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Free Online 1040ez

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Free Online 1040ez

Free online 1040ez 33. Free online 1040ez   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Free online 1040ez This chapter explains the following. Free online 1040ez Who qualifies for the credit for the elderly or the disabled. Free online 1040ez How to claim the credit. Free online 1040ez You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Free online 1040ez Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Free online 1040ez You are a qualified individual. Free online 1040ez Your income is not more than certain limits. Free online 1040ez You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Free online 1040ez Use Figure 33-A first to see if you are a qualified individual. Free online 1040ez If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Free online 1040ez You can take the credit only if you file Form 1040 or Form 1040A. Free online 1040ez You cannot take the credit if you file Form 1040EZ. Free online 1040ez Qualified Individual You are a qualified individual for this credit if you are a U. Free online 1040ez S. Free online 1040ez citizen or resident alien, and either of the following applies. Free online 1040ez You were age 65 or older at the end of 2013. Free online 1040ez You were under age 65 at the end of 2013 and all three of the following statements are true. Free online 1040ez You retired on permanent and total disability (explained later). Free online 1040ez You received taxable disability income for 2013. Free online 1040ez On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Free online 1040ez Age 65. Free online 1040ez   You are considered to be age 65 on the day before your 65th birthday. Free online 1040ez Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free online 1040ez U. Free online 1040ez S. Free online 1040ez Citizen or Resident Alien You must be a U. Free online 1040ez S. Free online 1040ez citizen or resident alien (or be treated as a resident alien) to take the credit. Free online 1040ez Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Free online 1040ez Exceptions. Free online 1040ez   You may be able to take the credit if you are a nonresident alien who is married to a U. Free online 1040ez S. Free online 1040ez citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Free online 1040ez S. Free online 1040ez resident alien. Free online 1040ez If you make that choice, both you and your spouse are taxed on your worldwide incomes. Free online 1040ez If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Free online 1040ez S. Free online 1040ez citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Free online 1040ez S. Free online 1040ez resident alien for the entire year. Free online 1040ez In that case, you may be allowed to take the credit. Free online 1040ez For information on these choices, see chapter 1 of Publication 519, U. Free online 1040ez S. Free online 1040ez Tax Guide for Aliens. Free online 1040ez Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Free online 1040ez However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Free online 1040ez Head of household. Free online 1040ez   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Free online 1040ez See Head of Household in chapter 2 for the tests you must meet. Free online 1040ez Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Free online 1040ez You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Free online 1040ez Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Free online 1040ez If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Free online 1040ez Permanent and total disability. Free online 1040ez    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Free online 1040ez A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Free online 1040ez See Physician's statement , later. Free online 1040ez Substantial gainful activity. Free online 1040ez   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Free online 1040ez Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Free online 1040ez   Substantial gainful activity is not work you do to take care of yourself or your home. Free online 1040ez It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Free online 1040ez However, doing this kind of work may show that you are able to engage in substantial gainful activity. Free online 1040ez    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Free online 1040ez Sheltered employment. Free online 1040ez   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Free online 1040ez These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Free online 1040ez   Compared to commercial employment, pay is lower for sheltered employment. Free online 1040ez Therefore, one usually does not look for sheltered employment if he or she can get other employment. Free online 1040ez The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Free online 1040ez Physician's statement. Free online 1040ez   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Free online 1040ez You can use the statement in the Instructions for Schedule R. Free online 1040ez    Figure 33-A. Free online 1040ez Are You a Qualified Individual? This image is too large to be displayed in the current screen. Free online 1040ez Please click the link to view the image. Free online 1040ez Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Free online 1040ez Veterans. Free online 1040ez   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Free online 1040ez VA Form 21-0172 must be signed by a person authorized by the VA to do so. Free online 1040ez You can get this form from your local VA regional office. Free online 1040ez Physician's statement obtained in earlier year. Free online 1040ez   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Free online 1040ez For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Free online 1040ez If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Free online 1040ez   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Free online 1040ez Table 33-1. Free online 1040ez Income Limits IF your filing status is . Free online 1040ez . Free online 1040ez . Free online 1040ez THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Free online 1040ez . Free online 1040ez . Free online 1040ez   Your adjusted gross income (AGI)* is equal to or more than. Free online 1040ez . Free online 1040ez . Free online 1040ez     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Free online 1040ez . Free online 1040ez . Free online 1040ez   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Free online 1040ez Disability income. Free online 1040ez   If you are under age 65, you must also have taxable disability income to qualify for the credit. Free online 1040ez Disability income must meet both of the following requirements. Free online 1040ez It must be paid under your employer's accident or health plan or pension plan. Free online 1040ez It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Free online 1040ez Payments that are not disability income. Free online 1040ez   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Free online 1040ez Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Free online 1040ez   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Free online 1040ez Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Free online 1040ez Income Limits To determine if you can claim the credit, you must consider two income limits. Free online 1040ez The first limit is the amount of your adjusted gross income (AGI). Free online 1040ez The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Free online 1040ez The limits are shown in Table 33-1. Free online 1040ez If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Free online 1040ez See How to Claim the Credit , later. Free online 1040ez If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Free online 1040ez How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Free online 1040ez Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Free online 1040ez If you want the IRS to figure your tax, see chapter 30. Free online 1040ez Form 1040. Free online 1040ez   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Free online 1040ez Form 1040A. Free online 1040ez   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Free online 1040ez Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Free online 1040ez Next, fill out Schedule R, Part III. Free online 1040ez If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Free online 1040ez If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Free online 1040ez For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Free online 1040ez Limit on credit. Free online 1040ez   The amount of the credit you can claim is generally limited to the amount of your tax. Free online 1040ez Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Free online 1040ez Prev  Up  Next   Home   More Online Publications
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How to Contact the Tax Exempt and Government Entities Division


