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Free Tax Filing 2013 Low Income

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Free Tax Filing 2013 Low Income

Free tax filing 2013 low income 18. Free tax filing 2013 low income   Alimony Table of Contents IntroductionSpouse or former spouse. Free tax filing 2013 low income Divorce or separation instrument. Free tax filing 2013 low income Useful Items - You may want to see: General RulesMortgage payments. Free tax filing 2013 low income Taxes and insurance. Free tax filing 2013 low income Other payments to a third party. Free tax filing 2013 low income Instruments Executed After 1984Payments to a third party. Free tax filing 2013 low income Exception. Free tax filing 2013 low income Substitute payments. Free tax filing 2013 low income Specifically designated as child support. Free tax filing 2013 low income Contingency relating to your child. Free tax filing 2013 low income Clearly associated with a contingency. Free tax filing 2013 low income How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Free tax filing 2013 low income It covers the following topics. Free tax filing 2013 low income What payments are alimony. Free tax filing 2013 low income What payments are not alimony, such as child support. Free tax filing 2013 low income How to deduct alimony you paid. Free tax filing 2013 low income How to report alimony you received as income. Free tax filing 2013 low income Whether you must recapture the tax benefits of alimony. Free tax filing 2013 low income Recapture means adding back in your income all or part of a deduction you took in a prior year. Free tax filing 2013 low income Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Free tax filing 2013 low income It does not include voluntary payments that are not made under a divorce or separation instrument. Free tax filing 2013 low income Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Free tax filing 2013 low income Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Free tax filing 2013 low income To be alimony, a payment must meet certain requirements. Free tax filing 2013 low income Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Free tax filing 2013 low income This chapter discusses the rules for payments under instruments executed after 1984. Free tax filing 2013 low income If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Free tax filing 2013 low income That was the last year the information on pre-1985 instruments was included in Publication 504. Free tax filing 2013 low income Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Free tax filing 2013 low income Definitions. Free tax filing 2013 low income   The following definitions apply throughout this chapter. Free tax filing 2013 low income Spouse or former spouse. Free tax filing 2013 low income   Unless otherwise stated, the term “spouse” includes former spouse. Free tax filing 2013 low income Divorce or separation instrument. Free tax filing 2013 low income   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Free tax filing 2013 low income This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Free tax filing 2013 low income Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Free tax filing 2013 low income Payments not alimony. Free tax filing 2013 low income   Not all payments under a divorce or separation instrument are alimony. Free tax filing 2013 low income Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Free tax filing 2013 low income Payments to a third party. Free tax filing 2013 low income   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Free tax filing 2013 low income These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Free tax filing 2013 low income ), taxes, tuition, etc. Free tax filing 2013 low income The payments are treated as received by your spouse and then paid to the third party. Free tax filing 2013 low income Life insurance premiums. Free tax filing 2013 low income   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Free tax filing 2013 low income Payments for jointly-owned home. Free tax filing 2013 low income   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Free tax filing 2013 low income Mortgage payments. Free tax filing 2013 low income   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Free tax filing 2013 low income If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Free tax filing 2013 low income Your spouse must report one-half of the payments as alimony received. Free tax filing 2013 low income If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Free tax filing 2013 low income Taxes and insurance. Free tax filing 2013 low income   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Free tax filing 2013 low income Your spouse must report one-half of these payments as alimony received. Free tax filing 2013 low income If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Free tax filing 2013 low income    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Free tax filing 2013 low income But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Free tax filing 2013 low income Other payments to a third party. Free tax filing 2013 low income   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Free tax filing 2013 low income Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Free tax filing 2013 low income Exception for instruments executed before 1985. Free tax filing 2013 low income   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Free tax filing 2013 low income A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Free tax filing 2013 low income A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Free tax filing 2013 low income   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Free tax filing 2013 low income irs. Free tax filing 2013 low income gov/pub504. Free tax filing 2013 low income Example 1. Free tax filing 2013 low income In November 1984, you and your former spouse executed a written separation agreement. Free tax filing 2013 low income In February 1985, a decree of divorce was substituted for the written separation agreement. Free tax filing 2013 low income The decree of divorce did not change the terms for the alimony you pay your former spouse. Free tax filing 2013 low income The decree of divorce is treated as executed before 1985. Free tax filing 2013 low income Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Free tax filing 2013 low income Example 2. Free tax filing 2013 low income Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Free tax filing 2013 low income In this example, the decree of divorce is not treated as executed before 1985. Free tax filing 2013 low income The alimony payments are subject to the rules for payments under instruments executed after 1984. Free tax filing 2013 low income Alimony requirements. Free tax filing 2013 low income   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Free tax filing 2013 low income The payment is in cash. Free tax filing 2013 low income The instrument does not designate the payment as not alimony. Free tax filing 2013 low income Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Free tax filing 2013 low income There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Free tax filing 2013 low income The payment is not treated as child support. Free tax filing 2013 low income Each of these requirements is discussed below. Free tax filing 2013 low income Cash payment requirement. Free