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2011 1040 Ez

File 2009 Taxes OnlineFile A Tax ExtensionHow To File An Amended Tax Return2011 Taxact Deluxe Unlock CodeTaxact 2010 Return2012 Tax Forms 1040ezIrs 1040 FormState Tax Return Free E FileHow To File 2012 TaxesFile Taxes 2012Help Me File 1040ezWhere Can I File My 2012 Taxes1040x Form For 2013Turbo TaxEfiling Income TaxEz Tax Form 2012Free Tax Filing 2012Free Income Tax1040ez Tax Form And BookletTax Forms For 2008How To File An AmendmentHnr Block ComTax Return 2012Amended Return1040 EzMilitary Tax ServiceHow To File State Taxes For Free2012 Federal Tax Form 1040ezFile State Taxes FreeEfile2012 Tax Filing For FreeFree Federal Tax ReturnTurbotaxEfile 2012 Tax ReturnHow To Fill Out A 1040ez Tax Form2012 1040 Tax FormReturn SoftwareCan I File 1040x OnlineDownload Form 1040xFree Tax Help For Seniors

2011 1040 Ez

2011 1040 ez Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2011 1040 ez Tax questions. 2011 1040 ez Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 2011 1040 ez irs. 2011 1040 ez gov/pub54. 2011 1040 ez What's New Exclusion amount. 2011 1040 ez  The maximum foreign earned income exclusion is adjusted annually for inflation. 2011 1040 ez For 2013, the maximum exclusion has increased to $97,600. 2011 1040 ez See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 2011 1040 ez Housing expenses — base amount. 2011 1040 ez  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 2011 1040 ez The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 2011 1040 ez For 2013, this amount is $42. 2011 1040 ez 78 per day ($15,616 per year). 2011 1040 ez See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 2011 1040 ez Housing expenses — maximum amount. 2011 1040 ez  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 2011 1040 ez See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 2011 1040 ez Filing requirements. 2011 1040 ez  Generally, the amount of income you can receive before you must file an income tax return has increased. 2011 1040 ez These amounts are shown in chapter 1 under Filing Requirements . 2011 1040 ez Self-employment tax rate. 2011 1040 ez  For 2013, the self-employment tax rate of 13. 2011 1040 ez 3% has increased to 15. 2011 1040 ez 3%. 2011 1040 ez The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 2011 1040 ez All net earnings are subject to the Medicare part of the tax. 2011 1040 ez For more information, see chapter 3. 2011 1040 ez IRA limitations for 2013. 2011 1040 ez . 2011 1040 ez  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 2011 1040 ez You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 2011 1040 ez If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 2011 1040 ez See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 2011 1040 ez Reminders Figuring tax on income not excluded. 2011 1040 ez  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 2011 1040 ez See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 2011 1040 ez If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 2011 1040 ez Form 8938. 2011 1040 ez  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 2011 1040 ez See Form 8938 in chapter 1. 2011 1040 ez Change of address. 2011 1040 ez  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 2011 1040 ez If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 2011 1040 ez Photographs of missing children. 2011 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040 ez 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. 2011 1040 ez Introduction This publication discusses special tax rules for U. 2011 1040 ez S. 2011 1040 ez citizens and resident aliens who work abroad or who have income earned in foreign countries. 2011 1040 ez If you are a U. 2011 1040 ez S. 2011 1040 ez citizen or resident alien, your worldwide income generally is subject to U. 2011 1040 ez S. 2011 1040 ez income tax, regardless of where you are living. 2011 1040 ez Also, you are subject to the same income tax filing requirements that apply to U. 2011 1040 ez S. 2011 1040 ez citizens or resident aliens living in the United States. 2011 1040 ez Expatriation tax provisions apply to U. 2011 1040 ez S. 2011 1040 ez citizens who have renounced their citizenship and long-term residents who have ended their residency. 2011 1040 ez These provisions are discussed in chapter 4 of Publication 519, U. 2011 1040 ez S. 2011 1040 ez Tax Guide for Aliens. 2011 1040 ez Resident alien. 2011 1040 ez   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 2011 1040 ez Green card test. 2011 1040 ez You are a U. 2011 1040 ez S. 2011 1040 ez resident if you were a lawful permanent resident of the United States at any time during the calendar year. 2011 1040 ez This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 2011 1040 ez Substantial presence test. 2011 1040 ez You are considered a U. 2011 1040 ez S. 2011 1040 ez resident if you meet the substantial presence test for the calendar year. 2011 1040 ez To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 2011 1040 ez Example. 2011 1040 ez You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 2011 1040 ez To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 2011 1040 ez Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 2011 1040 ez   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 2011 1040 ez Filing information. 2011 1040 ez    Chapter 1 contains general filing information, such as: Whether you must file a U. 2011 1040 ez S. 2011 1040 ez tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 2011 1040 ez S. 2011 1040 ez resident, and Whether you must pay estimated tax. 2011 1040 ez Withholding tax. 2011 1040 ez    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 2011 1040 ez S. 2011 1040 ez citizens and resident aliens. 2011 1040 ez Self-employment tax. 2011 1040 ez    Chapter 3 discusses who must pay self-employment tax. 2011 1040 ez Foreign earned income exclusion and housing exclusion and deduction. 2011 1040 ez    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 2011 1040 ez You may qualify to treat up to $97,600 of your income as not taxable by the United States. 2011 1040 ez You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 2011 1040 ez These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 2011 1040 ez   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 2011 1040 ez These rules are explained in chapter 4. 2011 1040 ez   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2011 1040 ez Exemptions, deductions, and credits. 2011 1040 ez    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 2011 1040 ez These are generally the same as if you were living in the United States. 2011 1040 ez However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 2011 1040 ez Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 2011 1040 ez Tax treaty benefits. 2011 1040 ez    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 2011 1040 ez It also explains how to get copies of tax treaties. 2011 1040 ez How to get tax help. 2011 1040 ez    Chapter 7 is an explanation of how to get information and assistance from the IRS. 2011 1040 ez Questions and answers. 2011 1040 ez   Frequently asked questions and answers to those questions are presented in the back of the publication. 2011 1040 ez Comments and suggestions. 2011 1040 ez   We welcome your comments about this publication and your suggestions for future editions. 2011 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040 ez   You can send us comments from www. 2011 1040 ez irs. 2011 1040 ez gov/formspubs/. 2011 1040 ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 1040 ez ”   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. 2011 1040 ez Ordering forms and publications. 2011 1040 ez   Visit www. 2011 1040 ez irs. 2011 1040 ez gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 1040 ez Internal Revenue Service 1201 N. 2011 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 1040 ez   If you have a tax question, check the information available on IRS. 2011 1040 ez gov or call 1-800-TAX–FORM (1-800-829-1040). 2011 1040 ez We cannot answer tax questions sent to either of the above addresses. 2011 1040 ez Prev  Up  Next   Home   More Online Publications
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Publication 525, Taxable and Nontaxable Income

