File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Turbotax Free State Filing

Free State Tax Return2014 1040 EzH&r Free TaxFile State Taxes Online FreePowered By Jforum Tax Help FreeTurbotax 2010E File State Taxes Only Free2011 Tax Act OnlineIrs Amendment Forms1040nrezAmend 2010 Tax ReturnFile Tax Return For 20111040ez Irs Gov1040ez 2012 Fillable Form2011 Free Tax Software1040a Tax FormForm 1040-ez 20131040x FreeCan I Efile 1040nrPrintable 1040ez Tax Form540ezState TaxEz 1040 OnlineTax Cut Free File1040ez Tax Form For 2013How To File A Amended Tax Return For 2010Free 1040ez FilingTax Planning Us State Income TaxesTax Act Online1040 Ez Form 20111040 Ez Instructions 2012Turbotax 2009 Download FreeTax Form 20121040 Ez For 2011Amending 2012 Federal Tax ReturnTaxact Returning User1040aVita Tax ServiceTurbotax 200640 Ez Form

Turbotax Free State Filing

Turbotax free state filing 1. Turbotax free state filing   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Turbotax free state filing Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Turbotax free state filing   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Turbotax free state filing See Publication 501 for more information. Turbotax free state filing Additional Medicare Tax. Turbotax free state filing  Beginning in 2013, a 0. Turbotax free state filing 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Turbotax free state filing For more information, see the Instructions for Form 1040, line 60, and Form 8959. Turbotax free state filing Net Investment Income Tax. Turbotax free state filing  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Turbotax free state filing NIIT is a 3. Turbotax free state filing 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Turbotax free state filing For more information, see the Instructions for Form 1040, line 60, and Form 8960. Turbotax free state filing Refundable credit for prior year minimum tax. Turbotax free state filing  The refundable portion of the credit for prior year minimum tax is no longer available. Turbotax free state filing Who must file. Turbotax free state filing  Generally, the amount of income you can receive before you must file a return has been increased. Turbotax free state filing See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Turbotax free state filing Reminders File online. Turbotax free state filing  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Turbotax free state filing Create your own personal identification number (PIN) and file a completely paperless tax return. Turbotax free state filing For more information, see Does My Return Have To Be on Paper , later. Turbotax free state filing Change of address. Turbotax free state filing  If you change your address, you should notify the IRS. Turbotax free state filing You can use Form 8822 to notify the IRS of the change. Turbotax free state filing See Change of Address , later, under What Happens After I File. Turbotax free state filing Enter your social security number. Turbotax free state filing  You must enter your social security number (SSN) in the spaces provided on your tax return. Turbotax free state filing If you file a joint return, enter the SSNs in the same order as the names. Turbotax free state filing Direct deposit of refund. Turbotax free state filing  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Turbotax free state filing See Direct Deposit under Refunds, later. Turbotax free state filing If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Turbotax free state filing Pay online or by phone. Turbotax free state filing  If you owe additional tax, you may be able to pay online or by phone. Turbotax free state filing See How To Pay , later. Turbotax free state filing Installment agreement. Turbotax free state filing  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Turbotax free state filing See Installment Agreement , later, under Amount You Owe. Turbotax free state filing You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Turbotax free state filing Automatic 6-month extension. Turbotax free state filing  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Turbotax free state filing S. Turbotax free state filing Individual Income Tax Return. Turbotax free state filing See Automatic Extension , later. Turbotax free state filing Service in combat zone. Turbotax free state filing  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Turbotax free state filing See Individuals Serving in Combat Zone , later, under When Do I Have To File. Turbotax free state filing Adoption taxpayer identification number. Turbotax free state filing  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Turbotax free state filing For more information, see Social Security Number (SSN) , later. Turbotax free state filing Taxpayer identification number for aliens. Turbotax free state filing  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Turbotax free state filing For more information, see Social Security Number (SSN) , later. Turbotax free state filing Frivolous tax submissions. Turbotax free state filing  The IRS has published a list of positions that are identified as frivolous. Turbotax free state filing The penalty for filing a frivolous tax return is $5,000. Turbotax free state filing Also, the $5,000 penalty will apply to other specified frivolous submissions. Turbotax free state filing For more information, see Civil Penalties , later. Turbotax free state filing Introduction This chapter discusses the following topics. Turbotax free state filing Whether you have to file a return. Turbotax free state filing Which form to use. Turbotax free state filing How to file electronically. Turbotax free state filing When, how, and where to file your return. Turbotax free state filing What happens if you pay too little or too much tax. Turbotax free state filing What records you should keep and how long you should keep them. Turbotax free state filing How you can change a return you have already filed. Turbotax free state filing Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Turbotax free state filing Individuals in general. Turbotax free state filing (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Turbotax free state filing S. Turbotax free state filing citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Turbotax free state filing S. Turbotax free state filing possessions. Turbotax free state filing ) Dependents. Turbotax free state filing Certain children under age 19 or full-time students. Turbotax free state filing Self-employed persons. Turbotax free state filing Aliens. Turbotax free state filing The filing requirements for each category are explained in this chapter. Turbotax free state filing The filing requirements apply even if you do not owe tax. Turbotax free state filing Even if you do not have to file a return, it may be to your advantage to do so. Turbotax free state filing See Who Should File, later. Turbotax free state filing File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Turbotax free state filing Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Turbotax free state filing Individuals—In General If you are a U. Turbotax free state filing S. Turbotax free state filing citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Turbotax free state filing To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Turbotax free state filing Even if no table shows that you must file, you may need to file to get money back. Turbotax free state filing (See Who Should File , later. Turbotax free state filing ) Gross income. Turbotax free state filing   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Turbotax free state filing It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Turbotax free state filing Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or 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). Turbotax free state filing If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Turbotax free state filing   Common types of income are discussed in Part Two of this publication. Turbotax