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1040ez File Online Free

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1040ez File Online Free

1040ez file online free 33. 1040ez file online free   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). 1040ez file online free This chapter explains the following. 1040ez file online free Who qualifies for the credit for the elderly or the disabled. 1040ez file online free How to claim the credit. 1040ez file online free You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 1040ez file online free Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. 1040ez file online free You are a qualified individual. 1040ez file online free Your income is not more than certain limits. 1040ez file online free You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. 1040ez file online free Use Figure 33-A first to see if you are a qualified individual. 1040ez file online free If you are, go to Table 33-1 to make sure your income is not too high to take the credit. 1040ez file online free You can take the credit only if you file Form 1040 or Form 1040A. 1040ez file online free You cannot take the credit if you file Form 1040EZ. 1040ez file online free Qualified Individual You are a qualified individual for this credit if you are a U. 1040ez file online free S. 1040ez file online free citizen or resident alien, and either of the following applies. 1040ez file online free You were age 65 or older at the end of 2013. 1040ez file online free You were under age 65 at the end of 2013 and all three of the following statements are true. 1040ez file online free You retired on permanent and total disability (explained later). 1040ez file online free You received taxable disability income for 2013. 1040ez file online free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040ez file online free Age 65. 1040ez file online free   You are considered to be age 65 on the day before your 65th birthday. 1040ez file online free Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez file online free U. 1040ez file online free S. 1040ez file online free Citizen or Resident Alien You must be a U. 1040ez file online free S. 1040ez file online free citizen or resident alien (or be treated as a resident alien) to take the credit. 1040ez file online free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040ez file online free Exceptions. 1040ez file online free   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040ez file online free S. 1040ez file online free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040ez file online free S. 1040ez file online free resident alien. 1040ez file online free If you make that choice, both you and your spouse are taxed on your worldwide incomes. 1040ez file online free If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040ez file online free S. 1040ez file online free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040ez file online free S. 1040ez file online free resident alien for the entire year. 1040ez file online free In that case, you may be allowed to take the credit. 1040ez file online free For information on these choices, see chapter 1 of Publication 519, U. 1040ez file online free S. 1040ez file online free Tax Guide for Aliens. 1040ez file online free Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040ez file online free However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040ez file online free Head of household. 1040ez file online free   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. 1040ez file online free See Head of Household in chapter 2 for the tests you must meet. 1040ez file online free Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). 1040ez file online free You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 1040ez file online free Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040ez file online free If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040ez file online free Permanent and total disability. 1040ez file online free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040ez file online free A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040ez file online free See Physician's statement , later. 1040ez file online free Substantial gainful activity. 1040ez file online free   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040ez file online free Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040ez file online free   Substantial gainful activity is not work you do to take care of yourself or your home. 1040ez file online free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040ez file online free However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040ez file online free    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040ez file online free Sheltered employment. 1040ez file online free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 1040ez file online free These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 1040ez file online free   Compared to commercial employment, pay is lower for sheltered employment. 1040ez file online free Therefore, one usually does not look for sheltered employment if he or she can get other employment. 1040ez file online free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 1040ez file online free Physician's statement. 1040ez file online free   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040ez file online free You can use the statement in the Instructions for Schedule R. 1040ez file online free    Figure 33-A. 1040ez file online free Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040ez file online free Please click the link to view the image. 1040ez file online free Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 1040ez file online free Veterans. 1040ez file online free   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040ez file online free VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040ez file online free You can get this form from your local VA regional office. 1040ez file online free Physician's statement obtained in earlier year. 1040ez file online free   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040ez file online free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 1040ez file online free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 1040ez file online free   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 1040ez file online free Table 33-1. 1040ez file online free Income Limits IF your filing status is . 1040ez file online free . 1040ez file online free . 1040ez file online free THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. 1040ez file online free . 1040ez file online free . 1040ez file online free   Your adjusted gross income (AGI)* is equal to or more than. 1040ez file online free . 1040ez file online free . 1040ez file online free     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040ez file online free . 1040ez file online free . 1040ez file online free   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. 1040ez file online free Disability income. 1040ez file online free   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040ez file online free Disability income must meet both of the following requirements. 1040ez file online free It must be paid under your employer's accident or health plan or pension plan. 1040ez file online free It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 1040ez file online free Payments that are not disability income. 1040ez file online free   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040ez file online free Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040ez file online free   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040ez file online free Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 1040ez file online free Income Limits To determine if you can claim the credit, you must consider two income limits. 1040ez file online free The first limit is the amount of your adjusted gross income (AGI). 1040ez file online free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 1040ez file online free The limits are shown in Table 33-1. 1040ez file online free If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 1040ez file online free See How to Claim the Credit , later. 1040ez file online free If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. 1040ez file online free How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. 1040ez file online free Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). 1040ez file online free If you want the IRS to figure your tax, see chapter 30. 1040ez file online free Form 1040. 1040ez file online free   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. 1040ez file online free Form 1040A. 1040ez file online free   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. 1040ez file online free Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. 1040ez file online free Next, fill out Schedule R, Part III. 1040ez file online free If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. 1040ez file online free If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. 1040ez file online free For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. 1040ez file online free Limit on credit. 1040ez file online free   The amount of the credit you can claim is generally limited to the amount of your tax. 1040ez file online free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 1040ez file online free Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in Connecticut

