File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Turbo Tax

Irs Income Tax Forms 2011Www Irs Gov VitaHow To File An Amendment For TaxesForm 1040x InstructionsFree Income TaxFile Late Taxes FreeIrs Form 1040esFree Taxes OnlineCan You E File An Amended ReturnMilitary TaxIrsfreetaxFree Federal And State Tax ReturnsAmended TaxesFree Federal Tax FilingFree H & R Block OnlineAmended Tax FormsFile A 1040x OnlineFillable 1040ez 2013Free Tax Filing 2013 TurbotaxHow Do I File A 2011 Tax ReturnFile Taxes Online For FreePreparing Form 1040x1040x 2010H&r Block Amended Return 2013How To Fill Out 1040x ExampleFree Turbo Tax Filing 20122010 Tax Preparation SoftwareFree State Tax Return E-fileState Income Tax Filing1080 Ez FormInstructions For Form 1040ezHow To File A 1040xFederal Tax Form 2011State Income Tax EfilePa 1040ez1040x ExampleFiling Amended Tax Return 2009Www Freefilefillableforms ComFile 2010 Tax2011 Irs Forms

Free Turbo Tax

Free turbo tax 10. Free turbo tax   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Free turbo tax Eligible educational institution. Free turbo tax Dependent for whom you claim an exemption. Free turbo tax MAGI when using Form 1040A. Free turbo tax MAGI when using Form 1040. Free turbo tax Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Free turbo tax S. Free turbo tax savings bonds. Free turbo tax If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Free turbo tax However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Free turbo tax Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Free turbo tax S. Free turbo tax savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Free turbo tax You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Free turbo tax Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Free turbo tax Your filing status is not married filing separately. Free turbo tax Qualified U. Free turbo tax S. Free turbo tax savings bonds. Free turbo tax   A qualified U. Free turbo tax S. Free turbo tax savings bond is a series EE bond issued after 1989 or a series I bond. Free turbo tax The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Free turbo tax   The owner must be at least 24 years old before the bond's issue date. Free turbo tax The issue date is printed on the front of the savings bond. Free turbo tax    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Free turbo tax Qualified education expenses. Free turbo tax   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Free turbo tax Tuition and fees required to enroll at or attend an eligible educational institution. Free turbo tax Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Free turbo tax Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Free turbo tax Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Free turbo tax Adjusted qualified education expenses. Free turbo tax   You must reduce your qualified education expenses by all of the following tax-free benefits. Free turbo tax Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Free turbo tax Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Free turbo tax Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Free turbo tax Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Free turbo tax Any expenses used in figuring the American opportunity and lifetime learning credits. Free turbo tax See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Free turbo tax Eligible educational institution. Free turbo tax   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Free turbo tax S. Free turbo tax Department of Education. Free turbo tax It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free turbo tax The educational institution should be able to tell you if it is an eligible educational institution. Free turbo tax   Certain educational institutions located outside the United States also participate in the U. Free turbo tax S. Free turbo tax Department of Education's Federal Student Aid (FSA) programs. Free turbo tax Dependent for whom you claim an exemption. Free turbo tax   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Free turbo tax Modified adjusted gross income (MAGI). Free turbo tax   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Free turbo tax However, as discussed below, there may be other modifications. Free turbo tax MAGI when using Form 1040A. Free turbo tax   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Free turbo tax MAGI when using Form 1040. Free turbo tax   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Free turbo tax    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Free turbo tax If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Free turbo tax Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Free turbo tax Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Free turbo tax    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Free turbo tax Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Free turbo tax See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Free turbo tax Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Free turbo tax However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Free turbo tax To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Free turbo tax The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Free turbo tax The denominator (bottom part) of the fraction is the total proceeds you received during the year. Free turbo tax Example. Free turbo tax In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Free turbo tax S. Free turbo tax savings bond. Free turbo tax They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Free turbo tax In 2013, they paid $7,650 of their daughter's college tuition. Free turbo tax They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Free turbo tax Their MAGI for 2013 was $80,000. Free turbo tax   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Free turbo tax They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Free turbo tax Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Free turbo tax Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Free turbo tax Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Free turbo tax Attach Form 8815 to your tax return. Free turbo tax Prev  Up  Next   Home   More Online Publications
Español

Mine Safety and Health Administration

The Mine Safety and Health Administration works to prevent mining related deaths, injuries, and illnesses through mine regulations, inspections, and training programs.

