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Tax Adjustment Form

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Tax Adjustment Form

Tax adjustment form 1. Tax adjustment form   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. Tax adjustment form Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. Tax adjustment form Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. Tax adjustment form If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. Tax adjustment form gov and use the Interactive Tax Assistant (ITA). Tax adjustment form You can find the ITA by going to IRS. Tax adjustment form gov and entering “interactive tax assistant” in the search box. Tax adjustment form Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. Tax adjustment form General Requirements If you are a U. Tax adjustment form S. Tax adjustment form citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. Tax adjustment form For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Tax adjustment form If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. Tax adjustment form S. Tax adjustment form citizens. Tax adjustment form See Publication 519, U. Tax adjustment form S. Tax adjustment form Tax Guide for Aliens. Tax adjustment form Table 1-1. Tax adjustment form 2013 Filing Requirements Chart for Most Taxpayers Note. Tax adjustment form You must file a return if your gross income was at least the amount shown in the last column. Tax adjustment form IF your filing status is. Tax adjustment form . Tax adjustment form . Tax adjustment form AND at the end of 2013 you were*. Tax adjustment form . Tax adjustment form . Tax adjustment form THEN file a return if your gross income** was at least. Tax adjustment form . Tax adjustment form . Tax adjustment form Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Tax adjustment form ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Tax adjustment form It also includes gains, but not losses, reported on Form 8949 or Schedule D. Tax adjustment form Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Tax adjustment form But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Tax adjustment form Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Tax adjustment form If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Tax adjustment form *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Tax adjustment form Gross income. Tax adjustment form   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Tax adjustment form If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Tax adjustment form The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax adjustment form A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Tax adjustment form For more information about community property, see Publication 555, Community Property. Tax adjustment form   For more information on what to include in gross income, see chapter 2. Tax adjustment form Self-employed persons. Tax adjustment form    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. Tax adjustment form   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. Tax adjustment form Then, to this figure, you add any income from investments and from incidental or outside operations or sources. Tax adjustment form See Publication 334, Tax Guide for Small Business, for more information. Tax adjustment form Dependents. Tax adjustment form   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. Tax adjustment form See Publication 501. Tax adjustment form Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. Tax adjustment form If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. Tax adjustment form You also have other duties, such as notifying the IRS that you are acting as the personal representative. Tax adjustment form Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. Tax adjustment form When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Tax adjustment form If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. Tax adjustment form ” For more information, see Publication 559, Survivors, Executors, and Administrators. Tax adjustment form Surviving spouse. Tax adjustment form   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. Tax adjustment form After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. Tax adjustment form For more information about each of these filing statuses, see Publication 501. Tax adjustment form   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. Tax adjustment form You can, however, file a joint return with your new spouse. Tax adjustment form In that case, the filing status of your deceased spouse for his or her final return is married filing separately. Tax adjustment form The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). Tax adjustment form Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. Tax adjustment form For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. Tax adjustment form Prev  Up  Next   Home   More Online Publications
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Tax Information for Charitable Organizations

Life Cycle of a Public Charity/Private Foundation
Links to helpful information about points of intersection between charitable organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Application for Recognition of Exemption
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).

Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.

Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Tax Information for Churches and Religious Organizations
Tax Information for Churches and Religious Orgs

Tax Information for Contributors
Tax Information for Contributors

State Links
A collection of links to State government web sites with useful information for exempt organizations.

Web-Based Mini-Course - Deducting Charitable Contributions
A short course to help charities and contributors understand what is a deductible charitable contribution and what is not. Also covers amount and types of deductible contributions, what records to keep and how to report contributions.

Charitable Contributions - YouTube video
YouTube video on Charitable Contributions.

Page Last Reviewed or Updated: 20-Mar-2014

The Tax Adjustment Form

Tax adjustment form 4. Tax adjustment form   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Tax adjustment form In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Tax adjustment form You subtract this credit directly from your tax. Tax adjustment form Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Tax adjustment form Business Credits All of the following credits are part of the general business credit. Tax adjustment form The form you use to figure each credit is shown in parentheses. Tax adjustment form You will also have to complete Form 3800. Tax adjustment form Alternative fuel vehicle refueling property credit (Form 8911). Tax adjustment form   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Tax adjustment form For more information, see Form 8911. Tax adjustment form Alternative motor vehicle credit (Form 8910). Tax adjustment form   For more information, see Form 8910. Tax adjustment form Biodiesel and renewable diesel fuels credit (Form 8864). Tax adjustment form   For more information, see Form 8864. Tax adjustment form Biofuel producer credit (Form 6478). Tax adjustment form    For more information, see Form 6478. Tax adjustment form Carbon dioxide sequestration credit (Form 8933). Tax adjustment form   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Tax adjustment form For more information, see Form 8933. Tax adjustment form Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Tax adjustment form   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Tax adjustment form The credit applies regardless of whether the food is consumed on or off your business premises. Tax adjustment form For more information, see Form 8846. Tax adjustment form Credit for employer differential wage payments (Form 8932). Tax adjustment form   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Tax adjustment form For more information, see Form 8932. Tax adjustment form Credit for employer-provided childcare facilities and services (Form 8882). Tax adjustment form   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Tax adjustment form For more information, see Form 8882. Tax adjustment form Credit for increasing research activities (Form 6765). Tax adjustment form   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Tax adjustment form For more information, see Form 6765. Tax adjustment form Credit for small employer health insurance premiums (Form 8941). Tax adjustment form   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Tax adjustment form For more information, see Form 8941. Tax adjustment form Credit for small employer pension plan startup costs (Form 8881). Tax adjustment form   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Tax adjustment form For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Tax adjustment form Disabled access credit (Form 8826). Tax adjustment form   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Tax adjustment form You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Tax adjustment form For more information, see Form 8826. Tax adjustment form Distilled spirits credit (Form 8906). Tax adjustment form   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Tax adjustment form For more information, see Form 8906. Tax adjustment form Empowerment zone employment credit (Form 8844). Tax adjustment form   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Tax adjustment form For more information, see Form 8844. Tax adjustment form Energy efficient appliance credit (Form 8909). Tax adjustment form   This credit is available for manufacturers of eligible appliances. Tax adjustment form For more information, see Form 8909. Tax adjustment form Energy efficient home credit (Form 8908). Tax adjustment form   This credit is available for eligible contractors of certain homes sold for use as a residence. Tax adjustment form For more information, see Form 8908. Tax adjustment form Indian employment credit (Form 8845). Tax adjustment form   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Tax adjustment form For more information, see Form 8845. Tax adjustment form Investment credit (Form 3468). Tax adjustment form   The investment credit is the total of the following credits. Tax adjustment form Rehabilitation credit. Tax adjustment form Energy credit. Tax adjustment form Qualifying advanced coal project credit. Tax adjustment form Qualifying gasification project credit. Tax adjustment form Qualifying advanced energy project credit. Tax adjustment form   For more information, see Form 3468. Tax adjustment form Low sulfur diesel fuel production credit (Form 8896). Tax adjustment form    For more information, see Form 8896. Tax adjustment form Low-income housing credit (Form 8586). Tax adjustment form   This credit generally applies to each new qualified low-income building placed in service after 1986. Tax adjustment form For more information, see Form 8586. Tax adjustment form Mine rescue team training credit (Form 8923). Tax adjustment form   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Tax adjustment form For more information, see Form 8923. Tax adjustment form New markets credit (Form 8874). Tax adjustment form   This credit is for qualified equity investments made in qualified community development entities. Tax adjustment form For more information, see Form 8874. Tax adjustment form Nonconventional source fuel credit (Form 8907). Tax adjustment form   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Tax adjustment form For more information, see Form 8907. Tax adjustment form Orphan drug credit (Form 8820). Tax adjustment form   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Tax adjustment form For more information, see Form 8820. Tax adjustment form Qualified plug-in electric drive motor vehicle credit (Form 8936). Tax adjustment form   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Tax adjustment form For more information, see Form 8936. Tax adjustment form Qualified railroad track maintenance credit (Form 8900). Tax adjustment form   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Tax adjustment form For more information, see Form 8900. Tax adjustment form Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Tax adjustment form   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Tax adjustment form S. Tax adjustment form possessions from qualified energy resources at a qualified facility. Tax adjustment form For more information, see Form 8835. Tax adjustment form Work opportunity credit (Form 5884). Tax adjustment form   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Tax adjustment form For more information, see Form 5884. Tax adjustment form How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Tax adjustment form In addition to the credit form, you also need to file Form 3800. Tax adjustment form Prev  Up  Next   Home   More Online Publications