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How To File Taxes

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How To File Taxes

How to file taxes Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. How to file taxes 20% withholding, Other withholding rules. How to file taxes 5-year rule, 5-year rule. How to file taxes , Death before required beginning date. How to file taxes 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. How to file taxes Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). How to file taxes , Modified AGI. How to file taxes (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. How to file taxes Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. How to file taxes Required minimum distributions, Distributions after the required beginning date. How to file taxes Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. How to file taxes Annuity contracts, Annuity or endowment contracts. How to file taxes Borrowing on, Borrowing on an annuity contract. How to file taxes Distribution from insurance company, Annuity distributions from an insurance company. How to file taxes Distribution from IRA account, Distribution of an annuity contract from your IRA account. How to file taxes Early distributions, Annuity. How to file taxes Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. How to file taxes Roth IRAs, Basis of distributed property. How to file taxes Traditional IRAs, Cost basis. How to file taxes Beginning date, required, Distributions after the required beginning date. How to file taxes Beneficiaries, IRA Beneficiaries, Death before required beginning date. How to file taxes Change of, Change of beneficiary. How to file taxes Death of beneficiary, Death of a beneficiary. How to file taxes Early distributions to, Beneficiary. How to file taxes Individual as, Beneficiary an individual. How to file taxes More than one, More than one beneficiary. How to file taxes , Multiple individual beneficiaries. How to file taxes Not an individual, Beneficiary not an individual. How to file taxes Roth IRAs, Distributions to beneficiaries. How to file taxes Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. How to file taxes Bond purchase plans Rollovers from, Rollover from bond purchase plan. How to file taxes Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. How to file taxes , Brokers' commissions. How to file taxes C Change in marital status, Change in marital status. How to file taxes Change of beneficiary, Change of beneficiary. How to file taxes Charitable distributions, qualified, Qualified charitable distributions. How to file taxes Collectibles, Investment in Collectibles, Collectibles. How to file taxes Community property, Community property laws. How to file taxes Compensation Alimony, Alimony and separate maintenance. How to file taxes Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. How to file taxes Self-employment, Self-employment loss. How to file taxes Wages, salaries, etc. How to file taxes , Wages, salaries, etc. How to file taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. How to file taxes Contribution limits More than one IRA, More than one IRA. How to file taxes Contributions Designating the year, Designating year for which contribution is made. How to file taxes Distributions in same year as, Both contributions for 2013 and distributions in 2013. How to file taxes Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. How to file taxes Nondeductible (see Nondeductible contributions) Not required, Contributions not required. How to file taxes Qualified reservist repayments, Qualified reservist repayments. How to file taxes Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. How to file taxes Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. How to file taxes SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. How to file taxes To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. How to file taxes D Death of beneficiary, Death of a beneficiary. How to file taxes Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. How to file taxes Defined contribution plans, Defined contribution plan. How to file taxes Disabilities, persons with Early distributions to, Disabled. How to file taxes Distributions After required beginning date, Distributions after the required beginning date. How to file taxes Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. How to file taxes Delivered outside U. How to file taxes S. How to file taxes , IRA distributions delivered outside the United States. How to file taxes Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. How to file taxes From individual retirement annuities, Distributions from individual retirement annuities. How to file taxes Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. How to file taxes Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. How to file taxes Qualified HSA funding, One-time qualified HSA funding distribution. How to file taxes Qualified reservist, Qualified reservist distributions. How to file taxes Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. How to file taxes SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). How to file taxes Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. How to file taxes (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. How to file taxes Disability exception, Disabled. How to file taxes First-time homebuyers, exception, First home. How to file taxes Higher education expenses, exception, Higher education expenses. How to file taxes Medical insurance, exception, Medical insurance. How to file taxes Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. How to file taxes Education expenses, Higher education expenses. How to file taxes Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. How to file taxes Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. How to file taxes Defined contribution plans, Defined contribution plan. How to file taxes Effect of modified AGI on deduction (Table 1-2), Table 1-2. How to file taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. How to file taxes Endowment contracts (see Annuity contracts) Estate tax, Estate tax. How to file taxes Deduction for inherited IRAs, Federal estate tax deduction. How to file taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. How to file taxes Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. How to file taxes Deducted in earlier year, Excess contribution deducted in an earlier year. How to file taxes Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. How to file taxes Recharacterizing, Recharacterizing excess contributions. How to file taxes Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. How to file taxes Federal judges, Federal judges. How to file taxes Fiduciaries Prohibited transactions, Fiduciary. How to file taxes Filing before IRA contribution is made, Filing before a contribution is made. How to file taxes Filing status, Filing Status Deduction phaseout and, Filing status. How to file taxes Firefighters, volunteer, Volunteer firefighters. How to file taxes First-time homebuyers, First home. How to file taxes Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. How to file taxes , Form 1040NR. How to file taxes Form 1040A Modified AGI calculation from, Form 1040A. How to file taxes Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. How to file taxes Letter codes used on, Letter codes. How to file taxes Number codes used on, Number codes. How to file taxes