File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Irs Forms 1040ez

Do My 2007 Taxes OnlineHow Do I File State Taxes For FreeLast Day File Taxes 2012Tax Forms 1040Www Myfreetaxes ComIrs Free TaxFiling 2006 Taxes Late FreeNeed File 2010 TaxesAmended Tax Return 2012Amended Tax Return FormsHrblock Apply Tax Extension FreeCan Amended Returns Be E FiledWheres My Amended ReturnHow Do You File A Tax Amendment1040ez Tax Form InstructionsAmending 2009 Tax ReturnFile Amended Tax Return OnlineCan I File Previous Years Taxes OnlineHow To Amend Tax ReturnsHow To File 2009 Taxes In 2013How To Correct Tax Return After FilingAmendment Form For TaxesEfile 2009 TaxesAmended Tax ReturnH&r Block 1040ez Free 2013Amend A 2012 Return2012 Federal Tax Form 10402011 Ez Tax FormTax Software ReviewIrs 1040x Amended Return1040ez Calculator2012 Amended Tax Return FormEz 1040 FormPrint Tax Form 1040x1040x CalculatorCan I Amend My Taxes OnlineIrstaxFree Income Tax Service2011 Taxes DueState Income Tax Help

Irs Forms 1040ez

Irs forms 1040ez Index A Additional child tax credit, Additional child tax credit. Irs forms 1040ez Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. Irs forms 1040ez , Additional Medicare Tax. Irs forms 1040ez , Additional Medicare Tax. Irs forms 1040ez , Additional Medicare Tax. Irs forms 1040ez , Additional Medicare Tax. Irs forms 1040ez , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Irs forms 1040ez Armed forces, U. Irs forms 1040ez S. Irs forms 1040ez Bona fide residence, Special rule for members of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez Armed Forces, U. Irs forms 1040ez S. Irs forms 1040ez Earned income credit, Earned income credit. Irs forms 1040ez , U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez Source of income, U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez Spouse, Special rule for civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. Irs forms 1040ez Bona fide residence, Bona Fide Residence, Worldwide gross income. Irs forms 1040ez Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. Irs forms 1040ez Nonresident aliens, Special rule for nonresident aliens. Irs forms 1040ez Possession, days in, Days of presence in a possession. Irs forms 1040ez Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. Irs forms 1040ez S. Irs forms 1040ez , days in, Days of presence in the United States. Irs forms 1040ez Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. Irs forms 1040ez Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces, Special rule for members of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. Irs forms 1040ez Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. Irs forms 1040ez Child, defined, Days of presence in a possession. Irs forms 1040ez Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Irs forms 1040ez Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. Irs forms 1040ez Alternative basis, Alternative basis. Irs forms 1040ez Multi-year compensation, Multi-year compensation. Irs forms 1040ez Time basis, Time basis. Irs forms 1040ez Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. Irs forms 1040ez Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. Irs forms 1040ez Foreign tax, U. Irs forms 1040ez S. Irs forms 1040ez Government employees. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. Irs forms 1040ez Moving expenses U. Irs forms 1040ez S. Irs forms 1040ez return, Moving expense deduction. Irs forms 1040ez Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Irs forms 1040ez Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. Irs forms 1040ez Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. Irs forms 1040ez Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. Irs forms 1040ez , Estimated tax payments. Irs forms 1040ez , Estimated tax payments. Irs forms 1040ez , Estimated tax payments. Irs forms 1040ez , Estimated tax payments. Irs forms 1040ez , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. Irs forms 1040ez S. Irs forms 1040ez return, Extension of Time To File USVI, Extension of time to file. Irs forms 1040ez F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. Irs forms 1040ez CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. Irs forms 1040ez Guam, Guam, Double Taxation Form 5074, Form 5074. Irs forms 1040ez Possessions, Filing Information for Individuals in Certain U. Irs forms 1040ez S. Irs forms 1040ez Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. Irs forms 1040ez S. Irs forms 1040ez return, Filing Requirement if Possession Income Is Excluded USVI, The U. Irs forms 1040ez S. Irs forms 1040ez Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Irs forms 1040ez Form 4868, Extension of time to file. Irs forms 1040ez Form 8689, Form 8689. Irs forms 1040ez Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. Irs forms 1040ez 1040-SS, Self-employment tax. Irs forms 1040ez , Additional child tax credit. Irs forms 1040ez , Self-employment tax. Irs forms 1040ez , Self-employment tax. Irs forms 1040ez , Self-employment tax. Irs forms 1040ez 1040INFO, Form 1040INFO. Irs forms 1040ez 1040NR, Nonresident alien. Irs forms 1040ez , Nonresident alien. Irs forms 1040ez , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. Irs forms 1040ez S. Irs forms 1040ez Government employees. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez 4563, Form 4563. Irs forms 1040ez 4563, illustrated example, Illustrated Example of Form 4563, Line 15. Irs forms 1040ez , 4868, Extension of time to file. Irs forms 1040ez , Automatic 6-Month Extension 5074, Form 5074. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez , Form 5074. Irs forms 1040ez , Moving expense deduction. Irs forms 1040ez 5074, illustrated example, Illustrated Example of Form 5074, Part III. Irs forms 1040ez , 8689, Form 8689. Irs forms 1040ez 8689, illustrated example, Illustrated Example of Form 8689, Part IV. Irs forms 1040ez , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. Irs forms 1040ez Fringe benefits, Certain fringe benefits sourced on a geographical basis. Irs forms 1040ez G Government employees, U. Irs forms 1040ez S. Irs forms 1040ez (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. Irs forms 1040ez H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. Irs forms 1040ez Labor or personal services, Compensation for Labor or Personal Services, Pensions. Irs forms 1040ez Pensions, Pensions. Irs forms 1040ez Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Irs forms 1040ez , Alternative basis. Irs forms 1040ez Source of, Possession Source Income U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces, U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez U. Irs forms 1040ez S. Irs forms 1040ez income rule, U. Irs forms 1040ez S. Irs forms 1040ez income rule. Irs forms 1040ez Income from American Samoa or Puerto Rico excluded. Irs forms 1040ez , Income from American Samoa or Puerto Rico excluded. Irs forms 1040ez Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. Irs forms 1040ez Inventory Sales or other dispositions of, Inventory. Irs forms 1040ez Investment income, Investment Income, Royalties. Irs forms 1040ez IRA deduction, Individual retirement arrangement (IRA) deduction. Irs forms 1040ez Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. Irs forms 1040ez S. Irs forms 1040ez return, Moving expense deduction. Irs forms 1040ez N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. Irs forms 1040ez , Net Investment Income Tax. Irs forms 1040ez , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. Irs forms 1040ez Permanent home, Permanent home. Irs forms 1040ez Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. Irs forms 1040ez Personal service income, Compensation for Labor or Personal Services, Pensions. Irs forms 1040ez Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Irs forms 1040ez Labor or personal services, Compensation for Labor or Personal Services, Pensions. Irs forms 1040ez Pensions, Pensions. Irs forms 1040ez Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Irs forms 1040ez , Alternative basis. Irs forms 1040ez U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces, U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez U. Irs forms 1040ez S. Irs forms 1040ez income rule, U. Irs forms 1040ez S. Irs forms 1040ez income rule. Irs forms 1040ez Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. Irs forms 1040ez Nonresident aliens, Special rule for nonresident aliens. Irs forms 1040ez Possession, days in, Days of presence in a possession. Irs forms 1040ez Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. Irs forms 1040ez Student, Student U. Irs forms 1040ez S. Irs forms 1040ez , days in, Days of presence in the United States. Irs forms 1040ez Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. Irs forms 1040ez Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. Irs forms 1040ez Reminders Earned income credit (EIC). Irs forms 1040ez , Reminders Electronic filing. Irs forms 1040ez , Reminders Rental income, Rental income. Irs forms 1040ez Resident alien (see specific possession) Royalty income, Royalties. Irs forms 1040ez S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. Irs forms 1040ez S. Irs forms 1040ez return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. Irs forms 1040ez Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Irs forms 1040ez , Alternative basis. Irs forms 1040ez Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. Irs forms 1040ez Labor or personal services, Compensation for Labor or Personal Services, Pensions. Irs forms 1040ez Pensions, Pensions. Irs forms 1040ez Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. Irs forms 1040ez , Alternative basis. Irs forms 1040ez U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces, U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez U. Irs forms 1040ez S. Irs forms 1040ez income rule, U. Irs forms 1040ez S. Irs forms 1040ez income rule. Irs forms 1040ez Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. Irs forms 1040ez S. Irs forms 1040ez filing requirements for most taxpayers (Table 4-1), U. Irs forms 1040ez S. Irs forms 1040ez source of income (Table 2-1), Table 2-1. Irs forms 1040ez General Rules for Determining U. Irs forms 1040ez S. Irs forms 1040ez Source of Income Tax help, How To Get Tax Help Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Taxpayer Clinics, Low Income Taxpayer Clinics, Low Income Taxpayer Clinics (LITCs). Irs forms 1040ez TTY/TDD information, How To Get Tax Help U U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces Bona fide residence, Special rule for members of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez Earned income credit, Earned income credit. Irs forms 1040ez , U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez Source of income, U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez Spouse, Special rule for civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez , Civilian spouse of active duty member of the U. Irs forms 1040ez S. Irs forms 1040ez Armed Forces. Irs forms 1040ez U. Irs forms 1040ez S. Irs forms 1040ez Government employees (see specific possession) U. Irs forms 1040ez S. Irs forms 1040ez income rule, U. Irs forms 1040ez S. Irs forms 1040ez income rule. Irs forms 1040ez U. Irs forms 1040ez S. Irs forms 1040ez return with excluded income, Deductions if Possession Income Is Excluded U. Irs forms 1040ez S. Irs forms 1040ez return, possession income excluded on, Special Rules for Completing Your U. Irs forms 1040ez S. Irs forms 1040ez Tax Return, Foreign Tax Credit if Possession Income Is Excluded Credits Earned income credit, Earned income credit. Irs forms 1040ez Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. Irs forms 1040ez Itemized deductions, Itemized Deductions Moving expenses, Moving expense deduction. Irs forms 1040ez Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. Irs forms 1040ez Standard deduction, Standard Deduction U. Irs forms 1040ez S. Irs forms 1040ez taxation of possession income, to get information on, Introduction U. Irs forms 1040ez S. Irs forms 1040ez Virgin Islands (USVI), The U. Irs forms 1040ez S. Irs forms 1040ez Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. Irs forms 1040ez Form 4868, Extension of time to file. Irs forms 1040ez Form 8689, Form 8689. Irs forms 1040ez V Virgin Islands, U. Irs forms 1040ez S. Irs forms 1040ez , The U. Irs forms 1040ez S. Irs forms 1040ez Virgin Islands, Double Taxation W When to file U. Irs forms 1040ez S. Irs forms 1040ez return, When To File, Extension beyond 2 months. Irs forms 1040ez Where To File U. Irs forms 1040ez S. Irs forms 1040ez return, Where To File Which return to file (see specific possession) Who must file U. Irs forms 1040ez S. Irs forms 1040ez return, Filing Requirement if Possession Income Is Excluded Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP31 Notice

Your refund check was returned to us, so you need to update your address.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

Update your address in one of the following ways:

  • Online: Go to Where’s My Refund? to complete your change of address online, you’ll need your Social Security number, filing status, and the amount of your refund.
  • By phone: Call the number listed on your notice.
  • By mail: Complete and mail the Contact information section that came with your notice.

Answers to Common Questions

When will I receive my refund check?
You should receive your refund 3-4 weeks after you submit your correct address. For information about your refund, go to Where’s My Refund? or call the IRS toll free at 1-800-829-1954. You’ll need to provide your Social Security Number (or Individual Taxpayer Identification Number), your filing status and the exact whole dollar amount of your refund.

What do I need to do to get my refund through direct deposit next year?
When filing your tax return, complete the requested banking information in the "Refund" section of your tax form if you want to direct deposit the entire amount into one account. If you want to deposit into more than one account, you must file Form 8888, Direct Deposit of Refund to More Than One Account, with your return.

Since my refund check was returned, can I request that you mail it to my work address instead?
Refund checks are mailed only to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed.

I filed jointly, but my spouse and I are now divorced. Where will you send the refund? Can you send us two checks?
A refund check is mailed to the address of record, which is the address provided on the tax return or the result of a permanent address change request submitted after the return is filed.
 
The IRS issues one check per return.


Tips for next year

To receive your refund more quickly, consider requesting your refund through direct deposit. You can even request that your refund be distributed to separate accounts, such as checking, savings, or retirement accounts. To request this, use Form 8888, Direct Deposit of Refund to More Than One Account.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 19-Mar-2014

