File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Income Tax Filing

Www Irs Gov Form 1040x InstructionsMy TurbotaxIrs Form 1040 Ez InstructionsHttps Www Freefilefillableforms Org1040ez 2011 FormHrblockIrs Amended Tax ReturnTax Return H&r BlockHow To File An Amendment For TaxesAmend My Tax Return Online2012 Amended Tax ReturnE-file 2012 TaxTaxact2010Where To Get 2009 Tax FormsTurbotax Military Edition1040Free Income Tax PreparationHr Block Free Tax File2011 Tax Return Form 1040How To Revise Tax ReturnForm 1040ez InstructionsRevised Tax ReturnHow To Fill Out A 1040x Form For The IrsMilitary Tax HelpH And R Block Taxes1040 Tax FormState Income Tax By StateAmend1040nr CalculatorFile Past Taxes OnlineIrs FormsMilitary Hr Block1040ez Tax InstructionsFederal 1040ez OnlineState Taxes Free File1040 InstructionsEfile For 20121040ez 2009 Tax FormHow To File A Late Tax Return 2011Income Tax Preparations

Free Income Tax Filing

Free income tax filing Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Free income tax filing irs. Free income tax filing gov/pub51. Free income tax filing What's New Social security and Medicare tax for 2014. Free income tax filing  The social security tax rate is 6. Free income tax filing 2% each for the employee and employer, unchanged from 2013. Free income tax filing The social security wage base limit is $117,000. Free income tax filing The Medicare tax rate is 1. Free income tax filing 45% each for the employee and employer, unchanged from 2013. Free income tax filing There is no wage base limit for Medicare tax. Free income tax filing Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free income tax filing Withholding allowance. Free income tax filing  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free income tax filing Change of responsible party. Free income tax filing  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free income tax filing Form 8822-B must be filed within 60 days of the change. Free income tax filing If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free income tax filing For a definition of "responsible party", see the Form 8822-B instructions. Free income tax filing Same-sex marriage. Free income tax filing  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free income tax filing For more information, see Revenue Ruling 2013-17, 2013-38 I. Free income tax filing R. Free income tax filing B. Free income tax filing 201, available at www. Free income tax filing irs. Free income tax filing gov/irb/2013-38_IRB/ar07. Free income tax filing html. Free income tax filing Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free income tax filing Notice 2013-61, 2013-44 I. Free income tax filing R. Free income tax filing B. Free income tax filing 432, is available at www. Free income tax filing irs. Free income tax filing gov/irb/2013-44_IRB/ar10. Free income tax filing html. Free income tax filing Reminders Additional Medicare Tax withholding. Free income tax filing  In addition to withholding Medicare tax at 1. Free income tax filing 45%, you must withhold a 0. Free income tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free income tax filing You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free income tax filing Additional Medicare Tax is only imposed on the employee. Free income tax filing There is no employer share of Additional Medicare Tax. Free income tax filing All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free income tax filing For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free income tax filing For more information on Additional Medicare Tax, visit IRS. Free income tax filing gov and enter “Additional Medicare Tax” in the search box. Free income tax filing Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free income tax filing  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free income tax filing Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free income tax filing For more information, visit IRS. Free income tax filing gov and enter “work opportunity tax credit” in the search box. Free income tax filing Outsourcing payroll duties. Free income tax filing  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free income tax filing The employer remains responsible if the third party fails to perform any required action. Free income tax filing If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free income tax filing gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free income tax filing COBRA premium assistance credit. Free income tax filing  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free income tax filing For more information, see COBRA premium assistance credit under Introduction. Free income tax filing Compensation paid to H-2A foreign agricultural workers. Free income tax filing  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Free income tax filing Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free income tax filing On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free income tax filing An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free income tax filing In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free income tax filing Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free income tax filing These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free income tax filing For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free income tax filing Additional employment tax information. Free income tax filing  Visit the IRS website at www. Free income tax filing irs. Free income tax filing gov/businesses and click on Employment Taxes under Businesses Topics. Free income tax filing For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free income tax filing m. Free income tax filing –7:00 p. Free income tax filing m. Free income tax filing local time (Alaska and Hawaii follow Pacific time). Free income tax filing Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free income tax filing Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free income tax filing  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free income tax filing Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free income tax filing See Regulations sections 1. Free income tax filing 1361-4(a)(7) and 301. Free income tax filing 7701-2(c)(2)(iv). Free income tax filing Differential wage payments. Free income tax filing  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Free income tax filing For more information, see Publication 15 (Circular E). Free income tax filing Federal tax deposits must be made by electronic funds transfer. Free income tax filing  You must use electronic funds transfer to make all federal tax deposits. Free income tax filing Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free income tax filing If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free income tax filing Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free income tax filing EFTPS is a free service provided by the Department of Treasury. Free income tax filing Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free income tax filing For more information on making federal tax deposits, see How To Deposit in section 7. Free income tax filing To get more information about EFTPS or to enroll in EFTPS, visit www. Free income tax filing eftps. Free income tax filing gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free income tax filing Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free income tax filing Electronic filing and payment. Free income tax filing  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free income tax filing Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free income tax filing Spend less time and worry on taxes and more time running your business. Free income tax filing Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free income tax filing For e-file, visit the IRS website at www. Free income tax filing irs. Free income tax filing gov/efile for additional information. Free income tax filing For EFTPS, visit www. Free income tax filing eftps. Free income tax filing gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Free income tax filing For electronic filing of Form W-2, visit www. Free income tax filing