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Free state tax service 10. Free state tax service   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. Free state tax service S. Free state tax service Tax LawCertification. Free state tax service Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. Free state tax service S. Free state tax service income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. Free state tax service S. Free state tax service tax law. Free state tax service Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. Free state tax service S. Free state tax service tax law. Free state tax service The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. Free state tax service Other U. Free state tax service S. Free state tax service income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. Free state tax service The proper treatment of this kind of income (interest, dividends, etc. Free state tax service ) is discussed earlier in this publication. Free state tax service Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. Free state tax service The income of U. Free state tax service S. Free state tax service citizens and resident aliens working for foreign governments usually is not exempt. Free state tax service However, in a few instances, the income of a U. Free state tax service S. Free state tax service citizen with dual citizenship may qualify. Free state tax service Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. Free state tax service Exemption Under U. Free state tax service S. Free state tax service Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. Free state tax service S. Free state tax service tax law. Free state tax service The exemption under U. Free state tax service S. Free state tax service tax law applies only to current employees and not to former employees. Free state tax service Pensions received by former employees living in the United States do not qualify for the exemption discussed here. Free state tax service Employees of foreign governments. Free state tax service   If you are not a U. Free state tax service S. Free state tax service citizen, or if you are a U. Free state tax service S. Free state tax service citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. Free state tax service S. Free state tax service tax if you perform services similar to those performed by U. Free state tax service S. Free state tax service government employees in that foreign country and that foreign government grants an equivalent exemption to U. Free state tax service S. Free state tax service government employees. Free state tax service Certification. Free state tax service   To qualify for the exemption under U. Free state tax service S. Free state tax service tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. Free state tax service S. Free state tax service government employees performing similar services in its country or you must establish those facts. Free state tax service However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Free state tax service Employees of international organizations. Free state tax service   If you work for an international organization in the United States and you are not a U. Free state tax service S. Free state tax service citizen (or you are a U. Free state tax service S. Free state tax service citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. Free state tax service S. Free state tax service tax. Free state tax service However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. Free state tax service   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. Free state tax service   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. Free state tax service   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. Free state tax service   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). Free state tax service The exemption is also denied when a foreign country does not allow similar exemptions to U. Free state tax service S. Free state tax service citizens. Free state tax service Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. Free state tax service Aliens who keep immigrant status. Free state tax service   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. Free state tax service S. Free state tax service tax under U. Free state tax service S. Free state tax service tax law from the date of filing the waiver with the Attorney General. Free state tax service   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. Free state tax service You are exempt from U. Free state tax service S. Free state tax service tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. Free state tax service You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. Free state tax service S. Free state tax service income tax. Free state tax service Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). Free state tax service . Free state tax service   For more information about a specific foreign country or international organization, send an email to embassy@irs. Free state tax service gov. Free state tax service Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in New Jersey

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Monmouth and Ocean counties. 

NJ-2012-47, Nov. 7, 2012

MOUNTAINSIDE, NJ — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 26 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 04-Nov-2013

The Free State Tax Service

Free state tax service Index A Adjusted basis defined, Adjusted basis defined. Free state tax service Administrative or management activities, Administrative or management activities. Free state tax service 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 state tax service 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 state tax service Casualty losses, Casualty losses. Free state tax service Child and Adult Care Food Program reimbursements, Meals. Free state tax service Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Free state tax service (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Free state tax service Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Free state tax service Family daycare provider, Standard meal and snack rates. Free state tax service Meals, Meals. Free state tax service , Standard meal and snack rates. Free state tax service Regular use, Daycare Facility Standard meal and snack rates, Meals. Free state tax service , Standard meal and snack rates. Free state tax service Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Free state tax service 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 state tax service 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 state tax service Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Free state tax service Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Free state tax service 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 state tax service Fair market value, Fair market value defined. Free state tax service Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Free state tax service Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Free state tax service Percentage table for 39-year nonresidential real property, Depreciation table. Free state tax service Permanent improvements, Permanent improvements. Free state tax service , Depreciating permanent improvements. Free state tax service Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Free state tax service 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 state tax service Employees Adequately accounting to employer, Adequately accounting to employer. Free state tax service Casualty losses, Casualty losses. Free state tax service Mortgage interest, Deductible mortgage interest. Free state tax service Other expenses, Other expenses. Free state tax service Real estate taxes, Real estate taxes. Free state tax service Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Free state tax service Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Free state tax service Mortgage interest, Deductible mortgage interest. Free state tax service , Qualified mortgage insurance premiums. Free state tax service Real estate taxes, Real estate taxes. Free state tax service Related to tax-exempt income, Expenses related to tax-exempt income. Free state tax service Rent, Rent. Free state tax service Repairs, Repairs. Free state tax service Security system, Security system. Free state tax service Telephone, Telephone. Free state tax service Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Free state tax service Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Free state tax service Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Free state tax service Standard meal and snack rates, Standard meal and snack rates. Free state tax service Standard meal and snack rates (Table 3), Standard meal and snack rates. Free state tax service 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 state tax service 1040, Schedule F, Casualty losses. Free state tax service 2106, Employees 4562, Reporting and recordkeeping requirements. Free state tax service 4684, Casualty losses. Free state tax service 8829, Actual Expenses, Casualty losses. Free state tax service , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Free state tax service 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 state tax service Inventory, storage of, Storage of inventory or product samples. Free state tax service L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Free state tax service Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Free state tax service Years following the year placed in service, Years following the year placed in service. Free state tax service M MACRS percentage table 39-year nonresidential real property, Depreciation table. Free state tax service Meals, Meals. Free state tax service 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 state tax service More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Free state tax service Mortgage interest, Deductible mortgage interest. Free state tax service , Qualified mortgage insurance premiums. Free state tax service P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Free state tax service Permanent improvements, Permanent improvements. Free state tax service , Depreciating permanent improvements. Free state tax service 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 state tax service Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Free state tax service 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 state tax service Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Free state tax service Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Free state tax service Regular use, Regular Use Reminders, Reminders Rent, Rent. Free state tax service Repairs, Repairs. Free state tax service Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Free state tax service 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 state tax service 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 state tax service 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 state tax service Allowable area, Allowable area. Free state tax service Business expenses not related to use of the home, Business expenses not related to use of the home. Free state tax service Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Free state tax service More than one qualified business use, More than one qualified business use. Free state tax service Shared use, Shared use. Free state tax service Expenses deductible without regard to business use, Expenses deductible without regard to business use. Free state tax service No carryover of unallowed expenses, No deduction of carryover of actual expenses. Free state tax service Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Free state tax service Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Free state tax service Storage of inventory, Storage of inventory or product samples. Free state tax service T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Free state tax service Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Free state tax service Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Free state tax service 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. 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