover. Free federal 1040ez efile S Safe harbor 401(k) plan, Safe harbor 401(k) plan. Free federal 1040ez efile Salary reduction arrangement, Deferral percentage. Free federal 1040ez efile , Limit on Elective Deferrals Salary Reduction Simplified Employee Pension(SARSEP), Salary Reduction Simplified Employee Pensions (SARSEPs) SARSEP ADP test, SARSEP ADP test. Free federal 1040ez efile Section 402(f) notice, Section 402(f) Notice. Free federal 1040ez efile Self-employed individual, Self-employed individual. Free federal 1040ez efile SEP plans Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Table for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Reporting and Disclosure, Reporting and Disclosure Requirements SEP-IRAs Contributions, Contributions for yourself. Free federal 1040ez efile Deductible contributions, Deducting Contributions, Excise tax. Free federal 1040ez efile Carryover of excess contributions, Carryover of Excess SEP Contributions Deduction limits, Deduction Limit for Contributions for Participants Limits for self-employed, Deduction Limit for Self-Employed Individuals When to deduct, When To Deduct Contributions Where to deduct, Where To Deduct Contributions Distributions (withdrawals), Distributions (Withdrawals) Eligible employee, Eligible employee. Free federal 1040ez efile Excludable employees, Excludable employees. Free federal 1040ez efile SIMPLE IRA plan Compensation, Compensation. Free federal 1040ez efile Contributions, Contribution Limits Deductions, Nonelective contributions. Free federal 1040ez efile Distributions(withdrawals), Distributions (Withdrawals) Employee election period, Election period. Free federal 1040ez efile Employer matching contributions, Employer matching contributions. Free federal 1040ez efile Excludable employees, Excludable employees. Free federal 1040ez efile Notification requirements, Notification Requirement When to deduct contributions, When To Deduct Contributions SIMPLE plans, Who Can Set Up a SIMPLE IRA Plan?, Reporting on Form W-2. Free federal 1040ez efile SIMPLE 401(k), SIMPLE 401(k) Plan SIMPLE IRA plan, SIMPLE IRA Plan Simplified employee pension (SEP), Salary Reduction Simplified Employee Pensions (SARSEPs) Salary reduction arrangement Compensation of self-employed individuals, Compensation of self-employed individuals. Free federal 1040ez efile Employee compensation, Employee compensation. Free federal 1040ez efile Who can have a SARSEP, Who can have a SARSEP? SEP-IRA contributions, How Much Can I Contribute? Setting up a SEP, Setting Up a SEP Sixty-day employee election period, Election period. Free federal 1040ez efile Sole proprietor, definition, Sole proprietor. Free federal 1040ez efile T Tax help, How To Get Tax Help U User fee, User fee. Free federal 1040ez efile W Worksheets Deduction Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Rate Worksheet for Self-Employed, Table and Worksheets for the Self-Employed Prev  Up     Home   More Online Publications