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2010 1040ez Part Five - Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. 2010 1040ez You can subtract either the standard deduction or itemized deductions. 2010 1040ez Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). 2010 1040ez The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. 2010 1040ez See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. 2010 1040ez Table of Contents 20. 2010 1040ez Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. 2010 1040ez Married persons who filed separate returns. 2010 1040ez 21. 2010 1040ez Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. 2010 1040ez How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. 2010 1040ez TaxesIntroductionIndian tribal government. 2010 1040ez Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. 2010 1040ez Real Estate TaxesReal estate taxes for prior years. 2010 1040ez Examples. 2010 1040ez Form 1099-S. 2010 1040ez Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. 2010 1040ez Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. 2010 1040ez Mortgage proceeds used for business or investment. 2010 1040ez 24. 2010 1040ez ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. 2010 1040ez Household items. 2010 1040ez Deduction more than $500. 2010 1040ez Form 1098-C. 2010 1040ez Filing deadline approaching and still no Form 1098-C. 2010 1040ez Exception 1—vehicle used or improved by organization. 2010 1040ez Exception 2—vehicle given or sold to needy individual. 2010 1040ez Deduction $500 or less. 2010 1040ez Right to use property. 2010 1040ez Tangible personal property. 2010 1040ez Future interest. 2010 1040ez Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 2010 1040ez Text message. 2010 1040ez Credit card. 2010 1040ez Pay-by-phone account. 2010 1040ez Stock certificate. 2010 1040ez Promissory note. 2010 1040ez Option. 2010 1040ez Borrowed funds. 2010 1040ez Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. 2010 1040ez Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. 2010 1040ez Progressive deterioration. 2010 1040ez Damage from corrosive drywall. 2010 1040ez Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. 2010 1040ez Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. 2010 1040ez Parking fees. 2010 1040ez Advertising display on car. 2010 1040ez Car pools. 2010 1040ez Hauling tools or instruments. 2010 1040ez Union members' trips from a union hall. 2010 1040ez Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. 2010 1040ez Statutory employees. 2010 1040ez Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. 2010 1040ez Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. 2010 1040ez Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. 2010 1040ez Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. 2010 1040ez Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. 2010 1040ez Prev Up Next Home More Online Publications
Affordable Care Act Topics
Affordable Care Act (ACA) Tax Provisions
The health care law addresses health insurance coverage and financial assistance options for individuals and families, including the premium tax credit. It also includes the individual shared responsibility provision and exemptions from that provision.The IRS administers the tax provisions included in the law. Visit HealthCare.gov for more information on coverage options and assistance.
The health care law contains many tax and other provisions for employers. The IRS administers the tax provisions included in the law. Visit HealthCare.gov and SBA.gov/healthcare for more information on other provisions.
- Certain Business Types
- Tax-Exempt & Government Organizations
The 2010 1040ez
2010 1040ez Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. 2010 1040ez Tax questions. 2010 1040ez Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. 2010 1040ez irs. 2010 1040ez gov/pub531. 2010 1040ez What's New Additional Medicare Tax. 2010 1040ez Beginning in 2013, a 0. 2010 1040ez 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 2010 1040ez An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. 2010 1040ez An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. 2010 1040ez Additional Medicare Tax is only imposed on the employee. 2010 1040ez There is no employer share of Additional Medicare Tax. 2010 1040ez All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2010 1040ez Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. 2010 1040ez Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. 2010 1040ez For more information on Additional Medicare Tax, go to www. 2010 1040ez irs. 2010 1040ez gov and enter “Additional Medicare Tax” in the search box. 2010 1040ez Reminder Photographs of missing children. 2010 1040ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 1040ez 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. 2010 1040ez Introduction This publication is for employees who receive tips. 2010 1040ez All tips you receive are income and are subject to federal income tax. 2010 1040ez You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. 2010 1040ez The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. 2010 1040ez Reporting your tip income correctly is not difficult. 2010 1040ez You must do three things. 2010 1040ez Keep a daily tip record. 2010 1040ez Report tips to your employer. 2010 1040ez Report all your tips on your income tax return. 2010 1040ez This publication will explain these three things and show you what to do on your tax return if you have not done the first two. 2010 1040ez This publication will also show you how to treat allocated tips. 2010 1040ez Comments and suggestions. 2010 1040ez We welcome your comments about this publication and your suggestions for future editions. 2010 1040ez You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 1040ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2010 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 1040ez You can send your comments from www. 2010 1040ez irs. 2010 1040ez gov/formspubs/. 2010 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2010 1040ez 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. 2010 1040ez Ordering forms and publications. 2010 1040ez Visit www. 2010 1040ez irs. 2010 1040ez 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. 2010 1040ez Internal Revenue Service 1201 N. 2010 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 1040ez If you have a tax question, check the information available on IRS. 2010 1040ez gov or call 1-800-829-1040. 2010 1040ez We cannot answer tax questions sent to either of the above addresses. 2010 1040ez Prev Up Next Home More Online Publications