tax filing 2013 low income   Only cash payments, including checks and money orders, qualify as alimony. Free tax filing 2013 low income The following do not qualify as alimony. Free tax filing 2013 low income Transfers of services or property (including a debt instrument of a third party or an annuity contract). Free tax filing 2013 low income Execution of a debt instrument by the payer. Free tax filing 2013 low income The use of the payer's property. Free tax filing 2013 low income Payments to a third party. Free tax filing 2013 low income   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Free tax filing 2013 low income See Payments to a third party under General Rules, earlier. Free tax filing 2013 low income   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Free tax filing 2013 low income The payments are in lieu of payments of alimony directly to your spouse. Free tax filing 2013 low income The written request states that both spouses intend the payments to be treated as alimony. Free tax filing 2013 low income You receive the written request from your spouse before you file your return for the year you made the payments. Free tax filing 2013 low income Payments designated as not alimony. Free tax filing 2013 low income   You and your spouse can designate that otherwise qualifying payments are not alimony. Free tax filing 2013 low income You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Free tax filing 2013 low income For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Free tax filing 2013 low income If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Free tax filing 2013 low income   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Free tax filing 2013 low income The copy must be attached each year the designation applies. Free tax filing 2013 low income Spouses cannot be members of the same household. Free tax filing 2013 low income    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Free tax filing 2013 low income A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Free tax filing 2013 low income   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Free tax filing 2013 low income Exception. Free tax filing 2013 low income   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Free tax filing 2013 low income Table 18-1. Free tax filing 2013 low income Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Free tax filing 2013 low income Payments are not required by a divorce or separation instrument. Free tax filing 2013 low income Payer and recipient spouse do not file a joint return with each other. Free tax filing 2013 low income Payer and recipient spouse file a joint return with each other. Free tax filing 2013 low income Payment is in cash (including checks or money orders). Free tax filing 2013 low income Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Free tax filing 2013 low income Payment is not designated in the instrument as not alimony. Free tax filing 2013 low income Payment is designated in the instrument as not alimony. Free tax filing 2013 low income Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Free tax filing 2013 low income Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Free tax filing 2013 low income Payments are not required after death of the recipient spouse. Free tax filing 2013 low income Payments are required after death of the recipient spouse. Free tax filing 2013 low income Payment is not treated as child support. Free tax filing 2013 low income Payment is treated as child support. Free tax filing 2013 low income These payments are deductible by the payer and includible in income by the recipient. Free tax filing 2013 low income These payments are neither deductible by the payer nor includible in income by the recipient. Free tax filing 2013 low income Liability for payments after death of recipient spouse. Free tax filing 2013 low income   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. Free tax filing 2013 low income If all of the payments would continue, then none of the payments made before or after the death are alimony. Free tax filing 2013 low income   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Free tax filing 2013 low income Example. Free tax filing 2013 low income You must pay your former spouse $10,000 in cash each year for 10 years. Free tax filing 2013 low income Your divorce decree states that the payments will end upon your former spouse's death. Free tax filing 2013 low income You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Free tax filing 2013 low income The death of your spouse would not terminate these payments under state law. Free tax filing 2013 low income The $10,000 annual payments may qualify as alimony. Free tax filing 2013 low income The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Free tax filing 2013 low income Substitute payments. Free tax filing 2013 low income   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Free tax filing 2013 low income To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Free tax filing 2013 low income Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Free tax filing 2013 low income Example 1. Free tax filing 2013 low income Under your divorce decree, you must pay your former spouse $30,000 annually. Free tax filing 2013 low income The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Free tax filing 2013 low income Your former spouse has custody of your minor children. Free tax filing 2013 low income The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Free tax filing 2013 low income The trust income and corpus (principal) are to be used for your children's benefit. Free tax filing 2013 low income These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Free tax filing 2013 low income Of each of the $30,000 annual payments, $10,000 is not alimony. Free tax filing 2013 low income Example 2. Free tax filing 2013 low income Under your divorce decree, you must pay your former spouse $30,000 annually. Free tax filing 2013 low income The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Free tax filing 2013 low income The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Free tax filing 2013 low income For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Free tax filing 2013 low income These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Free tax filing 2013 low income None of the annual payments are alimony. Free tax filing 2013 low income The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Free tax filing 2013 low income Child support. Free tax filing 2013 low income   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Free tax filing 2013 low income The amount of child support may vary over time. Free tax filing 2013 low income Child support payments are not deductible by the payer and are not taxable to the recipient. Free tax filing 2013 low income Specifically designated as child support. Free tax filing 2013 low income   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Free tax filing 2013 low income A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Free tax filing 2013 low income Contingency relating to your child. Free tax filing 2013 low income   A contingency relates to your child if it depends on any event relating to that child. Free tax filing 2013 low income It does not matter whether the event is certain or likely to occur. Free tax filing 2013 low income Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Free