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Tax Easy Form

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Tax Easy Form

Tax easy form Index A Abatement of interest and penalties, Abatement of interest and penalties. Tax easy form Accidents, Deductible losses. Tax easy form , Nondeductible losses. Tax easy form Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. Tax easy form , Adjustments to Basis Amended returns, Amended return. Tax easy form Appraisals, Appraisal. Tax easy form , Costs of photographs and appraisals. Tax easy form Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. Tax easy form Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. Tax easy form , Adjustments to Basis Replacement property, Basis of replacement property. Tax easy form Business or income-producing property, Business or income-producing property. Tax easy form Business purposes, property used partly for, Property used partly for business and partly for personal purposes. Tax easy form C Cars Accidents, Deductible losses. Tax easy form Fair market value of, Car value. Tax easy form Cash gifts, Cash gifts. Tax easy form Casualty losses, Table 3. Tax easy form When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. Tax easy form Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. Tax easy form Nondeductible losses, Nondeductible losses. Tax easy form Progressive deterioration, Progressive deterioration. Tax easy form Proof of, Casualty loss proof. Tax easy form When to report, Losses. Tax easy form Workbooks for listing property, Workbooks for casualties and thefts. Tax easy form Clean up costs, Cost of cleaning up or making repairs. Tax easy form Condemnation, Condemnations. Tax easy form Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. Tax easy form Clean up, Cost of cleaning up or making repairs. Tax easy form Incidental expenses, Related expenses. Tax easy form Landscaping, Landscaping. Tax easy form Photographs taken after loss, Costs of photographs and appraisals. Tax easy form Protection, Cost of protection. Tax easy form Repair, Cost of cleaning up or making repairs. Tax easy form Replacement, Replacement cost. Tax easy form D Death of taxpayer Postponement of gain, Death of a taxpayer. Tax easy form Deductible losses, Deductible losses. Tax easy form Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. Tax easy form , Table 3. Tax easy form When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. Tax easy form Reporting Loss on Deposits When to report, Loss on deposits. Tax easy form Disaster area losses, Lessee's loss. Tax easy form Claiming on amended return, Claiming a disaster loss on an amended return. Tax easy form Federal loan canceled, Federal loan canceled. Tax easy form Federally declared disaster, Business or income-producing property located in a federally declared disaster area. Tax easy form , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. Tax easy form Form 1040X, How to report the loss on Form 1040X. Tax easy form Home made unsafe, Home made unsafe by disaster. Tax easy form How to deduct loss in preceding year, How to deduct your loss in the preceding year. Tax easy form Inventory, Disaster loss to inventory. Tax easy form Main home rules, Main home in disaster area. Tax easy form , Gains. Tax easy form Qualified disaster mitigation payments, Qualified disaster mitigation payments. Tax easy form Qualified disaster relief payments, Qualified disaster relief payments. Tax easy form Records to keep, Records. Tax easy form Tax deadlines postponed, Covered disaster area. Tax easy form When to deduct, When to deduct the loss. Tax easy form Table 3, Table 3. Tax easy form When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. Tax easy form Disaster relief grants, Disaster relief. Tax easy form Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. Tax easy form F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. Tax easy form Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. Tax easy form Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. Tax easy form , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. Tax easy form Figuring loss, Theft loss proof. Tax easy form , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. Tax easy form Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. Tax easy form Form 1040, Schedule D, Personal-use property. Tax easy form Form 1040X Disaster area losses, How to report the loss on Form 1040X. Tax easy form Form 4684 Reporting gains and losses on personal-use property, Personal-use property. Tax easy form Free tax services, Free help with your tax return. Tax easy form G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. Tax easy form Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. Tax easy form H Help (see Tax help) I Incidental expenses, Related expenses. Tax easy form Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. Tax easy form Interest abatement, Abatement of interest and penalties. Tax easy form Inventory losses, Loss of inventory. Tax easy form Disaster area losses, Disaster loss to inventory. Tax easy form L Landscaping, Landscaping. Tax easy form Leased property, Leased property. Tax easy form When to report, Lessee's loss. Tax easy form Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. Tax easy form Records of, Theft loss proof. Tax easy form Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. Tax easy form (Table 3), Table 3. Tax easy form When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. Tax easy form , Married taxpayers. Tax easy form Mislaid or lost property, Mislaid or lost property. Tax easy form Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. Tax easy form Nondeductible losses, Nondeductible losses. Tax easy form P Payments for living expenses, Insurance payments for living expenses. Tax easy form Penalty abatement, Abatement of interest and penalties. Tax easy form Personal property Loss deduction, figuring of, Personal property. Tax easy form Personal-use property Reporting gains and losses, Personal-use property. Tax easy form Personal-use real property, Exception for personal-use real property. Tax easy form Photographs Documentation of loss, Costs of photographs and appraisals. Tax easy form Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. Tax easy form Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. Tax easy form Changing mind, Changing your mind. Tax easy form Replacement property acquired after return filed, Replacement property acquired after return filed. Tax easy form Replacement property acquired before return filed, Replacement property acquired before return filed. Tax easy form Required statement, Required statement. Tax easy form Substituting replacement property, Substituting replacement property. Tax easy form Three-year limit, Three-year limit. Tax easy form Proof of loss, Proof of Loss Protection costs, Cost of protection. Tax easy form Publications (see Tax help) R Records of loss, Theft loss proof. Tax easy form Recovered stolen property, Recovered stolen property. Tax easy form Reimbursements Cash gifts, Cash gifts. Tax easy form Disaster relief, Disaster relief. Tax easy form Employer's emergency disaster fund, Employer's emergency disaster fund. Tax easy form Failure to file a claim, Failure to file a claim for reimbursement. Tax easy form Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. Tax easy form Related person, replacement property bought from, Buying replacement property from a related person. Tax easy form Repair costs, Cost of cleaning up or making repairs. Tax easy form Replacement cost, Replacement cost. Tax easy form Replacement period, Replacement Period Extension of, Extension. Tax easy form Replacement property, Replacement Property Advance payment, Advance payment. Tax easy form Basis adjustment to corporation's property, Basis adjustment to corporation's property. Tax easy form Basis of, Basis of replacement property. Tax easy form Main home, Main home replaced. Tax easy form In disaster area, Main home in disaster area. Tax easy form Postponement of gain, Replacement property acquired before return filed. Tax easy form Reporting gains and losses, Reporting a gain. Tax easy form , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. Tax easy form Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. Tax easy form Table 1, Table 1. Tax easy form Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. Tax easy form Personal-use property, Personal-use property. Tax easy form Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. Tax easy form State disaster relief grants for businesses, State disaster relief grants for businesses. Tax easy form Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. Tax easy form Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. Tax easy form When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. Tax easy form Mislaid or lost property, Mislaid or lost property. Tax easy form Proof of, Theft loss proof. Tax easy form When to deduct (Table 3), Table 3. Tax easy form When To Deduct a Casualty or Theft Loss When to report, Losses. Tax easy form Workbooks for listing property, Workbooks for casualties and thefts. Tax easy form Timber loss, Timber loss. Tax easy form W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. Tax easy form Prev  Up     Home   More Online Publications
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Form 8903, Domestic Production Activities Deduction