CT-2012-48, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of Connecticut may qualify for tax relief from the Internal Revenue Service.

The President has declared Fairfield, Middlesex, New Haven and New London counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 27 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 27 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 27 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Connecticut/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 04-Nov-2013

The 1040ez File Online Free

1040ez file online free Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ez file online free Tax questions. 1040ez file online free Useful Items - You may want to see: What's New Standard mileage rate. 1040ez file online free  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. 1040ez file online free See Travel by car under Deductible Moving Expenses. 1040ez file online free Reminders Future developments. 1040ez file online free  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. 1040ez file online free irs. 1040ez file online free gov/pub521. 1040ez file online free Change of address. 1040ez file online free  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. 1040ez file online free Mail it to the Internal Revenue Service Center for your old address. 1040ez file online free Addresses for the service centers are on the back of the form. 1040ez file online free If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. 1040ez file online free Photographs of missing children. 1040ez file online free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez file online free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez file online free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez file online free Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. 1040ez file online free It includes the following topics. 1040ez file online free Who can deduct moving expenses. 1040ez file online free What moving expenses are deductible. 1040ez file online free What moving expenses are not deductible. 1040ez file online free How a reimbursement affects your moving expense deduction. 1040ez file online free How and when to report moving expenses. 1040ez file online free Special rules for members of the Armed Forces. 1040ez file online free Form 3903, Moving Expenses, is used to claim the moving expense deduction. 1040ez file online free An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. 1040ez file online free You may be able to deduct moving expenses whether you are self-employed or an employee. 1040ez file online free Your expenses generally must be related to starting work at your new job location. 1040ez file online free However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. 1040ez file online free See Who Can Deduct Moving Expenses. 1040ez file online free Recordkeeping. 1040ez file online free    It is important to maintain an accurate record of expenses you paid to move. 1040ez file online free You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. 1040ez file online free Also, you should save your Form W-2 and statements of reimbursement from your employer. 1040ez file online free Comments and suggestions. 1040ez file online free   We welcome your comments about this publication and your suggestions for future editions. 1040ez file online free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez file online free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez file online free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez file online free   You can send your comments from www. 1040ez file online free irs. 1040ez file online free gov/formspubs/. 1040ez file online free Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez file online free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez file online free Ordering forms and publications. 1040ez file online free   Visit www. 1040ez file online free irs. 1040ez file online free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez file online free Internal Revenue Service 1201 N. 1040ez file online free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez file online free   If you have a tax question, check the information available on IRS. 1040ez file online free gov or call 1-800-829-1040. 1040ez file online free We cannot answer tax questions sent to either of the above addresses. 1040ez file online free Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. 1040ez file online free S. 1040ez file online free Individual Income Tax Return 1040X Amended U. 1040ez file online free S. 1040ez file online free Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. 1040ez file online free Prev  Up  Next   Home   More Online Publications