free state filing Community income. Turbotax free state filing   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Turbotax free state filing This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Turbotax free state filing See Publication 555, Community Property, for more information. Turbotax free state filing Nevada, Washington, and California domestic partners. Turbotax free state filing   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. Turbotax free state filing See Publication 555. Turbotax free state filing Self-employed individuals. Turbotax free state filing   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Turbotax free state filing See Self-Employed Persons , later, for more information about your filing requirements. Turbotax free state filing    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Turbotax free state filing Filing status. Turbotax free state filing   Your filing status depends on whether you are single or married and on your family situation. Turbotax free state filing Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Turbotax free state filing See chapter 2 for an explanation of each filing status. Turbotax free state filing Age. Turbotax free state filing   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Turbotax free state filing See Table 1-1. Turbotax free state filing You are considered 65 on the day before your 65th birthday. Turbotax free state filing For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Turbotax free state filing Table 1-1. Turbotax free state filing 2013 Filing Requirements for Most Taxpayers IF your filing status is. Turbotax free state filing . Turbotax free state filing . Turbotax free state filing AND at the end of 2013 you  were. Turbotax free state filing . Turbotax free state filing . Turbotax free state filing * THEN file a return if  your gross income  was at least. Turbotax free state filing . Turbotax free state filing . Turbotax free state filing ** single under 65 $10,000     65 or older $11,500   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   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Turbotax free state filing ** Gross income means all income you received 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). Turbotax free state filing Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 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). Turbotax free state filing If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Turbotax free state filing Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Turbotax free state filing Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Turbotax free state filing 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. Turbotax free state filing *** 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. Turbotax free state filing Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Turbotax free state filing You are the surviving spouse, executor, administrator, or legal representative. Turbotax free state filing The decedent met the filing requirements at the date of death. Turbotax free state filing For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Turbotax free state filing U. Turbotax free state filing S. Turbotax free state filing Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Turbotax free state filing For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Turbotax free state filing S. Turbotax free state filing Citizens and Resident Aliens Abroad. Turbotax free state filing It is available online and at most U. Turbotax free state filing S. Turbotax free state filing embassies and consulates. Turbotax free state filing See How To Get Tax Help in the back of this publication. Turbotax free state filing Residents of Puerto Rico If you are a U. Turbotax free state filing S. Turbotax free state filing citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Turbotax free state filing S. Turbotax free state filing income tax return for any year in which you meet the income requirements. Turbotax free state filing This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Turbotax free state filing If you are a bona fide resident of Puerto Rico for the entire year, your U. Turbotax free state filing S. Turbotax free state filing gross income does not include income from sources within Puerto Rico. Turbotax free state filing It does, however, include any income you received for your services as an employee of the United States or a U. Turbotax free state filing S. Turbotax free state filing agency. Turbotax free state filing If you receive income from Puerto Rican sources that is not subject to U. Turbotax free state filing S. Turbotax free state filing tax, you must reduce your standard deduction. Turbotax free state filing As a result, the amount of income you must have before you are required to file a U. Turbotax free state filing S. Turbotax free state filing income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Turbotax free state filing For more information, see Publication 570, Tax Guide for Individuals With Income From U. Turbotax free state filing S. Turbotax free state filing Possessions. Turbotax free state filing Individuals With Income From U. Turbotax free state filing S. Turbotax free state filing Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Turbotax free state filing S. Turbotax free state filing Virgin Islands, special rules may apply when determining whether you must file a U. Turbotax free state filing S. Turbotax free state filing federal income tax return. Turbotax free state filing In addition, you may have to file a return with the individual island government. Turbotax free state filing See Publication 570 for more information. Turbotax free state filing Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Turbotax free state filing You also must file if your situation is described in Table 1-3. Turbotax free state filing Responsibility of parent. Turbotax free state filing   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Turbotax free state filing If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Turbotax free state filing If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Turbotax free state filing ” Child's earnings. Turbotax free state filing   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Turbotax free state filing This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Turbotax free state filing But if the child does not pay the tax due on this income, the parent is liable for the tax. Turbotax free state filing Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Turbotax free state filing If this election is made, the child does not have to file a return. Turbotax free state filing See Parent's Election To Report Child's Interest and Dividends in chapter 31. Turbotax free state filing Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Turbotax free state filing Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Turbotax free state filing You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Turbotax free state filing Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Turbotax free state filing 28 or more. Turbotax free state filing (See Table 1-3. Turbotax free state filing ) Use Schedule SE (Form 1040) to figure your self-employment tax. Turbotax free state filing Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Turbotax free state filing For more information about this tax, see Publication 334, Tax Guide for Small Business. Turbotax free state filing Employees of foreign governments or international organizations. Turbotax free state filing   If you are a U. Turbotax free state filing S. Turbotax free state filing citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Turbotax free state filing Ministers. Turbotax free state filing   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Turbotax free state filing This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Turbotax free state filing For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Turbotax free state filing Table 