socialsecurity. Free income tax filing gov/employer. Free income tax filing If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free income tax filing If a valid EIN is not provided, the return or payment will not be processed. Free income tax filing This may result in penalties and delays in processing your return or payment. Free income tax filing Electronic funds withdrawal (EFW). Free income tax filing  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Free income tax filing However, do not use EFW to make federal tax deposits. Free income tax filing For more information on paying your taxes using EFW, visit the IRS website at www. Free income tax filing irs. Free income tax filing gov/e-pay. Free income tax filing A fee may be charged to file electronically. Free income tax filing Credit or debit card payments. Free income tax filing   Employers can pay the balance due shown on Form 943 by credit or debit card. Free income tax filing Do not use a credit or debit card to make federal tax deposits. Free income tax filing For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free income tax filing irs. Free income tax filing gov/e-pay. Free income tax filing When you hire a new employee. Free income tax filing  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Free income tax filing Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Free income tax filing If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free income tax filing If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Free income tax filing See section 1 for more information. Free income tax filing Eligibility for employment. Free income tax filing  You must verify that each new employee is legally eligible to work in the United States. Free income tax filing This includes completing the U. Free income tax filing S. Free income tax filing Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free income tax filing You can get the form from USCIS offices or by calling 1-800-870-3676. Free income tax filing Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free income tax filing uscis. Free income tax filing gov for more information. Free income tax filing New hire reporting. Free income tax filing   You are required to report any new employee to a designated state new-hire registry. Free income tax filing A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Free income tax filing Many states accept a copy of Form W-4 with employer information added. Free income tax filing Visit the Office of Child Support Enforcement's website at www. Free income tax filing acf. Free income tax filing hhs. Free income tax filing gov/programs/cse/newhire for more information. Free income tax filing Dishonored payments. Free income tax filing  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free income tax filing The penalty is $25 or 2% of the payment, whichever is more. Free income tax filing However, the penalty on dishonored payments of $24. Free income tax filing 99 or less is an amount equal to the payment. Free income tax filing For example, a dishonored payment of $18 is charged a penalty of $18. Free income tax filing Forms in Spanish. Free income tax filing  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free income tax filing For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free income tax filing For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Free income tax filing References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Free income tax filing Information returns. Free income tax filing  You may be required to file information returns to report certain types of payments made during the year. Free income tax filing For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Free income tax filing For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Free income tax filing Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Free income tax filing See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Free income tax filing If you file 250 or more Forms W-2, you must file them electronically. Free income tax filing SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free income tax filing Information reporting customer service site. Free income tax filing  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Free income tax filing If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Free income tax filing The call site can also be reached by email at mccirp@irs. Free income tax filing gov. Free income tax filing Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free income tax filing Web-based application for an employer identification number (EIN). Free income tax filing  You can apply for an employer identification number (EIN) online by visiting IRS. Free income tax filing gov and clicking on the Apply for an EIN Online link under Tools. Free income tax filing When a crew leader furnishes workers to you. Free income tax filing  Record the crew leader's name, address, and EIN. Free income tax filing See sections 2 and 10. Free income tax filing Change of address. Free income tax filing  Use Form 8822-B to notify the IRS of an address change. Free income tax filing Do not mail form 8822-B with your employment tax return. Free income tax filing Ordering forms and publications. Free income tax filing  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free income tax filing irs. Free income tax filing gov/businesses. Free income tax filing Click on the Online Ordering for Information Returns and Employer Returns. Free income tax filing You can also visit www. Free income tax filing irs. Free income tax filing gov/formspubs to download other forms and publications. Free income tax filing Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Free income tax filing Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free income tax filing socialsecurity. Free income tax filing gov/employer, to register for Business Services Online. Free income tax filing You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Free income tax filing Form W-3 will be created for you based on your Forms W-2. Free income tax filing Tax Questions. Free income tax filing   If you have a tax question, check the information available on IRS. Free income tax filing gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free income tax filing m. Free income tax filing –7:00 p. Free income tax filing m. Free income tax filing local time (Alaska and Hawaii follow Pacific time). Free income tax filing We cannot answer tax questions sent to the address provided later for comments and suggestions. Free income tax filing Recordkeeping. Free income tax filing  Keep all records of employment taxes for at least 4 years. Free income tax filing These should be available for IRS review. Free income tax filing Your records should include the following information. Free income tax filing Your employer identification number (EIN). Free income tax filing Amounts and dates of all wage, annuity, and pension payments. Free income tax filing Names, addresses, social security numbers, and occupations of employees and recipients. Free income tax filing Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free income tax filing Dates of employment for each employee. Free income tax filing Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Free income tax filing Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free income tax filing Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free income tax filing Copies of returns filed and confirmation numbers. Free income tax filing Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free income tax filing If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Free income tax filing If the crew leader has no permanent mailing address, record his or her present address. Free income tax filing Private delivery services. Free income tax filing  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free income tax filing The list includes only the following. Free income tax filing DHL Express (DHL): DHL Same Day Service. Free income tax filing Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free income tax filing United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free income tax filing M. Free income