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1040nr Free

2010 1040 Tax FormIrs GovFile 2006 TaxesTaxact 2009File 1040ez Online IrsFree Tax Filing CompaniesFile An Amended Tax Return Online FreeE File Tax ExtensionTax Form 1040 EzAmend Taxes Online FreeForm 1040ez Mailing AddressHrblockfreetaxForm 1040ez Instructions 2013Instructions For 1040ezIncome Tax FormsHow To Amend Your Income Tax ReturnUnemployment Tax FormsState Tax Free1040x IrsFile Last Years TaxesWhere Can I File My Taxes Electronically For FreeWww Myfreetaxes Com Mcrsvp1040 Ez OnlineStudents And Taxes1040x Amendment FormHow To Fill Out A 1040x Form1040ez Amended FormIrs Forms Amended Tax ReturnBest Tax Preparation SoftwareHow Do I File My State Taxes For FreeIrs Amendment1040 Es Payment VoucherIncome Tax Preparation FeesEz Form1040x 2011 Free File2012 Tax FormsHow Do I File My 2010 TaxesOnlinetaxes Hrblock ComIrs Form 1040x Amended Tax ReturnIrs Form 1040x Instructions

1040nr Free

1040nr free Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. 1040nr free Proc. 1040nr free 2013-21 Table of Contents SECTION 1. 1040nr free PURPOSE SECTION 2. 1040nr free BACKGROUND SECTION 3. 1040nr free SCOPE SECTION 4. 1040nr free APPLICATION. 1040nr free 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040nr free . 1040nr free 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040nr free SECTION 5. 1040nr free EFFECTIVE DATE SECTION 6. 1040nr free DRAFTING INFORMATION SECTION 1. 1040nr free PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. 1040nr free The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. 1040nr free SECTION 2. 1040nr free BACKGROUND . 1040nr free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. 1040nr free For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. 1040nr free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. 1040nr free This change reflects the higher rate of price inflation for trucks and vans since 1988. 1040nr free . 1040nr free 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. 1040nr free L. 1040nr free No. 1040nr free 112-240, 126 Stat. 1040nr free 2313 (Jan. 1040nr free 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. 1040nr free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. 1040nr free . 1040nr free 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). 1040nr free Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. 1040nr free Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). 1040nr free Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. 1040nr free This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. 1040nr free . 1040nr free 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. 1040nr free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. 1040nr free Under § 1. 1040nr free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. 1040nr free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. 1040nr free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. 1040nr free SECTION 3. 1040nr free SCOPE . 1040nr free 01 The limitations on depreciation deductions in section 4. 1040nr free 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. 1040nr free . 1040nr free 02 The tables in section 4. 1040nr free 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. 1040nr free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. 1040nr free See Rev. 1040nr free Proc. 1040nr free 2008-22, 2008-1 C. 1040nr free B. 1040nr free 658, for passenger automobiles first leased during calendar year 2008; Rev. 1040nr free Proc. 1040nr free 2009-24, 2009-17 I. 1040nr free R. 1040nr free B. 1040nr free 885, for passenger automobiles first leased during calendar year 2009; Rev. 1040nr free Proc. 1040nr free 2010-18, 2010-09 I. 1040nr free R. 1040nr free B. 1040nr free 427, as amplified and modified by section 4. 1040nr free 03 of Rev. 1040nr free Proc. 1040nr free 2011-21, 2011-12 I. 1040nr free R. 1040nr free B. 1040nr free 560, for passenger automobiles first leased during calendar year 2010; Rev. 1040nr free Proc. 1040nr free 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. 1040nr free Proc. 1040nr free 2012-23, 2012-14 I. 1040nr free R. 1040nr free B. 1040nr free 712, for passenger automobiles first leased during calendar year 2012. 1040nr free SECTION 4. 1040nr free APPLICATION . 1040nr free 01 Limitations on Depreciation Deductions for Certain Automobiles. 1040nr free (1) Amount of the inflation adjustment. 1040nr free (a) Passenger automobiles (other than trucks or vans). 1040nr free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. 1040nr free Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. 1040nr free The new car component of the CPI was 115. 1040nr free 2 for October 1987 and 143. 1040nr free 787 for October 2012. 1040nr free The October 2012 index exceeded the October 1987 index by 28. 1040nr free 587. 1040nr free Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. 1040nr free 8 percent (28. 1040nr free 587/115. 1040nr free 2 x 100%). 1040nr free The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040nr free 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. 1040nr free This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. 1040nr free (b) Trucks and vans. 1040nr free To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. 1040nr free The new truck component of the CPI was 112. 1040nr free 4 for October 1987 and 149. 1040nr free 386 for October 2012. 1040nr free The October 2012 index exceeded the October 1987 index by 36. 1040nr free 986. 1040nr free Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. 1040nr free 9 percent (36. 1040nr free 986/112. 1040nr free 4 x 100%). 1040nr free The dollar limitations in § 280F(a) are multiplied by a factor of 0. 1040nr free 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. 