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Tax For Self Employed

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Tax For Self Employed

Tax for self employed Publication 502 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax for self employed Tax questions. Tax for self employed Useful Items - You may want to see: What's New Medical and dental expenses. Tax for self employed  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Tax for self employed 5% if either you or your spouse was born before January 2, 1949). Tax for self employed Standard mileage rate. Tax for self employed  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Tax for self employed See Transportation under What Medical Expenses Are Includible. Tax for self employed Federal tax benefits for same-sex married couples. Tax for self employed  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Tax for self employed For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Tax for self employed Reminders Future developments. Tax for self employed   For the latest information about developments related to Publication 502, such as legislation enacted after it was published, go to www. Tax for self employed irs. Tax for self employed gov/pub502. Tax for self employed Photographs of missing children. Tax for self employed  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax for self employed Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax for self employed 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. Tax for self employed Introduction This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). Tax for self employed It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. Tax for self employed It explains how to treat reimbursements and how to figure the deduction. Tax for self employed It also tells you how to report the deduction on your tax return and what to do if you sell medical property or receive damages for a personal injury. Tax for self employed Medical expenses include dental expenses, and in this publication the term “medical expenses” is often used to refer to medical and dental expenses. Tax for self employed You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (AGI). Tax for self employed But if either you or your spouse was born before January 2, 1949, you can deduct the amount of your medical and dental expenses that is more than 7. Tax for self employed 5% of your AGI. Tax for self employed If your medical and dental expenses are not more than 10% of your AGI (7. Tax for self employed 5% if either you or your spouse was born before January 2, 1949), you cannot claim a deduction. Tax for self employed This publication also explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals. Tax for self employed Pub. Tax for self employed 502 covers many common medical expenses but not every possible medical expense. Tax for self employed If you cannot find the expense you are looking for, refer to the definition of medical expenses under What Are Medical Expenses . Tax for self employed See How To Get Tax Help near the end of this publication for information about getting publications and forms. Tax for self employed Comments and suggestions. Tax for self employed   We welcome your comments about this publication and your suggestions for future editions. Tax for self employed   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax for self employed NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax for self employed Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax for self employed   You can send your comments from www. Tax for self employed irs. Tax for self employed gov/formspubs. Tax for self employed Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax for self employed ”   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. Tax for self employed Ordering forms and publications. Tax for self employed   Visit www. Tax for self employed irs. Tax for self employed 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. Tax for self employed Internal Revenue Service 1201 N. Tax for self employed Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax for self employed   If you have a tax question, check the information available on IRS. Tax for self employed gov or call 1-800-829-1040. Tax for self employed We cannot answer tax questions sent to either of the above addresses. Tax for self employed Useful Items - You may want to see: Publication 969 Health Savings Accounts and Other Tax-Favored Health Plans Forms (and Instructions) 1040 U. Tax for self employed S. Tax for self employed Individual Income Tax Return Schedule A (Form 1040) Itemized Deductions 8885 Health Coverage Tax Credit Prev  Up  Next   Home   More Online Publications
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Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Washington, DC  77 K Street NE
Washington, DC 20002 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided 

(202) 803-9000

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call  (202) 803-9800 or 1-877-777-4778 or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Metro Plex 1
8401 Corporate Drive, Suite 300
Landover, MD  20785

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Tax For Self Employed

Tax for self employed Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Tax for self employed Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Tax for self employed However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Tax for self employed The new provisions are in the Supplement to Publication 463, which is reprinted below. Tax for self employed Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Tax for self employed After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Tax for self employed Certain provisions of this new law may reduce your taxes for 2001. Tax for self employed The new law contains the following provisions. Tax for self employed A new depreciation deduction, the special depreciation allowance. Tax for self employed An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Tax for self employed If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Tax for self employed See Amended Return, later. Tax for self employed Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Tax for self employed However, there is a limit on the depreciation deduction you can take for your car each year. Tax for self employed See Depreciation Limit later. Tax for self employed Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Tax for self employed This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Tax for self employed You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Tax for self employed See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Tax for self employed You can claim the special depreciation allowance only for the year the qualified property is placed in service. Tax for self employed Qualified property. Tax for self employed   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Tax for self employed You bought it new. Tax for self employed You bought it after September 10, 2001. Tax for self employed (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Tax for self employed ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Tax for self employed Example. Tax for self employed Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Tax for self employed Bob's car is qualified property. Tax for self employed Bob chooses not to take a section 179 deduction for the car. Tax for self employed He does claim the new special depreciation allowance. Tax for self employed Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Tax for self employed 75). Tax for self employed He then figures the special depreciation allowance of $4,500 ($15,000 × . Tax for self employed 30). Tax for self employed The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Tax for self employed 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Tax for self employed However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Tax for self employed 75), as discussed next. Tax for self employed Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Tax for self employed The limit is increased to $23,080 if the car is an electric car. Tax for self employed The section 179 deduction is treated as depreciation for purposes of this limit. Tax for self employed If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Tax for self employed For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Tax for self employed Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Tax for self employed S. Tax for self employed Individual Income Tax Return, by April 15, 2003. Tax for self employed At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Tax for self employed ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Tax for self employed If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Tax for self employed Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Tax for self employed For details, see Revenue Procedure 2002–33. Tax for self employed (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Tax for self employed ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Tax for self employed Example. Tax for self employed The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Tax for self employed 75 x . Tax for self employed 20) depreciation deduction for his new car using MACRS. Tax for self employed Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Tax for self employed Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Tax for self employed Bob's new filled-in Form 2106 is shown later. Tax for self employed Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Tax for self employed As a general rule, you must make this election by the due date (including extensions) of your return. Tax for self employed You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Tax for self employed To get this extension, you must have filed your original return by the due date (including extensions). Tax for self employed At the top of the statement, print “Filed pursuant to section 301. Tax for self employed 9100–2. Tax for self employed ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Tax for self employed Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Tax for self employed Deemed election for return filed before June 1, 2002. Tax for self employed   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Tax for self employed You filed your 2001 return before June 1, 2002. Tax for self employed You claimed depreciation on your return but did not claim the special depreciation allowance. Tax for self employed You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Tax for self employed Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications