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Instructions For 1040ez

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Instructions For 1040ez

Instructions for 1040ez Index A Acknowledgment of contributions, Acknowledgment of Charitable Contributions of $250 or More Adverse determination, Adverse determination. Instructions for 1040ez Affordable Care Act Hospitals, What's New, New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. Instructions for 1040ez Aged, home for, Home for the aged. Instructions for 1040ez Agricultural organization, Agricultural and Horticultural Organizations Airport, Other organizations. Instructions for 1040ez Alumni association, Alumni association. Instructions for 1040ez Amateur athletic organizations, Amateur Athletic Organizations Animals, prevention of cruelty to, Prevention of Cruelty to Children or Animals Appeal procedures, Appeal Procedures Application procedures, Application Procedures, Required Inclusions Bylaws, Bylaws. Instructions for 1040ez Conformed copy, Conformed copy. Instructions for 1040ez Description of activities, Description of activities. Instructions for 1040ez Employer identification number, Required Inclusions Financial data, Financial data. Instructions for 1040ez Organizing documents, Organizing documents. Instructions for 1040ez Aquatic resources, Agricultural and Horticultural Organizations Articles of organization, Articles of Organization Assistance (see Tax help) Athletic organization, Athletic organization. Instructions for 1040ez , Amateur Athletic Organizations Attorney's fees, Acceptance of attorneys' fees. Instructions for 1040ez Attribution, special rules, Special rules of attribution. Instructions for 1040ez B Black lung benefit trust, 501(c)(21) - Black Lung Benefit Trusts Board of trade, Board of trade. Instructions for 1040ez Bureau defined, Bureau defined. Instructions for 1040ez Burial benefit insurance, Burial and funeral benefit insurance organization. Instructions for 1040ez Business income, unrelated, Unrelated Business Income Tax Return Business league, 501(c)(6) - Business Leagues, etc. Instructions for 1040ez C Cemetery company, 501(c)(13) - Cemetery Companies Chamber of commerce, Chamber of commerce. Instructions for 1040ez Change in legal structure, Organizational Changes and Exempt Status Charitable contributions, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Charitable organization, Section 501(c)(3) Organizations, Charitable Organizations Charitable risk pools, Charitable Risk Pools Child care organization, Child care organizations. Instructions for 1040ez Children, prevention of cruelty to, Prevention of Cruelty to Children or Animals Church, Churches. Instructions for 1040ez Integrated auxiliaries, Integrated auxiliaries. Instructions for 1040ez Civic leagues, 501(c)(4) - Civic Leagues and Social Welfare Organizations Clinic, Clinic. Instructions for 1040ez CO-OP Health Insurance Issuers, 501(c)(29) - CO-OP Health Insurance Issuers College bookstore, restaurant, College book stores, cafeterias, restaurants, etc. Instructions for 1040ez Comments, Comments and suggestions. Instructions for 1040ez Community association, Other organizations. Instructions for 1040ez Community nursing bureau, Community nursing bureau. Instructions for 1040ez Community trust, Community Trusts Contributions, charitable, Acknowledgment of Charitable Contributions of $250 or More, Contributions to 501(c)(3) Organizations Court appeals, Appeal to Courts Credit union, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations D Determination letter, Rulings and Determination Letters Disclosures, required, Disclosure of Quid Pro Quo Contributions Dues used for lobbying, Dues Used for Lobbying or Political Activities Nondeductible contributions, Solicitation of Nondeductible Contributions Quid pro quo contributions, Disclosure of Quid Pro Quo Contributions Services available from government, Penalties. Instructions for 1040ez Dispositions of donated property, Donee Information Return Disqualified persons, Disqualified persons. Instructions for 1040ez Domestic fraternal society, Domestic Fraternal Societies (501(c)(10)) Donor advised funds Excess benefit transaction, Donor advised fund transactions occurring after August 17, 2006. Instructions for 1040ez Dues used for political or legislative activities, Dues Used for Lobbying or Political Activities, Deduction not allowed for dues used for political or legislative activities. Instructions for 1040ez E Educational organizations, Educational Organizations, Educational organizations. Instructions for 1040ez Employees' association, 501(c)(4), 501(c)(9), and 501(c)(17) - Employees' Associations Employment taxes, Employment Tax Returns Endowment fund, Endowment funds. Instructions for 1040ez Estimated tax, Estimated tax. Instructions for 1040ez Excess benefit transaction, Excess Benefit Transaction, Supporting organization transactions occurring after July 25, 2006. Instructions for 1040ez Disqualified person, Tax on Disqualified Persons, Disqualified Person Controlled entity, 35%, 35% controlled entity. Instructions for 1040ez Family members, Family members. Instructions for 1040ez Substantial influence, Persons not considered to have substantial influence. Instructions for 1040ez Disregarded benefits, Disregarded benefits. Instructions for 1040ez Donor advised funds, Donor advised fund transactions occurring after August 17, 2006. Instructions for 1040ez , Exception. Instructions for 1040ez Excise tax, Excise tax on excess benefit transactions. Instructions for 1040ez Initial contracts, Special Exception for Initial Contracts Reasonable compensation, Reasonable Compensation. Instructions for 1040ez Rebuttable presumption, Rebuttable presumption that a transaction is not an excess benefit transaction. Instructions for 1040ez Excise tax Black lung benefit trust, Excise taxes. Instructions for 1040ez Lobbying expenditures, Tax on excess expenditures to influence legislation. Instructions for 1040ez , Tax on disqualifying lobbying expenditures. Instructions for 1040ez Political expenditures, Excise taxes on political expenditures. Instructions for 1040ez Private foundations, Excise taxes on private foundations. Instructions for 1040ez , Excise Taxes on Private Foundations Exempt function, Political Organization Income Tax Return Exempt purposes, Section 501(c)(3) Organizations Exemption for terrorist organization, Non-exemption for terrorist organizations. Instructions for 1040ez Extensions of time, Extensions of time for filing. Instructions for 1040ez F Facts and circumstances test, Facts and circumstances test. Instructions for 1040ez Fair market value, estimate of, Good faith estimate of fair market value (FMV). Instructions for 1040ez Filing requirements, Annual Information Returns Annual information returns, Annual Information Returns Donee information return, Donee Information Return Due date, Political Organization Income Tax Return Employment tax, Employment Tax Returns Excise tax, Excise taxes on private foundations. Instructions for 1040ez , Excise Taxes on Private Foundations Political organization, Political Organization Income Tax Return Private foundations, Form 990-PF Unrelated business income, Unrelated Business Income Tax Return Form 990-N, Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Forms, Forms Required 1023, Forms Required, Administrative Remedies, 270-day period. Instructions for 1040ez , Information required for subordinate organizations. Instructions for 1040ez , Annual Information Return, Form 1023. Instructions for 1040ez , Organizations Not Required To File Form 1023, Private Schools, When to file application. Instructions for 1040ez , Lobbying Expenditures, Volunteer fire companies. Instructions for 1040ez 1024, Forms Required, Application made under wrong paragraph of section 501(c). Instructions for 1040ez , Annual Information Return, 501(c)(4) - Civic Leagues and Social Welfare Organizations, 501(c)(6) - Business Leagues, etc. Instructions for 1040ez , 501(c)(7) - Social and Recreation Clubs, 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies, Fraternal Beneficiary Societies (501(c)(8)), Domestic Fraternal Societies (501(c)(10)), Local Employees' Associations (501(c)(4)), Voluntary Employees' Beneficiary Associations (501(c)(9)), Supplemental Unemployment Benefit Trusts (501(c)(17)), 501(c)(13) - Cemetery Companies, 501(c)(19) - Veterans' Organizations, 501(c)(20) - Group Legal Services Plan Organizations, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations, 501(c)(25) - Title-Holding Corporations or Trusts for Multiple Parent Corporations 1040, Effect on employees. Instructions for 1040ez 1065, Annual Information Returns 1120–POL, Political Organization Income Tax Return 1128, Central organizations. Instructions for 1040ez 2848, Power of attorney. Instructions for 1040ez , Representation. Instructions for 1040ez 4720, Tax on excess expenditures to influence legislation. Instructions for 1040ez 5578, Certification. Instructions for 1040ez 5768, Making the election. Instructions for 1040ez 6069, Tax treatment of donations. Instructions for 1040ez 8274, FICA tax exemption election. Instructions for 1040ez 8282, Dispositions of donated property. Instructions for 1040ez 8283, Form 8283. Instructions for 1040ez 8300, Report of Cash Received 8718, Forms Required, Power of attorney. Instructions for 1040ez 8821, Representation. Instructions for 1040ez 8871, Reporting Requirements for a Political Organization, Annual Information Return 8872, Reporting Requirements for a Political Organization, Annual Information Return 990, Keeping the Group Exemption Letter in Force, Forms 990 and 990-EZ, Annual Information Return, Making the election. Instructions for 1040ez 990-BL, Annual Information Returns, 990-EZ, Forms 990 and 990-EZ, Form 990-EZ. Instructions for 1040ez 990-PF, Form 990-PF, Excise taxes on private foundations. Instructions for 1040ez , Excise Taxes on Private Foundations 990-T, Unrelated Business Income Tax Return SS-4, Required Inclusions, Employer identification number. Instructions for 1040ez W–2, Revoking the election. Instructions for 1040ez Fraternal beneficiary society, Fraternal Beneficiary Societies (501(c)(8)) Fraternal societies, Organizations subject to requirements. Instructions for 1040ez , 501(c)(8) and 501(c)(10) - Fraternal Beneficiary Societies and Domestic Fraternal Societies Free tax services, Free help with your tax return. Instructions for 1040ez Funeral benefit insurance, Burial and funeral benefit insurance organization. Instructions for 1040ez G Gifts and contributions, public charity, Gifts, contributions, and grants distinguished from gross receipts. Instructions for 1040ez Good faith determinations, What's New, New organization. Instructions for 1040ez Governmental unit, Governmental units. Instructions for 1040ez Grant Distinguished from gross receipts, Grants. Instructions for 1040ez Exclusion for unusual grant, Unusual grants. Instructions for 1040ez , Unusual grants. Instructions for 1040ez From public charity, Grants from public charities. Instructions for 1040ez , Grants from public charities. Instructions for 1040ez Grantor and contributor, reliance on ruling, Reliance by grantors and contributors. Instructions for 1040ez Gross receipts from nonmembership sources, Gross receipts from nonmembership sources. Instructions for 1040ez Group exemption letter, Group Exemption Letter H Health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Help (see Tax help) High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Home for the aged, Home for the aged. Instructions for 1040ez Homeowners' association, Homeowners' associations. Instructions for 1040ez Horticultural organization, Agricultural and Horticultural Organizations Hospital, Hospital. Instructions for 1040ez , Hospitals and medical research organizations. Instructions for 1040ez I Inactive organization, Organizational Changes and Exempt Status Industrial development, Other organizations. Instructions for 1040ez Instrumentalities, Instrumentalities. Instructions for 1040ez Insurance, organizations providing, Organizations Providing Insurance L Labor organization, Organizations subject to requirements. Instructions for 1040ez , Labor Organizations Law, public interest, Public-interest law firms. Instructions for 1040ez Legislative activity, Lobbying Expenditures, Legislative activity. Instructions