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Free Tax Extensions

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Free Tax Extensions

Free tax extensions Index A Actividades Pasivas , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Adopción, hijo de, Hijo adoptivo. Free tax extensions Anexos C, Empleado estatutario. Free tax extensions , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Free tax extensions C-EZ, Empleado estatutario. Free tax extensions , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Free tax extensions EIC, Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax extensions , Anexo EIC SE, Miembro del clero. Free tax extensions , Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Free tax extensions Anualidades, Cálculo del ingreso del trabajo. Free tax extensions Asignación básica para el sustento (BAS), Paga militar no tributable. Free tax extensions Asignación básica para la vivienda (BAH), Paga militar no tributable. Free tax extensions Asistente EITC , ¿Hay Ayuda Disponible en Internet? Ayuda tributaria (see Impuestos, ayuda con) B Beneficios a los veteranos, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de bienestar social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios de la jubilación ferroviaria, Ingresos que no se Consideran Ingresos del Trabajo Beneficios del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por desempleo, Ingresos que no se Consideran Ingresos del Trabajo Beneficios por Incapacidad, Beneficios por Incapacidad Beneficios sindicales por huelga, Beneficios sindicales por huelga. Free tax extensions Bienes gananciales, Bienes gananciales. Free tax extensions , Bienes gananciales. Free tax extensions C Casado que presenta una declaración conjunta, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Requisito de Declaración Conjunta Casado, hijo, Hijo casado. Free tax extensions Clero, Miembro del clero. Free tax extensions Cómo calcular usted mismo el EIC , Cómo Calcular Usted Mismo el EIC Compensación del Seguro Social, Ingresos que no se Consideran Ingresos del Trabajo Crianza, hijo de, Hijo de crianza. Free tax extensions D Denegación del EIC , Capítulo 5 —Denegación del EIC Divorciados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax extensions E Ejemplos detallados, Capítulo 6 —Ejemplos Detallados El IRS le calculará el Crédito (EIC), El IRS le Calculará el Crédito (EIC) Empleado de una iglesia, Empleados de una iglesia. Free tax extensions Empleado estatutario, Empleado estatutario. Free tax extensions , Empleados estatutarios. Free tax extensions Escuela, Definición de escuela. Free tax extensions Estado civil Cabeza de familia, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Casado que presenta la declaración por separado, Requisito 3 —Su estado civil para efectos de la declaración no puede ser casado que presenta la declaración por separado Estados Unidos, Estados Unidos. Free tax extensions , Estados Unidos. Free tax extensions Estudiante, Definición de estudiante. Free tax extensions Extranjero no residente, Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año F Formularios 1040, ¿Necesito esta Publicación?, Ingreso bruto ajustado (AGI). Free tax extensions , Si no tiene un número de Seguro Social (SSN). Free tax extensions , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Free tax extensions , Beneficios por Incapacidad 1040A, Ingreso bruto ajustado (AGI). Free tax extensions , Si no tiene un número de Seguro Social (SSN). Free tax extensions , Requisito 4 —Tiene que ser ciudadano de los Estados Unidos o extranjero residente durante todo el año, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Free tax extensions , Beneficios por Incapacidad 1040EZ, Ingreso bruto ajustado (AGI). Free tax extensions , Si no tiene un número de Seguro Social (SSN). Free tax extensions , Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos, Salarios, sueldos y propinas. Free tax extensions 1040X, Si no tiene un número de Seguro Social (SSN). Free tax extensions , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax extensions 2555, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 2555–EZ, Requisito 5 —No puede presentar el Formulario 2555 ni el Formulario 2555-EZ 4029, Formulario 4361 ó 4029 Aprobado 4361, Formulario 4361 ó 4029 Aprobado 4797, ¿Necesito esta Publicación? 4868, Si no tiene un número de Seguro Social (SSN). Free tax extensions , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax extensions 4868(SP), Si no tiene un número de Seguro Social (SSN). Free tax extensions , Se acerca el plazo para la presentación de la declaración y aún no tiene un número de Seguro Social. Free tax extensions 8332, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax extensions 8814, ¿Necesito esta Publicación?, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos 8862(SP), Capítulo 5 —Denegación del EIC , Formulario 8862(SP) Fraude, Excepción 2. Free tax extensions , ¿Se le ha Prohibido Reclamar el Crédito por Ingreso del Trabajo por Cierto Número de Años? Fuerzas Armadas, Opción de incluir la paga no tributable por combate. Free tax extensions , Paga militar no tributable. Free tax extensions , Servicio activo prolongado. Free tax extensions H Hijo Hijo adoptivo, Hijo adoptivo. Free tax extensions Hijo casado, Hijo casado. Free tax extensions Hijo de crianza, Hijo de crianza. Free tax extensions Hijo secuestrado, Hijo secuestrado. Free tax extensions Nacimiento o fallecimiento de, Nacimiento o fallecimiento de un hijo. Free tax