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1040ez Instructions 2013

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1040ez Instructions 2013

1040ez instructions 2013 Index A Abandonment, Abandonment Accounting method Accrual, Accrual Method Cash, Cash Method Change in, Changes in Methods of Accounting Crop, Crop method. 1040ez instructions 2013 Farm inventory, Farm Inventory Accounting periods, Introduction Accrual method of accounting, Accrual Method Additional Medicare Tax withholding, What's New for 2013, Additional Medicare Tax. 1040ez instructions 2013 Adjusted basis for installment sale, Adjusted basis for installment sale purposes. 1040ez instructions 2013 Adjusted basis of assets, Adjusted Basis Agricultural activity codes, Schedule F, Reminders Agricultural program payments, Agricultural Program Payments Agricultural structure, defined, Agricultural structure. 1040ez instructions 2013 Alternative Depreciation System (ADS), Required use of ADS. 1040ez instructions 2013 , ADS election. 1040ez instructions 2013 Amortization Going into business, Business Start-Up Costs Reforestation expenses, Reforestation Costs Section 197 intangibles, Section 197 Intangibles Assessments By conservation district, Assessment by Conservation District Depreciable property, Assessment for Depreciable Property Assistance (see Tax help) Automobiles, depreciation, Limits for passenger automobiles. 1040ez instructions 2013 B Bankruptcy, Bankruptcy. 1040ez instructions 2013 Barter income, Barter income. 1040ez instructions 2013 Basis Adjusted, Adjusted basis. 1040ez instructions 2013 Installment sale, Adjusted basis for installment sale purposes. 1040ez instructions 2013 Involuntary conversion, Basis for depreciation. 1040ez instructions 2013 Like-kind exchange, Basis for depreciation. 1040ez instructions 2013 Partner's basis, Property Distributed From a Partnership or Corporation Replacement property, Basis of replacement property. 1040ez instructions 2013 Shareholder's basis, Property Distributed From a Partnership or Corporation Basis of assets Adjusted basis, Adjusted Basis Allocating to several assets, Allocating the Basis Changed to business use, Property changed from personal to business or rental use. 1040ez instructions 2013 Constructing assets, Constructing assets. 1040ez instructions 2013 Cost, Cost Basis Decreases, Decreases to Basis Depreciation, What Is the Basis for Depreciation? Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Gifts, Property Received as a Gift Increases, Increases to Basis Real property, Real Property Received for services, Property received for services. 1040ez instructions 2013 Uniform capitalization rules, Uniform Capitalization Rules Below-market loans, Below-market loans. 1040ez instructions 2013 Books and records, Importance of Records Breeding fees, Breeding Fees Business income limit, section 179 expense deduction, Business Income Limit Business use of home, Business Use of Your Home C Canceled debt, Cancellation of Debt Capital assets, Capital Assets Capital expenses, Capital Expenses Car expenses, Truck and Car Expenses Cash method of accounting, Cash Method Casualties and thefts Adjustments to basis, Adjustments to basis. 1040ez instructions 2013 Casualty, defined, Casualty. 1040ez instructions 2013 Disaster area losses, Disaster Area Losses Leased property, Leased property. 1040ez instructions 2013 Livestock, Livestock or produce bought for resale. 1040ez instructions 2013 , Raised draft, breeding, dairy, or sporting animals. 1040ez instructions 2013 Reimbursement, Insurance and other reimbursements. 1040ez instructions 2013 Reporting gains and losses, Reporting Gains and Losses Theft, defined, Theft. 1040ez instructions 2013 Change in accounting method, Changes in Methods of Accounting Chickens, purchased, Chickens, seeds, and young plants. 1040ez instructions 2013 Christmas trees, Christmas tree cultivation. 1040ez instructions 2013 , Christmas trees. 1040ez instructions 2013 Club dues, Club dues and membership fees. 1040ez instructions 2013 Comments on publication, Comments and suggestions. 1040ez instructions 2013 Commodity Futures, Hedging (Commodity Futures) Wages, Noncash wages. 1040ez instructions 2013 Commodity Credit Corporation (CCC) Loans, Commodity Credit Corporation (CCC) Loans Market gain, Market Gain Community property, Community property. 1040ez instructions 2013 , Community property. 1040ez instructions 2013 Computer, software, Computer software. 1040ez instructions 2013 Condemnation, Casualties, Thefts, and Condemnations, Condemnation Conservation Cost-sharing exclusion, Conservation Expenses District assessments, Assessment by Conservation District Expenses, Conservation Expenses Plans, Conservation plan. 1040ez instructions 2013 Conservation Reserve Program, Conservation Reserve Program (CRP) payments. 1040ez instructions 2013 Conservation Reserve Program (CRP), Conservation Reserve Program (CRP) Constructing assets, Constructing assets. 1040ez instructions 2013 Constructive receipt of income, Constructive receipt. 1040ez instructions 2013 Contamination, Soil or other environmental contamination. 