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State Tax Extension

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State Tax Extension

State tax extension Publication 523 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. State tax extension Tax questions. State tax extension Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 523, such as legislation enacted after it was published, go to www. State tax extension irs. State tax extension gov/pub523. State tax extension Reminders Change of address. State tax extension  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. State tax extension Mail it to the Internal Revenue Service Center for your old address. State tax extension (Addresses for the Service Centers are on the back of the form. State tax extension ) Home sold with undeducted points. State tax extension  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of sale. State tax extension See Points in Publication 936, Home Mortgage Interest Deduction. State tax extension Photographs of missing children. State tax extension  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax extension Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax extension 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. State tax extension Introduction This publication explains the tax rules that apply when you sell your main home. State tax extension In most cases, your main home is the one in which you live most of the time. State tax extension If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). State tax extension See Excluding the Gain , later. State tax extension Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. State tax extension If you have gain that cannot be excluded, you generally must report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. State tax extension You may also have to complete Form 4797, Sales of Business Property. State tax extension See Reporting the Sale , later. State tax extension If you have a loss on the sale, you generally cannot deduct it on your return. State tax extension However, you may need to report it. State tax extension See Reporting the Sale , later. State tax extension The main topics in this publication are: Figuring gain or loss, Basis, Excluding the gain, Ownership and use tests, and Reporting the sale. State tax extension Other topics include: Business use or rental of home, Deducting taxes in the year of sale, and Recapturing a federal mortgage subsidy. State tax extension Net Investment Income Tax (NIIT). State tax extension   If any part of the gain on the sale of a home is not excluded under the rules discussed in this publication, it may be subject to the NIIT. State tax extension For more details, see Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions. State tax extension Worksheets. State tax extension   Near the end of this publication you will find worksheets you can use to figure your gain (or loss) and your exclusion. State tax extension Use Worksheet 1 to figure the adjusted basis of the home you sold. State tax extension Use Worksheet 2 to figure the gain (or loss), the exclusion, and the taxable gain (if any) on the sale. State tax extension If you do not qualify for the maximum exclusion, use Worksheet 3 to figure your reduced maximum exclusion. State tax extension Date of sale. State tax extension    If you received a Form 1099-S, Proceeds From Real Estate Transactions, the date of sale should be shown in box 1. State tax extension If you did not receive this form, the date of sale is the earlier of (a) the date title transferred or (b) the date the economic burdens and benefits of ownership shifted to the buyer. State tax extension In most cases, these dates are the same. State tax extension What is not covered in this publication. State tax extension   This publication does not cover the sale of rental property, second homes, or vacation homes. State tax extension For information on how to report any gain or loss from those sales, see Publication 544, Sales and Other Dispositions of Assets. State tax extension Comments and suggestions. State tax extension   We welcome your comments about this publication and your suggestions for future editions. State tax extension   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax extension NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax extension Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax extension   You can send your comments from www. State tax extension irs. State tax extension gov/formspubs/. State tax extension Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax extension   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. State tax extension Ordering forms and publications. State tax extension   Visit www. State tax extension irs. State tax extension 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. State tax extension Internal Revenue Service 1201 N. State tax extension Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax extension   If you have a tax question, check the information available on IRS. State tax extension gov or call 1-800-829-1040. State tax extension We cannot answer tax questions sent to either of the above addresses. State tax extension Useful Items - You may want to see: Publication 527 Residential Rental Property 530 Tax Information for Homeowners 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 587 Business Use of Your Home 936 Home Mortgage Interest Deduction 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 1040 U. State tax extension S. State tax extension Individual Income Tax Return 1040NR U. State tax extension S. State tax extension Nonresident Alien Income Tax Return 1040X Amended U. State tax extension S. State tax extension Individual Income Tax Return 1099-S Proceeds From Real Estate Transactions 4797 Sales of Business Property 5405 Repayment of the First-Time Homebuyer Credit 8822 Change of Address 8828 Recapture of Federal Mortgage Subsidy 8939 Allocation of Increase in Basis for Property Acquired From a Decedent 8949 Sales and Other Dispositions of Capital Assets W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. State tax extension Prev  Up  Next   Home   More Online Publications
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The State Tax Extension

State tax extension 10. State tax extension   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. State tax extension Eligible educational institution. State tax extension Dependent for whom you claim an exemption. State tax extension MAGI when using Form 1040A. State tax extension MAGI when using Form 1040. State tax extension Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. State tax extension S. State tax extension savings bonds. State tax extension If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. State tax extension However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. State tax extension Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. State tax extension S. State tax extension savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. State tax extension You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. State tax extension Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. State tax extension Your filing status is not married filing separately. State tax extension Qualified U. State tax extension S. State tax extension savings bonds. State tax extension   A qualified U. State tax extension S. State tax extension savings bond is a series EE bond issued after 1989 or a series I bond. State tax extension The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). State tax extension   The owner must be at least 24 years old before the bond's issue date. State tax extension The issue date is printed on the front of the savings bond. State tax extension    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). State tax extension Qualified education expenses. State tax extension   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. State tax extension Tuition and fees required to enroll at or attend an eligible educational institution. State tax extension Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. State tax extension Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). State tax extension Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). State tax extension Adjusted qualified education expenses. State tax extension   You must reduce your qualified education expenses by all of the following tax-free benefits. State tax extension Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). State tax extension Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). State tax extension Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). State tax extension Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). State tax extension Any expenses used in figuring the American opportunity and lifetime learning credits. State tax extension See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. State tax extension Eligible educational institution. State tax extension   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. State tax extension S. State tax extension Department of Education. State tax extension It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. State tax extension The educational institution should be able to tell you if it is an eligible educational institution. State tax extension   Certain educational institutions located outside the United States also participate in the U. State tax extension S. State tax extension Department of Education's Federal Student Aid (FSA) programs. State tax extension Dependent for whom you claim an exemption. State tax extension   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. State tax extension Modified adjusted gross income (MAGI). State tax extension   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. State tax extension However, as discussed below, there may be other modifications. State tax extension MAGI when using Form 1040A. State tax extension   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). State tax extension MAGI when using Form 1040. State tax extension   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. State tax extension    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. State tax extension If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. State tax extension Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. State tax extension Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). State tax extension    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. State tax extension Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. State tax extension See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. State tax extension Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. State tax extension However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. State tax extension To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. State tax extension The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. State tax extension The denominator (bottom part) of the fraction is the total proceeds you received during the year. State tax extension Example. State tax extension In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. State tax extension S. State tax extension savings bond. State tax extension They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. State tax extension In 2013, they paid $7,650 of their daughter's college tuition. State tax extension They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. State tax extension Their MAGI for 2013 was $80,000. State tax extension   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. State tax extension They must pay tax on the remaining $450 ($3,000 − $2,550) interest. State tax extension Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. State tax extension Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. State tax extension Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. State tax extension Attach Form 8815 to your tax return. State tax extension Prev  Up  Next   Home   More Online Publications