extensions Hijo calificado, ¿Hay que Tener un Hijo para Tener Derecho al Crédito por Ingreso del Trabajo (EIC)?, Requisito 1 —Límites del ingreso bruto ajustado (AGI, por sus siglas en inglés), Capítulo 2 —Requisitos que Tiene que Cumplir si Tiene un Hijo Calificado, Requisito 8 —Su hijo tiene que cumplir los requisitos de parentesco, edad, residencia y declaración conjunta Estados Unidos, Requisito de Residencia Hogar, Requisito de Residencia Requisito de Declaración Conjunta, Declaraciones conjuntas. Free tax extensions Requisito de Edad, Requisito de Edad Requisito de Parentesco, Requisito de Parentesco Requisito de Residencia, Requisito de Residencia Total y permanentemente incapacitado, Total y permanentemente incapacitado. Free tax extensions Hogar Albergues para personas sin hogar, Albergues para personas sin hogar. Free tax extensions Estados Unidos, Estados Unidos. Free tax extensions Militar, Personal militar destacado fuera de los Estados Unidos. Free tax extensions , Personal militar destacado fuera de los Estados Unidos. Free tax extensions Hoja de Trabajo 2, Hoja de Trabajo 2: Hoja de Trabajo para la Línea 4 de la Hoja de Trabajo 1 I Impuestos, ayuda con, Cómo Obtener Ayuda con los Impuestos Información TTY/TDD , Teléfono. Free tax extensions Ingreso del trabajo, Ingresos del Trabajo Empleado estatutario, Ingreso del Trabajo, Empleado estatutario. Free tax extensions Trabajo por cuenta propia, Ingreso del Trabajo Ingresos de dividendos, Ingresos que no se Consideran Ingresos del Trabajo Ingresos de inversiones, Qué Hay de Nuevo para el año 2013, Requisito 6 —Tiene que tener ingresos de inversiones de $3,300 o menos Ingresos netos del trabajo por cuenta propia, Ingresos netos del trabajo por cuenta propia. Free tax extensions , Ingresos netos del trabajo por cuenta propia de $400 o más. Free tax extensions Ingresos que no se Consideran Ingresos de Trabajo, Ingresos que no se Consideran Ingresos del Trabajo Intereses, Ingresos que no se Consideran Ingresos del Trabajo Internet, ayuda por Asistente EITC , ¿Hay Ayuda Disponible en Internet? M Miembro del clero, Miembro del clero. Free tax extensions Militar Fuera de los Estados Unidos, Personal militar destacado fuera de los Estados Unidos. Free tax extensions , Personal militar destacado fuera de los Estados Unidos. Free tax extensions Paga no tributable, Paga militar no tributable. Free tax extensions Paga no tributable por combate, Opción de incluir la paga no tributable por combate. Free tax extensions , Paga no tributable por combate. Free tax extensions Paga por combate, Opción de incluir la paga no tributable por combate. Free tax extensions , Paga militar no tributable. Free tax extensions Ministro, Vivienda de un ministro de una orden religiosa. Free tax extensions N Número de identificación del contribuyente en proceso de adopción (ATIN), Hijo casado. Free tax extensions Número de identificación del contribuyente individual (ITIN), Otro número de identificación del contribuyente. Free tax extensions , Hijo casado. Free tax extensions Número de Seguro Social (SSN), Requisito 2 —Tiene que tener un número de Seguro Social (SSN) válido, Hijo casado. Free tax extensions P Padres, divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax extensions Pagos de bienestar socia a cambio de actividades laborales, Pagos de bienestar social a cambio de actividades laborales. Free tax extensions Pareja doméstica, Pareja o sociedad doméstica en Nevada, Washington y California. Free tax extensions Pensión alimenticia, Ingresos que no se Consideran Ingresos del Trabajo Pensiones, Cálculo del ingreso del trabajo. Free tax extensions Personas que trabajan por cuenta propia, Hoja de Trabajo B del Crédito por Ingreso del Trabajo. Free tax extensions Propinas, sueldos y salarios, Salarios, sueldos y propinas. Free tax extensions Publicaciones (see Impuestos, ayuda con) R Recluso, Ingresos recibidos como recluso en una institución penal. Free tax extensions , Cálculo del ingreso del trabajo. Free tax extensions Recordatorios, Recordatorios Reglas del desempate, Reglas del desempate. Free tax extensions , Cómo aplicar el Requisito 9 a padres divorciados o separados (o que viven aparte). Free tax extensions Requisito de Declaración Conjunta (see Hijo calificado) Requisito de Edad (see Hijo calificado) Requisito de Parentesco (see Hijo calificado) Requisito de Residencia (see Hijo calificado) Requisito especial para padres divorciados o separados, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax extensions S Salarios, sueldos y propinas, Salarios, sueldos y propinas. Free tax extensions Secuestro, hijo, Hijo secuestrado. Free tax extensions Separados, requisito especial para padres, Requisito especial para padres divorciados o separados (o que viven aparte). Free tax extensions Servicio activo prolongado, Servicio activo prolongado. Free tax extensions Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Free tax extensions Servicios gratis de impuestos, Ayuda gratuita con la preparación de su declaración de impuestos. Free tax extensions Sin Hogar, albergues para personas, Albergues para personas sin hogar. Free tax extensions T Tabla del Crédito por Ingreso del Trabajo (EIC) , EIC Table Total y permanentemente incapacitado, Total y permanentemente incapacitado. Free tax extensions V Veteranos, beneficios, Ingresos que no se Consideran Ingresos del Trabajo Prev  Up     Home   More Online Publications
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Understanding your CP178 Notice