Charities & Non-Profits

  • For answers to technical and procedural questions about charities and other non-profit organizations, call IRS Tax Exempt and Government Entities Customer Account Services at (877) 829-5500 (toll-free number). If you prefer to write, use the address below.
  • For answers to employment tax questions, call the Business and Specialty Tax Line at (800) 829-4933 (toll-free).
  • To obtain a determination letter that applies the principles and precedents previously announced to a specific set of facts, or to transmit copies of amended documents write or fax to:

            Internal Revenue Service
            Exempt Organizations Determinations
            Room 4024
            P.O. Box 2508
            Cincinnati, OH 45201
            
            Fax: (855) 204-6184
  • To elevate an issue within the EO management structure about an issue in a specific case, write to the appropriate manager. 
  • To initiate a closing agreement, unrelated to an ongoing examination, contact the EO closing agreement coordinator.

Federal, State, & Local Governments

Please visit our FSLG Customer Accounts Services page.

 


Indian Tribal Governments

Please visit our How to Contact ITG page.


Retirement Plans Community

You may direct your technical and procedural questions concerning retirement plans to us in a variety of ways.

Call:

TE/GE Customer Account Services at (877) 829-5500 (toll-free number).

Write:

Internal Revenue Service
TE/GE Division, Correspondence Unit
P.O. Box 2508
Cincinnati, OH 45201

Email:

RetirementPlanQuestions@irs.gov
Note: All questions submitted via e-mail must be responded to via telephone, so please remember to include your phone number in your message. No personal information (SSN's, etc.) should be included in the e-mail.

 


Tax Exempt Bond Community

Please visit our TEB Customer Services page.