Contact the Agency or Department

Website: Mine Safety and Health Administration

Address: 1100 Wilson Boulevard
21st Floor

Arlington, VA 22209-3939

Phone Number: (202) 693-9400

Toll-free: (800) 746-1553 (Hazardous Condition Complaints)

The Free Turbo Tax

Free turbo tax 15. Free turbo tax   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. Free turbo tax . Free turbo tax  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free turbo tax NIIT is a 3. Free turbo tax 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Free turbo tax NIIT may need to be included when calculating your estimated tax. Free turbo tax For more information, see Publication 505,Tax Withholding and Estimated Tax. Free turbo tax Additional Medicare Tax. Free turbo tax  For tax years beginning in 2013, a 0. Free turbo tax 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Free turbo tax You may need to include this amount when figuring your estimated tax. Free turbo tax For more information, see Publication 505. Free turbo tax Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. Free turbo tax See Publication 505 for the general rules and requirements for paying estimated tax. Free turbo tax If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. Free turbo tax Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Free turbo tax S. Free turbo tax Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. Free turbo tax Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. Free turbo tax If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. Free turbo tax Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. Free turbo tax See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. Free turbo tax See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. Free turbo tax Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. Free turbo tax On a joint return, you must add your spouse's gross income to your gross income. Free turbo tax To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. Free turbo tax Wages, salaries, tips, etc. Free turbo tax Taxable interest. Free turbo tax Ordinary dividends. Free turbo tax Taxable refunds, credits, or offsets of state and local income taxes. Free turbo tax Alimony. Free turbo tax Gross business income from Schedule C (Form 1040). Free turbo tax Gross business receipts from Schedule C-EZ (Form 1040). Free turbo tax Capital gains from Schedule D (Form 1040). Free turbo tax Losses are not netted against gains. Free turbo tax Gains on sales of business property. Free turbo tax Taxable IRA distributions, pensions, annuities, and social security benefits. Free turbo tax Gross rental income from Schedule E (Form 1040). Free turbo tax Gross royalty income from Schedule E (Form 1040). Free turbo tax Taxable net income from an estate or trust reported on Schedule E (Form 1040). Free turbo tax Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). Free turbo tax Gross farm rental income from Form 4835. Free turbo tax Gross farm income from Schedule F (Form 1040). Free turbo tax Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). Free turbo tax Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). Free turbo tax Unemployment compensation. Free turbo tax Other income not included with any of the items listed above. Free turbo tax Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. Free turbo tax It includes the following amounts. Free turbo tax Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. Free turbo tax Income from a plantation, ranch, nursery, range, orchard, or oyster bed. Free turbo tax Crop shares for the use of your land. Free turbo tax Gains from sales of draft, breeding, dairy, or sporting livestock. Free turbo tax Gross income from farming is the total of the following amounts from your tax return. Free turbo tax Gross farm income from Schedule F (Form 1040). Free turbo tax Gross farm rental income from Form 4835. Free turbo tax Gross farm income from Schedule E (Form 1040), Parts II and III. Free turbo tax Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. Free turbo tax For more information about income from farming, see chapter 3. Free turbo tax Farm income does not include any of the following: Wages you receive as a farm employee. Free turbo tax Income you receive from contract grain harvesting and hauling with workers and machines you furnish. Free turbo tax Gains you receive from the sale of farm land and depreciable farm equipment. Free turbo tax Percentage From Farming Figure your gross income from all sources, discussed earlier. Free turbo tax Then figure your gross income from farming, discussed earlier. Free turbo tax Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. Free turbo tax Example 1. Free turbo tax Jane Smith had the following total gross income and farm gross income amounts in 2013. Free turbo tax Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). Free turbo tax However, that loss is not netted against the gain to figure Ms. Free turbo tax Smith's total gross income or her gross farm income. Free turbo tax Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. Free turbo tax 64). Free turbo tax Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. Free turbo tax You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. Free turbo tax You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. Free turbo tax 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. Free turbo tax If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. Free turbo tax See Required Annual Payment , next, for details. Free turbo tax Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. Free turbo tax Example 2. Free turbo tax Assume the same fact as in Example 1. Free turbo tax Ms. Free turbo tax Smith's gross farm income is only 64% of her total income. Free turbo tax Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. Free turbo tax However, she does qualify if at least two-thirds of her 2012 gross income was from farming. Free turbo tax Example 3. Free turbo tax Assume the same facts as in Example 1 except that Ms. Free turbo tax Smith's farm income from Schedule F was $90,000 instead of $75,000. Free turbo tax This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). Free turbo tax She qualifies to use the special estimated tax rules for qualified farmers, since 67. Free turbo tax 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . Free turbo tax 679). Free turbo tax Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. Free turbo tax Apply the following special rules for qualified farmers to the worksheet. Free turbo tax On line 14a, multiply line 13c by 662/3% (. Free turbo tax 6667). Free turbo tax On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. Free turbo tax For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. Free turbo tax For more information, see chapter 4 of Publication 505. Free turbo tax Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. Free turbo tax Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. Free turbo tax See the instructions for Form 2210-F. Free turbo tax Figure 15-1. Free turbo tax Estimated Tax for Farmers Please click here for the text description of the image. Free turbo tax Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. Free turbo tax You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. Free turbo tax If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. Free turbo tax Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. Free turbo tax Prev  Up  Next   Home   More Online Publications