The Irs Forms 1040ez

Irs forms 1040ez 3. Irs forms 1040ez   Abandonments Table of Contents You abandon property when you voluntarily and permanently give up possession and use of the property with the intention of ending your ownership but without passing it on to anyone else. Irs forms 1040ez Whether an abandonment has occurred is determined in light of all the facts and circumstances. Irs forms 1040ez You must both show an intention to abandon the property and affirmatively act to abandon the property. Irs forms 1040ez A voluntary conveyance of the property in lieu of foreclosure is not an abandonment and is treated as the exchange of property to satisfy a debt. Irs forms 1040ez For more information, see Sales and Exchanges in Publication 544. Irs forms 1040ez The tax consequences of abandonment of property that secures a debt depend on whether you were personally liable for the debt (recourse debt) or were not personally liable for the debt (nonrecourse debt). Irs forms 1040ez See Publication 544 if you abandoned property that did not secure debt. Irs forms 1040ez This publication only discusses the tax consequences of abandoning property that secured a debt. Irs forms 1040ez Abandonment of property securing recourse debt. Irs forms 1040ez    In most cases, if you abandon property that secures debt for which you are personally liable (recourse debt), you do not have gain or loss until the later foreclosure is completed. Irs forms 1040ez For details on figuring gain or loss on the foreclosure, see chapter 2. Irs forms 1040ez Example 1—abandonment of personal-use property securing recourse debt. Irs forms 1040ez In 2009, Anne purchased a home for $200,000. Irs forms 1040ez She borrowed the entire purchase price, for which she was personally liable, and gave the bank a mortgage on the home. Irs forms 1040ez In 2013, Anne lost her job and was unable to continue making her mortgage loan payments. Irs forms 1040ez Because her mortgage loan balance was $185,000 and the FMV of her home was only $150,000, Anne decided to abandon her home by permanently moving out on August 1, 2013. Irs forms 1040ez Because Anne was personally liable for the debt and the bank did not complete a foreclosure of the property in 2013, Anne has neither gain nor loss in tax year 2013 from abandoning the home. Irs forms 1040ez If the bank sells the house at a foreclosure sale in 2014, Anne will have to figure her gain or nondeductible loss for tax year 2014 as discussed earlier in chapter 2. Irs forms 1040ez Example 2—abandonment of business or investment property securing recourse debt. Irs forms 1040ez In 2009, Sue purchased business property for $200,000. Irs forms 1040ez She borrowed the entire purchase price, for which she was personally liable, and gave the lender a security interest in the property. Irs forms 1040ez In 2013, Sue was unable to continue making her loan payments. Irs forms 1040ez Because her loan balance was $185,000 and the FMV of the property was only $150,000, Sue abandoned the property on August 1, 2013. Irs forms 1040ez Because Sue was personally liable for the debt and the lender did not complete a foreclosure of the property in 2013, Sue has neither gain nor loss in tax year 2013 from abandoning the property. Irs forms 1040ez If the lender sells the property at a foreclosure sale in 2014, Sue will have to figure her gain or deductible loss for tax year 2014 as discussed earlier in chapter 2. Irs forms 1040ez Abandonment of property securing nonrecourse debt. Irs forms 1040ez    If you abandon property that secures debt for which you are not personally liable (nonrecourse debt), the abandonment is treated as a sale or exchange. Irs forms 1040ez   The amount you realize on the abandonment of property that secured nonrecourse debt is the amount of the nonrecourse debt. Irs forms 1040ez If the amount you realize is more than your adjusted basis, then you have a gain. Irs forms 1040ez If your adjusted basis is more than the amount you realize, then you have a loss. Irs forms 1040ez For more information on how to figure gain and loss, see Gain or Loss from Sales or Exchanges in Publication 544. Irs forms 1040ez   Loss from abandonment of business or investment property is deductible as a loss. Irs forms 1040ez The character of the loss depends on the character of the property. Irs forms 1040ez The amount of deductible capital loss may be limited. Irs forms 1040ez For more information, see Treatment