1-2. Turbotax free state filing 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Turbotax free state filing If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Turbotax free state filing (See Table 1-3 for other situations when you must file. Turbotax free state filing ) In this table, earned income includes salaries, wages, tips, and professional fees. Turbotax free state filing It also includes taxable scholarship and fellowship grants. Turbotax free state filing (See Scholarships and fellowships in chapter 12. Turbotax free state filing ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Turbotax free state filing It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Turbotax free state filing Gross income is the total of your earned and unearned income. Turbotax free state filing   Single dependents—Were you either age 65 or older or blind? □ No. Turbotax free state filing You must file a return if any of the following apply. Turbotax free state filing     • Your unearned income was more than $1,000. Turbotax free state filing     • Your earned income was more than $6,100. Turbotax free state filing     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Turbotax free state filing □ Yes. Turbotax free state filing You must file a return if any of the following apply. Turbotax free state filing     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Turbotax free state filing     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Turbotax free state filing     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Turbotax free state filing Married dependents—Were you either age 65 or older or blind? □ No. Turbotax free state filing You must file a return if any of the following apply. Turbotax free state filing     • Your unearned income was more than $1,000. Turbotax free state filing     • Your earned income was more than $6,100. Turbotax free state filing     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Turbotax free state filing     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Turbotax free state filing □ Yes. Turbotax free state filing You must file a return if any of the following apply. Turbotax free state filing     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Turbotax free state filing     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Turbotax free state filing     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Turbotax free state filing     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Turbotax free state filing Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Turbotax free state filing The rules used to determine your alien status are discussed in Publication 519, U. Turbotax free state filing S. Turbotax free state filing Tax Guide for Aliens. Turbotax free state filing Resident alien. Turbotax free state filing   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Turbotax free state filing S. Turbotax free state filing citizens. Turbotax free state filing Use the forms discussed in this publication. Turbotax free state filing Nonresident alien. Turbotax free state filing   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Turbotax free state filing S. Turbotax free state filing citizens and resident aliens. Turbotax free state filing See Publication 519 to find out if U. Turbotax free state filing S. Turbotax free state filing income tax laws apply to you and which forms you should file. Turbotax free state filing Dual-status taxpayer. Turbotax free state filing   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Turbotax free state filing Different rules apply for each part of the year. Turbotax free state filing For information on dual-status taxpayers, see Publication 519. Turbotax free state filing Table 1-3. Turbotax free state filing Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Turbotax free state filing 1. Turbotax free state filing   You owe any special taxes, including any of the following. Turbotax free state filing   a. Turbotax free state filing Alternative minimum tax. Turbotax free state filing   b. Turbotax free state filing Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Turbotax free state filing But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Turbotax free state filing   c. Turbotax free state filing Household employment taxes. Turbotax free state filing But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Turbotax free state filing   d. Turbotax free state filing Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Turbotax free state filing   e. Turbotax free state filing Recapture of first-time homebuyer credit. Turbotax free state filing   f. Turbotax free state filing Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Turbotax free state filing   g. Turbotax free state filing Recapture taxes. Turbotax free state filing 2. Turbotax free state filing   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Turbotax free state filing 3. Turbotax free state filing   You had net earnings from self-employment of at least $400. Turbotax free state filing 4. Turbotax free state filing   You had wages of $108. Turbotax free state filing 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Turbotax free state filing Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Turbotax free state filing You had federal income tax withheld or made estimated tax payments. Turbotax free state filing You qualify for the earned income credit. Turbotax free state filing See chapter 36 for more information. Turbotax free state filing You qualify for the additional child tax credit. Turbotax free state filing See chapter 34 for more information. Turbotax free state filing You qualify for the health coverage tax credit. Turbotax free state filing See chapter 37 for more information. Turbotax free state filing You qualify for the American opportunity credit. Turbotax free state filing See chapter 35 for more information. Turbotax free state filing You qualify for the credit for federal tax on fuels. Turbotax free state filing See chapter 37 for more information. Turbotax free state filing Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Turbotax free state filing (But also see Does My Return Have To Be on Paper , later. Turbotax free state filing ) See the discussion under Form 1040 for when you must use that form. Turbotax free state filing Form 1040EZ Form 1040EZ is the simplest form to use. Turbotax free state filing You can use Form 1040EZ if all of the following apply. Turbotax free state filing    Your filing status is single or married filing jointly. Turbotax free state filing If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Turbotax free state filing You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Turbotax free state filing If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Turbotax free state filing You do not claim any dependents. Turbotax free state filing Your taxable income is less than $100,000. Turbotax free state filing Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Turbotax free state filing You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Turbotax free state filing You do not claim any credits other than the earned income credit. Turbotax free state filing You do not owe any household employment taxes on wages you paid to a household employee. Turbotax free state filing If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Turbotax free state filing You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Turbotax free state filing   You must meet all of these requirements to use Form 1040EZ. Turbotax free state filing If you do not, you must use Form 1040A or Form 1040. Turbotax free state filing Figuring tax. Turbotax free state filing   On Form 1040EZ, you can use only the tax table to figure your income tax. Turbotax free state filing You cannot use Form 1040EZ to report any other tax. Turbotax free state filing Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Turbotax free state filing You can use Form 1040A if all of the following apply. Turbotax free state filing    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Turbotax free state filing If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Turbotax free state filing You must use Form 1040. Turbotax free state filing Your taxable income is less than $100,000. Turbotax free state filing Your adjustments to income are for only the following items. Turbotax free state filing Educator expenses. Turbotax free state filing IRA deduction. Turbotax free state filing Student loan interest deduction. Turbotax free state filing Tuition and fees. Turbotax free state filing You do not itemize your deductions. Turbotax free state filing You claim only the following tax credits. Turbotax free state filing The credit for child and dependent care expenses. Turbotax free state filing (See chapter 32. Turbotax free state filing ) The credit for the elderly or the disabled. Turbotax free state filing (See chapter 33. Turbotax free state filing ) The education credits. Turbotax free state filing (See chapter 35. Turbotax free state filing ) The retirement savings contribution credit. Turbotax free state filing (See chapter 37. Turbotax free state filing ) The child tax credit. Turbotax free state filing (See chapter 34. Turbotax free state filing ) The earned income credit. Turbotax free state filing (See chapter 36. Turbotax free state filing ) The additional child tax credit. Turbotax free state filing (See chapter 34. Turbotax free state filing ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Turbotax free state filing (See Publication 525, Taxable and Nontaxable Income. Turbotax free state filing )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Turbotax free state filing   You must meet all these requirements to use Form 1040A. Turbotax free state filing If you do not, you must use Form 1040. Turbotax free state filing Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Turbotax free state filing You can use Form 1040 to report all types of income, deductions, and credits. Turbotax free state filing You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Turbotax free state filing You must use Form 1040 if any of the following apply. Turbotax free state filing    Your taxable income is $100,000 or more. Turbotax free state filing You itemize your deductions on Schedule A. Turbotax free state filing You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Turbotax free state filing You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Turbotax free state filing Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Turbotax free state filing You received $20 or more in tips in any 1 month and did not report all of them to your employer. Turbotax free state filing (See chapter 6. Turbotax free state filing ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Turbotax free state filing You claim any credits other than the credits listed earlier under Form 1040A. Turbotax free state filing You owe the excise tax on insider stock compensation from an expatriated corporation. Turbotax free state filing Your Form W-2 shows an amount in box 12 with a code Z. Turbotax free state filing You had a qualified health savings account funding distribution from your IRA. Turbotax free state filing You are an employee and your employer did not withhold social security and Medicare tax. Turbotax free state filing You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Turbotax free state filing You are a debtor in a bankruptcy case filed after October 16, 2005. Turbotax free state filing You must repay the first-time homebuyer credit. Turbotax free state filing You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Turbotax free state filing Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Turbotax free state filing If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Turbotax free state filing See your tax return instructions for details. Turbotax free state filing If you do not qualify for Free File, then you should check out IRS. Turbotax free state filing gov for low-cost e-file options or Free File Fillable Forms. Turbotax free state filing IRS e-file Table 1-4 lists the benefits of IRS e-file. Turbotax free state filing IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Turbotax free state filing As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Turbotax free state filing However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Turbotax free state filing Using e-file does not affect your chances of an IRS examination of your return. Turbotax free state filing Free File Fillable Forms. Turbotax free state filing   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Turbotax free state filing These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Turbotax free state filing gov, and Apply only to a federal tax return. Turbotax free state filing Electronic return signatures. Turbotax free state filing   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Turbotax free state filing If you are filing online, you must use a Self-Select PIN. Turbotax free state filing If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Turbotax free state filing Self-Select PIN. Turbotax free state filing   The Self-Select PIN method allows you to create your own PIN. Turbotax free state filing If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Turbotax free state filing   A PIN is any combination of five digits you choose except five zeros. Turbotax free state filing If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Turbotax free state filing   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Turbotax free state filing Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Turbotax free state filing AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Turbotax free state filing If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Turbotax free state filing Visit us at IRS. Turbotax free state filing gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Turbotax free state filing (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Turbotax free state filing The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Turbotax free state filing ) You will also be prompted to enter your date of birth. Turbotax free state filing Table 1-4. Turbotax free state filing Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Turbotax free state filing • Free File is available in English and Spanish. Turbotax free state filing • Free File is available online 24 hours a day, 7 days a week. Turbotax free state filing • Get your refund faster by e-filing using Direct Deposit. Turbotax free state filing • Sign electronically with a secure self-selected PIN and file a completely paperless return. Turbotax free state filing • Receive an acknowledgement that your return was received and accepted. Turbotax free state filing • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Turbotax free state filing You can also file a return early and pay the amount you owe by the due date of your return. Turbotax free state filing • Save time by preparing and e-filing federal and state returns together. Turbotax free state filing • IRS computers quickly and automatically check for errors or other missing information. Turbotax free state filing • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Turbotax free state filing You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Turbotax free state filing If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Turbotax free state filing This can be found at IRS. Turbotax free state filing gov. Turbotax free state filing Click on Request an Electronic Filing PIN. Turbotax free state filing Or you can call 1-866-704-7388. Turbotax free state filing Practitioner PIN. Turbotax free state filing   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Turbotax free state filing The practitioner can provide you with details. Turbotax free state filing Form 8453. Turbotax free state filing   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Turbotax free state filing For details, see Form 8453. Turbotax free state filing For more details, visit www. Turbotax free state filing irs. Turbotax free state filing gov/efile and click on “ Individuals. Turbotax free state filing ” Identity Protection PIN. Turbotax free state filing   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Turbotax free state filing If the IRS has not given you this type of number, leave these spaces blank. Turbotax free state filing For more information, see the Instructions for Form 1040A or Form 1040. Turbotax free state filing Power of attorney. Turbotax free state filing   If an agent is signing your return for you, a power of attorney (POA) must be filed. Turbotax free state filing Attach the POA to Form 8453 and file it using that form's instructions. Turbotax free state filing See Signatures , later, for more information on POAs. Turbotax free state filing State returns. Turbotax free state filing   In most states, you can file an electronic state return simultaneously with your federal return. Turbotax free state filing For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Turbotax free state filing irs. Turbotax free state filing gov/efile. Turbotax free state filing Refunds. Turbotax free state filing   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Turbotax free state filing With e-file, your refund will be issued faster than if you filed on paper. Turbotax free state filing   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Turbotax free state filing See Offset against debts under Refunds, later. Turbotax free state filing Refund inquiries. Turbotax free state filing   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Turbotax free state filing See Refund Information , later. Turbotax free state filing Amount you owe. Turbotax free state filing   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Turbotax free state filing See How To Pay , later, for information on how to pay the amount you owe. Turbotax free state filing Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Turbotax free state filing A computer with Internet access and tax preparation software are all you need. Turbotax free state filing Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Turbotax free state filing IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Turbotax free state filing For information, visit www. Turbotax free state filing irs. Turbotax free state filing gov/efile. Turbotax free state filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Turbotax free state filing Others offer it for a fee. Turbotax free state filing Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Turbotax free state filing Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Turbotax free state filing The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Turbotax free state filing Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Turbotax free state filing To find a site near you, call 1-800-906-9887. Turbotax free state filing Or to find the nearest AARP TaxAide site, visit AARP's website at www. Turbotax free state filing aarp. Turbotax free state filing org/taxaide or call 1-888-227-7669. Turbotax free state filing For more information on these programs, go to IRS. Turbotax free state filing gov and enter keyword “VITA” in the search box. Turbotax free state filing Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Turbotax free state filing You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Turbotax free state filing Note. Turbotax free state filing Tax professionals may charge a fee for IRS e-file. Turbotax free state filing Fees can vary depending on the professional and the specific services rendered. Turbotax free state filing When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Turbotax free state filing For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Turbotax free state filing Table 1-5. Turbotax free state filing When To File Your 2013 Return For U. Turbotax free state filing S. Turbotax free state filing citizens and residents who file returns on a calendar year. Turbotax free state filing   For Most Taxpayers For Certain Taxpayers Outside the U. Turbotax free state filing S. Turbotax free state filing No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Turbotax free state filing When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Turbotax free state filing —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Turbotax free state filing Filing paper returns on time. Turbotax free state filing   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Turbotax free state filing If you send your return by registered mail, the date of the registration is the postmark date. Turbotax free state filing The registration is evidence that the return was delivered. Turbotax free state filing If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Turbotax free state filing The postmarked certified mail receipt is evidence that the return was delivered. Turbotax free state filing Private delivery services. Turbotax free state filing   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Turbotax free state filing The private delivery service can tell you how to get written proof of this date. Turbotax free state filing   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Turbotax free state filing gov and enter “private delivery service” in the search box. Turbotax free state filing   The following are designated private delivery services. Turbotax free state filing DHL Express (DHL): Same Day Service. Turbotax free state filing Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Turbotax free state filing United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Turbotax free state filing M. Turbotax free state filing , UPS Worldwide Express Plus, and UPS Worldwide Express. Turbotax free state filing Filing electronic returns on time. Turbotax free state filing   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Turbotax free state filing An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Turbotax free state filing   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Turbotax free state filing The date and time in your time zone controls whether your electronically filed return is timely. Turbotax free state filing Filing late. Turbotax free state filing   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Turbotax free state filing For more information, see Penalties , later. Turbotax free state filing Also see Interest under Amount You Owe. Turbotax free state filing   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Turbotax free state filing Nonresident alien. Turbotax free state filing    If you are a nonresident alien and earn wages subject to U. Turbotax free state filing S. Turbotax free state filing income tax withholding, your 2013 U. Turbotax free state filing S. Turbotax free state filing income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Turbotax free state filing   If you do not earn wages subject to U. Turbotax free state filing S. Turbotax free state filing income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Turbotax free state filing See Publication 519 for more filing information. Turbotax free state filing Filing for a decedent. Turbotax free state filing   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Turbotax free state filing See Publication 559. Turbotax free state filing Extensions of Time To File You may be able to get an extension of time to file your return. Turbotax free state filing There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Turbotax free state filing Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Turbotax free state filing Example. Turbotax free state filing If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Turbotax free state filing If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Turbotax free state filing You may also be charged penalties, discussed later. Turbotax free state filing How to get the automatic extension. Turbotax free state filing   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Turbotax free state filing E-file options. Turbotax free state filing   There are two