1040nr free This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. 1040nr free (2) Amount of the limitation. 1040nr free Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. 1040nr free Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. 1040nr free Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. 1040nr free REV. 1040nr free PROC. 1040nr free 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040nr free PROC. 1040nr free 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. 1040nr free PROC. 1040nr free 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. 1040nr free PROC. 1040nr free 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . 1040nr free 02 Inclusions in Income of Lessees of Passenger Automobiles. 1040nr free A taxpayer must follow the procedures in § 1. 1040nr free 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. 1040nr free In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. 1040nr free REV. 1040nr free PROC. 1040nr free 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. 1040nr free PROC. 1040nr free 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. 1040nr free EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. 1040nr free SECTION 6. 1040nr free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. 1040nr free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). 1040nr free For further information regarding this revenue procedure, contact Mr. 1040nr free Harvey at (202) 622-4930 (not a toll-free call). 1040nr free Prev  Up  Next   Home   More Internal Revenue Bulletins
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The 1040nr Free

1040nr free Index A Abandonment of home, Abandonment. 1040nr free Absence, temporary, Temporary absence. 1040nr free Abstract fees, Settlement fees or closing costs. 1040nr free Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. 1040nr free Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 1040nr free Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 1040nr free Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. 1040nr free Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. 1040nr free Architect's fees, Construction. 1040nr free Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. 1040nr free Assistance (see Tax help) B Back interest, Settlement fees or closing costs. 1040nr free Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. 1040nr free Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 1040nr free C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. 1040nr free Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. 1040nr free Commissions, Selling expenses. 1040nr free , Settlement fees or closing costs. 1040nr free Community property Basis determination, Community property. 1040nr free Condemnation Gain exclusion, Home destroyed or condemned. 1040nr free Ownership and use test when previous home condemned, Previous home destroyed or condemned. 1040nr free Condominiums As main home, Main Home Basis determination, Condominium. 1040nr free Construction costs, Construction. 1040nr free Built by you, Built by you. 1040nr free Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. 1040nr free Ownership and use tests, Cooperative apartment. 1040nr free Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. 1040nr free D Date of sale, Date of sale. 1040nr free Death Sale due to, Specific event safe harbors. 1040nr free Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. 1040nr free Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. 1040nr free Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. 1040nr free Ownership and use test when previous home destroyed, Previous home destroyed or condemned. 1040nr free Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. 1040nr free Disasters, Specific event safe harbors. 1040nr free Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. 1040nr free Home transferred to spouse, Transfer to spouse. 1040nr free Ownership and use tests, Home transferred from spouse. 1040nr free Sale due to, Specific event safe harbors. 1040nr free Transfers after July 18, 1984, Transfers after July 18, 1984. 1040nr free Transfers before July 19, 1984, Transfers before July 19, 1984. 1040nr free Use of home after divorce, Use of home after divorce. 1040nr free Doctor's recommendation for sale, Doctor's recommendation safe harbor. 1040nr free E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. 1040nr free Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. 1040nr free Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. 1040nr free F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. 1040nr free Fire insurance premiums, Settlement fees or closing costs. 1040nr free Foreclosure, Foreclosure or repossession. 1040nr free Foreign Service, Foreign Service member. 1040nr free Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. 1040nr free Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. 1040nr free Form 1040, Schedule A Real estate taxes, Real estate taxes. 1040nr free Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. 1040nr free , Form 1099-S. 1040nr free , Form 1099-S. 1040nr free Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. 1040nr free Form 8828 Recapture tax, How to figure and report the recapture. 1040nr free Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). 1040nr free NIIT, Net Investment Income Tax (NIIT). 1040nr free Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. 1040nr free Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. 1040nr free Loss on sale, Loss on sale. 1040nr free Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. 1040nr free Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 1040nr free Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 1040nr free Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 1040nr free Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 1040nr free Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. 