tax filing 2013 low income Clearly associated with a contingency. Free tax filing 2013 low income   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Free tax filing 2013 low income The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Free tax filing 2013 low income The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Free tax filing 2013 low income This certain age must be the same for each child, but need not be a whole number of years. Free tax filing 2013 low income In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Free tax filing 2013 low income   Either you or the IRS can overcome the presumption in the two situations above. Free tax filing 2013 low income This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Free tax filing 2013 low income For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Free tax filing 2013 low income How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Free tax filing 2013 low income You must file Form 1040. Free tax filing 2013 low income You cannot use Form 1040A or Form 1040EZ. Free tax filing 2013 low income Enter the amount of alimony you paid on Form 1040, line 31a. Free tax filing 2013 low income In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Free tax filing 2013 low income If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Free tax filing 2013 low income Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Free tax filing 2013 low income Enter your total payments on line 31a. Free tax filing 2013 low income You must provide your spouse's SSN or ITIN. Free tax filing 2013 low income If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Free tax filing 2013 low income For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Free tax filing 2013 low income How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Free tax filing 2013 low income You cannot use Form 1040A or Form 1040EZ. Free tax filing 2013 low income You must give the person who paid the alimony your SSN or ITIN. Free tax filing 2013 low income If you do not, you may have to pay a $50 penalty. Free tax filing 2013 low income Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Free tax filing 2013 low income If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Free tax filing 2013 low income Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Free tax filing 2013 low income The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Free tax filing 2013 low income Do not include any time in which payments were being made under temporary support orders. Free tax filing 2013 low income The second and third years are the next 2 calendar years, whether or not payments are made during those years. Free tax filing 2013 low income The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Free tax filing 2013 low income When to apply the recapture rule. Free tax filing 2013 low income   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Free tax filing 2013 low income   When you figure a decrease in alimony, do not include the following amounts. Free tax filing 2013 low income Payments made under a temporary support order. Free tax filing 2013 low income Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Free tax filing 2013 low income Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Free tax filing 2013 low income Figuring the recapture. Free tax filing 2013 low income   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Free tax filing 2013 low income Including the recapture in income. Free tax filing 2013 low income   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Free tax filing 2013 low income Cross out “received” and enter “recapture. Free tax filing 2013 low income ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Free tax filing 2013 low income Deducting the recapture. Free tax filing 2013 low income   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Free tax filing 2013 low income Cross out “paid” and enter “recapture. Free tax filing 2013 low income ” In the space provided, enter your spouse's SSN or ITIN. Free tax filing 2013 low income Prev  Up  Next   Home   More Online Publications
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The Free Tax Filing 2013 Low Income

Free tax filing 2013 low income 11. Free tax filing 2013 low income   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. Free tax filing 2013 low income Generally, references to taxes on Form 720 include this fee. Free tax filing 2013 low income Specified health insurance policies. Free tax filing 2013 low income   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. Free tax filing 2013 low income 00, multiplied by the average number of lives covered under the policy for that policy year. Free tax filing 2013 low income Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. Free tax filing 2013 low income The actual count method. Free tax filing 2013 low income For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. Free tax filing 2013 low income The snapshot method. Free tax filing 2013 low income For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. Free tax filing 2013 low income The member months method. Free tax filing 2013 low income And, 4. Free tax filing 2013 low income The state form method. Free tax filing 2013 low income The member months data and the data reported on state forms are based on the calendar year. Free tax filing 2013 low income To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. Free tax filing 2013 low income For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. Free tax filing 2013 low income Applicable self-insured health plans. Free tax filing 2013 low income   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. Free tax filing 2013 low income 00, multiplied by the average number of lives covered under the plan for that plan year. Free tax filing 2013 low income Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. Free tax filing 2013 low income Actual count method. Free tax filing 2013 low income Snapshot method. Free tax filing 2013 low income Form 5500 method. Free tax filing 2013 low income However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. Free tax filing 2013 low income Reporting and paying the fee. Free tax filing 2013 low income   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. Free tax filing 2013 low income If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. Free tax filing 2013 low income If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. Free tax filing 2013 low income 30)), do not make an entry on the line for IRS No. Free tax filing 2013 low income 133 on those filings. Free tax filing 2013 low income   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). Free tax filing 2013 low income   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. Free tax filing 2013 low income See Electronic deposit requirement under How To Make Deposits in chapter 13, later. Free tax filing 2013 low income More information. Free tax filing 2013 low income   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. Free tax filing 2013 low income D. Free tax filing 2013 low income 9602, which is on page 746 of I. Free tax filing 2013 low income R. Free tax filing 2013 low income B. Free tax filing 2013 low income 2012-52 at www. Free tax filing 2013 low income irs. Free tax filing 2013 low income gov/pub/irs-irbs/irb12-52. Free tax filing 2013 low income pdf. Free tax filing 2013 low income Prev  Up  Next   Home   More Online Publications