ways you can use e-file to get an extension of time to file. Turbotax free state filing Complete Form 4868, Application for Automatic Extension of Time To File U. Turbotax free state filing S. Turbotax free state filing Individual Income Tax Return, to use as a worksheet. Turbotax free state filing If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Turbotax free state filing If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Turbotax free state filing E-file using your personal computer or a tax professional. Turbotax free state filing    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Turbotax free state filing You will need to provide certain information from your tax return for 2012. Turbotax free state filing If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Turbotax free state filing E-file and pay by credit or debit card or by direct transfer from your bank account. Turbotax free state filing   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Turbotax free state filing You can do this by phone or over the Internet. Turbotax free state filing You do not file Form 4868. Turbotax free state filing See Pay online , under How To Pay, later in this chapter. Turbotax free state filing Filing a paper Form 4868. Turbotax free state filing   You can get an extension of time to file by filing a paper Form 4868. Turbotax free state filing Mail it to the address shown in the form instructions. Turbotax free state filing   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Turbotax free state filing ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Turbotax free state filing When to file. Turbotax free state filing   You must request the automatic extension by the due date for your return. Turbotax free state filing You can file your return any time before the 6-month extension period ends. Turbotax free state filing When you file your return. Turbotax free state filing   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Turbotax free state filing If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Turbotax free state filing Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Turbotax free state filing Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Turbotax free state filing S. Turbotax free state filing citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Turbotax free state filing However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Turbotax free state filing If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Turbotax free state filing See Individuals Serving in Combat Zone , later, for special rules that apply to you. Turbotax free state filing Married taxpayers. Turbotax free state filing   If you file a joint return, only one spouse has to qualify for this automatic extension. Turbotax free state filing If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Turbotax free state filing How to get the extension. Turbotax free state filing   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Turbotax free state filing (See the situations listed under (2), earlier. Turbotax free state filing ) Extensions beyond 2 months. Turbotax free state filing   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Turbotax free state filing File Form 4868 and check the box on line 8. Turbotax free state filing No further extension. Turbotax free state filing   An extension of more than 6 months will generally not be granted. Turbotax free state filing However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Turbotax free state filing For more information, see When To File and Pay in Publication 54. Turbotax free state filing Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Turbotax free state filing This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Turbotax free state filing Combat zone. Turbotax free state filing   For purposes of the automatic extension, the term “combat zone” includes the following areas. Turbotax free state filing The Arabian peninsula area, effective January 17, 1991. Turbotax free state filing The Kosovo area, effective March 24, 1999. Turbotax free state filing Afghanistan area, effective September 19, 2001. Turbotax free state filing   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Turbotax free state filing The publication also has information about other tax benefits available to military personnel serving in a combat zone. Turbotax free state filing Extension period. Turbotax free state filing   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Turbotax free state filing   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Turbotax free state filing For example, you have 3½ months (January 1 – April 15) to file your tax return. Turbotax free state filing Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Turbotax free state filing See Extension of Deadlines in Publication 3 for more information. Turbotax free state filing   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Turbotax free state filing How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Turbotax free state filing It also explains how to complete certain sections of the form. Turbotax free state filing You may find Table 1-6 helpful when you prepare your paper return. Turbotax free state filing Table 1-6. Turbotax free state filing Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Turbotax free state filing 2 — Get the forms, schedules, and publications you need. Turbotax free state filing 3 — Fill in your return. Turbotax free state filing 4 — Check your return to make sure it is correct. Turbotax free state filing 5 — Sign and date your return. Turbotax free state filing 6 — Attach all required forms and schedules. Turbotax free state filing Electronic returns. Turbotax free state filing   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Turbotax free state filing Substitute tax forms. Turbotax free state filing   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Turbotax free state filing Form W-2. Turbotax free state filing   If you were an employee, you should receive Form W-2 from your employer. Turbotax free state filing You will need the information from this form to prepare your return. Turbotax free state filing See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Turbotax free state filing   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Turbotax free state filing If it is mailed, you should allow adequate time to receive it before contacting your employer. Turbotax free state filing If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Turbotax free state filing When you request IRS help, be prepared to provide the following information. Turbotax free state filing Your name, address (including ZIP code), and phone number. Turbotax free state filing Your SSN. Turbotax free state filing Your dates of employment. Turbotax free state filing Your employer's name, address (including ZIP code), and phone number. Turbotax free state filing Form 1099. Turbotax free state filing   If you received certain types of income, you may receive a Form 1099. Turbotax free state filing For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Turbotax free state filing If it is mailed, you should allow adequate time to receive it before contacting the payer. Turbotax free state filing If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Turbotax free state filing When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Turbotax free state filing A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Turbotax free state filing You must account for your income and expenses in a way that clearly shows your taxable income. Turbotax free state filing The way you do this is called an accounting method. Turbotax free state filing This section explains which accounting periods and methods you can use. Turbotax free state filing Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Turbotax free state filing If you do not use a calendar year, your accounting period is a fiscal year. Turbotax free state filing A regular fiscal year is a 12-month period that ends on the last day of any month except December. Turbotax free state filing A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Turbotax free state filing You choose your accounting period (tax year) when you file your first income tax return. Turbotax free state filing It cannot be longer than 12 months. Turbotax free state filing More information. Turbotax free state filing   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Turbotax free state filing Accounting Methods Your accounting method is the way you account for your income and expenses. Turbotax free state filing Most taxpayers use either the cash method or an accrual method. Turbotax free state filing You choose a method when you file your first income tax return. Turbotax free state filing If you want to change your accounting method after that, you generally must get IRS approval. Turbotax free state filing Cash method. Turbotax free state filing   If you use this method, report all items of income in the year in which you actually or constructively receive them. Turbotax free state filing Generally, you deduct all expenses in the year you actually pay them. Turbotax free state filing This is the method most individual taxpayers use. Turbotax free state filing Constructive receipt. Turbotax free state filing   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Turbotax free state filing You do not need to have physical possession of it. Turbotax free state filing For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Turbotax free state filing Garnisheed wages. Turbotax free state filing   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Turbotax free state filing You must include these wages in income for the year you would have received them. Turbotax free state filing Debts paid for you. Turbotax free state filing   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Turbotax free state filing See Canceled Debts in chapter 12 for more information. Turbotax free state filing Payment to third party. Turbotax free state filing   If a third party is paid income from property you own, you have constructively received the income. Turbotax free state filing It is the same as if you had actually received the income and paid it to the third party. Turbotax free state filing Payment to an agent. Turbotax free state filing   Income an agent receives for you is income you constructively received in the year the agent receives it. Turbotax free state filing If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Turbotax free state filing Check received or available. Turbotax free state filing   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Turbotax free state filing A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Turbotax free state filing It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Turbotax free state filing It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Turbotax free state filing No constructive receipt. Turbotax free state filing   There may be facts to show that you did not constructively receive income. Turbotax free state filing Example. Turbotax free state filing Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Turbotax free state filing Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Turbotax free state filing Accrual method. Turbotax free state filing   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Turbotax free state filing You generally deduct your expenses when you incur them, rather than when you pay them. Turbotax free state filing Income paid in advance. Turbotax free state filing   An advance payment of income is generally included in gross income in the year you receive it. Turbotax free state filing Your method of accounting does not matter as long as the income is available to you. Turbotax free state filing An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Turbotax free state filing   A limited deferral until the next tax year may be allowed for certain advance payments. Turbotax free state filing See Publication 538 for specific information. Turbotax free state filing Additional information. Turbotax free state filing   For more information on accounting methods, including how to change your accounting method, see Publication 538. Turbotax free state filing Social Security Number (SSN) You must enter your SSN on your return. Turbotax free state filing If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Turbotax free state filing If you are filing a joint return, include the SSNs in the same order as the names. Turbotax free state filing Use this same order in submitting other forms and documents to the IRS. Turbotax free state filing Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Turbotax free state filing If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Turbotax free state filing If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Turbotax free state filing If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Turbotax free state filing Name change. Turbotax free state filing   If you changed your name because of marriage, divorce, etc. Turbotax free state filing , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Turbotax free state filing This prevents delays in processing your return and issuing refunds. Turbotax free state filing It also safeguards your future social security benefits. Turbotax free state filing Dependent's SSN. Turbotax free state filing   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Turbotax free state filing This requirement applies to all dependents (not just your children) claimed on your tax return. Turbotax free state filing Exception. Turbotax free state filing    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Turbotax free state filing The document must show that the child was born alive. Turbotax free state filing No SSN. Turbotax free state filing   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Turbotax free state filing It usually takes about 2 weeks to get an SSN. Turbotax free state filing If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Turbotax free state filing   If you are a U. Turbotax free state filing S. Turbotax free state filing citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Turbotax free state filing If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Turbotax free state filing   Form SS-5 is available at any SSA office, on the Internet at www. Turbotax free state filing socialsecurity. Turbotax free state filing gov, or by calling 1-800-772-1213. Turbotax free state filing If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Turbotax free state filing   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Turbotax free state filing   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Turbotax free state filing Adoption taxpayer identification number (ATIN). Turbotax free state filing   If you are in the process of adopting a child who is a U. Turbotax free state filing S. Turbotax free state filing citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Turbotax free state filing    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Turbotax free state filing S. Turbotax free state filing Adoptions, with the IRS to get an ATIN if all of the following are true. Turbotax free state filing You have a child living with you who was placed in your home for legal adoption. Turbotax free state filing You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Turbotax free state filing You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Turbotax free state filing You are eligible to claim the child as a dependent on your tax return. Turbotax free state filing After the adoption is final, you must apply for an SSN for the child. Turbotax free state filing You cannot continue using the ATIN. Turbotax free state filing   See Form W-7A for more information. Turbotax free state filing Nonresident alien spouse. Turbotax free state filing   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Turbotax free state filing If your spouse is not eligible for an SSN, see the following discussion on ITINs. Turbotax free state