Your tax return filing requirements may have changed: You may no longer owe excise tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

If you no longer owe excise tax, file a final Quarterly Excise Tax Return (Form 720) by:

  • Writing "Not liable" at the top of next quarter’s Form 720, and
  • Checking the box that says, "Final return," located on Page 1 of the form in the upper left corner.
  • If you owe excise tax in the future, we’ll automatically send you Form 720 after we receive a return from you reporting tax.

You may want to...


Answers to Common Questions

How do I know if my business remains liable for excise taxes?
Your business is liable for excise tax if it involves goods, services, or activities identified on Form 720.

If I no longer owe excise taxes where to I mail my final Form 720?
File a final Form 720 if you no longer owe excise taxes because you’re either going out of business or you will not owe excise taxes in future quarters. Check the final return box above Part I of Form 720 and mail to IRS, Cincinnati, OH 45999-0009.

I don’t handle excise taxes for my corporation. How can I request that the IRS send all future notices directly to our accountant?
Complete a Form 8822, Change of Address, and send it to the address shown on the form.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP178, Page 1

Page Last Reviewed or Updated: 28-Mar-2014

The Free Tax Extensions

Free tax extensions 30. Free tax extensions   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Free tax extensions This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Free tax extensions Figuring Your Tax Your income tax is based on your taxable income. Free tax extensions After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Free tax extensions The result is your total tax. Free tax extensions Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Free tax extensions This section provides a general outline of how to figure your tax. Free tax extensions You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Free tax extensions If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Free tax extensions Tax. Free tax extensions   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Free tax extensions However, there are special methods if your income includes any of the following items. Free tax extensions A net capital gain. Free tax extensions (See chapter 16. Free tax extensions ) Qualified dividends taxed at the same rates as a net capital gain. Free tax extensions (See chapters 8 and 16. Free tax extensions ) Lump-sum distributions. Free tax extensions (See chapter 10. Free tax extensions ) Farming or fishing income. Free tax extensions (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Free tax extensions ) Unearned income over $2,000 for certain children. Free tax extensions (See chapter 31. Free tax extensions ) Parents' election to report child's interest and dividends. Free tax extensions (See chapter 31. Free tax extensions ) Foreign earned income exclusion or the housing exclusion. Free tax extensions (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Free tax extensions ) Credits. Free tax extensions   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Free tax extensions Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Free tax extensions The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Free tax extensions CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Free tax extensions See Payments , later. Free tax extensions   There are other credits that are not discussed in this publication. Free tax extensions These include the following credits. Free tax extensions General business credit, which is made up of several separate business-related credits. Free tax extensions These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Free tax extensions Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Free tax extensions See Form 8835, Part II. Free tax extensions Work opportunity credit. Free tax extensions See Form 5884. Free tax extensions Credit for employer social security and Medicare taxes paid on certain employee tips. Free tax extensions See Form 8846. Free tax extensions Other taxes. Free tax extensions   After you subtract your tax credits, determine whether there are any other taxes you must pay. Free tax extensions This chapter does not explain these other taxes. Free tax extensions You can find that information in other chapters of this publication and your form instructions. Free tax extensions See the following table for other taxes you may need to add to your income tax. Free tax extensions OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Free tax extensions   There are other taxes that are not discussed in this publication. Free tax extensions These include the following items. Free tax extensions Self-employment tax. Free tax extensions You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Free tax extensions Your net earnings from self-employment from other than church employee income were $400 or more. Free tax extensions The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Free tax extensions If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Free tax extensions Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Free tax extensions You had church employee income of $108. Free tax extensions 28 or more. Free tax extensions Additional Medicare Tax. Free tax extensions Beginning in 2013, you may be subject to a 0. Free tax extensions 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Free tax extensions For more information, see the Instructions for Form 1040, line 60 and Form 8959. Free tax extensions Net Investment Income Tax (NIIT). Free tax extensions Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free tax extensions NIIT is a 3. Free tax extensions 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Free tax extensions For more information, see the Instructions for Form 1040, line 60 and Form 8960. Free tax extensions Recapture taxes. Free tax extensions You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Free tax extensions For more information, see