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Free tax efile 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 tax efile 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 tax efile 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 tax efile Exclusion or deduction. Free tax efile   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free tax efile Your employer can tell you whether your benefit plan qualifies. Free tax efile To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Free tax efile You cannot use Form 1040EZ. Free tax efile   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free tax efile Therefore, you would not get an exclusion from wages. Free tax efile 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 tax efile To claim the deduction, you must use Form 2441. Free tax efile   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 tax efile Statement for employee. Free tax efile   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 tax efile 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 tax efile Qualifying person(s). Free tax efile   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Free tax efile 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 tax efile Your disabled spouse who is not physically or mentally able to care for himself or herself. Free tax efile 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 tax efile 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 tax efile For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Free tax efile 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 tax efile 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 tax efile   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 tax efile   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Free tax efile Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Free tax efile Supplemental security income (SSI) payments. Free tax efile   Social security benefits do not include SSI payments, which are not taxable. Free tax efile Do not include these payments in your income. Free tax efile 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 tax efile 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 tax efile Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free tax efile You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free tax efile For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Free tax efile Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free tax efile Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free tax efile For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Free tax efile Retirement and profit-sharing plans. Free tax efile   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 tax efile The payments must be reported as a pension or annuity. Free tax efile Accrued leave payment. Free tax efile   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free tax efile The payment is not a disability payment. Free tax efile Include it in your income in the tax year you receive it. Free tax efile See Publication 525, Taxable and Nontaxable Income, for more information. Free tax efile Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Free tax efile For information about military and government disability pensions, see Publication 525. Free tax efile VA disability benefits. Free tax efile   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Free tax efile If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Free tax efile   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Free tax efile 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 tax efile Other Payments You may receive other payments that are related to your disability. Free tax efile The following payments are not taxable. Free tax efile Benefit payments from a public welfare fund, such as payments due to blindness. Free tax efile Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Free tax efile Compensatory (but not punitive) damages for physical injury or physical sickness. Free tax efile Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Free tax efile Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free tax efile Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Free tax efile 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 tax efile More detailed information can be found in Publication 525. Free tax efile 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 tax efile Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Free tax efile These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Free tax efile This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Free tax efile For more information, see Publication 525. Free tax efile Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Free tax efile You must use Schedule A (Form 1040) to itemize your deductions. Free tax efile See your form instructions for information on the standard deduction and the deductions you can itemize. Free tax efile The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Free tax efile 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 tax efile 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 tax efile They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Free tax efile You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Free tax efile 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 tax efile The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Free tax efile For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Free tax efile Artificial limbs, contact lenses, eyeglasses, and hearing aids. Free tax efile The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Free tax efile Cost and repair of special telephone equipment for hearing-impaired persons. Free tax efile Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Free tax efile ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Free tax efile 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 tax efile 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 tax efile Premiums for qualified long-term care insurance, up to certain amounts. Free tax efile Improvements to a home that do not increase its value if the main purpose is medical care. Free tax efile An example is constructing entrance or exit ramps. Free tax efile Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Free tax efile See Publication 502 for more information. Free tax efile 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 tax efile If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Free tax efile 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Free tax efile 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 tax efile Impairment-related expenses defined. Free tax efile   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 tax efile Publication 502 contains more detailed information. Free tax efile 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 tax efile 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 tax efile To qualify, you must pay these expenses so you can work or look for work. Free tax efile 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 tax efile You can claim the credit on Form 1040 or 1040A. Free tax efile You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free tax efile You figure the credit on Form 2441. Free tax efile For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Free tax efile Publication 503, Child and Dependent Care Expenses, contains more detailed information. Free tax efile Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Free tax efile S. Free tax efile citizen or a resident alien and either of the following apply. Free tax efile 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 tax efile You can claim the credit on Form 1040 or 1040A. Free tax efile You figure the credit on Schedule R. Free tax efile For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Free tax efile Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Free tax efile Earned Income Credit This credit is based on the amount of your earned income. Free tax efile 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 tax efile To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Free tax efile If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Free tax efile You cannot use Form 1040EZ if you have a qualifying child. Free tax efile Qualifying child. Free tax efile   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 tax efile Earned income. Free tax efile   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 tax efile However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free tax efile More information. Free tax efile   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 tax efile Publication 596, Earned Income Credit (EIC), contains more detailed information. Free tax efile 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 tax efile 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 tax efile This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Free tax efile In this case you do not have to pay employment taxes on the amount you pay. Free tax efile But if you control what work is done and how it is done, the worker is your employee. Free tax efile If you possess the right to discharge a worker, that worker is generally considered to be your employee. Free tax efile 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 tax efile To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Free tax efile 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 tax efile 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 tax efile For more information, see chapter 7 of Publication 535, Business Expenses. Free tax efile 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 tax efile The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Free tax efile See Form 8826, Disabled Access Credit, for more information. Free tax efile 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 tax efile One targeted group consists of vocational rehabilitation referrals. Free tax efile These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Free tax efile See Form 5884, Work Opportunity Credit. Free tax efile How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free tax efile 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 tax efile Free help with your tax return. Free tax efile   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free tax efile 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 tax efile The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free tax efile 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 tax efile Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free tax efile To find the nearest VITA or TCE site, visit IRS. Free tax efile gov or call 1-800-906-9887. Free tax efile   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax efile To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax efile aarp. Free tax efile org/money/taxaide or call 1-888-227-7669. Free tax efile   For more information on these programs, go to IRS. Free tax efile gov and enter “VITA” in the search box. Free tax efile Internet. Free tax efile IRS. Free tax efile gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free tax efile Apply for an Employer Identification Number (EIN). Free tax efile Go to IRS. Free tax efile gov and enter Apply for an EIN in the search box. Free tax efile Request an Electronic Filing PIN by going to IRS. Free tax efile gov and entering Electronic Filing PIN in the search box. Free tax efile Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free tax efile 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 tax efile 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 tax efile Check the status of your amended return. Free tax efile Go to IRS. Free tax efile gov and enter Where's My Amended Return in the search box. Free tax efile Download forms, instructions, and publications, including some accessible versions. Free tax efile Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free tax efile gov or IRS2Go. Free tax efile Tax return and tax account transcripts are generally available for the current year and past three years. Free tax efile Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax efile gov. Free tax efile 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 tax efile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax efile gov. Free tax efile Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free tax efile gov or IRS2Go. Free tax efile Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free tax efile An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free tax efile Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free tax efile If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free tax efile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax efile Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free tax efile gov. Free tax efile 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 tax efile The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free tax efile Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free tax efile AARP offers the Tax-Aide counseling program as part of the TCE program. Free tax efile Visit AARP's website to find the nearest Tax-Aide location. Free tax efile Research your tax questions. Free tax efile Search publications and instructions by topic or keyword. Free tax efile Read the Internal Revenue Code, regulations, or other official guidance. Free tax efile Read Internal Revenue Bulletins. Free tax efile Sign up to receive local and national tax news by email. Free tax efile Phone. Free tax efile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax efile Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free tax efile 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 tax efile Call to locate the nearest volunteer help site, 1-800-906-9887. Free tax efile 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 tax efile The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free tax efile Most VITA and TCE sites offer free electronic filing. Free tax efile Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax efile Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax efile Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free tax efile The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free tax efile 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 tax efile 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 tax efile 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 tax efile 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 tax efile Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax efile 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 tax efile You should receive your order within 10 business days. Free tax efile Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free tax efile Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free tax efile Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free tax efile Call to ask tax questions, 1-800-829-1040. Free tax efile Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax efile The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax efile These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free tax efile gsa. Free tax efile gov/fedrelay. Free tax efile Walk-in. Free tax efile You can find a selection of forms, publications and services — in-person, face-to-face. Free tax efile Products. Free tax efile You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax efile Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax efile Services. Free tax efile You can walk in to your local TAC most business days for personal, face-to-face tax help. Free tax efile An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free tax efile 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 tax efile No appointment is necessary—just walk in. Free tax efile Before visiting, check www. Free tax efile irs. Free tax efile gov/localcontacts for hours of operation and services provided. Free tax efile Mail. Free tax efile You can send your order for forms, instructions, and publications to the address below. Free tax efile You should receive a response within 10 business days after your request is received. Free tax efile  Internal Revenue Service 1201 N. Free tax efile Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free tax efile   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax efile Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax efile What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free tax efile 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 tax efile You face (or your business is facing) an immediate threat of adverse action. Free tax efile You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax efile   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 tax efile Here's why we can help: TAS is an independent organization within the IRS. Free tax efile Our advocates know how to work with the IRS. Free tax efile Our services are free and tailored to meet your needs. Free tax efile We have offices in every state, the District of Columbia, and Puerto Rico. 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Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne 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 Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 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 must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed 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 May 31 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 Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 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 Feb. 29 and on or before May 31.

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 Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

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 “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” 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

Page Last Reviewed or Updated: 06-Mar-2014

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