Withdrawal of excess contribution, Form 1099-R. How to file taxes Form 5329, Additional 10% tax, Reporting the tax. How to file taxes , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. How to file taxes Form 8606, Form 8606. How to file taxes , Form 8606. How to file taxes , Reporting your nontaxable distribution on Form 8606. How to file taxes , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. How to file taxes Form 8880, How to figure and report the credit. How to file taxes Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. How to file taxes Frozen deposits, Frozen deposit. How to file taxes Full-time student Retirement savings contributions credit, Full-time student. How to file taxes H Help (see Tax help) Higher education expenses, Higher education expenses. How to file taxes How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. How to file taxes HSA funding distributions, qualified, One-time qualified HSA funding distribution. How to file taxes I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. How to file taxes Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. How to file taxes Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. How to file taxes Inherited IRAs, What if You Inherit an IRA?, More information. How to file taxes Rollovers, Inherited IRAs. How to file taxes Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. How to file taxes Exception, Exception. How to file taxes K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. How to file taxes Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. How to file taxes L Last-in first-out rule, Last-in first-out rule. How to file taxes Life expectancy, Life expectancy. How to file taxes Life insurance, Life insurance contract. How to file taxes Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. How to file taxes Matching contributions (SIMPLE), Matching contributions. How to file taxes Medical expenses, unreimbursed, Unreimbursed medical expenses. How to file taxes Medical insurance, Medical insurance. How to file taxes Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. How to file taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. How to file taxes Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. How to file taxes Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. How to file taxes Effect on contribution amount (Table 2-1), Table 2-1. How to file taxes Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. How to file taxes More than one IRA, More than one IRA. How to file taxes Recharacterization, More than one IRA. How to file taxes Required minimum distribution, More than one IRA. How to file taxes N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. How to file taxes Failure to report, Failure to report nondeductible contributions. How to file taxes Overstatement penalty, Penalty for overstatement. How to file taxes Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. How to file taxes Rollovers, Rollover notice. How to file taxes P Partial rollovers, Partial rollovers. How to file taxes , Partial rollover. How to file taxes Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. How to file taxes Early distributions, Early Distributions, Nondeductible contributions. How to file taxes Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. How to file taxes Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. How to file taxes Failure to file Form 8606, Penalty for failure to file Form 8606. How to file taxes Overstatement of nondeductible contributions, Penalty for overstatement. How to file taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. How to file taxes Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. How to file taxes Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. How to file taxes Taxes on, Taxes on prohibited transactions. How to file taxes Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. How to file taxes Qualified domestic relations orders (QDROs), Qualified domestic relations order. How to file taxes Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. How to file taxes Receivership distributions, Receivership distributions. How to file taxes Recharacterization, Recharacterizations, More than one IRA. How to file taxes Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. How to file taxes Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. How to file taxes Timing of, Timing. How to file taxes Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. How to file taxes Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. How to file taxes From IRAs, Reporting rollovers from IRAs. How to file taxes Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. How to file taxes Required beginning date, Distributions after the required beginning date. How to file taxes Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. How to file taxes Distribution period, Distribution period. How to file taxes During lifetime, Distributions during your lifetime. How to file taxes Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. How to file taxes Installments allowed, Installments allowed. How to file taxes More than one IRA, More than one IRA. How to file taxes Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. How to file taxes Reservists, Reservists. How to file taxes Qualified reservist distribution, Qualified reservist distributions. How to file taxes Qualified reservist repayments, Qualified reservist repayments. How to file taxes Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. How to file taxes Rollovers, Rollovers, Reporting rollovers from employer plans. How to file taxes Airline payments, Rollover of Airline Payments Amount, Amount. How to file taxes Choosing an option (Table 1-5), Table 1-5. How to file taxes Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. How to file taxes Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. How to file taxes Direct rollover option, Direct rollover option. How to file taxes Extension of period, Extension of rollover period. How to file taxes From bond purchase plan, Rollover from bond purchase plan. How to file taxes From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. How to file taxes From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. How to file taxes Inherited IRAs, Inherited IRAs. How to file taxes Nonspouse beneficiary, Rollover by nonspouse beneficiary. How to file taxes Notice, Rollover notice. How to file taxes Partial, Partial rollovers. How to file taxes , Partial rollover. How to file taxes SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. How to file taxes Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. How to file taxes To traditional IRA, Kinds of rollovers to a traditional IRA. How to file taxes Waiting period between, Waiting period between rollovers. How to file taxes , No waiting period between rollovers. How to file taxes Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. How to file taxes Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. How to file taxes Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. How to file taxes Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. How to file taxes , Recharacterizing to a SEP IRA or SIMPLE IRA. How to file taxes , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. How to file taxes Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. How to file taxes Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. How to file taxes Income of, Self-employment income. How to file taxes SIMPLE plans, Self-employed individual. How to file taxes SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. How to file taxes Separated taxpayers Filing status of, Lived apart from spouse. How to file taxes Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. How to file taxes SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. How to file taxes Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. How to file taxes Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. How to file taxes Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. How to file taxes Self-employed persons, Self-employed individual. How to file taxes SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. How to file taxes , Traditional IRA mistakenly moved to SIMPLE IRA. How to file taxes Two-year rule, Two-year rule. How to file taxes Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. How to file taxes Retirement savings contributions credit, Full-time student. How to file taxes Surviving spouse, Surviving spouse. How to file taxes , Surviving spouse. How to file taxes Rollovers by, Distributions received by a surviving spouse. How to file taxes T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. How to file taxes Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. How to file taxes Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. How to file taxes Effect of Modified AGI on Roth IRA Contribution Rollover vs. How to file taxes direct payment to taxpayer (Table 1-5), Table 1-5. How to file taxes Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. How to file taxes Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. How to file taxes Tax help, How To Get Tax Help Tax year, Tax year. How to file taxes Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. How to file taxes Traditional IRAs, Traditional IRAs, Form 5329 not required. How to file taxes Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. How to file taxes To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. How to file taxes Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. How to file taxes Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. How to file taxes Loss of IRA status, Loss of IRA status. How to file taxes Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. How to file taxes , Traditional IRA mistakenly moved to SIMPLE IRA. How to file taxes Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. How to file taxes Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. How to file taxes , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. How to file taxes Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. How to file taxes Trustees' fees, Trustees' fees. How to file taxes , Trustees' fees. How to file taxes Trusts As beneficiary, Trust as beneficiary. How to file taxes TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. How to file taxes U Unreimbursed medical expenses, Unreimbursed medical expenses. How to file taxes V Volunteer firefighters, Volunteer firefighters. How to file taxes W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. How to file taxes Direct rollover option, Withholding. How to file taxes Eligible rollover distribution paid to taxpayer, Withholding requirement. How to file taxes Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. How to file taxes Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. How to file taxes Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. How to file taxes Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications

The How To File Taxes

How to file taxes Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. How to file taxes Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. How to file taxes The April 19, 1995, attack on the Alfred P. How to file taxes Murrah Federal Building (Oklahoma City attack). How to file taxes The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). How to file taxes Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). How to file taxes The Act also provides other types of relief. How to file taxes For example, it provides that the following amounts are not included in income. How to file taxes Payments from the September 11th Victim Compensation Fund of 2001. How to file taxes Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. How to file taxes Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. How to file taxes Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. How to file taxes Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. How to file taxes Worksheet A. How to file taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How to file taxes 1       2 Enter the total tax from the decedent's income tax return. How to file taxes See Table 1 on page 5 for the line number for years before 2002. How to file taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How to file taxes (These taxes are not eligible for forgiveness. How to file taxes )           a Self-employment tax. How to file taxes 3a         b Social security and Medicare tax on tip income not reported to employer. How to file taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to file taxes 3c         d Tax on excess accumulation in qualified retirement plans. How to file taxes 3d         e Household employment taxes. How to file taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to file taxes 3f         g Tax on golden parachute payments. How to file taxes 3g       4 Add lines 3a through 3g. How to file taxes 4       5 Tax to be forgiven. How to file taxes Subtract line 4 from line 2. How to file taxes 5       Note. How to file taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How to file taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How to file taxes The IRS will determine the amount to be refunded. How to file taxes Worksheet A. How to file taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How to file taxes 1       2 Enter the total tax from the decedent's income tax return. How to file taxes See Table 1 on page 5 for the line number for years before 2002. How to file taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How to file taxes (These taxes are not eligible for forgiveness. How to file taxes )           a Self-employment tax. How to file taxes 3a         b Social security and Medicare tax on tip income not reported to employer. How to file taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to file taxes 3c         d Tax on excess accumulation in qualified retirement plans. How to file taxes 3d         e Household employment taxes. How to file taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to file taxes 3f         g Tax on golden parachute payments. How to file taxes 3g       4 Add lines 3a through 3g. How to file taxes 4       5 Tax to be forgiven. How to file taxes Subtract line 4 from line 2. How to file taxes 5       Note. How to file taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How to file taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How to file taxes The IRS will determine the amount to be refunded. How to file taxes Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. How to file taxes S. How to file taxes Individual Income Tax Return 1040NR U. How to file taxes S. How to file taxes Nonresident Alien Income Tax Return 1040X Amended U. How to file taxes S. How to file taxes Individual Income Tax Return 1041 U. How to file taxes S. How to file taxes Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications