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Irs Amendments

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Irs Amendments

Irs amendments Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. Irs amendments October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. Irs amendments I Internet: Per diem rates, Per diem rates on the Internet. Irs amendments Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. Irs amendments High-low method, High-low method. Irs amendments Internet, Per diem rates on the Internet. Irs amendments Regular federal method, Regular federal per diem rate method. Irs amendments Standard rate for unlisted localities, High-low method. Irs amendments , Regular federal per diem rate method. Irs amendments Transition rules, High-low method. Irs amendments , Federal per diem rate method. Irs amendments Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. Irs amendments Transition rules, Federal per diem rate method. Irs amendments T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Irs amendments Transition rules:, Transition Rules Example: High-low method, High-low method. Irs amendments Regular federal method, Federal per diem rate method. Irs amendments High-low method, High-low method. Irs amendments Regular federal method, Federal per diem rate method. Irs amendments TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
1031 W. 4th Ave., Suite 200
Anchorage, AK 99501-5903

Phone Number: 907-269-5200

Toll-free: 1-888-576-2529

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521

TTY: 907-465-5437

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Insurance
Robert B. Atwood Building
550 W. 7th Ave., Suite 1560
Anchorage, AK 99501-3567

Phone Number: 907-269-7900

Toll-free: 1-800-467-8725

TTY: 907-465-5437

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521 (AK)

TTY: 907-465-5437

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Regulatory Commission

Website: Regulatory Commission

Address: Regulatory Commission
Consumer Protection and Information Section
701 W. 8th Ave., Suite 300
Anchorage, AK 99501-3469

Phone Number: 907-276-6222

Toll-free: 1-800-390-2782

TTY: 907-276-4533

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The Irs Amendments

Irs amendments 11. Irs amendments   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. Irs amendments S. Irs amendments Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. Irs amendments This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Irs amendments You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Irs amendments These forms are discussed in this chapter. Irs amendments To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Irs amendments If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Irs amendments Read Aliens Required To Obtain Sailing or Departure Permits . Irs amendments Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Irs amendments Useful Items - You may want to see: Form (and Instructions) 1040-C U. Irs amendments S. Irs amendments Departing Alien Income Tax Return 2063 U. Irs amendments S. Irs amendments Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Irs amendments Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. Irs amendments If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. Irs amendments Category 1. Irs amendments   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Irs amendments Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Irs amendments However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. Irs amendments   The statement must be presented to an IRS office. Irs amendments Category 2. Irs amendments    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. Irs amendments S. Irs amendments tax under U. Irs amendments S. Irs amendments tax laws (described in chapter 10), and Who receive no other income from U. Irs amendments S. Irs amendments sources. Irs amendments If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. Irs amendments This is true even if your income is exempt from U. Irs amendments S. Irs amendments tax because of an income tax treaty, consular agreement, or international agreement. Irs amendments Category 3. Irs amendments   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. Irs amendments S. Irs amendments sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. Irs amendments S. Irs amendments Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Irs amendments S. Irs amendments trade or business. Irs amendments (See Interest Income in chapter 3. Irs amendments ) Category 4. Irs amendments   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. Irs amendments S. Irs amendments sources while in the United States under those visas, other than: Income from employment authorized by the U. Irs amendments S. Irs amendments Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Irs amendments S. Irs amendments trade or business. Irs amendments (See Interest Income in chapter 3. Irs amendments ) Category 5. Irs amendments   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. Irs amendments If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Irs amendments Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. Irs amendments S. Irs amendments possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. Irs amendments S. Irs amendments possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Irs amendments Category 6. Irs amendments   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. Irs amendments S. Irs amendments tax. Irs amendments Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. Irs amendments To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Irs amendments See Forms To File , later. Irs amendments You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Irs amendments See Paying Taxes and Obtaining Refunds , later. Irs amendments Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Irs amendments Where to get a sailing or departure permit. Irs amendments   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. Irs amendments When to get a sailing or departure permit. Irs amendments   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Irs amendments You cannot apply earlier than 30 days before your planned departure date. Irs amendments Do not wait until the last minute in case there are unexpected problems. Irs amendments Papers to submit. Irs amendments   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. Irs amendments Bring the following records with you if they apply. Irs amendments Your passport and alien registration card or visa. Irs amendments Copies of your U. Irs amendments S. Irs amendments income tax returns filed for the past 2 years. Irs amendments If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Irs amendments Receipts for income taxes paid on these returns. Irs amendments Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Irs amendments A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. Irs amendments If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Irs amendments Proof of estimated tax payments for the past year and this year. Irs amendments Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Irs amendments Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Irs amendments Copies of the application for, and approval of, the grant. Irs amendments A statement of the amount paid, and your duties and obligations under the grant. Irs amendments A list of any previous grants. Irs amendments Documents indicating you qualify for any special tax treaty benefits claimed. Irs amendments Document verifying your date of departure from the United States, such as an airline ticket. Irs amendments Document verifying your U. Irs amendments S. Irs amendments taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Irs amendments Note. Irs amendments   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Irs amendments This applies whether or not your spouse requires a permit. Irs amendments Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Irs amendments Employees in the IRS office can assist in filing these forms. Irs amendments Both forms have a “certificate of compliance” section. Irs amendments When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Irs amendments S. Irs amendments tax obligations have been satisfied according to available information. Irs amendments Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Irs amendments Form 2063 This is a short form that asks for certain information but does not include a tax computation. Irs amendments The following departing aliens can get their sailing or departure permits by filing Form 2063. Irs amendments Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. Irs amendments Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. Irs amendments However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. Irs amendments Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. Irs amendments The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Irs amendments However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. Irs amendments Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Irs amendments Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. Irs amendments When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. Irs amendments However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Irs amendments See Bond To Ensure Payment , discussed later. Irs amendments The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Irs amendments Returning to the United States. Irs amendments   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. Irs amendments You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. Irs amendments   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Irs amendments The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Irs amendments However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. Irs amendments Joint return on Form 1040-C. Irs amendments   Departing husbands and wives who are nonresident aliens cannot file joint returns. Irs amendments However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. Irs amendments Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. Irs amendments You must also pay any taxes due for past years. Irs amendments If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. Irs amendments However, the IRS cannot provide a refund at the time of departure. Irs amendments If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Irs amendments Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Irs amendments However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. Irs amendments The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Irs amendments Information about the form of bond and security on it can be obtained from your IRS office. Irs amendments Filing Annual U. Irs amendments S. Irs amendments Income Tax Returns Form 1040-C is not an annual U. Irs amendments S. Irs amendments income tax return. Irs amendments If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Irs amendments Chapters 5 and 7 discuss filing an annual U. Irs amendments S. Irs amendments income tax return. Irs amendments The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. Irs amendments S. Irs amendments income tax return. Irs amendments Prev  Up  Next   Home   More Online Publications