the instructions for Form 1040, line 60. Free tax extensions Section 72(m)(5) excess benefits tax. Free tax extensions If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Free tax extensions See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Free tax extensions Uncollected social security and Medicare tax on group-term life insurance. Free tax extensions If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Free tax extensions The amount should be shown in box 12 of your Form W-2 with codes M and N. Free tax extensions Tax on golden parachute payments. Free tax extensions This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Free tax extensions The amount should be shown in box 12 of your Form W-2 with code K. Free tax extensions See the instructions for Form 1040, line 60. Free tax extensions Tax on accumulation distribution of trusts. Free tax extensions This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Free tax extensions See Form 4970 and its instructions. Free tax extensions Additional tax on HSAs or MSAs. Free tax extensions If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Free tax extensions See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Free tax extensions Additional tax on Coverdell ESAs. Free tax extensions This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Free tax extensions See Publication 970, Tax Benefits for Education, and Form 5329. Free tax extensions Additional tax on qualified tuition programs. Free tax extensions This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Free tax extensions See Publication 970 and Form 5329. Free tax extensions Excise tax on insider stock compensation from an expatriated corporation. Free tax extensions You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Free tax extensions For more information, see the instructions for Form 1040, line 60. Free tax extensions Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Free tax extensions This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Free tax extensions For more information, see the instructions for Form 1040, line 60. Free tax extensions Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Free tax extensions For more information, see the instructions for Form 1040, line 60. Free tax extensions Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Free tax extensions For more information, see the instructions for Form 1040, line 60. Free tax extensions Repayment of first-time homebuyer credit. Free tax extensions For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Free tax extensions Also see the instructions for Form 1040, line 59b. Free tax extensions Payments. Free tax extensions   After you determine your total tax, figure the total payments you have already made for the year. Free tax extensions Include credits that are treated as payments. Free tax extensions This chapter does not explain these payments and credits. Free tax extensions You can find that information in other chapters of this publication and your form instructions. Free tax extensions See the following table for amounts you can include in your total payments. Free tax extensions PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Free tax extensions This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Free tax extensions It is claimed on Form 1040, line 70. Free tax extensions See Form 4136, Credit for Federal Tax Paid on Fuels. Free tax extensions Refund or balance due. Free tax extensions   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Free tax extensions If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Free tax extensions S. Free tax extensions savings bonds instead of receiving a paper check. Free tax extensions Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Free tax extensions The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Free tax extensions Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Free tax extensions You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Free tax extensions See Form 6251, Alternative Minimum Tax — Individuals. Free tax extensions Adjustments and tax preference items. Free tax extensions   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Free tax extensions More information. Free tax extensions   For more information about the AMT, see the instructions for Form 6251. Free tax extensions Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Free tax extensions If the IRS figures your tax and you paid too much, you will receive a refund. Free tax extensions If you did not pay enough, you will receive a bill for the balance. Free tax extensions To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Free tax extensions The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Free tax extensions When the IRS cannot figure your tax. Free tax extensions   The IRS cannot figure your tax for you if any of the following apply. Free tax extensions You want your refund directly deposited into your accounts. Free tax extensions You want any part of your refund applied to your 2014 estimated tax. Free tax extensions You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Free tax extensions Your taxable income is $100,000 or more. Free tax extensions You itemize deductions. Free tax extensions You file any of the following forms. Free tax extensions Form 2555, Foreign Earned Income. Free tax extensions Form 2555-EZ, Foreign Earned Income Exclusion. Free tax extensions Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Free tax extensions Form 4970, Tax on Accumulation Distribution of Trusts. Free tax extensions Form 4972, Tax on Lump-Sum Distributions. Free tax extensions Form 6198, At-Risk Limitations. Free tax extensions Form 6251, Alternative Minimum Tax—Individuals. Free tax extensions Form 8606, Nondeductible IRAs. Free tax extensions Form 8615, Tax for Certain Children Who Have Unearned Income. Free tax extensions Form 8814, Parents' Election To Report Child's Interest and Dividends. Free tax extensions Form 8839, Qualified Adoption Expenses. Free tax extensions Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Free tax extensions Form 8889, Health