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1040 Ez Instructions1040 ez instructions Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 1040 ez instructions However, you can still choose to use the previous carryback period. 1040 ez instructions You also can choose not to carry back an NOL and only carry it forward. 1040 ez instructions Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 1040 ez instructions The instructions for this form will be revised to reflect the new law. 1040 ez instructions Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. 1040 ez instructions A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. 1040 ez instructions Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. 1040 ez instructions Other 2001 Changes Other changes are discussed in the following chapters. 1040 ez instructions Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. 1040 ez instructions You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). 1040 ez instructions This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. 1040 ez instructions Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. 1040 ez instructions Eligible educator. 1040 ez instructions You are an eligible educator if, for the tax year, you meet the following requirements. 1040 ez instructions You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. 1040 ez instructions You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. 1040 ez instructions Qualified expenses. 1040 ez instructions These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. 1040 ez instructions For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. 1040 ez instructions To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. 1040 ez instructions The interest on qualified U. 1040 ez instructions S. 1040 ez instructions savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. 1040 ez instructions Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. 1040 ez instructions This provision, as it applies to the AMT, was originally scheduled to expire after 2001. 1040 ez instructions Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. 1040 ez instructions Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. 1040 ez instructions Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. 1040 ez instructions Before 2003, the amounts were $200 and $400. 1040 ez instructions The same rule applies for the exclusion of employer-provided dependent care benefits. 1040 ez instructions For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. 1040 ez instructions Prev Up Next Home More Online Publications
Consumer Resources for Military Personnel
Today's military family faces many common consumer challenges, as well as the additional stress associated with frequent separation. To ease such difficulties, Family Centers, along with the other programs described below, provide help and support for military families.
On This Page
U.S. Military Family Centers
Located on most military installations, Family Centers provide information, life skills education, and support services to military members and their families. One key function of a Family Center is to link people with appropriate services available in the local community and/or through state and federal assistance programs such as those related to health and human services, school systems, employment assistance, law enforcement and recreation.
Airman and Family Readiness Centers (A&FRC)
A&FRCs are located on every Air Force Installation and offer a wealth of to Airmen and their families. One-on-one consultations are available on information such as financial management, transition assistance, spouse employment, readiness, deployment, family life and relocation assistance.
Marine Corps Community Services (MCCS)
Headquarters and Service Battalion, Henderson Hall
1550 Southgate Rd.
Building 29, Room 305 Arlington, VA 22214-5103
The Personal and Family Readiness Division (MR) provides a number of Marine Corps personnel service programs, such as Casualty Assistance, DEERS Dependency Determination, Voting Assistance, Postal Services, and Personal Claims.
Commander, Navy Installations Command
Fleet and Family Support Programs
716 Sicard St., SE, Suite 1000
Washington Navy Yard, DC 20374-5140
The Fleet and Family Support Program delivered by Commander, Navy Installations Command, provides support, references, information and a wide range of assistance for members of the Navy and their families to meet the unique challenges of the military lifestyle. Up-to-date news, messages, links and resources are provided, including assistance with relocation, employment, career and benefits, healthy lifestyles, casualties, domestic violence, and retirement.
Family and Morale, Welfare and Recreation Command
Directorate, Army Community Service
4700 King St., NW
Alexandria, VA 22302
The Army provides comprehensive information on the support available to personnel and families, including resources to strengthen home and family life, Army basic training, lifelong learning, finances, employment, relevant news, along with links to other resources
U.S. Coast Guard
Office of Worklife
2100 Second St., SW, Stop 7013
Washington, DC 20593-7001
The U.S. Coast Guard can provide key resources, including core publications, career information and related news, as well as comprehensive background about its mission, community services, history, photos and reports.
Military OneSource is a comprehensive resource for military members and their families relating to nearly every aspect of personal and professional life, with topics that range from health and wellness, finances, family matters and resiliency. The website includes blogs, discussion boards, podcasts and live chat. You may also call them at 1-800-342-9647.
National Resource Directory provides wounded, ill and injured service members, veterans, their families and those who support them with a web-based yellow book. It provides information on, and access to, the full range of medical and non-medical services and resources needed to achieve their personal and professional goals across the transitions from recovery to rehabilitation to community reintegration. The National Resource Directory is an online partnership of the Departments of Defense, Labor and Veterans Affairs and provides links to the services and resources of federal, state and local governmental agencies; veterans' service, non-profit, community based and philanthropic organizations; professional associations and academic institutions.
Additional Consumer Resources for Military Personnel
Be sure to take advantage of resources designed for military personnel and their families. Check with family readiness centers on your installation to get access to financial help.
The Consumer Financial Protection Bureau’s Office of Servicemember Affairs offers resources to plan your financial future and prevent being victim of fraud.
The Better Business Bureau also offers consumer education and advocacy to service members through their Military Line®.
Predatory Lending Restrictions
As of October 1, 2007, the Talent Nelson amendment to the John Warner National Defense Authorization Act allows the Department of Defense to regulate the terms of payday loans, vehicle title loans and tax refund loans to active duty service members and their dependents. These three products have high interest rates, coupled with short payback terms.
The rule for service members and their dependents limits the annual percentage rate on these loans to 36%. All fees and charges should be included in the calculation of the rate. The rule also prohibits contracts requiring the use of a check or access to a bank account, mandatory arbitration, and unreasonable legal notice. Any credit agreement subject to the regulation that fails to comply with this regulation is void and cannot be enforced. The rule further provides that a creditor or assignee that knowingly violates the regulation shall be subject to certain criminal penalties.
The Department of Defense strongly encourages service members and their families to choose alternatives which are designed to help resolve financial crises, rebuild credit ratings and establish savings for emergencies. Payday loans, vehicle title loans and tax refund loans can propel an already over extended borrower into a deeper spiral of debt.