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H R Block 2011 Taxes

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H R Block 2011 Taxes

H r block 2011 taxes Index A Absence, temporary, Temporary absences. H r block 2011 taxes Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. H r block 2011 taxes , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. H r block 2011 taxes No exemption for spouse, Alimony paid. H r block 2011 taxes Annual exclusion, gift tax, Annual exclusion. H r block 2011 taxes Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. H r block 2011 taxes Considered unmarried, Unmarried persons. H r block 2011 taxes Archer MSA, Archer medical savings account (MSA). H r block 2011 taxes Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. H r block 2011 taxes Benefits paid under QDROs, Benefits paid to a child or other dependent. H r block 2011 taxes , Benefits paid to a spouse or former spouse. H r block 2011 taxes Birth of dependent, Death or birth. H r block 2011 taxes C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. H r block 2011 taxes Child support Alimony, difference from, Child support. H r block 2011 taxes Clearly associated with contingency, Clearly associated with a contingency. H r block 2011 taxes Contingency relating to child, Contingency relating to your child. H r block 2011 taxes Payment specifically designated as, Specifically designated as child support. H r block 2011 taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. H r block 2011 taxes Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. H r block 2011 taxes Claiming parent, when child is head of household, Special rule for parent. H r block 2011 taxes Custody of, Custodial parent and noncustodial parent. H r block 2011 taxes Death of child Head of household, qualifying person to file as, Death or birth. H r block 2011 taxes Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. H r block 2011 taxes States, Community property states. H r block 2011 taxes Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. H r block 2011 taxes Nondeductible expenses, Nondeductible expenses. H r block 2011 taxes Custody of child, Custodial parent and noncustodial parent. H r block 2011 taxes D Death of dependent, Death or birth. H r block 2011 taxes Death of recipient spouse. H r block 2011 taxes , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. H r block 2011 taxes Deductions Alimony paid, Deducting alimony paid. H r block 2011 taxes Alimony recapture, Deducting the recapture. H r block 2011 taxes Limits on IRAs, IRA contribution and deduction limits. H r block 2011 taxes Marital, Marital deduction. H r block 2011 taxes Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. H r block 2011 taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. H r block 2011 taxes Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. H r block 2011 taxes Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. H r block 2011 taxes Invalid, Invalid decree. H r block 2011 taxes Unmarried persons, Unmarried persons. H r block 2011 taxes Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. H r block 2011 taxes Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. H r block 2011 taxes Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. H r block 2011 taxes Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. H r block 2011 taxes Filing status, Filing Status, More information. H r block 2011 taxes Head of household, Requirements. H r block 2011 taxes Form 1040 Deducting alimony paid, Deducting alimony paid. H r block 2011 taxes Reporting alimony received, Reporting alimony received. H r block 2011 taxes Form 1040X Annulment, decree of, Unmarried persons. H r block 2011 taxes Form 8332 Release of exemption to noncustodial parent, Written declaration. H r block 2011 taxes Form 8379 Injured spouse, Injured spouse. H r block 2011 taxes Form 8857 Innocent spouse relief, Relief from joint liability. H r block 2011 taxes Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. H r block 2011 taxes Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. H r block 2011 taxes , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). H r block 2011 taxes Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. H r block 2011 taxes Expenses for, as alimony (Table 4), Table 4. H r block 2011 taxes Expenses for a Jointly-Owned Home Sale of, Sale of home. H r block 2011 taxes HSAs (Health savings accounts), Health savings account (HSA). H r block 2011 taxes I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. H r block 2011 taxes Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. H r block 2011 taxes Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. H r block 2011 taxes Innocent spouse relief, Relief from joint liability. H r block 2011 taxes Insurance premiums, Life insurance premiums. H r block 2011 taxes Invalid decree, Invalid decree. H r block 2011 taxes IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. H r block 2011 taxes Itemized deductions on separate returns, Itemized deductions. H r block 2011 taxes ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. H r block 2011 taxes Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. H r block 2011 taxes Change to separate return, Separate returns after joint return. H r block 2011 taxes Divorced taxpayers, Divorced taxpayers. H r block 2011 taxes Exemption for spouse, Joint return. H r block 2011 taxes Joint and individual liability, Joint and individual liability. H r block 2011 taxes Relief from joint liability, Relief from joint liability. H r block 2011 taxes Signing, Signing a joint return. H r block 2011 taxes Jointly-owned home Alimony payments for, Payments for jointly-owned home. H r block 2011 taxes Expenses for, as alimony (Table 4), Table 4. H r block 2011 taxes Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. H r block 2011 taxes K Kidnapped child Head of household status and, Kidnapped child. H r block 2011 taxes L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. H r block 2011 taxes M Marital community, ending, Ending the Marital Community Marital status, Marital status. H r block 2011 taxes Married persons, Married persons. H r block 2011 taxes Medical savings accounts (MSAs), Archer medical savings account (MSA). H r block 2011 taxes Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. H r block 2011 taxes MSAs (Medical savings accounts), Archer medical savings account (MSA). H r block 2011 taxes N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. H r block 2011 taxes Nonresident aliens Joint returns, Nonresident alien. H r block 2011 taxes Withholding, Withholding on nonresident aliens. H r block 2011 taxes P Parent Head of household, claim for, Special rule for parent. H r block 2011 taxes Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. H r block 2011 taxes Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. H r block 2011 taxes , Benefits paid to a spouse or former spouse. H r block 2011 taxes Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. H r block 2011 taxes Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. H r block 2011 taxes Table 2, Table 2. H r block 2011 taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. H r block 2011 taxes Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. H r block 2011 taxes Spouse's debts, applied to, Tax refund applied to spouse's debts. H r block 2011 taxes Release of exemption to noncustodial parent, Written declaration. H r block 2011 taxes Revocation, Revocation of release of claim to an exemption. H r block 2011 taxes Relief from joint liability, Reminders, Relief from joint liability. H r block 2011 taxes Relief from separate return liability Community income, Relief from liability arising from community property law. H r block 2011 taxes Reporting requirements Alimony received, Reporting alimony received. H r block 2011 taxes Returns Amended return required, Unmarried persons. H r block 2011 taxes Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. H r block 2011 taxes S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. H r block 2011 taxes Separate maintenance decrees, Unmarried persons. H r block 2011 taxes , Divorce or separation instrument. H r block 2011 taxes , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. H r block 2011 taxes Community or separate income, Community or separate income. H r block 2011 taxes Exemption for spouse, Separate return. H r block 2011 taxes Itemized deductions, Itemized deductions. H r block 2011 taxes Relief from liability, Relief from liability arising from community property law. H r block 2011 taxes Separate liability, Separate liability. H r block 2011 taxes Tax consequences, Separate returns may give you a higher tax. H r block 2011 taxes Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. H r block 2011 taxes Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. H r block 2011 taxes Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. H r block 2011 taxes Spouse Defined for purposes of alimony, Spouse or former spouse. H r block 2011 taxes Refund applied to debts, Tax refund applied to spouse's debts. H r block 2011 taxes Statute of limitations Amended return, Unmarried persons. H r block 2011 taxes Injured spouse allocation, Injured spouse. H r block 2011 taxes T Tables and figures Exemption for dependents (Table 3), Table 3. H r block 2011 taxes Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. H r block 2011 taxes Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. H r block 2011 taxes Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. H r block 2011 taxes Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. H r block 2011 taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. H r block 2011 taxes Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. H r block 2011 taxes Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. H r block 2011 taxes , Payments to a third party. H r block 2011 taxes Property settlements, transfers to, Transfers to third parties. H r block 2011 taxes Tiebreaker rules, Tiebreaker rules. H r block 2011 taxes TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. H r block 2011 taxes Unmarried persons, Unmarried persons. H r block 2011 taxes W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. H r block 2011 taxes Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. H r block 2011 taxes Prev  Up     Home   More Online Publications
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Qualifying Advanced Energy Project Credit (section 48C)