for 1040ez Listed transaction, Prohibited tax shelter transaction. Instructions for 1040ez Literary organizations, Literary Organizations Loans, organizations providing, Organization providing loans. Instructions for 1040ez Lobbying expenditures, Lobbying Expenditures Local benevolent life insurance associations, Local Life Insurance Associations Local employees' association, Local Employees' Associations (501(c)(4)) Lodge system, Lodge system. Instructions for 1040ez M Medical research organization, Medical research organization. Instructions for 1040ez Medicare and Medicaid payments, Medicare and Medicaid payments. Instructions for 1040ez Membership fee, Membership fees. Instructions for 1040ez , Membership fees distinguished from gross receipts. Instructions for 1040ez Modification of exemption, Revocation or Modification of Exemption Mutual financial organization, 501(c)(14) - Credit Unions and Other Mutual Financial Organizations Mutual or cooperative association, Mutual or Cooperative Associations N Nursing bureau, Community nursing bureau. Instructions for 1040ez O One-third support test, One-third support test. Instructions for 1040ez Organization assets, Dedication and Distribution of Assets Dedication, Dedication. Instructions for 1040ez Distribution, Distribution. Instructions for 1040ez Organizational changes, Organizational Changes and Exempt Status P Penalties, Penalties for failure to file. Instructions for 1040ez Failure to allow public inspection, Penalties Failure to disclose, Penalty for failure to disclose. Instructions for 1040ez , Penalties. Instructions for 1040ez , Penalty. Instructions for 1040ez Failure to file, Penalties for failure to file. Instructions for 1040ez Perpetual care organization, Perpetual care organization. Instructions for 1040ez Political activity, Dues Used for Lobbying or Political Activities, Political activity. Instructions for 1040ez , Political activity. Instructions for 1040ez Political organization Income tax return, Political Organization Income Tax Return Taxable income, Political Organization Income Tax Return Power of attorney, Power of attorney. Instructions for 1040ez Preferred stock, Common and preferred stock. Instructions for 1040ez Prevention of cruelty to children or animals, Prevention of Cruelty to Children or Animals Private delivery service, Private delivery service. Instructions for 1040ez Private foundations, Private Foundations Private operating foundation, Private Operating Foundations Private school, Private Schools, Racially Nondiscriminatory Policy Prohibited tax shelter transactions Entity managers, Entity manager. Instructions for 1040ez Entity managers excise tax, Manager Level Tax Listed transaction, Prohibited tax shelter transaction. Instructions for 1040ez Prohibited reportable transactions, Prohibited tax shelter transaction. Instructions for 1040ez Subsequently listed transaction, Subsequently listed transaction. Instructions for 1040ez Tax-exempt entities, Tax-exempt entities. Instructions for 1040ez Public charity Gifts and contributions, Gifts, contributions, and grants distinguished from gross receipts. Instructions for 1040ez Grant from, Grants from public charities. Instructions for 1040ez Section 509(a)(1), Section 509(a)(1) Organizations Section 509(a)(2), Section 509(a)(2) Organizations Section 509(a)(3), Section 509(a)(3) Organizations Section 509(a)(4), Section 509(a)(4) Organizations Support test, One-third support test. Instructions for 1040ez , One-third support test. Instructions for 1040ez Public inspection Annual return, Annual Information Return Exemption applications, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Forms 8871 and 8872, Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms Public-interest law firm, Public-interest law firms. Instructions for 1040ez Publications (see Tax help) Publicly supported organization, Publicly supported organizations. Instructions for 1040ez , Qualifying as Publicly Supported Attraction of public support, Attraction of public support requirement. Instructions for 1040ez Ten-percent-of-support, Ten-percent-of-support requirement. Instructions