tax filing , UPS Worldwide Express Plus, and UPS Worldwide Express. Free income tax filing For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free income tax filing gov and enter "private delivery service" in the search box. Free income tax filing Your private delivery service can tell you how to get written proof of the mailing date. Free income tax filing Private delivery services cannot deliver items to P. Free income tax filing O. Free income tax filing boxes. Free income tax filing You must use the U. Free income tax filing S. Free income tax filing Postal Service to mail any item to an IRS P. Free income tax filing O. Free income tax filing box address. Free income tax filing Photographs of missing children. Free income tax filing  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free income tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free income tax filing 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. Free income tax filing Calendar The following are important dates and responsibilities. Free income tax filing See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free income tax filing Also see Publication 509, Tax Calendars. Free income tax filing   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free income tax filing A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free income tax filing However, a statewide legal holiday does not delay the due date of federal tax deposits. Free income tax filing See Deposits on Business Days Only in section 7. Free income tax filing For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free income tax filing S. Free income tax filing Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free income tax filing See Private delivery services under Reminders. Free income tax filing By January 31 . Free income tax filing   File Form 943. Free income tax filing See section 8 for more information on Form 943. Free income tax filing If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free income tax filing Furnish each employee with a completed Form W-2. Free income tax filing Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free income tax filing File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free income tax filing See section 10 for more information on FUTA. Free income tax filing If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free income tax filing File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free income tax filing If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free income tax filing By February 15. Free income tax filing  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Free income tax filing On February 16. Free income tax filing  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free income tax filing Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Free income tax filing If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free income tax filing See section 5 for more information. Free income tax filing If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free income tax filing By February 28. Free income tax filing   File paper Forms 1099 and 1096. Free income tax filing File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free income tax filing S. Free income tax filing Information Returns, with the IRS. Free income tax filing For electronically filed returns, see By March 31 below. Free income tax filing File paper Forms W-2 and W-3. Free income tax filing File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free income tax filing For electronically filed returns, see By March 31 next. Free income tax filing By March 31. Free income tax filing   File electronic Forms W-2 and 1099. Free income tax filing File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free income tax filing For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Free income tax filing socialsecurity. Free income tax filing gov/employer. Free income tax filing For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Free income tax filing By April 30, July 31, October 31, and January 31. Free income tax filing   Deposit FUTA taxes. Free income tax filing Deposit FUTA tax if the undeposited amount is over $500. Free income tax filing Before December 1. Free income tax filing  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Free income tax filing Introduction This publication is for employers of agricultural workers (farmworkers). Free income tax filing It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Free income tax filing Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free income tax filing If you have nonfarm employees, see Publication 15 (Circular E). Free income tax filing If you have employees in the U. Free income tax filing S. Free income tax filing Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free income tax filing Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free income tax filing Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Free income tax filing Comments and suggestions. Free income tax filing   We welcome your comments about this publication and your suggestions for future editions. Free income tax filing   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free income tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free income tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free income tax filing   You can also send us comments from www. Free income tax filing irs. Free income tax filing gov/formspubs. Free income tax filing Click on More Information and then click on Comment on Tax Forms and Publications. Free income tax filing   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free income tax filing COBRA premium assistance credit. Free income tax filing   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Free income tax filing COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Free income tax filing Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free income tax filing Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free income tax filing Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free income tax filing For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free income tax filing   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Free income tax filing For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Free income tax filing   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Free income tax filing The assistance for the coverage can last up to 15 months. Free income tax filing   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Free income tax filing For more information, see Notice 2009-27, 2009-16 I. Free income tax filing R. Free income tax filing B. Free income tax filing 838, available at www. Free income tax filing irs. Free income tax filing gov/irb/2009-16_irb/ar09. Free income tax filing html. Free income tax filing   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Free income tax filing   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free income tax filing The reimbursement is made through a credit against the employer's employment tax liabilities. Free income tax filing For information on how to claim the credit, see the Instructions for Form 943. Free income tax filing The credit is treated as a deposit made on the first day of the return period. Free income tax filing In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free income tax filing In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Free income tax filing   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free income tax filing Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free income tax filing In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Free income tax filing In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Free income tax filing Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Free income tax filing Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free income tax filing A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Free income tax filing   For more information, visit IRS. Free income tax filing gov and enter “COBRA” in the search box. Free income tax filing Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Warns of Pervasive Telephone Scam

