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Free Federal 1040ez Efile

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Free Federal 1040ez Efile

Free federal 1040ez efile Index A Assistance (see Tax help) C Carryback period, When To Use an NOL Carryback, waiving, Waiving the Carryback Period Carryforward period, When To Use an NOL Carryover from 2012 to 2013 Estates and trusts, Estates and trusts. Free federal 1040ez efile Worksheet instructions, Worksheet Instructions Claiming an NOL deduction, How To Claim an NOL Deduction D Deducting a carryback, Deducting a Carryback Deducting a carryforward, Deducting a Carryforward Domestic production activities deduction, Domestic production activities deduction (line 23). Free federal 1040ez efile , Modified taxable income. Free federal 1040ez efile E Eligible loss, Eligible loss. Free federal 1040ez efile F Farming business, Farming business. Free federal 1040ez efile Farming loss, Farming loss. Free federal 1040ez efile Figuring an NOL Capital losses, Adjustments for capital losses (lines 19–22). Free federal 1040ez efile Carryover, How To Figure an NOL Carryover Form 1045, Schedule A, Form 1045, Schedule A. Free federal 1040ez efile NOL deduction, NOLs from other years (line 24). Free federal 1040ez efile Nonbusiness deductions, Nonbusiness deductions (line 6). Free federal 1040ez efile Nonbusiness income, Nonbusiness income (line 7). Free federal 1040ez efile Filing status, change in, Change in Filing Status Form 1045, Schedule A, Form 1045, Schedule A. Free federal 1040ez efile Form 1045, Schedule B, Form 1045, Schedule B. Free federal 1040ez efile Forms and schedules Form 1040X, Form 1040X. Free federal 1040ez efile Form 1045, Form 1045. Free federal 1040ez efile Form 1045, Schedule A, Form 1045, Schedule A. Free federal 1040ez efile Form 1045, Schedule B, Form 1045, Schedule B. Free federal 1040ez efile Free tax services, Free help with your tax return. Free federal 1040ez efile Future developments, Reminders H Help (see Tax help) How to carry an NOL back or forward, How To Carry an NOL Back or Forward How to figure an NOL, How To Figure an NOL I Illustrated forms and schedules Form 1045, Illustrated Form 1045 Form 1045, Schedule A, Illustrated Form 1045, Schedule A Form 1045, Schedule B, Form 1045, Schedule B. Free federal 1040ez efile M Marital status, change in, Change in Marital Status Missing children, photographs of, Reminders Modified taxable income, Modified taxable income. Free federal 1040ez efile N NOL resulting in no taxable income, NOL resulting in no taxable income. Free federal 1040ez efile NOL year, Introduction, NOL year. Free federal 1040ez efile P Publications (see Tax help) Q Qualified disaster loss, Qualified disaster loss. Free federal 1040ez efile Qualified small business, Qualified small business. Free federal 1040ez efile R Refiguring tax, Refiguring your tax. Free federal 1040ez efile S Specified liability loss, Specified liability loss. Free federal 1040ez efile Steps in figuring NOL, NOL Steps T Tax help, How To Get Tax Help W Waiving the 10-year carryback, Waiving the 10-year carryback. Free federal 1040ez efile Waiving the 5-year carryback, Waiving the 5-year carryback. Free federal 1040ez efile Waiving the carryback period, Waiving the Carryback Period When to use an NOL, When To Use an NOL Worksheet (Continued), Carryover from 2012 to 2013, Prev  Up     Home   More Online Publications
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Letter 2357C Frequently Asked Questions (FAQs)

What is the letter telling me?

The letter is informing you that we failed to send you the balance due notices we should have sent you.

What do I have to do?

Pay the balance due in the letter as soon as possible.

How much time do I have?

The letter provides you the full pay amount to a specified date.

What happens if I don't take any action?

If you do not make arrangements to pay the balance you owe, we can proceed with enforcement action and may file a levy on your wages or bank account or file a lien on your personal property.

Who should I contact?

If you have any questions about this letter, call us at the number printed in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you. If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The Free Federal 1040ez Efile