filing Individual taxpayer identification number (ITIN). Turbotax free state filing   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Turbotax free state filing This also applies to an alien spouse or dependent. Turbotax free state filing To apply for an ITIN, file Form W-7 with the IRS. Turbotax free state filing It usually takes about 6 to 10 weeks to get an ITIN. Turbotax free state filing Enter the ITIN on your tax return wherever an SSN is requested. Turbotax free state filing    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Turbotax free state filing See the Form W-7 instructions for how and where to file. Turbotax free state filing You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Turbotax free state filing ITIN for tax use only. Turbotax free state filing   An ITIN is for tax use only. Turbotax free state filing It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Turbotax free state filing S. Turbotax free state filing law. Turbotax free state filing Penalty for not providing social security number. Turbotax free state filing   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Turbotax free state filing See the discussion on Penalties , later, for more information. Turbotax free state filing SSN on correspondence. Turbotax free state filing   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Turbotax free state filing Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Turbotax free state filing Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Turbotax free state filing If you want $3 to go to this fund, check the box. Turbotax free state filing If you are filing a joint return, your spouse can also have $3 go to the fund. Turbotax free state filing If you check a box, your tax or refund will not change. Turbotax free state filing Computations The following information may be useful in making the return easier to complete. Turbotax free state filing Rounding off dollars. Turbotax free state filing   You can round off cents to whole dollars on your return and schedules. Turbotax free state filing If you do round to whole dollars, you must round all amounts. Turbotax free state filing To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Turbotax free state filing For example, $1. Turbotax free state filing 39 becomes $1 and $2. Turbotax free state filing 50 becomes $3. Turbotax free state filing   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Turbotax free state filing Example. Turbotax free state filing You receive two Forms W-2: one showing wages of $5,000. Turbotax free state filing 55 and one showing wages of $18,500. Turbotax free state filing 73. Turbotax free state filing On Form 1040, line 7, you would enter $23,501 ($5,000. Turbotax free state filing 55 + $18,500. Turbotax free state filing 73 = $23,501. Turbotax free state filing 28), not $23,502 ($5,001 + $18,501). Turbotax free state filing Equal amounts. Turbotax free state filing   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Turbotax free state filing Example. Turbotax free state filing Line 1 is $500. Turbotax free state filing Line 3 is $500. Turbotax free state filing Line 5 asks you to enter the smaller of line 1 or 3. Turbotax free state filing Enter $500 on line 5. Turbotax free state filing Negative amounts. Turbotax free state filing   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Turbotax free state filing To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Turbotax free state filing Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Turbotax free state filing You may be able to file a paperless return using IRS e-file. Turbotax free state filing There's nothing to attach or mail, not even your Forms W-2. Turbotax free state filing See Does My Return Have To Be on Paper, earlier. Turbotax free state filing Form W-2. Turbotax free state filing   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Turbotax free state filing You should have a Form W-2 from each employer. Turbotax free state filing If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Turbotax free state filing Attach it to the front page of your paper return, not to any attachments. Turbotax free state filing For more information, see Form W-2 in chapter 4. Turbotax free state filing   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Turbotax free state filing , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Turbotax free state filing Form 1040EZ. Turbotax free state filing   There are no additional schedules to file with Form 1040EZ. Turbotax free state filing Form 1040A. Turbotax free state filing   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Turbotax free state filing Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Turbotax free state filing Do not attach items unless required to do so. Turbotax free state filing Form 1040. Turbotax free state filing   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Turbotax free state filing Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Turbotax free state filing Do not attach items unless required to do so. Turbotax free state filing Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Turbotax free state filing If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
Español

Tribal Governments

Official information and services from the U.S. government

The Turbotax Free State Filing

Turbotax free state filing IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Turbotax free state filing   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Turbotax free state filing 25% of an eligible employee's compensation. Turbotax free state filing $40,000 (subject to cost-of-living adjustments after 2002). Turbotax free state filing Deduction limit. Turbotax free state filing   For years beginning after 2001, the following changes apply to the SEP deduction limit. Turbotax free state filing Elective deferrals (SARSEPs). Turbotax free state filing   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Turbotax free state filing Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Turbotax free state filing Definition of compensation. Turbotax free state filing    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Turbotax free state filing More information. Turbotax free state filing   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Turbotax free state filing 403(b) Plans Figuring catch-up contributions. Turbotax free state filing   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Turbotax free state filing Qualified retirement plans. Turbotax free state filing 403(b) plans. Turbotax free state filing Simplified employee pensions (SEP). Turbotax free state filing SIMPLE plans. Turbotax free state filing   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Turbotax free state filing For 2002, the limit is $1,000. Turbotax free state filing Rollovers to and from 403(b) plans. Turbotax free state filing   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Turbotax free state filing This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Turbotax free state filing Years of service for church employees and ministers. Turbotax free state filing   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Turbotax free state filing Prior law required church employees and ministers to figure years of service separately for each employer. Turbotax free state filing   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Turbotax free state filing Foreign missionaries. Turbotax free state filing   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Turbotax free state filing More information. Turbotax free state filing   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Turbotax free state filing Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Turbotax free state filing For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Turbotax free state filing The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Turbotax free state filing More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Turbotax free state filing Prev  Up  Next   Home   More Online Publications