Use this form to figure your domestic production activities deduction (DPAD).


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The Tax Easy Form

Tax easy form 10. Tax easy form   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Tax easy form Adjusted gross income. Tax easy form Distributions received by spouse. Tax easy form Testing period. Tax easy form If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Tax easy form This credit could reduce the federal income tax you pay dollar for dollar. Tax easy form Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Tax easy form You are not under age 18. Tax easy form You are not a full-time student (explained next). Tax easy form No one else, such as your parent(s), claims an exemption for you on their tax return. Tax easy form Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Tax easy form Full-time student. Tax easy form   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Tax easy form You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Tax easy form Adjusted gross income. Tax easy form   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Tax easy form However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Tax easy form Eligible contributions. Tax easy form   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Tax easy form They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Tax easy form For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Tax easy form Reducing eligible contributions. Tax easy form   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Tax easy form Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Tax easy form      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Tax easy form Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Tax easy form Loans from a qualified employer plan treated as a distribution. Tax easy form Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Tax easy form Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Tax easy form Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Tax easy form Distributions from a military retirement plan. Tax easy form Distributions received by spouse. Tax easy form   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Tax easy form Testing period. Tax easy form   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Tax easy form Example. Tax easy form You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Tax easy form You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Tax easy form Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Tax easy form You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Tax easy form You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Tax easy form Maximum eligible contributions. Tax easy form   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Tax easy form Effect on other credits. Tax easy form   The amount of this credit will not change the amount of your refundable tax credits. Tax easy form A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Tax easy form Maximum credit. Tax easy form   This is a nonrefundable credit. Tax easy form The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Tax easy form If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Tax easy form How to figure and report the credit. Tax easy form   The amount of the credit you can get is based on the contributions you make and your credit rate. Tax easy form The credit rate can be as low as 10% or as high as 50%. Tax easy form Your credit rate depends on your income and your filing status. Tax easy form See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Tax easy form   The maximum contribution taken into account is $2,000 per person. Tax easy form On a joint return, up to $2,000 is taken into account for each spouse. Tax easy form   Figure the credit on Form 8880. Tax easy form Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Tax easy form Prev  Up  Next   Home   More Online Publications