Versión en español

IRS YouTube Video: 
Tax Scams:
English | Spanish | ASL

IR-2013-84, Oct. 31, 2013

WASHINGTON — The Internal Revenue Service today warned consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants, throughout the country.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.

“This scam has hit taxpayers in nearly every state in the country.  We want to educate taxpayers so they can help protect themselves.  Rest assured, we do not and will not ask for credit card numbers over the phone, nor request a pre-paid debit card or wire transfer,” says IRS Acting Commissioner Danny Werfel. “If someone unexpectedly calls claiming to be from the IRS and threatens police arrest, deportation or license revocation if you don’t pay immediately, that is a sign that it really isn’t the IRS calling.” Werfel noted that the first IRS contact with taxpayers on a tax issue is likely to occur via mail

Other characteristics of this scam include:

  • Scammers use fake names and IRS badge numbers. They generally use common names and surnames to identify themselves.
  • Scammers may be able to recite the last four digits of a victim’s Social Security Number.
  • Scammers spoof the IRS toll-free number on caller ID to make it appear that it’s the IRS calling.
  • Scammers sometimes send bogus IRS emails to some victims to support their bogus calls.
  • Victims hear background noise of other calls being conducted to mimic a call site.
  • After threatening victims with jail time or driver’s license revocation, scammers hang up and others soon call back pretending to be from the local police or DMV, and the caller ID supports their claim.

If you get a phone call from someone claiming to be from the IRS, here’s what you should do:

  • If you know you owe taxes or you think you might owe taxes, call the IRS at 1.800.829.1040. The IRS employees at that line can help you with a payment issue – if there really is such an issue.
  • If you know you don’t owe taxes or have no reason to think that you owe any taxes (for example, you’ve never received a bill or the caller made some bogus threats as described above), then call and report the incident to the Treasury Inspector General for Tax Administration at 1.800.366.4484.
  • If you’ve been targeted by this scam, you should also contact the Federal Trade Commission and use their “FTC Complaint Assistant” at FTC.gov.  Please add "IRS Telephone Scam" to the comments of your complaint.

Taxpayers should be aware that there are other unrelated scams (such as a lottery sweepstakes) and solicitations (such as debt relief) that fraudulently claim to be from the IRS.

The IRS encourages taxpayers to be vigilant against phone and email scams that use the IRS as a lure. The IRS does not initiate contact with taxpayers by email to request personal or financial information.  This includes any type of electronic communication, such as text messages and social media channels. The IRS also does not ask for PINs, passwords or similar confidential access information for credit card, bank or other financial accounts. Recipients should not open any attachments or click on any links contained in the message. Instead, forward the e-mail to phishing@irs.gov.

More information on how to report phishing scams involving the IRS is available on the genuine IRS website, IRS.gov.

You can reblog the IRS tax scam alert via Tumblr.

 

Follow the IRS on New Media
Subscribe to IRS Newswire

Page Last Reviewed or Updated: 01-Nov-2013

The Free Income Tax Filing

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