What's New

Notice 2013-12 Announces New Allocation Round; $150,228,397 Available

Notice 2013-12, issued February 7, 2013, announced the availability of $150,228,397 in section 48C tax credits in the Phase II allocation round in 2013.  Application procedures are different than in the first allocation round.  The first deadline to be met is April 9, 2013.  See Notice 2013-12 and the updated Frequently Asked Questions, available through the links below.  The Frequently Asked Questions are updated every Monday.

Overview

The Qualifying Advanced Energy Project tax credit is a credit for businesses which establish, expand or re-equip a manufacturing facility for the production of —

  • property designed to be used to produce energy from the sun, wind, geothermal deposits or other renewable resources,
  • fuel cells, microturbines, or an energy storage system for use with electric or hybrid-electric motor vehicles,
  • electric grids to support the transmission of intermittent sources of renewable energy, including storage of such energy,
  • property designed to capture and sequester carbon dioxide emissions,
  • property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid technologies),
  • new qualified plug-in electric drive motor vehicles, qualified plug-in electric vehicles, or components which are designed specifically for use with such vehicles, including electric motors, generators, and power control units, or
  • other advanced energy property designed to reduce greenhouse gas emissions.

An example is building a factory to manufacture solar panels.

Because the credit was enacted as section 48C of the Internal Revenue Code (Title 26 of the U.S. Code), it is sometimes referred to as the section 48C (§ 48C) credit.