1040nr free H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. 1040nr free Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. 1040nr free Charges for, Settlement fees or closing costs. 1040nr free Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). 1040nr free Inheritance Home received as, Home acquired from a decedent who died before or after 2010. 1040nr free Installment sales, Installment sale. 1040nr free Involuntary conversion, Specific event safe harbors. 1040nr free ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). 1040nr free J Joint owners not married, Joint owners not married. 1040nr free Joint returns, Jointly owned home. 1040nr free Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. 1040nr free Sale of vacant land, Vacant land. 1040nr free Legal fees, Selling expenses. 1040nr free , Settlement fees or closing costs. 1040nr free , Construction. 1040nr free Legal separation Sale due to, Specific event safe harbors. 1040nr free Like-kind exchange, Sale of home acquired in a like-kind exchange. 1040nr free Living expenses, Reasonable basic living expenses. 1040nr free Loan assumption fees, Settlement fees or closing costs. 1040nr free Loan placement fees, Selling expenses. 1040nr free Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. 1040nr free Property used partly as, Property used partly as your main home. 1040nr free , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. 1040nr free Mortgage fees, Settlement fees or closing costs. 1040nr free Mortgage insurance premiums, Settlement fees or closing costs. 1040nr free Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. 1040nr free Moving expense, Settlement fees or closing costs. 1040nr free Multiple births Sale due to, Specific event safe harbors. 1040nr free N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. 1040nr free O Option to buy home, Option to buy. 1040nr free Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. 1040nr free P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. 1040nr free Points, Selling expenses. 1040nr free Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. 1040nr free Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. 1040nr free , Real estate taxes. 1040nr free Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. 1040nr free Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. 1040nr free Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. 1040nr free Relatives Sale of home to, Exception for sales to related persons. 1040nr free Remainder interest Sale of, Sale of remainder interest. 1040nr free Remodeling, Improvements. 1040nr free , Exception. 1040nr free (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 1040nr free Before closing, by buyer, Settlement fees or closing costs. 1040nr free Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. 1040nr free , Improvements. 1040nr free , Repairs. 1040nr free (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. 1040nr free Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. 1040nr free Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. 1040nr free Doctor's recommendation for sale, Doctor's recommendation safe harbor. 1040nr free Unforeseeable events, Specific event safe harbors. 1040nr free Sales commissions, Selling expenses. 1040nr free , Settlement fees or closing costs. 1040nr free Sales to related persons, Exception for sales to related persons. 1040nr free Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. 1040nr free Seller-financed mortgages, Seller-financed mortgage. 1040nr free Seller-paid points, Seller-paid points. 1040nr free Selling expenses, Selling expenses. 1040nr free Selling price, Selling Price Separate returns, Separate returns. 1040nr free Settlement fees, Settlement fees or closing costs. 1040nr free Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. 1040nr free Surviving spouse Basis determination, Surviving spouse. 1040nr free Ownership and use tests, Sale of main home by surviving spouse. 1040nr free T Tax help, How To Get Tax Help Temporary absence, Temporary absence. 1040nr free Temporary housing, Temporary housing. 1040nr free Title insurance, Settlement fees or closing costs. 1040nr free Title search fees, Settlement fees or closing costs. 1040nr free Trading homes, Trading (exchanging) homes. 1040nr free , Home received as trade. 1040nr free Transfer taxes, Settlement fees or closing costs. 1040nr free , Transfer taxes. 1040nr free Transfer to spouse, Transfer to spouse. 1040nr free After July 18, 1984, Transfers after July 18, 1984. 1040nr free Before July 19, 1984, Transfers before July 19, 1984. 1040nr free TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. 1040nr free Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. 1040nr free Utilities Charges for installing, Settlement fees or closing costs. 1040nr free Charges related to occupancy of house before closing, Settlement fees or closing costs. 1040nr free Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. 1040nr free V Vacant land Sale of, Vacant land. 1040nr free W Worksheets, Worksheets. 1040nr free Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. 1040nr free Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 1040nr free Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 1040nr free Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. 1040nr free Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 1040nr free Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 1040nr free Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 1040nr free Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 1040nr free Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. 1040nr free Reduced Maximum Exclusion Prev  Up     Home   More Online Publications