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1040ez Instruction Book

Can I Efile 1040nrTax Return Preparation State Income Taxes1040x How ToFree State Tax Forms OnlineFree Amended Tax Return OnlineAmend Income Tax2013 Colo State Tax Forms1040ez CalculatorUnemployed Tax Filing1040x Form 2013Efile 2012 TaxesFree 1040x Filing2013 Tax Form 1040ez1040ez Filing TableHrblock OnlineFile Federal Taxes OnlineI Need To File My 2010 Taxes1040 Ez 2012Where Can I File My Taxes Electronically For FreeFree Turbo Tax 2013Federal Tax Return Forms2011 Tax Tables Federal1040ez 2012 InstructionsWhere Can I Get My State Taxes Done For Free1040 Ez 2011How To Amend My Taxes OnlineTax Extension OnlineH&r Block Free 1040ezMyfreetaxs2012 Amended Tax ReturnState Of Illinois Tax Filing OnlineHow Do You Fill Out A 1040x Form2014 Ez Tax Form1040a Or 1040ezIncome Tax Filing ExtensionFreestatetaxreturns1040ez Income Tax FormTax Return Forms 2011Amend 2011 Tax Return FormI Need To Amend My 2012 Tax Return

1040ez Instruction Book

1040ez instruction book Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040ez instruction book Ordering forms and publications. 1040ez instruction book Tax questions. 1040ez instruction book What's New Alternative minimum tax exemption increased. 1040ez instruction book  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). 1040ez instruction book Earned income credit. 1040ez instruction book  The maximum amount of income you can earn and still get the credit has increased. 1040ez instruction book You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. 1040ez instruction book For more information, see Earned Income Credit , later. 1040ez instruction book Exemption phaseout. 1040ez instruction book  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. 1040ez instruction book For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. 1040ez instruction book For more information, see Phaseout of Exemptions in Publication 501. 1040ez instruction book Limit on itemized deductions. 1040ez instruction book   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. 1040ez instruction book See Overall limitation , later. 1040ez instruction book Medical and dental expenses. 1040ez instruction book   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. 1040ez instruction book 5% of their adjusted gross income (10% for taxpayers under 65). 1040ez instruction book Same-sex marriages. 1040ez instruction book  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. 1040ez instruction book For more information, see Publication 501. 1040ez instruction book Reminders Future developments. 1040ez instruction book  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. 1040ez instruction book irs. 1040ez instruction book gov/pub554. 1040ez instruction book Tax return preparers. 1040ez instruction book  Choose your preparer carefully. 1040ez instruction book If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. 1040ez instruction book Remember, however, that you are still responsible for the accuracy of every item entered on your return. 1040ez instruction book If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. 1040ez instruction book Sale of home by surviving spouse. 1040ez instruction book  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. 1040ez instruction book For more information, see Sale of Home , later. 1040ez instruction book Third party designee. 1040ez instruction book  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. 1040ez instruction book This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. 1040ez instruction book It also allows your designee to perform certain actions. 1040ez instruction book See your income tax return instructions for details. 1040ez instruction book Employment tax withholding. 1040ez instruction book  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. 1040ez instruction book Photographs of missing children. 1040ez instruction book  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez instruction book Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez instruction book 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 instruction book Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. 1040ez instruction book The publication will help you determine if you need to file a return and, if so, what items to report on your return. 1040ez instruction book Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. 1040ez instruction book Table I has a list of questions you may have about filing your federal tax return. 1040ez instruction book To the right of each question is the location of the answer in this publication. 1040ez instruction book Also, at the back of this publication there is an index to help you search for the topic you need. 1040ez instruction book While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. 1040ez instruction book The following are some examples. 1040ez instruction book Higher gross income threshold for filing. 1040ez instruction book You must be age 65 or older at the end of the year to get this benefit. 1040ez instruction book You are considered age 65 on the day before your 65th birthday. 1040ez instruction book Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. 1040ez instruction book Higher standard deduction. 1040ez instruction book If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 1040ez instruction book You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. 1040ez instruction book Credit for the elderly or the disabled. 1040ez instruction book If you qualify, you may benefit from the credit for the elderly or the disabled. 1040ez instruction book To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. 1040ez instruction book Return preparation assistance. 1040ez instruction book   The IRS wants to make it easier for you to file your federal tax return. 1040ez instruction book You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. 1040ez instruction book Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040ez instruction book   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. 1040ez instruction book For the VITA/TCE site nearest you, contact your local IRS office. 1040ez instruction book For more information, see Free help with your tax return under How To Get Tax Help. 1040ez instruction book   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. 1040ez instruction book When asked, be ready to press in or speak your 5-digit ZIP code. 1040ez instruction book Or, you can visit their website on the Internet at www. 1040ez instruction book aarp. 1040ez instruction book org/money/taxaide. 1040ez instruction book Comments and suggestions. 1040ez instruction book   We welcome your comments about this publication and your suggestions for future editions. 1040ez instruction book   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez instruction book NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez instruction book Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instruction book   You can send your comments from www. 1040ez instruction book irs. 1040ez instruction book gov/formspubs/. 1040ez instruction book Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez instruction book ”   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 instruction book Ordering forms and publications. 1040ez instruction book   Visit www. 1040ez instruction book irs. 1040ez instruction book 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 business days after your request is received. 1040ez instruction book Internal Revenue Service 1201 N. 1040ez instruction book Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez instruction book   If you have a tax question, check the information available on IRS. 1040ez instruction book gov or call 1-800-829-1040. 1040ez instruction book We cannot answer tax questions sent to either of the above addresses. 1040ez instruction book Table I. 1040ez instruction book What You Should Know About Federal Taxes Note. 1040ez instruction book The following is a list of questions you may have about filling out your federal income tax return. 1040ez instruction book  To the right of each question is the location of the answer in this publication. 1040ez instruction book What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. 1040ez instruction book Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. 1040ez instruction book How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. 1040ez instruction book Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. 1040ez instruction book What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. 1040ez instruction book How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. 1040ez instruction book Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. 1040ez instruction book What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. 1040ez instruction book Must I make estimated tax payments? See chapter 6. 1040ez instruction book How do I contact the IRS or get more information? See chapter 7. 1040ez instruction book Prev  Up  Next   Home   More Online Publications
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The 1040ez Instruction Book

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