The credit amount is 30% of qualified investment in selected manufacturing facilities. Taxpayers must apply in advance and have their facilities selected to be eligible for the credit.  The process for applying and being allocated a credit is summarized as follows (details are in Notice 2013-12):

  • The taxpayer applies for the credit.
  • If approved, the IRS sends the taxpayer a letter allocating a credit to the taxpayer’s project.
  • The taxpayer sends the IRS two signed copies of the required agreement (Appendix A of Notice 2013-12).
  • The IRS signs the two copies of the agreement and returns one to the taxpayer.
  • Within 1 year of the date of the allocation letter, the taxpayer sends the IRS a request for certification of its project documenting its progress implementing the project.
  • If the IRS approves it sends the taxpayer a certification letter.
  • Within 3 years of the date of the certification letter, the taxpayer completes its project and notifies the IRS.

General 48C Resources

Section 48C of the Internal Revenue Code 

Phase II Program (2013) Resources

Notice 2013-12 -- how the Phase II program in 2013 works

Frequently Asked Questions – updated every Monday

Webinar on how to apply – an informational webinar on the 48C Phase II Program hosted by the Department of Energy on February 19, 2013.  Scroll down to the 48C section and select the “48C_Webinar” link. 

Phase II Application Portal -- all 2013 applications must be submitted through this site. Select FOA number 48C-0002013 then read the instructions on the next screen.  Click on the “EERE_eXCHANGE_48C_Applicant_User_Guide” link to view or download the user guide.  Click on the “Apply” button to register and begin the application process.”

Fillable template of the agreement required in the Phase II program in 2013

Phase I Program (2009) Resources

Notice 2009-72 – how the Phase I program in 2009 works

Fillable template of the agreement required in the Phase I program in 2009

Contact Us

Please send questions about the program to the IRS by fax at 713-209-3964 or by telephone at 713-209-3669.  Please include both your telephone number and fax number in your message.  Tell us whether you prefer a response by fax or telephone.  We will ensure that we respond to every question we receive by March 26, 2013, in time for you to meet the first deadline on April 9, 2013.  For questions we receive after March 26, 2013, we will do our best to answer as quickly as possible, but we cannot ensure that we will answer them in time for you to meet the April 9 deadline.

Page Last Reviewed or Updated: 21-Feb-2014

The H R Block 2011 Taxes

H r block 2011 taxes Publication 850 (EN/SP) - Introductory Material Table of Contents Introduction Introduction This glossary is developed by the Tax Forms and Publications Division of the Internal Revenue Service, in consultation with the Translation Commission of the North American Academy of the Spanish Language (Comisión de Traducciones de la Academia Norteamericana de la Lengua Española) and with the Graduate Program in Translation of the University of Puerto Rico (Programa Graduado en Traducción de la Universidad de Puerto Rico). H r block 2011 taxes Its purpose is to establish high standards for the quality of language usage, to promote uniformity in language usage, and to minimize the risk of misinterpretation of Spanish-language materials issued by the Service. H r block 2011 taxes To meet the needs of the largest segment of taxpayers whose primary language is Spanish, the Service has issued certain Spanish-language materials. H r block 2011 taxes Problems arise, however, because there is some variation in tax terminology used in Spanish-speaking countries. H r block 2011 taxes Also, invention and compromise are involved in selecting words and phrases to describe certain tax concepts that have no precise equivalent in the Spanish language or legal tradition. H r block 2011 taxes To help resolve these problems, a group of United States, Spanish, and Spanish-American academicians, professors, lawyers, accountants, translators, and tax law specialists developed this glossary. H r block 2011 taxes Their long and varied experience with the tax systems in their own, and other countries, gives assurance of reliability. H r block 2011 taxes The criteria used for words in this glossary are: consistency of usage with other governmental agencies, Spanish writing style for the tax forms and publications, and words relating to Accounting, Economics, Finance, Law, Technology and its related fields. H r block 2011 taxes Any issuance containing language consistent with this glossary should be reasonably satisfactory for purposes of general guidance regarding the rights and obligations of taxpayers. H r block 2011 taxes It is not intended, however, that any term in this glossary should be understood to change the meaning of any provisions of law, regulations, or any other authoritative precedent. H r block 2011 taxes A periodic review is made to determine whether any additions, deletions, or revisions are needed. H r block 2011 taxes Some of the terms listed are identified by the abbreviation “P. H r block 2011 taxes R. H r block 2011 taxes ” These terms are for use in tax forms and publications intended for circulation exclusively in Puerto Rico. H r block 2011 taxes Users are invited to send their comments to: Internal Revenue Service Virtual Translation Office SE:W:CAR:MP:T:LS:VTO 1111 Constitution Ave. H r block 2011 taxes , N. H r block 2011 taxes W. H r block 2011 taxes , IR-6102 Washington, DC 20224 or electronically to: vto@irs. H r block 2011 taxes gov Prev  Up  Next   Home   More Online Publications