for 1040ez R Racial composition, How to determine racial composition. Instructions for 1040ez Racially nondiscriminatory policy, Racially Nondiscriminatory Policy Real estate board, Real estate board. Instructions for 1040ez Recognition of exemption, application, Application for Recognition of Exemption Religious organizations, Religious Organizations Requests other than applications, Miscellaneous Procedures Responsiveness test, Responsiveness test. Instructions for 1040ez Revocation of exemption, Revocation or Modification of Exemption Ruling letter, Rulings and Determination Letters S Scholarship Private school, Scholarship and loan programs. Instructions for 1040ez Scholarships, Scholarships. Instructions for 1040ez School, private, Private Schools Scientific organizations, Scientific Organizations Section 501(c)(3) organizations Amateur athletic, Amateur Athletic Organizations Literary, Literary Organizations Prevention of cruelty, Prevention of Cruelty to Children or Animals Private foundations, Private Foundations and Public Charities Public charities, Public Charities Qualifications, Section 501(c)(3) Organizations Religious, Religious Organizations Scientific, Scientific Organizations Section 501(c)(3) Organizations Charitable, Charitable Organizations Educational, Educational Organizations and Private Schools Single entity, Single entity. Instructions for 1040ez Social clubs, Organizations subject to requirements. Instructions for 1040ez , 501(c)(7) - Social and Recreation Clubs Social welfare organization, Organizations subject to requirements. Instructions for 1040ez , 501(c)(4) - Civic Leagues and Social Welfare Organizations Specified organizations, Specified organizations. Instructions for 1040ez Sports organization, amateur, Qualified amateur sports organization. Instructions for 1040ez State-sponsored, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations High-risk health coverage organization, 501(c)(26) - State-Sponsored High-Risk Health Coverage Organizations Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Stock or commodity exchange, Stock or commodity exchange. Instructions for 1040ez Suggestions, Comments and suggestions. Instructions for 1040ez Supplemental unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Support, Support. Instructions for 1040ez , Support from a governmental unit. Instructions for 1040ez , Support from the general public. Instructions for 1040ez Support test, One-third support test. Instructions for 1040ez Facts and circumstances, Facts and circumstances test. Instructions for 1040ez One-third, One-third support test. Instructions for 1040ez Public charity, One-third support test. Instructions for 1040ez Supporting organization, Supporting organization transactions occurring after July 25, 2006. Instructions for 1040ez T Tax help, Technical advice, Appeals Office Consideration Testing for public safety, Section 509(a)(4) Organizations Title-holding corporation, 501(c)(2) - Title-Holding Corporations for Single Parent Corporations U Unemployment benefit trust, Supplemental Unemployment Benefit Trusts (501(c)(17)) Unrelated business income, Unrelated Business Income Tax Return Unusual grants, Unusual grants. Instructions for 1040ez , Unusual grants. Instructions for 1040ez User fee, Power of attorney. Instructions for 1040ez , User fee. Instructions for 1040ez V Veterans' organization, 501(c)(19) - Veterans' Organizations Voluntary employees' beneficiary association, Voluntary Employees' Beneficiary Associations (501(c)(9)) Volunteer fire company, Volunteer fire companies. Instructions for 1040ez W War veterans' organization, 501(c)(19) - Veterans' Organizations Withdrawal of application, Withdrawal of application. Instructions for 1040ez Withholding information from public, Requests for withholding of information from the public. Instructions for 1040ez Work Opportunity Tax Credit, Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. Instructions for 1040ez Workers' compensation reinsurance organization, 501(c)(27) - Qualified State-Sponsored Workers' Compensation Organizations Prev  Up     Home   More Online Publications

Topic 506 - Charitable Contributions

Charitable contributions are deductible only if you itemize deductions on Form 1040, Schedule A (PDF).

To be deductible, charitable contributions must be made to qualified organizations. Payments to individuals are never deductible. See Publication 526, Charitable Contributions. To determine if the organization that you have contributed to qualifies as a charitable organization for income tax deductions, review Exempt Organizations Select Check on the IRS.gov website.

If your contribution entitles you to merchandise, goods, or services, including admission to a charity ball, banquet, theatrical performance, or sporting event, you can deduct only the amount that exceeds the fair market value of the benefit received.

For a contribution of cash, check, or other monetary gift (regardless of amount), you must maintain as a record of the contribution a bank record or a written communication from the qualified organization containing the name of the organization, the date of the contribution, and the amount of the contribution. In addition to deducting your cash contributions, you generally can deduct the fair market value of any other property you donate to qualified organizations. See Publication 561, Determining the Value of Donated Property. For any contribution of $250 or more (including contributions of cash or property), you must obtain and keep in your records a contemporaneous written acknowledgment from the qualified organization indicating the amount of the cash and a description of any property contributed. The acknowledgment must say whether the organization provided any goods or services in exchange for the gift and, if so, must provide a description and a good faith estimate of the value of those goods or services. One document from the qualified organization may satisfy both the written communication requirement for monetary gifts and the contemporaneous written acknowledgment requirement for all contributions of $250 or more.

You must fill out Form 8283 (PDF), and attach it to your return, if your deduction for a noncash contribution is more than $500. If you claim a deduction for a contribution of noncash property worth $5,000 or less, you must fill out Form 8283, Section A. If you claim a deduction for a contribution of noncash property worth more than $5,000, you will need a qualified appraisal of the noncash property and must fill out Form 8283, Section B. If you claim a deduction for a contribution of noncash property worth more than $500,000, you also will need to attach the qualified appraisal to your return.

Special rules apply to donations of certain types of property such as automobiles, inventory and investments that have appreciated in value. For more information, refer to Publication 526, Charitable Contributions. For information on determining the value of your noncash contributions, refer to Publication 561, Determining the Value of Donated Property.

Page Last Reviewed or Updated: December 12, 2013

The Instructions For 1040ez

Instructions for 1040ez 12. Instructions for 1040ez   Filing Form 720 Table of Contents Attachments to Form 720. Instructions for 1040ez Conditions to allowance. Instructions for 1040ez Use Form 720 to report and pay the excise taxes previously discussed in this publication. Instructions for 1040ez File Form 720 for each calendar quarter until you file a final Form 720. Instructions for 1040ez For information on filing Form 720 electronically, visit the IRS e-file website at www. Instructions for 1040ez irs. Instructions for 1040ez gov/efile. Instructions for 1040ez You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Instructions for 1040ez Form 720 has three parts and three schedules. Instructions for 1040ez Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Instructions for 1040ez Part II consists of excise taxes that are not required to be deposited. Instructions for 1040ez Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Instructions for 1040ez Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Instructions for 1040ez Complete it if you have an entry in Part I. Instructions for 1040ez Schedule C, Claims, is used to make claims. Instructions for 1040ez However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Instructions for 1040ez Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Instructions for 1040ez Attachments to Form 720. Instructions for 1040ez   You may have to attach the following forms. Instructions for 1040ez Form 6197 for the gas guzzler tax. Instructions for 1040ez Form 6627 for environmental taxes. Instructions for 1040ez Form 720X. Instructions for 1040ez   This form is used to make adjustments to Forms 720 filed in prior quarters. Instructions for 1040ez You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Instructions for 1040ez See Form 720X for more information. Instructions for 1040ez Conditions to allowance. Instructions for 1040ez   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Instructions for 1040ez For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Instructions for 1040ez However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Instructions for 1040ez Final return. Instructions for 1040ez   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Instructions for 1040ez Due dates. Instructions for 1040ez   Form 720 must be filed by the following due dates. Instructions for 1040ez Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Instructions for 1040ez One-time filing. Instructions for 1040ez   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Instructions for 1040ez   If you meet both requirements above, see Gas guzzler tax (IRS No. Instructions for 1040ez 40) in the Instructions for Form 720 for how to file and pay the tax. Instructions for 1040ez Payment voucher. Instructions for 1040ez   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Instructions for 1040ez Prev  Up  Next   Home   More Online Publications