Free federal 1040ez efile 15. Free federal 1040ez efile   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Free federal 1040ez efile . Free federal 1040ez efile  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free federal 1040ez efile NIIT is a 3. Free federal 1040ez efile 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Free federal 1040ez efile NIIT may need to be included when calculating your estimated tax. Free federal 1040ez efile For more information, see Publication 505,Tax Withholding and Estimated Tax. Free federal 1040ez efile Additional Medicare Tax. Free federal 1040ez efile  For tax years beginning in 2013, a 0. Free federal 1040ez efile 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free federal 1040ez efile You may need to include this amount when figuring your estimated tax. Free federal 1040ez efile For more information, see Publication 505. Free federal 1040ez efile Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Free federal 1040ez efile See Publication 505 for the general rules and requirements for paying estimated tax. Free federal 1040ez efile If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Free federal 1040ez efile Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Free federal 1040ez efile S. Free federal 1040ez efile Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Free federal 1040ez efile Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Free federal 1040ez efile If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Free federal 1040ez efile Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Free federal 1040ez efile See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Free federal 1040ez efile See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Free federal 1040ez efile Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Free federal 1040ez efile On a joint return, you must add your spouse's gross income to your gross income. Free federal 1040ez efile To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Free federal 1040ez efile Wages, salaries, tips, etc. Free federal 1040ez efile Taxable interest. Free federal 1040ez efile Ordinary dividends. Free federal 1040ez efile Taxable refunds, credits, or offsets of state and local income taxes. Free federal 1040ez efile Alimony. Free federal 1040ez efile Gross business income from Schedule C (Form 1040). Free federal 1040ez efile Gross business receipts from Schedule C-EZ (Form 1040). Free federal 1040ez efile Capital gains from Schedule D (Form 1040). Free federal 1040ez efile Losses are not netted against gains. Free federal 1040ez efile Gains on sales of business property. Free federal 1040ez efile Taxable IRA distributions, pensions, annuities, and social security benefits. Free federal 1040ez efile Gross rental income from Schedule E (Form 1040). Free federal 1040ez efile Gross royalty income from Schedule E (Form 1040). Free federal 1040ez efile Taxable net income from an estate or trust reported on Schedule E (Form 1040). Free federal 1040ez efile Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Free federal 1040ez efile Gross farm rental income from Form 4835. Free federal 1040ez efile Gross farm income from Schedule F (Form 1040). Free federal 1040ez efile Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Free federal 1040ez efile Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Free federal 1040ez efile Unemployment compensation. Free federal 1040ez efile Other income not included with any of the items listed above. Free federal 1040ez efile Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Free federal 1040ez efile It includes the following amounts. Free federal 1040ez efile Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Free federal 1040ez efile Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Free federal 1040ez efile Crop shares for the use of your land. Free federal 1040ez efile Gains from sales of draft, breeding, dairy, or sporting livestock. Free federal 1040ez efile Gross income from farming is the total of the following amounts from your tax return. Free federal 1040ez efile Gross farm income from Schedule F (Form 1040). Free federal 1040ez efile Gross farm rental income from Form 4835. Free federal 1040ez efile Gross farm income from Schedule E (Form 1040), Parts II and III. Free federal 1040ez efile Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Free federal 1040ez efile For more information about income from farming, see chapter 3. Free federal 1040ez efile Farm income does not include any of the following: Wages you receive as a farm employee. Free federal 1040ez efile Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Free federal 1040ez efile Gains you receive from the sale of farm land and depreciable farm equipment. Free federal 1040ez efile Percentage From Farming Figure your gross income from all sources, discussed earlier. Free federal 1040ez efile Then figure your gross income from farming, discussed earlier. Free federal 1040ez efile Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Free federal 1040ez efile Example 1. Free federal 1040ez efile Jane Smith had the following total gross income and farm gross income amounts in 2013. Free federal 1040ez efile Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Free federal 1040ez efile However, that loss is not netted against the gain to figure Ms. Free federal 1040ez efile Smith's total gross income or her gross farm income. Free federal 1040ez efile Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Free federal 1040ez efile 64). Free federal 1040ez efile Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Free federal 1040ez efile You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Free federal 1040ez efile You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Free federal 1040ez efile 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Free federal 1040ez efile If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Free federal 1040ez efile See Required Annual Payment , next, for details. Free federal 1040ez efile Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Free federal 1040ez efile Example 2. Free federal 1040ez efile Assume the same fact as in Example 1. Free federal 1040ez efile Ms. Free federal 1040ez efile Smith's gross farm income is only 64% of her total income. Free federal 1040ez efile Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Free federal 1040ez efile However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Free federal 1040ez efile Example 3. Free federal 1040ez efile Assume the same facts as in Example 1 except that Ms. Free federal 1040ez efile Smith's farm income from Schedule F was $90,000 instead of $75,000. Free federal 1040ez efile This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Free federal 1040ez efile She qualifies to use the special estimated tax rules for qualified farmers, since 67. Free federal 1040ez efile 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Free federal 1040ez efile 679). Free federal 1040ez efile Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Free federal 1040ez efile Apply the following special rules for qualified farmers to the worksheet. Free federal 1040ez efile On line 14a, multiply line 13c by 662/3% (. Free federal 1040ez efile 6667). Free federal 1040ez efile On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Free federal 1040ez efile For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Free federal 1040ez efile For more information, see chapter 4 of Publication 505. Free federal 1040ez efile Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Free federal 1040ez efile Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Free federal 1040ez efile See the instructions for Form 2210-F. Free federal 1040ez efile Figure 15-1. Free federal 1040ez efile Estimated Tax for Farmers Please click here for the text description of the image. Free federal 1040ez efile Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Free federal 1040ez efile You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Free federal 1040ez efile If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Free federal 1040ez efile Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Free federal 1040ez efile Prev  Up  Next   Home   More Online Publications