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Freetaxusa2012 Publication 1542 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. Freetaxusa2012 Tax questions. Freetaxusa2012 What's New Future developments. Freetaxusa2012  The IRS has created a page on IRS. Freetaxusa2012 gov for information about Publication 1542, at www. Freetaxusa2012 irs. Freetaxusa2012 gov/pub1542. Freetaxusa2012 Information about any future developments affecting Publication 1542 (such as legislation enacted after we release it) will be posted on that page. Freetaxusa2012 Introduction This publication is for employers who pay a per diem allowance to employees for business travel away from home within the continental United States (CONUS) (the 48 contiguous states), on or after October 1, 2010, and before January 1, 2011. Freetaxusa2012 It gives the maximum per diem rate you can use without treating part of the per diem allowance as wages for tax purposes. Freetaxusa2012 For a detailed discussion on the tax treatment of a per diem allowance, see chapter 11 of Publication 535, Business Expenses, or Revenue Procedure 2011-47, 2011-42 I. Freetaxusa2012 R. Freetaxusa2012 B. Freetaxusa2012 520, which can be found on the Internet at www. Freetaxusa2012 irs. Freetaxusa2012 gov/irb/2011-42_IRB/ar12. Freetaxusa2012 html. Freetaxusa2012 Per diem rates on the Internet. Freetaxusa2012   You will find links to per diem rates at www. Freetaxusa2012 gsa. Freetaxusa2012 gov/perdiem, including links to: CONUS per diem rates; Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico, and U. Freetaxusa2012 S. Freetaxusa2012 possessions; and Foreign per diem rates. Freetaxusa2012 Publication 1542 revisions. Freetaxusa2012   Publication 1542 is available only on the Internet at IRS. Freetaxusa2012 gov. Freetaxusa2012 Print copies can no longer be ordered. Freetaxusa2012   During the year, as changes to the federal per diem rates (updates) are announced by the General Services Administration (GSA), we will incorporate the changes into Publication 1542. Freetaxusa2012 An article on IRS. Freetaxusa2012 gov will alert you to which locations have updated rates. Freetaxusa2012 To reach these articles, go to www. Freetaxusa2012 irs. Freetaxusa2012 gov/formspubs and click on “Changes to Current Tax Products,” under Important Changes. Freetaxusa2012 You will find the new rates in Table 4. Freetaxusa2012   We will also incorporate mid-year changes to the high-low rates into Publication 1542. Freetaxusa2012 You will be alerted to these changes by a similar article on IRS. Freetaxusa2012 gov and can find the changes in Table 2 of the revised publication. Freetaxusa2012   The annual changes, both federal per diem and high-low rates, will be incorporated into the publication as soon as possible after being announced by GSA and the IRS. Freetaxusa2012 The annual issue of the publication should be available each year in mid- to late-October. Freetaxusa2012 Comments and suggestions. Freetaxusa2012   We welcome your comments about this publication and your suggestions for future editions. Freetaxusa2012   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Freetaxusa2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Freetaxusa2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Freetaxusa2012   You can email us at taxforms@irs. Freetaxusa2012 gov. Freetaxusa2012 Please put “Publications Comment” on the subject line. Freetaxusa2012 You can also send us comments from www. Freetaxusa2012 irs. Freetaxusa2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Freetaxusa2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Freetaxusa2012 Ordering forms and publications. Freetaxusa2012   Visit www. Freetaxusa2012 irs. Freetaxusa2012 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Freetaxusa2012 Internal Revenue Service 1201 N. Freetaxusa2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Freetaxusa2012   If you have a tax question, check the information available on IRS. Freetaxusa2012 gov or call 1-800-829-1040. Freetaxusa2012 We cannot answer tax questions sent to either of the above addresses. Freetaxusa2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Flooding in Alaska

AK-2013-10, June 28, 2013

ANCHORAGE — Victims of flooding that began on May 17, 2013 in parts of Alaska may qualify for tax relief from the Internal Revenue Service.

The President has declared the Alaskan Gateway Regional Education Attendance Area (REAA), Lower Yukon REAA, Yukon Flats REAA and Yukon Koyukuk REAA a federal disaster area. Individuals who reside or have a business in these areas may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after May 17, and on or before July 16, have been postponed to July 16, 2013. This includes the June 17 deadline for second quarter estimated tax payments.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after May 17, and on or before June 3, as long as the deposits are made by June 3, 2013.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until July 16 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after May 17 and on or before July 16.

The IRS also gives affected taxpayers until July 16 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after May 17 and on or before July 16.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after May 17 and on or before June 3 provided the taxpayer makes these deposits by June 3.

Casualty Losses

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

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

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

Other Relief

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

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

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

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 28-Jun-2013

The Freetaxusa2012

Freetaxusa2012 Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. Freetaxusa2012 B Burden of proof, Burden of proof. Freetaxusa2012 C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. Freetaxusa2012 Periods of financial disability, Periods of financial disability. Freetaxusa2012 Comments on publication, Comments and suggestions. Freetaxusa2012 Communications, privileged, Confidentiality privilege. Freetaxusa2012 , Confidentiality privilege. Freetaxusa2012 Confidentiality, Confidentiality privilege. Freetaxusa2012 , Confidentiality privilege. Freetaxusa2012 D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. Freetaxusa2012 Estates Claim for refund, Claim for refund by estates electing the installment method of payment. Freetaxusa2012 Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. Freetaxusa2012 Financial disability, periods of Claim for refund, Periods of financial disability. Freetaxusa2012 Form 8379, Injured spouse exception. Freetaxusa2012 8857, Form 8857. Freetaxusa2012 Free tax services, Free help with your tax return. Freetaxusa2012 H Help (see Tax help) I Injured spouse, Injured spouse exception. Freetaxusa2012 Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. Freetaxusa2012 , Relief from joint and several liability on a joint return. Freetaxusa2012 Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. Freetaxusa2012 Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. Freetaxusa2012 J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. Freetaxusa2012 , Relief from joint and several liability on a joint return. Freetaxusa2012 L Losses Disaster area, Disaster area claims for refund. Freetaxusa2012 Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. Freetaxusa2012 M Mediation, fast track, Fast track mediation. Freetaxusa2012 More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. Freetaxusa2012 Notices Third party contacts, Notice of IRS contact of third parties. Freetaxusa2012 O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. Freetaxusa2012 P Penalties, suspended, Suspension of interest and penalties. Freetaxusa2012 Practitioners, federally authorized Confidential communications, Confidentiality privilege. Freetaxusa2012 , Confidentiality privilege. Freetaxusa2012 Presidentially declared disaster, Disaster area claims for refund. Freetaxusa2012 Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. Freetaxusa2012 , Offset of past-due state income tax obligations against overpayments. Freetaxusa2012 Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. Freetaxusa2012 Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. Freetaxusa2012 , Confidentiality privilege. Freetaxusa2012 Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. Freetaxusa2012 S Suggestions for publication, Comments and suggestions. Freetaxusa2012 T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. Freetaxusa2012 Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. Freetaxusa2012 Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Freetaxusa2012 Taxpayer Advocate Service, Taxpayer Advocate Service. Freetaxusa2012 Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. Freetaxusa2012 TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. Freetaxusa2012 Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications