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Hr Block Online Taxes

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Hr Block Online Taxes

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

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Nassau, Queens, Richmond and Suffolk counties. 

Updated 11/13/12 to add Orange, Putnam, Sullivan and Ulster counties.

NY-2012-47, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester counties a federal disaster area. Individuals who reside or have a business in these counties 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 Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

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 need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties 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 Feb. 1 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 Oct. 27 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 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 Oct. 27 and on or before Feb. 1.

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 Oct. 27 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

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 “New York/Hurricane Sandy” 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-Oct-2013

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Hr block online taxes Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Hr block online taxes Tax questions. Hr block online taxes Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Hr block online taxes  The IRS now provides a simplified method to determine your expenses for business use of your home. Hr block online taxes For more information, see the Instructions for Schedule C (Form 1040). Hr block online taxes Reminders Future developments. Hr block online taxes  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Hr block online taxes irs. Hr block online taxes gov/pub530. Hr block online taxes Residential energy credits. Hr block online taxes  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Hr block online taxes See Form 5695, Residential Energy Credits, for more information. Hr block online taxes Home Affordable Modification Program (HAMP). Hr block online taxes  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Hr block online taxes Hardest Hit Fund and Emergency Homeowners' Loan Programs. Hr block online taxes  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Hr block online taxes For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Hr block online taxes Mortgage debt forgiveness. Hr block online taxes  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Hr block online taxes You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Hr block online taxes See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Hr block online taxes Repayment of first-time homebuyer credit. Hr block online taxes  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Hr block online taxes If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Hr block online taxes See Form 5405 and its instructions for details and for exceptions to the repayment rule. Hr block online taxes Photographs of missing children. Hr block online taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Hr block online taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hr block online taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Hr block online taxes Introduction This publication provides tax information for homeowners. Hr block online taxes Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Hr block online taxes The following topics are explained. Hr block online taxes How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Hr block online taxes What you can and cannot deduct on your tax return. Hr block online taxes The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Hr block online taxes Why you should keep track of adjustments to the basis of your home. Hr block online taxes (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Hr block online taxes ) What records you should keep as proof of the basis and adjusted basis. Hr block online taxes Comments and suggestions. Hr block online taxes   We welcome your comments about this publication and your suggestions for future editions. Hr block online taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Hr block online taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Hr block online taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hr block online taxes   You can send your comments from www. Hr block online taxes irs. Hr block online taxes gov/formspubs/. Hr block online taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Hr block online taxes   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. Hr block online taxes Ordering forms and publications. Hr block online taxes   Visit www. Hr block online taxes irs. Hr block online taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Hr block online taxes Internal Revenue Service 1201 N. Hr block online taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Hr block online taxes   If you have a tax question, check the information available on IRS. Hr block online taxes gov or call 1-800-829-1040. Hr block online taxes We cannot answer tax questions sent to either of the above addresses. Hr block online taxes Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Hr block online taxes Prev  Up  Next   Home   More Online Publications