1040ez instructions 2013 Contract price, Contract price. 1040ez instructions 2013 Converted wetland, Converted Wetland and Highly Erodible Cropland Cooperatives, income from, Income From Cooperatives Cost-sharing exclusion, Cost-Sharing Exclusion (Improvements) Counter-cyclical payments, Direct payments and counter-cyclical payments. 1040ez instructions 2013 , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Credits Employment, Employment Credits Fuel tax, Fuel tax credit and refund. 1040ez instructions 2013 , How To Claim a Credit or Refund, Claiming a Credit Social security and Medicare, Earning credits in 2013. 1040ez instructions 2013 Social security coverage, How to become insured under social security. 1040ez instructions 2013 State unemployment tax, Tax rate and credit. 1040ez instructions 2013 Crew leaders, Crew Leaders Crop Destroyed, Standing crop destroyed by casualty. 1040ez instructions 2013 Insurance proceeds, Crop Insurance and Crop Disaster Payments Method of accounting, Crop method. 1040ez instructions 2013 Shares, Rents (Including Crop Shares) Unharvested, Cost of raising unharvested crops. 1040ez instructions 2013 , Section 1231 transactions. 1040ez instructions 2013 , Gain or loss. 1040ez instructions 2013 Cropland, highly erodible, Converted Wetland and Highly Erodible Cropland D Damage Casualties and thefts, Casualties and Thefts Crop insurance, Crop Insurance and Crop Disaster Payments Tree seedlings, Tree Seedlings Debt Bad, Nonbusiness bad debt. 1040ez instructions 2013 Canceled, Cancellation of Debt, Canceled debt excluded from income. 1040ez instructions 2013 , Cancellation of debt. 1040ez instructions 2013 , Canceled debt. 1040ez instructions 2013 Nonrecourse, Amount realized on a nonrecourse debt. 1040ez instructions 2013 Qualified farm, Qualified Farm Debt Qualified principal residence, Qualified Principal Residence Debt Recourse, Amount realized on a recourse debt. 1040ez instructions 2013 Depletion, Depletion Depreciation, Claiming the Special Depreciation Allowance ADS election, ADS election. 1040ez instructions 2013 Conservation assets, Depreciable conservation assets. 1040ez instructions 2013 Deduction, Overview of Depreciation Incorrect amount deducted, How Do You Correct Depreciation Deductions? Limit for automobiles, Limits for passenger automobiles. 1040ez instructions 2013 Listed property, Additional Rules for Listed Property Raised livestock, Livestock. 1040ez instructions 2013 Recapture, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Section 1250 Property When to file, Do You Have To File Form 4562? Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 1040ez instructions 2013 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 1040ez instructions 2013 Direct payments, Direct payments and counter-cyclical payments. 1040ez instructions 2013 , Payments Under the Farm Security and Rural Investment Act of 2002 and Under the Food, Conservation, and Energy Act of 2008 Disaster area losses, Disaster Area Losses Disaster payments, Crop Insurance and Crop Disaster Payments Disaster relief grants, Federal disaster relief grants. 1040ez instructions 2013 Disaster relief payments, Qualified disaster relief payments. 1040ez instructions 2013 Dispositions, Sale or other disposal of land during 9-year period. 1040ez instructions 2013 , Gain on sale of farmland. 1040ez instructions 2013 , Introduction Domestic production activities deduction, Domestic Production Activities Deduction Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E e-file, Reminders Easement, Easements and rights-of-way. 1040ez instructions 2013 , Easements. 1040ez instructions 2013 Election ADS depreciation, Electing ADS. 1040ez instructions 2013 , ADS election. 1040ez instructions 2013 Amortization Business start-up costs, Business Start-Up Costs Reforestation costs, Reforestation Costs Crop method, Election to use crop method. 1040ez instructions 2013 Cutting of timber, Election to treat cutting as a sale or exchange. 1040ez instructions 2013 Deducting conservation expenses, When to Deduct or Capitalize Not excluding cost-sharing payments, Electing not to exclude payments. 1040ez instructions 2013 Out of installment method, Electing out of the installment method. 1040ez instructions 2013 Postponing casualty gain, Postponing Gain Postponing reporting crop insurance proceeds, Election to postpone reporting until the following year. 1040ez instructions 2013 Section 179 expense deduction, How Do You Elect the Deduction? Electronic filing, Reminders Embryo transplants, Transplanted embryo. 1040ez instructions 2013 Employer identification number, Reminders, Employer identification number (EIN). 1040ez instructions 2013 Endangered species recovery expenses, Endangered species recovery expenses. 1040ez instructions 2013 Environmental contamination, Soil or other environmental contamination. 1040ez instructions 2013 Estimated tax Farm gross income, Gross Income From Farming Gross income, Gross Income Penalties, Estimated Tax Penalty for 2013 Exchanges Basis Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partially nontaxable, Partially Nontaxable Exchanges Taxable, Taxable Exchanges Like-kind, Like-Kind Exchanges Nontaxable, Like-Kind Exchanges Excise taxes Credit, Claiming a Credit Diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Farming purposes, Fuels Used in Farming Home use of fuels, Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines Off-highway uses, Fuels Used in Off-Highway Business Use Refund, Claiming a Refund F Fair market value defined, Fair market value (FMV). 1040ez instructions 2013 , Fair market value (FMV). 1040ez instructions 2013 Family member Business expenses, Special rule for related persons. 1040ez instructions 2013 Installment sale, Sale to a related person. 1040ez instructions 2013 Like-kind exchange, Like-kind exchanges between related persons. 1040ez instructions 2013 Loss on sale or exchange of property, Losses from sales or exchanges between related persons. 1040ez instructions 2013 Personal-use property, Personal-use property. 1040ez instructions 2013 Social security coverage, Family Employees Farm Business expenses, Farm Business Expenses Business, defined, Business of Farming Defined, Farm defined. 1040ez instructions 2013 , Farm. 1040ez instructions 2013 Income averaging, Income Averaging for Farmers Rental, Farm rental. 1040ez instructions 2013 Sale of, Sale of a Farm Farmer, Farmer. 1040ez instructions 2013 Federal unemployment tax (FUTA), Federal Unemployment (FUTA) Tax Fertilizer, Fertilizer and Lime, Fertilizer and Lime Foreclosure, Foreclosure or Repossession Forestation costs, Forestation and reforestation costs. 1040ez instructions 2013 Form 1099-A, Form 1099-A. 1040ez instructions 2013 , Forms 1099-A and 1099-C. 1040ez instructions 2013 1099-C, Cancellation of Debt, Form 1099-C. 1040ez instructions 2013 , Forms 1099-A and 1099-C. 1040ez instructions 2013 1099-G, Market Gain, Payment to More Than One Person 1099-MISC, Reminders, Nonemployee compensation. 1040ez instructions 2013 1099-PATR, Form 1099-PATR. 1040ez instructions 2013 1128, Introduction 2210-F, Estimated Tax Penalty for 2013 3115, Changes in Methods of Accounting 4136, Claiming a Credit 4562, Do You Have To File Form 4562? 4797, Form 4797. 1040ez instructions 2013 , Recapture. 1040ez instructions 2013 , Reporting the exchange. 1040ez instructions 2013 4835, Rents (Including Crop Shares) 5213, Using the presumption later. 1040ez instructions 2013 6252, Form 6252. 1040ez instructions 2013 8822, Reminders 8824, Reporting the exchange. 1040ez instructions 2013 8849, Claiming a Refund 8886, Reminders 940, Form 940. 1040ez instructions 2013 943, Form 943. 1040ez instructions 2013 982, Form 982 I-9, Form I-9. 1040ez instructions 2013 SS-4, Reminders, Employer identification number (EIN). 1040ez instructions 2013 SS-5, Obtaining a social security number. 1040ez instructions 2013 T (Timber), Form T (Timber). 1040ez instructions 2013 W-2, Form W-2. 1040ez instructions 2013 W-4, Reminders, New hire reporting. 1040ez instructions 2013 , Form W-4. 1040ez instructions 2013 W-4V, Commodity Credit Corporation (CCC) Loans, Crop Insurance and Crop Disaster Payments W-7, Obtaining an individual taxpayer identification number. 1040ez instructions 2013 Free tax services, How To Get Tax Help, Free help with your tax return. 1040ez instructions 2013 Fuel tax credit or refund, Fuel tax credit and refund. 1040ez instructions 2013 , How To Claim a Credit or Refund G Gains and losses Basis of assets, Cost Basis Capital assets, defined, Capital Assets Casualty, How To Figure a Loss, Figuring a Gain Installment sales, Installment Sales Livestock, Livestock Long- or short-term, Long and Short Term Ordinary or capital, Ordinary or Capital Gain or Loss Sale of farm, Sale of a Farm Section 1231, Section 1231 Gains and Losses Theft, How To Figure a Loss, Figuring a Gain Timber, Timber General asset accounts, How Do You Use General Asset Accounts? Gifts, Crop shares you give to others (gift). 1040ez instructions 2013 , Cost related to gifts. 1040ez instructions 2013 , Property Received as a Gift, Gift. 1040ez instructions 2013 Going into business, Business Start-Up Costs Grants, disaster relief, Federal disaster relief grants. 1040ez instructions 2013 Gross profit percentage, Gross profit percentage. 1040ez instructions 2013 Gross profit, defined, Gross profit. 1040ez instructions 2013 Guarantee, Debt not payable on demand. 1040ez instructions 2013 H Health insurance deduction, Self-employed health insurance deduction. 1040ez instructions 2013 Hedging, Hedging (Commodity Futures) Help (see Tax help) Highway use tax, Highway use tax. 1040ez instructions 2013 Holding period, Holding period. 1040ez instructions 2013 Horticultural structure, Horticultural structure. 1040ez instructions 2013 I Illegal irrigation subsidy, Illegal federal irrigation subsidy. 1040ez instructions 2013 Important dates, Important Dates for 2014 Improvements, Cost-Sharing Exclusion (Improvements) Income Accounting for, Accounting Methods Accrual method of accounting, Income Canceled debt excluded, Cancellation of Debt From farming, Farm Income, Gross income from farming. 1040ez instructions 2013 , Gross Income From Farming Gross, Gross Income Not-for-profit farming, Not-for-Profit Farming Pasture, Pasture income and rental. 1040ez instructions 2013 Schedule F, Farm Income Withholding of tax, Federal Income Tax Withholding Income averaging (see Farm: Income averaging) Incorrect amount of depreciation deducted, How Do You Correct Depreciation Deductions? Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. 1040ez instructions 2013 Inherited property, Inherited Property Insolvency, Insolvency. 1040ez instructions 2013 Installment sales, Form 6252. 1040ez instructions 2013 Electing out, Electing out of the installment method. 1040ez instructions 2013 Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 1040ez instructions 2013 Unstated interest, Unstated interest. 1040ez instructions 2013 Insurance, Insurance, Self-employed health insurance deduction. 1040ez instructions 2013 Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 1040ez instructions 2013 Unstated, Unstated interest. 1040ez instructions 2013 Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 1040ez instructions 2013 Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 1040ez instructions 2013 , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 1040ez instructions 2013 Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. 1040ez instructions 2013 Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. 1040ez instructions 2013 Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. 1040ez instructions 2013 Prepaid farm supplies, Deduction limit. 1040ez instructions 2013 Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 1040ez instructions 2013 Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. 1040ez instructions 2013 Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 1040ez instructions 2013 Casualty and theft losses, Livestock or produce bought for resale. 1040ez instructions 2013 Crop shares, Crop shares you use to feed livestock. 1040ez instructions 2013 Depreciation, Livestock. 1040ez instructions 2013 Diseased, Diseased livestock. 1040ez instructions 2013 Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 1040ez instructions 2013 Losses, Loss of livestock. 1040ez instructions 2013 , Livestock Purchased, Purchased livestock. 1040ez instructions 2013 Raised, Raised livestock. 1040ez instructions 2013 Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 1040ez instructions 2013 Used in a farm business, Livestock used in farm business. 1040ez instructions 2013 Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040ez instructions 2013 Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 1040ez instructions 2013 Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. 1040ez instructions 2013 Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 1040ez instructions 2013 Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 1040ez instructions 2013 Lost property, Mislaid or lost property. 1040ez instructions 2013 M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040ez instructions 2013 Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040ez instructions 2013 Nontaxable transfer, Property acquired in a nontaxable transfer. 1040ez instructions 2013 Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 1040ez instructions 2013 Membership fees, Club dues and membership fees. 1040ez instructions 2013 Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 1040ez instructions 2013 Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040ez instructions 2013 Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040ez instructions 2013 Nontaxable transfer, Property acquired in a nontaxable transfer. 1040ez instructions 2013 Percentage tables, Rules for using the tables. 1040ez instructions 2013 Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 1040ez instructions 2013 Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 1040ez instructions 2013 Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 1040ez instructions 2013 P Partners, limited, Limited partner. 1040ez instructions 2013 Partners, retired, Retired partner. 1040ez instructions 2013 Partners, Spouse, Business Owned and Operated by Spouses. 1040ez instructions 2013 Partnership, Partnership income or loss. 1040ez instructions 2013 Passenger automobile, Passenger automobiles. 1040ez instructions 2013 Pasture income, Pasture income and rental. 1040ez instructions 2013 Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. 1040ez instructions 2013 Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. 1040ez instructions 2013 Extends useful life, Prepayment. 1040ez instructions 2013 Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 1040ez instructions 2013 Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 1040ez instructions 2013 Received for services, Property received for services. 1040ez instructions 2013 Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 1040ez instructions 2013 Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 1040ez instructions 2013 Section 1255, Section 1255 property. 1040ez instructions 2013 Tangible personal, Tangible personal property. 