 

Page Last Reviewed or Updated: 06-Nov-2013

The Free Online 1040ez

Free online 1040ez Index A Adjusted basis defined, Adjusted basis defined. Free online 1040ez Administrative or management activities, Administrative or management activities. Free online 1040ez Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Free online 1040ez Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Free online 1040ez Casualty losses, Casualty losses. Free online 1040ez Child and Adult Care Food Program reimbursements, Meals. Free online 1040ez Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Free online 1040ez (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Free online 1040ez Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Free online 1040ez Family daycare provider, Standard meal and snack rates. Free online 1040ez Meals, Meals. Free online 1040ez , Standard meal and snack rates. Free online 1040ez Regular use, Daycare Facility Standard meal and snack rates, Meals. Free online 1040ez , Standard meal and snack rates. Free online 1040ez Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Free online 1040ez Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Free online 1040ez Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Free online 1040ez Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Free online 1040ez Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Free online 1040ez Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Free online 1040ez Fair market value, Fair market value defined. Free online 1040ez Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Free online 1040ez Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Free online 1040ez Percentage table for 39-year nonresidential real property, Depreciation table. Free online 1040ez Permanent improvements, Permanent improvements. Free online 1040ez , Depreciating permanent improvements. Free online 1040ez Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Free online 1040ez Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Free online 1040ez Employees Adequately accounting to employer, Adequately accounting to employer. Free online 1040ez Casualty losses, Casualty losses. Free online 1040ez Mortgage interest, Deductible mortgage interest. Free online 1040ez Other expenses, Other expenses. Free online 1040ez Real estate taxes, Real estate taxes. Free online 1040ez Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Free online 1040ez Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Free online 1040ez Mortgage interest, Deductible mortgage interest. Free online 1040ez , Qualified mortgage insurance premiums. Free online 1040ez Real estate taxes, Real estate taxes. Free online 1040ez Related to tax-exempt income, Expenses related to tax-exempt income. Free online 1040ez Rent, Rent. Free online 1040ez Repairs, Repairs. Free online 1040ez Security system, Security system. Free online 1040ez Telephone, Telephone. Free online 1040ez Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Free online 1040ez Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Free online 1040ez Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Free online 1040ez Standard meal and snack rates, Standard meal and snack rates. Free online 1040ez Standard meal and snack rates (Table 3), Standard meal and snack rates. Free online 1040ez Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Free online 1040ez 1040, Schedule F, Casualty losses. Free online 1040ez 2106, Employees 4562, Reporting and recordkeeping requirements. Free online 1040ez 4684, Casualty losses. Free online 1040ez 8829, Actual Expenses, Casualty losses. Free online 1040ez , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Free online 1040ez Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Free online 1040ez Inventory, storage of, Storage of inventory or product samples. Free online 1040ez L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Free online 1040ez Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Free online 1040ez Years following the year placed in service, Years following the year placed in service. Free online 1040ez M MACRS percentage table 39-year nonresidential real property, Depreciation table. Free online 1040ez Meals, Meals. Free online 1040ez Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Free online 1040ez More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Free online 1040ez Mortgage interest, Deductible mortgage interest. Free online 1040ez , Qualified mortgage insurance premiums. Free online 1040ez P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Free online 1040ez Permanent improvements, Permanent improvements. Free online 1040ez , Depreciating permanent improvements. Free online 1040ez Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Free online 1040ez Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Free online 1040ez Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Free online 1040ez Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Free online 1040ez Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Free online 1040ez Regular use, Regular Use Reminders, Reminders Rent, Rent. Free online 1040ez Repairs, Repairs. Free online 1040ez Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Free online 1040ez S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Free online 1040ez Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Free online 1040ez Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Free online 1040ez Allowable area, Allowable area. Free online 1040ez Business expenses not related to use of the home, Business expenses not related to use of the home. Free online 1040ez Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Free online 1040ez More than one qualified business use, More than one qualified business use. Free online 1040ez Shared use, Shared use. Free online 1040ez Expenses deductible without regard to business use, Expenses deductible without regard to business use. Free online 1040ez No carryover of unallowed expenses, No deduction of carryover of actual expenses. Free online 1040ez Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Free online 1040ez Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Free online 1040ez Storage of inventory, Storage of inventory or product samples. Free online 1040ez T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Free online 1040ez Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Free online 1040ez Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Free online 1040ez Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Free online 1040ez W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications