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1040x 2013

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1040x 2013

1040x 2013 Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. 1040x 2013 Tax questions. 1040x 2013 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. 1040x 2013 irs. 1040x 2013 gov/pub555. 1040x 2013 What's New Same-sex marriages. 1040x 2013  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040x 2013 The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 1040x 2013 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. 1040x 2013 The word “state” as used here includes the District of Columbia, Puerto Rico, and U. 1040x 2013 S. 1040x 2013 territories and possessions. 1040x 2013 It means any domestic jurisdiction that has the legal authority to sanction marriages. 1040x 2013 The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. 1040x 2013 If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. 1040x 2013 However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. 1040x 2013 For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040x 2013 Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. 1040x 2013 gov. 1040x 2013 Important Reminder Photographs of missing children. 1040x 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 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. 1040x 2013 Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. 1040x 2013 This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. 1040x 2013 Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. 1040x 2013 If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. 1040x 2013 However, sometimes it can be to your advantage to file separate returns. 1040x 2013 If you and your spouse file separate returns, you have to determine your community income and your separate income. 1040x 2013 Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. 1040x 2013 See Death of spouse , later. 1040x 2013 Registered domestic partners. 1040x 2013    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. 1040x 2013 Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. 1040x 2013   Registered domestic partners are not married for federal tax purposes. 1040x 2013 They can use the single filing status, or if they qualify, the head of household filing status. 1040x 2013    You can find answers to frequently asked questions by going to www. 1040x 2013 irs. 1040x 2013 gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. 1040x 2013 Comments and suggestions. 1040x 2013    We welcome your comments about this publication and your suggestions for future editions. 1040x 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2013   You can send your comments from www. 1040x 2013 irs. 1040x 2013 gov/formspubs. 1040x 2013 Click on “More Information” and then on “Give us feedback on forms and publications. 1040x 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. 1040x 2013 Ordering forms and publications. 1040x 2013    Visit www. 1040x 2013 irs. 1040x 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. 1040x 2013 Internal Revenue Service 1201 N. 1040x 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2013    If you have a tax question, check the information available on IRS. 1040x 2013 gov or call 1-800-829-1040. 1040x 2013 We cannot answer tax questions sent to either of the above addresses. 1040x 2013 Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040x 2013 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

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

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

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

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

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

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

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

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The 1040x 2013

1040x 2013 10. 1040x 2013   Indoor Tanning Services Tax Table of Contents The tax on indoor tanning service is 10% of the amount paid for that service. 1040x 2013 The tax is paid by the person paying for the services and is collected by the person receiving payment for the indoor tanning services. 1040x 2013 Definition of indoor tanning services. 1040x 2013   Indoor tanning service means a service employing any electronic product designed to incorporate one or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. 1040x 2013 The term does not include phototherapy service performed by, and on the premises of, a licensed medical professional (such as a dermatologist, psychologist, or registered nurse). 1040x 2013 See regulations section 49. 1040x 2013 5000B-1 for more information, and special rules for qualified physical fitness facilities, undesignated payment cards, and bundled payments. 1040x 2013 File Form 720. 1040x 2013   The person receiving the payment for indoor tanning services (collector) must collect and remit the tax and file the return. 1040x 2013 If the tax is not collected for any reason, the collector is liable for the tax. 1040x 2013 The collector is not required to make semimonthly deposits of the tax. 1040x 2013 Prev  Up  Next   Home   More Online Publications