Savings Accounts (HSAs). Free tax extensions Form 8919, Uncollected Social Security and Medicare Tax on Wages. Free tax extensions Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Free tax extensions Enter your social security number in the space provided. Free tax extensions If you are married, enter the social security numbers of you and your spouse even if you file separately. Free tax extensions Sign and date your return and enter your occupation(s). Free tax extensions If you are filing a joint return, both you and your spouse must sign it. Free tax extensions Enter your daytime phone number in the space provided. Free tax extensions This may help speed the processing of your return if we have a question that can be answered over the phone. Free tax extensions If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Free tax extensions If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Free tax extensions Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Free tax extensions If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Free tax extensions Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Free tax extensions Attach a copy of each of your Forms W-2 to your paper return. Free tax extensions Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Free tax extensions Mail your return to the Internal Revenue Service Center for the area where you live. Free tax extensions A list of Service Center addresses is in the instructions for your tax return. Free tax extensions Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Free tax extensions Do not complete lines 9 through 12. Free tax extensions If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Free tax extensions Payments. Free tax extensions   Enter any federal income tax withheld on line 7. Free tax extensions Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Free tax extensions Earned income credit. Free tax extensions   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free tax extensions Enter “EIC” in the space to the left of line 8a. Free tax extensions Enter the nontaxable combat pay you elect to include in earned income on line 8b. Free tax extensions   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Free tax extensions For details, see the Form 1040EZ Instructions. Free tax extensions Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Free tax extensions If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Free tax extensions Do not complete line 28. Free tax extensions Complete lines 29 through 33 and 36 through 40 if they apply to you. Free tax extensions However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Free tax extensions Also, enter any write-in information that applies to you in the space to the left of line 41. Free tax extensions Do not complete lines 34, 35, and 42 through 46. Free tax extensions Payments. Free tax extensions   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Free tax extensions Enter any estimated tax payments you made on line 37. Free tax extensions Credit for child and dependent care expenses. Free tax extensions   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Free tax extensions Enter the amount of the credit on line 29. Free tax extensions The IRS will not figure this credit. Free tax extensions Credit for the elderly or the disabled. Free tax extensions   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Free tax extensions Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Free tax extensions On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Free tax extensions Complete Part II and Part III, lines 11 and 13, if they apply. Free tax extensions Earned income credit. Free tax extensions   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free tax extensions Enter “EIC” to the left of the entry space for line 38a. Free tax extensions Enter the nontaxable combat pay you elect to include in earned income on line 38b. Free tax extensions    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Free tax extensions If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Free tax extensions   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Free tax extensions For details, see the Form 1040A Instructions. Free tax extensions Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Free tax extensions Do not complete line 44. Free tax extensions If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Free tax extensions Read lines 45 through 71. Free tax extensions Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Free tax extensions Also, do not complete line 55 and lines 73 through 77. Free tax extensions Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Free tax extensions Payments. Free tax extensions   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Free tax extensions Enter any estimated tax payments you made on line 63. Free tax extensions Credit for child and dependent care expenses. Free tax extensions   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Free tax extensions Enter the amount of the credit on line 48. Free tax extensions The IRS will not figure this credit. Free tax extensions Credit for the elderly or the disabled. Free tax extensions   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Free tax extensions Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Free tax extensions On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Free tax extensions Complete Part II and Part III, lines 11 and 13, if they apply. Free tax extensions Earned income credit. Free tax extensions   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free tax extensions Enter “EIC” on the dotted line next to Form 1040, line 64a. Free tax extensions Enter the nontaxable combat pay you elect to include in earned income on line 64b. Free tax extensions   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Free tax extensions If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Free tax extensions   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Free tax extensions For details, see the Form 1040 Instructions. Free tax extensions Prev  Up  Next   Home   More Online Publications