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Irs Free Tax File

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Irs Free Tax File

Irs free tax file Index A Accrual period, Accrual period. Irs free tax file Acquisition premium, Acquisition premium. Irs free tax file Adjusted issue price, Adjusted issue price. Irs free tax file Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. Irs free tax file Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. Irs free tax file Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. Irs free tax file Acquisition premium, Acquisition premium. Irs free tax file Adjusted issue price, Adjusted issue price. Irs free tax file Debt instrument, Debt instrument. Irs free tax file Issue price, Issue price. Irs free tax file Market discount, Market discount. Irs free tax file Original issue discount (OID), Original issue discount (OID). Irs free tax file Premium, Premium. Irs free tax file Qualified stated interest, Qualified stated interest. Irs free tax file Stated redemption price at maturity, Stated redemption price at maturity. Irs free tax file Yield to maturity, Yield to maturity (YTM). Irs free tax file E Electronic payee statements, Electronic payee statements. Irs free tax file F Form 1099-OID, Form 1099-OID. Irs free tax file Free tax services, Free help with your tax return. Irs free tax file H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. Irs free tax file Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. Irs free tax file L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. Irs free tax file O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. Irs free tax file Using section I, Using Section I. Irs free tax file Using the income tax regulations, Using the income tax regulations. Irs free tax file Original issue discount (OID), Original issue discount (OID). Irs free tax file Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. Irs free tax file Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. Irs free tax file R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. Irs free tax file S Section I, Section I. Irs free tax file Section II, Section II. Irs free tax file Section III, Section III. Irs free tax file Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. Irs free tax file Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. Irs free tax file T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). Irs free tax file , Yield to maturity (YTM). Irs free tax file Prev  Up     Home   More Online Publications
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The Irs Free Tax File

Irs free tax file Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Irs free tax file However, you can still choose to use the previous carryback period. Irs free tax file You also can choose not to carry back an NOL and only carry it forward. Irs free tax file Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Irs free tax file Corporations can file Form 1139, Corporation Application for Tentative Refund. Irs free tax file The instructions for these forms will be revised to reflect the new law. Irs free tax file Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Irs free tax file Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Irs free tax file These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Irs free tax file Tax benefits for the New York Liberty Zone include the following. Irs free tax file A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Irs free tax file It is allowed for the year the property is placed in service. Irs free tax file No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Irs free tax file Classification of Liberty Zone leasehold improvement property as 5-year property. Irs free tax file Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Irs free tax file An increased section 179 deduction for certain Liberty Zone property. Irs free tax file Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Irs free tax file For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Irs free tax file In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Irs free tax file For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Irs free tax file For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Irs free tax file In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Irs free tax file Other 2001 Changes Other changes are discussed in the following chapters. Irs free tax file Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Irs free tax file Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Irs free tax file As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Irs free tax file For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Irs free tax file Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Irs free tax file The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Irs free tax file This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Irs free tax file For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Irs free tax file Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Irs free tax file For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Irs free tax file Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Irs free tax file The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Irs free tax file Certain limits apply. Irs free tax file For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Irs free tax file Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Irs free tax file Previously, the credit was only allowed for plans established after December 31, 2001. Irs free tax file For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Irs free tax file Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Irs free tax file For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Irs free tax file Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Irs free tax file For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Irs free tax file Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Irs free tax file The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Irs free tax file The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Irs free tax file For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Irs free tax file Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Irs free tax file Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Irs free tax file Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Irs free tax file However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Irs free tax file Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Irs free tax file To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Irs free tax file However, certain property placed in service before January 1, 2006, may meet this test. Irs free tax file Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Irs free tax file The property has an estimated production period of more than 2 years. Irs free tax file The property has an estimated production period of more than 1 year and it costs more than $1 million. Irs free tax file Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Irs free tax file For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Irs free tax file Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Irs free tax file You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Irs free tax file Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Irs free tax file These special rules have been extended to include property placed in service in 2004. Irs free tax file For more information about these rules, see Publication 946, How To Depreciate Property. Irs free tax file Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Irs free tax file For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Irs free tax file Prev  Up  Next   Home   More Online Publications