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Irs ez Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Irs ez Tax questions. Irs ez Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Irs ez  The IRS now provides a simplified method to determine your expenses for business use of your home. Irs ez For more information, see the Instructions for Schedule C (Form 1040). Irs ez Reminders Future developments. Irs ez  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Irs ez irs. Irs ez gov/pub530. Irs ez Residential energy credits. Irs ez  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Irs ez See Form 5695, Residential Energy Credits, for more information. Irs ez Home Affordable Modification Program (HAMP). Irs ez  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Irs ez Hardest Hit Fund and Emergency Homeowners' Loan Programs. Irs ez  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. Irs ez For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Irs ez Mortgage debt forgiveness. Irs ez  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Irs ez You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Irs ez 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. Irs ez Repayment of first-time homebuyer credit. Irs ez  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. Irs ez 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. Irs ez See Form 5405 and its instructions for details and for exceptions to the repayment rule. Irs ez Photographs of missing children. Irs ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs ez 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. Irs ez Introduction This publication provides tax information for homeowners. Irs ez Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Irs ez The following topics are explained. Irs ez How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Irs ez What you can and cannot deduct on your tax return. Irs ez The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Irs ez Why you should keep track of adjustments to the basis of your home. Irs ez (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Irs ez ) What records you should keep as proof of the basis and adjusted basis. Irs ez Comments and suggestions. Irs ez   We welcome your comments about this publication and your suggestions for future editions. Irs ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs ez   You can send your comments from www. Irs ez irs. Irs ez gov/formspubs/. Irs ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. Irs ez   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. Irs ez Ordering forms and publications. Irs ez   Visit www. Irs ez irs. Irs ez 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. Irs ez Internal Revenue Service 1201 N. Irs ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs ez   If you have a tax question, check the information available on IRS. Irs ez gov or call 1-800-829-1040. Irs ez We cannot answer tax questions sent to either of the above addresses. Irs ez 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. Irs ez Prev  Up  Next   Home   More Online Publications
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Irs ez 6. Irs ez   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Irs ez Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Irs ez In determining your U. Irs ez S. Irs ez income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Irs ez The most common dual-status tax years are the years of arrival and departure. Irs ez See Dual-Status Aliens in chapter 1. Irs ez If you are married and choose to be treated as a U. Irs ez S. Irs ez resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Irs ez Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Irs ez Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Irs ez S. Irs ez Individual Income Tax Return 1040-C U. Irs ez S. Irs ez Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Irs ez S. Irs ez Estimated Tax for Nonresident Alien Individuals 1040NR U. Irs ez S. Irs ez Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Irs ez Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Irs ez If you have not previously established a fiscal tax year, your tax year is the calendar year. Irs ez A calendar year is 12 consecutive months ending on December 31. Irs ez If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Irs ez S. Irs ez resident for any calendar year, you will be treated as a U. Irs ez S. Irs ez resident for any part of your fiscal year that falls within that calendar year. Irs ez Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Irs ez Income from sources outside the United States is taxable if you receive it while you are a resident alien. Irs ez The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Irs ez For the part of the year you are a nonresident alien, you are taxed on income from U. Irs ez S. Irs ez sources and on certain foreign source income treated as effectively connected with a U. Irs ez S. Irs ez trade or business. Irs ez (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Irs ez ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Irs ez The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Irs ez S. Irs ez citizen after receiving it and before the end of the year. Irs ez Income from U. Irs ez S. Irs ez sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Irs ez Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Irs ez In certain cases, however, treaty provisions may apply while you were a resident alien. Irs ez See chapter 9 for more information. Irs ez When determining what income is taxed in the United States, you must consider exemptions under U. Irs ez S. Irs ez tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Irs ez For a further discussion of tax treaties, see chapter 9. Irs ez Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Irs ez 1) Standard deduction. Irs ez   You cannot use the standard deduction allowed on Form 1040. Irs ez However, you can itemize any allowable deductions. Irs ez 2) Exemptions. Irs ez   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Irs ez 3) Head of household. Irs ez   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Irs ez 4) Joint return. Irs ez   You cannot file a joint return. Irs ez However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Irs ez 5) Tax rates. Irs ez   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Irs ez S. Irs ez trade or business. Irs ez You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Irs ez However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Irs ez S. Irs ez national. Irs ez  See the instructions for Form 1040NR to see if you qualify. Irs ez    A U. Irs ez S. Irs ez national is an individual who, although not a U. Irs ez S. Irs ez citizen, owes his or her allegiance to the United States. Irs ez U. Irs ez S. Irs ez nationals include American Samoans and Northern Mariana Islanders who chose to become U. Irs ez S. Irs ez nationals instead of U. Irs ez S. Irs ez citizens. Irs ez 6) Tax credits. Irs ez   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Irs ez S. Irs ez citizen or resident, as discussed in chapter 1. Irs ez Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs ez Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Irs ez The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Irs ez You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs ez Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Irs ez S. Irs ez national, or Student or business apprentice from India. Irs ez For more information, see Exemptions in chapter 5. Irs ez How To Figure Tax When you figure your U. Irs ez S. Irs ez tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Irs ez Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Irs ez S. Irs ez citizens and residents. Irs ez Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Irs ez You cannot take any deductions against this income. Irs ez Social security and railroad retirement benefits. Irs ez   During the part of the year you are a nonresident alien, 85% of any U. Irs ez S. Irs ez social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Irs ez (See The 30% Tax in chapter 4. Irs ez )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Irs ez Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Irs ez If you received U. Irs ez S. Irs ez social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Irs ez You will not receive separate statements for the benefits received during your periods of U. Irs ez S. Irs ez residence and nonresidence. Irs ez Therefore, it is important for you to keep careful records of these amounts. Irs ez You will need this information to properly complete your return and determine your tax liability. Irs ez If you received railroad retirement benefits while you were a nonresident alien, the U. Irs ez S. Irs ez Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Irs ez If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Irs ez Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Irs ez Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Irs ez There are certain restrictions that may apply. Irs ez These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Irs ez Foreign tax credit. Irs ez   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Irs ez   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Irs ez For more information, see the Instructions for Form 1116 and Publication 514. Irs ez Child and dependent care credit. Irs ez   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Irs ez Generally, you must be able to claim an exemption for your dependent. Irs ez   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Irs ez   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Irs ez   For more information, get Publication 503 and Form 2441. Irs ez Retirement savings contributions credit. Irs ez   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Irs ez You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Irs ez Use Form 8880 to figure the credit. Irs ez For more information, see Publication 590. Irs ez Child tax credit. Irs ez   You may be able to take this credit if you have a qualifying child. Irs ez   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs ez Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Irs ez Is a U. Irs ez S. Irs ez citizen, a U. Irs ez S. Irs ez national, or a resident alien. Irs ez Did not provide over half of his or her own support for 2013. Irs ez Lived with you more than half of 2013. Irs ez Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs ez Is claimed as a dependent on your return. Irs ez An adopted child is always treated as your own child. Irs ez An adopted child includes a child lawfully placed with you for legal adoption. Irs ez   See your form instructions for additional details. Irs ez Adoption credit. Irs ez   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs ez This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs ez To claim the adoption credit, file Form 8839 with the U. Irs ez S. Irs ez income tax return that you file. Irs ez   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Irs ez S. Irs ez citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Irs ez Payments You can report as payments against your U. Irs ez S. Irs ez income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Irs ez These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Irs ez S. Irs ez sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Irs ez Forms To File The U. Irs ez S. Irs ez income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Irs ez Resident at end of year. Irs ez   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Irs ez S. Irs ez resident on the last day of the tax year. Irs ez Write “Dual-Status Return” across the top of the return. Irs ez Attach a statement to your return to show the income for the part of the year you are a nonresident. Irs ez You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs ez Nonresident at end of year. Irs ez   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Irs ez S. Irs ez resident on the last day of the tax year. Irs ez Write “Dual-Status Return” across the top of the return. Irs ez Attach a statement to your return to show the income for the part of the year you are a resident. Irs ez You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs ez   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Irs ez For more information, see Expatriation Tax in chapter 4. Irs ez Statement. Irs ez   Any statement must have your name, address, and taxpayer identification number on it. Irs ez You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Irs ez When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Irs ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs ez In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Irs ez If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Irs ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs ez If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Irs ez If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Irs ez In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Irs ez O. Irs ez Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Irs ez Prev  Up  Next   Home   More Online Publications