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1040x 2010 Instructions

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1040x 2010 Instructions

1040x 2010 instructions Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040x 2010 instructions Ordering forms and publications. 1040x 2010 instructions Tax questions. 1040x 2010 instructions What's New Alternative minimum tax exemption increased. 1040x 2010 instructions  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). 1040x 2010 instructions Earned income credit. 1040x 2010 instructions  The maximum amount of income you can earn and still get the credit has increased. 1040x 2010 instructions 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. 1040x 2010 instructions For more information, see Earned Income Credit , later. 1040x 2010 instructions Exemption phaseout. 1040x 2010 instructions  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. 1040x 2010 instructions 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. 1040x 2010 instructions For more information, see Phaseout of Exemptions in Publication 501. 1040x 2010 instructions Limit on itemized deductions. 1040x 2010 instructions   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. 1040x 2010 instructions See Overall limitation , later. 1040x 2010 instructions Medical and dental expenses. 1040x 2010 instructions   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. 1040x 2010 instructions 5% of their adjusted gross income (10% for taxpayers under 65). 1040x 2010 instructions Same-sex marriages. 1040x 2010 instructions  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. 1040x 2010 instructions For more information, see Publication 501. 1040x 2010 instructions Reminders Future developments. 1040x 2010 instructions  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. 1040x 2010 instructions irs. 1040x 2010 instructions gov/pub554. 1040x 2010 instructions Tax return preparers. 1040x 2010 instructions  Choose your preparer carefully. 1040x 2010 instructions 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. 1040x 2010 instructions Remember, however, that you are still responsible for the accuracy of every item entered on your return. 1040x 2010 instructions If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. 1040x 2010 instructions Sale of home by surviving spouse. 1040x 2010 instructions  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. 1040x 2010 instructions For more information, see Sale of Home , later. 1040x 2010 instructions Third party designee. 1040x 2010 instructions  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. 1040x 2010 instructions 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. 1040x 2010 instructions It also allows your designee to perform certain actions. 1040x 2010 instructions See your income tax return instructions for details. 1040x 2010 instructions Employment tax withholding. 1040x 2010 instructions  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. 1040x 2010 instructions Photographs of missing children. 1040x 2010 instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2010 instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2010 instructions 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. 1040x 2010 instructions Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. 1040x 2010 instructions The publication will help you determine if you need to file a return and, if so, what items to report on your return. 1040x 2010 instructions 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. 1040x 2010 instructions Table I has a list of questions you may have about filing your federal tax return. 1040x 2010 instructions To the right of each question is the location of the answer in this publication. 1040x 2010 instructions Also, at the back of this publication there is an index to help you search for the topic you need. 1040x 2010 instructions 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. 1040x 2010 instructions The following are some examples. 1040x 2010 instructions Higher gross income threshold for filing. 1040x 2010 instructions You must be age 65 or older at the end of the year to get this benefit. 1040x 2010 instructions You are considered age 65 on the day before your 65th birthday. 1040x 2010 instructions 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. 1040x 2010 instructions Higher standard deduction. 1040x 2010 instructions 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. 1040x 2010 instructions 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. 1040x 2010 instructions Credit for the elderly or the disabled. 1040x 2010 instructions If you qualify, you may benefit from the credit for the elderly or the disabled. 1040x 2010 instructions To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. 1040x 2010 instructions Return preparation assistance. 1040x 2010 instructions   The IRS wants to make it easier for you to file your federal tax return. 1040x 2010 instructions 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. 1040x 2010 instructions Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040x 2010 instructions   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. 1040x 2010 instructions For the VITA/TCE site nearest you, contact your local IRS office. 1040x 2010 instructions For more information, see Free help with your tax return under How To Get Tax Help. 1040x 2010 instructions   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. 1040x 2010 instructions When asked, be ready to press in or speak your 5-digit ZIP code. 1040x 2010 instructions Or, you can visit their website on the Internet at www. 1040x 2010 instructions aarp. 1040x 2010 instructions org/money/taxaide. 1040x 2010 instructions Comments and suggestions. 1040x 2010 instructions   We welcome your comments about this publication and your suggestions for future editions. 1040x 2010 instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2010 instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2010 instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2010 instructions   You can send your comments from www. 1040x 2010 instructions irs. 1040x 2010 instructions gov/formspubs/. 1040x 2010 instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040x 2010 instructions ”   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. 1040x 2010 instructions Ordering forms and publications. 1040x 2010 instructions   Visit www. 1040x 2010 instructions irs. 1040x 2010 instructions 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. 1040x 2010 instructions Internal Revenue Service 1201 N. 1040x 2010 instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2010 instructions   If you have a tax question, check the information available on IRS. 1040x 2010 instructions gov or call 1-800-829-1040. 1040x 2010 instructions We cannot answer tax questions sent to either of the above addresses. 1040x 2010 instructions Table I. 1040x 2010 instructions What You Should Know About Federal Taxes Note. 1040x 2010 instructions The following is a list of questions you may have about filling out your federal income tax return. 1040x 2010 instructions  To the right of each question is the location of the answer in this publication. 1040x 2010 instructions What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. 1040x 2010 instructions Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. 1040x 2010 instructions 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. 1040x 2010 instructions 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. 1040x 2010 instructions What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. 1040x 2010 instructions How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. 1040x 2010 instructions Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. 1040x 2010 instructions 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. 1040x 2010 instructions Must I make estimated tax payments? See chapter 6. 1040x 2010 instructions How do I contact the IRS or get more information? See chapter 7. 1040x 2010 instructions Prev  Up  Next   Home   More Online Publications
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e-file for Large Business and International (LB&I)

What's New:

A QuickAlert outlining the exact timeframes to Send Submissions or retrieve federal/state Acknowledgements will be issued in early December and the times will be posted on the MeF Status Page.
    
Please monitor the MeF Status Page for any updates.  We apologize for any inconveniences and thank you for your cooperation.

 

2014 M3 M1 Changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III.  These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

 

The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.


Table of Contents:

Introduction

Treasury Decision (T.D.) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.

Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.

This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.


Note: Documents accessed from this page that are in pdf format contain "(pdf)" at the end of the file name. If you can't view all the pages of any pdf document, download the most recent free version of Adobe Acrobat Reader


General Information about e-file for Large and Mid-Size Corporations

IRS e-services

Regulations on Required Corporate e-filing

Contact IRS for More Information

If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements.

  • Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654.
  • Partnerships (Forms 1065, 1065-B) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships  or they may contact the e-help Desk at 1-866-255-0654.
  • Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
  • Taxpayers with account or tax law questions may call 1-800-829-4933.
  • Tax practitioners with account or tax law questions may call 1-800-829-8374.
  • Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing.
Page Last Reviewed or Updated: 03-Feb-2014

The 1040x 2010 Instructions

1040x 2010 instructions Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. 1040x 2010 instructions Tax questions. 1040x 2010 instructions Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. 1040x 2010 instructions irs. 1040x 2010 instructions gov/pub925. 1040x 2010 instructions Reminders At-risk amounts. 1040x 2010 instructions  The following rules apply to amounts borrowed after May 3, 2004. 1040x 2010 instructions You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. 1040x 2010 instructions You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. 1040x 2010 instructions Photographs of missing children. 1040x 2010 instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2010 instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2010 instructions 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. 1040x 2010 instructions Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. 1040x 2010 instructions The first part of the publication discusses the passive activity rules. 1040x 2010 instructions The second part discusses the at-risk rules. 1040x 2010 instructions However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. 1040x 2010 instructions Comments and suggestions. 1040x 2010 instructions   We welcome your comments about this publication and your suggestions for future editions. 1040x 2010 instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2010 instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2010 instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2010 instructions   You can send your comments from www. 1040x 2010 instructions irs. 1040x 2010 instructions gov/formspubs/. 1040x 2010 instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040x 2010 instructions ”   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. 1040x 2010 instructions Ordering forms and publications. 1040x 2010 instructions   Visit www. 1040x 2010 instructions irs. 1040x 2010 instructions 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. 1040x 2010 instructions Internal Revenue Service 1201 N. 1040x 2010 instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2010 instructions   If you have a tax question, check the information available on IRS. 1040x 2010 instructions gov or call 1-800-829-1040. 1040x 2010 instructions We cannot answer tax questions sent to either of the above addresses. 1040x 2010 instructions Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040x 2010 instructions Prev  Up  Next   Home   More Online Publications