of Capital Losses in Publication 544. Irs forms 1040ez You cannot deduct any loss from abandonment of your home or other property held for personal use. Irs forms 1040ez Example 1—abandonment of personal-use property securing nonrecourse debt. Irs forms 1040ez In 2009, Timothy purchased a home for $200,000. Irs forms 1040ez He borrowed the entire purchase price, for which he was not personally liable, and gave the bank a mortgage on the home. Irs forms 1040ez In 2013, Timothy lost his job and was unable to continue making his mortgage loan payments. Irs forms 1040ez Because his mortgage loan balance was $185,000 and the FMV of his home was only $150,000, Timothy decided to abandon his home by permanently moving out on August 1, 2013. Irs forms 1040ez Because Timothy was not personally liable for the debt, the abandonment is treated as a sale or exchange of the home in tax year 2013. Irs forms 1040ez Timothy's amount realized is $185,000 and his adjusted basis in the home is $200,000. Irs forms 1040ez Timothy has a $15,000 nondeductible loss in tax year 2013. Irs forms 1040ez (Had Timothy’s adjusted basis been less than the amount realized, Timothy would have had a gain that he would have to include in gross income. Irs forms 1040ez ) The bank sells the house at a foreclosure sale in 2014. Irs forms 1040ez Timothy has neither gain nor loss from the foreclosure sale. Irs forms 1040ez Because he was not personally liable for the debt, he also has no cancellation of debt income. Irs forms 1040ez Example 2—abandonment of business or investment property securing nonrecourse debt. Irs forms 1040ez In 2009, Robert purchased business property for $200,000. Irs forms 1040ez He borrowed the entire purchase price, for which he was not personally liable, and gave the lender a security interest in the property. Irs forms 1040ez In 2013, Robert was unable to continue making his loan payments. Irs forms 1040ez Because his loan balance was $185,000 and the FMV of the property was only $150,000, Robert decided to abandon the property on August 1, 2013. Irs forms 1040ez Because Robert was not personally liable for the debt, the abandonment is treated as a sale or exchange of the property in tax year 2013. Irs forms 1040ez Robert's amount realized is $185,000 and his adjusted basis in the property is $180,000 (as a result of $20,000 of depreciation deductions on the property). Irs forms 1040ez Robert has a $5,000 gain in tax year 2013. Irs forms 1040ez (Had Robert’s adjusted basis been greater than the amount realized, he would have had a deductible loss. Irs forms 1040ez ) The lender sells the property at a foreclosure sale in 2014. Irs forms 1040ez Robert has neither gain nor loss from the foreclosure sale. Irs forms 1040ez Because he was not personally liable for the debt, he also has no cancellation of debt income. Irs forms 1040ez Canceled debt. Irs forms 1040ez    If the abandoned property secures a debt for which you are personally liable and the debt is canceled, you will realize ordinary income equal to the canceled debt. Irs forms 1040ez This income is separate from any amount realized from abandonment of the property. Irs forms 1040ez You must report this income on your return unless one of the exceptions or exclusions described in chapter 1 applies. Irs forms 1040ez See chapter 1 for more details. Irs forms 1040ez Forms 1099-A and 1099-C. Irs forms 1040ez    In most cases, if you abandon real property (such as a home), intangible property, or tangible personal property held (wholly or partly) for use in a trade or business or for investment, that secures a loan and the lender knows the property has been abandoned, the lender should send you Form 1099-A showing information you need to figure your gain or loss from the abandonment. Irs forms 1040ez Also, if your debt is canceled and the lender must file Form 1099-C, the lender can include the information about the abandonment on that form instead of on Form 1099-A. Irs forms 1040ez The lender must file Form 1099-C and send you a copy if the amount of debt canceled is $600 or more and the lender is a financial institution, credit union, federal government agency, or any organization that has a significant trade or business of lending money. Irs forms 1040ez For abandonments of property and debt cancellations occurring in 2013, these forms should be sent to you by January 31, 2014. Irs forms 1040ez Prev  Up  Next   Home   More Online Publications