1040ez instructions 2013 Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 1040ez instructions 2013 Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 1040ez instructions 2013 Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 1040ez instructions 2013 Basis reductions, Recapture of basis reductions. 1040ez instructions 2013 Certain depreciation, Recapture of certain depreciation. 1040ez instructions 2013 Cost-sharing payments, Recapture. 1040ez instructions 2013 Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 1040ez instructions 2013 Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. 1040ez instructions 2013 Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 1040ez instructions 2013 Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 1040ez instructions 2013 , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 1040ez instructions 2013 Fuel tax, Fuel tax credit and refund. 1040ez instructions 2013 , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 1040ez instructions 2013 , Casualties and Thefts, Insurance and other reimbursements. 1040ez instructions 2013 Deduction taken, Refund or reimbursement. 1040ez instructions 2013 Expenses, Reimbursed expenses. 1040ez instructions 2013 Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 1040ez instructions 2013 Reforestation expenses, Qualifying costs. 1040ez instructions 2013 To employees, Reimbursements to employees. 1040ez instructions 2013 Related persons, Special rule for related persons. 1040ez instructions 2013 , Losses from sales or exchanges between related persons. 1040ez instructions 2013 , Special rules for related persons. 1040ez instructions 2013 , Like-kind exchanges between related persons. 1040ez instructions 2013 , Sale to a related person. 1040ez instructions 2013 , Buying replacement property from a related person. 1040ez instructions 2013 , Related persons. 1040ez instructions 2013 Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 1040ez instructions 2013 Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 1040ez instructions 2013 Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 1040ez instructions 2013 , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 1040ez instructions 2013 S Sale of home, Sale of your home. 1040ez instructions 2013 Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. 1040ez instructions 2013 Self-employed health insurance deduction, Self-employed health insurance deduction. 1040ez instructions 2013 Self-employment tax Community property, Community property. 1040ez instructions 2013 Deduction, Deduction for employer-equivalent portion of self-employment tax. 1040ez instructions 2013 How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. 1040ez instructions 2013 Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. 1040ez instructions 2013 Share farming, Share farmer. 1040ez instructions 2013 Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. 1040ez instructions 2013 Selling price Defined, Selling price. 1040ez instructions 2013 Reduced, Selling price reduced. 1040ez instructions 2013 Settlement costs (fees), Settlement costs. 1040ez instructions 2013 Social security and Medicare Credits of coverage, Earning credits in 2013. 1040ez instructions 2013 Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. 1040ez instructions 2013 Software, computer, Computer software. 1040ez instructions 2013 Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. 1040ez instructions 2013 Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. 1040ez instructions 2013 Start-up costs for businesses, Business start-up and organizational costs. 1040ez instructions 2013 Suggestions for publication, Comments and suggestions. 1040ez instructions 2013 T Tangible personal property, Tangible personal property. 1040ez instructions 2013 Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 1040ez instructions 2013 Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. 1040ez instructions 2013 Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. 1040ez instructions 2013 General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. 1040ez instructions 2013 State and local general sales, State and local general sales taxes. 1040ez instructions 2013 Withholding, Federal income tax withholding. 1040ez instructions 2013 , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. 1040ez instructions 2013 Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. 1040ez instructions 2013 Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. 1040ez instructions 2013 , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. 1040ez instructions 2013 TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. 1040ez instructions 2013 Unstated interest, Unstated interest. 1040ez instructions 2013 W Wages and salaries, Wages and salaries. 1040ez instructions 2013 Water conservation, Conservation Expenses Water well, Water well. 1040ez instructions 2013 , Water wells. 1040ez instructions 2013 Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040ez instructions 2013 Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications
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Diez Consejos Importantes del IRS para Temporada Tributaria

Consejo Tributario del IRS 2014-40SP 25 de marzo de 2014

La temporada de impuestos está a punto de terminar.  Pero usted puede hacer la temporada de impuestos más fácil si no espera hasta el último minuto. Aquí hay 10 consejos importantes de la temporada de impuestos:

  1. Reúna sus archivos.  Acumule todos los registros de impuestos que necesita para presentar su declaración de impuestos. Esto incluye recibos, cheques cancelados y los registros que corrobore los ingresos, deducciones o créditos tributarios que usted reclama en su declaración de impuestos. Guárdelos en un lugar seguro.

  2. Reporte todo sus ingresos. Usted tendrá que reportar sus ingresos (en inglés) de todas los Formularios W-2, salarios y declaración de impuestos, y Formularios 1099 como comprobante de ingresos cuando presente su declaración de impuestos.

  3. Obtenga respuestas. Use la herramienta interactiva Interactive Tax Assistant Tool (en inglés) en la página web del IRS para obtener respuestas a muchas de sus preguntas acerca de los créditos tributarios, deducciones y muchos temas más.

  4. Utilice Free File. Usted puede preparar y presentar electrónicamente su declaración de impuestos gratis con Free File del IRS, disponible exclusivamente en IRS.gov. Si su ingreso fue de $58,000 o menos, usted tiene derecho a usar el software de impuestos gratis. Si su ingreso es mayor, o si se siente cómodo haciendo su propia declaración, puede usar los formularios rellenables de Free File, la versión electrónica de los formularios en papel del IRS. Visite IRS.gov/freefile para ver sus opciones.

  5. Experimente e-file del IRS. La presentación electrónica es la mejor manera de presentar una declaración de impuestos. Es preciso, seguro y fácil. El año pasado, más de 122 millones de contribuyentes usaron e-file del IRS. Si usted debe impuestos, tiene la opción de presentar temprano y pagar antes del 15 de abril.

  6. Considere sus opciones de presentar. Usted tiene varias opciones para presentar su declaración de impuestos. Puede prepararlo usted mismo o ir a un preparador de impuestos. Puede ser elegible para la ayuda gratuita de cara a cara en un Programa de Ayuda Voluntaria a los Contribuyentes (VITA, por sus siglas en inglés) o de Asesoramiento Tributario para las Personas Mayores de Edad Avanzada, (TCE, por sus siglas en inglés). Considere sus opciones y elija el que más le convenga.

  7. Use el depósito directo. Combinando e-file con depósito directo (en inglés) es la forma más rápida y segura de obtener su reembolso de impuestos.

  8. Visite el sitio web del IRS 24/7. IRS.gov es un gran lugar para conseguir todo lo que necesita para presentar su declaración de impuestos. Visite la Central 1040 (en inglés) para las herramientas en línea, consejos de presentación, respuestas a las preguntas más frecuentes y los formularios y publicaciones del IRS. Obténgalos todos en cualquier momento, de día o de noche.

  9. Dele un vistazo al número 17. La Publicación 17SP, Sus Impuestos Federales por Ingresos, es un recurso completo en materia tributaria. Contiene información útil como por ejemplo,  si necesita presentar una declaración de impuestos y cómo elegir su estado civil al declarar.

  10. Revise su declaración. Los errores retrasan el recibir su reembolso de impuestos. Asegúrese de revisar todos los números de Seguro Social y los cálculos matemáticos en su declaración, ya que estos son los errores más comunes. Si surge un problema, recuerde que el IRS está aquí para ayudar. Comience con IRS.gov.

 

Recursos adicionales del IRS:

Vídeos de YouTube del IRS:

Podcasts del IRS:

 

Page Last Reviewed or Updated: 27-Mar-2014

The 1040ez Instructions 2013

1040ez instructions 2013 Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ez instructions 2013 Tax questions. 1040ez instructions 2013 Useful Items - You may want to see: What's New Simplified method for business use of home deduction. 1040ez instructions 2013  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040ez instructions 2013 For more information, see the Instructions for Schedule C (Form 1040). 1040ez instructions 2013 Reminders Future developments. 1040ez instructions 2013  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/pub530. 1040ez instructions 2013 Residential energy credits. 1040ez instructions 2013  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. 1040ez instructions 2013 See Form 5695, Residential Energy Credits, for more information. 1040ez instructions 2013 Home Affordable Modification Program (HAMP). 1040ez instructions 2013  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. 1040ez instructions 2013 Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040ez instructions 2013  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. 1040ez instructions 2013 For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. 1040ez instructions 2013 Mortgage debt forgiveness. 1040ez instructions 2013  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. 1040ez instructions 2013 You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. 1040ez instructions 2013 See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. 1040ez instructions 2013 Repayment of first-time homebuyer credit. 1040ez instructions 2013  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. 1040ez instructions 2013 If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. 1040ez instructions 2013 See Form 5405 and its instructions for details and for exceptions to the repayment rule. 1040ez instructions 2013 Photographs of missing children. 1040ez instructions 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez instructions 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez instructions 2013 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 instructions 2013 Introduction This publication provides tax information for homeowners. 1040ez instructions 2013 Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. 1040ez instructions 2013 The following topics are explained. 1040ez instructions 2013 How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. 1040ez instructions 2013 What you can and cannot deduct on your tax return. 1040ez instructions 2013 The tax credit you can claim if you received a mortgage credit certificate when you bought your home. 1040ez instructions 2013 Why you should keep track of adjustments to the basis of your home. 1040ez instructions 2013 (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. 1040ez instructions 2013 ) What records you should keep as proof of the basis and adjusted basis. 1040ez instructions 2013 Comments and suggestions. 1040ez instructions 2013   We welcome your comments about this publication and your suggestions for future editions. 1040ez instructions 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez instructions 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez instructions 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instructions 2013   You can send your comments from www. 1040ez instructions 2013 irs. 1040ez instructions 2013 gov/formspubs/. 1040ez instructions 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez instructions 2013   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 instructions 2013 Ordering forms and publications. 1040ez instructions 2013   Visit www. 1040ez instructions 2013 irs. 1040ez instructions 2013 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 instructions 2013 Internal Revenue Service 1201 N. 1040ez instructions 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez instructions 2013   If you have a tax question, check the information available on IRS. 1040ez instructions 2013 gov or call 1-800-829-1040. 1040ez instructions 2013 We cannot answer tax questions sent to either of the above addresses. 1040ez instructions 2013 Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. 1040ez instructions 2013 Prev  Up  Next   Home   More Online Publications