You can receive income in the form of money, property, or services. This publication discusses many kinds of income and explains whether they are taxable or nontaxable. It includes discussions on:

  • employee wages and fringe benefits,
  • income from bartering, partnerships, S corporations, and royalties
  • disability pensions,
  • life insurance proceeds, and
  • welfare and other public assistance benefits.

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Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 19-Nov-2013

The 2011 1040 Ez

2011 1040 ez Publication 926 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionTax questions. 2011 1040 ez Future Developments For the latest information about developments related to Publication 926, such as legislation enacted after it was published, go to www. 2011 1040 ez irs. 2011 1040 ez gov/pub926. 2011 1040 ez What's New Social security and Medicare tax for 2014. 2011 1040 ez  The social security tax rate is 6. 2011 1040 ez 2% each for the employee and employer, unchanged from 2013. 2011 1040 ez The social security wage base limit is $117,000. 2011 1040 ez The Medicare tax rate is 1. 2011 1040 ez 45% each for the employee and employer, unchanged from 2013. 2011 1040 ez There is no wage base limit for Medicare tax. 2011 1040 ez Social security and Medicare taxes apply to the wages of household employees you pay $1,900 or more in cash or an equivalent form of compensation. 2011 1040 ez Qualified parking exclusion and commuter transportation benefit. 2011 1040 ez  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. 2011 1040 ez Reminder Additional Medicare Tax withholding. 2011 1040 ez  In addition to withholding Medicare tax at 1. 2011 1040 ez 45%, you must withhold a 0. 2011 1040 ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 1040 ez You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2011 1040 ez Additional Medicare Tax is only imposed on the employee. 2011 1040 ez There is no employer share of Additional Medicare Tax. 2011 1040 ez All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2011 1040 ez For more information on Additional Medicare Tax, visit IRS. 2011 1040 ez gov and enter “Additional Medicare Tax” in the search box. 2011 1040 ez Credit reduction states. 2011 1040 ez  A state that has not repaid money it borrowed from the federal government to pay unemployment benefits is a “credit reduction state. 2011 1040 ez ” The Department of Labor (DOL) determines these states. 2011 1040 ez If you paid any wages that are subject to the unemployment compensation laws in any credit reduction state, your federal unemployment (FUTA) tax credit is reduced. 2011 1040 ez See the Instructions for Schedule H (Form 1040) for more information. 2011 1040 ez Outsourcing payroll duties. 2011 1040 ez  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2011 1040 ez The employer remains responsible if the third party fails to perform any required action. 2011 1040 ez If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2011 1040 ez gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2011 1040 ez Photographs of missing children. 2011 1040 ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2011 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040 ez 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. 2011 1040 ez Introduction The information in this publication applies to you only if you have a household employee. 2011 1040 ez If you have a household employee in 2014, you may need to pay state and federal employment taxes for 2014. 2011 1040 ez You generally must add your federal employment taxes to the income tax that you will report on your 2014 federal income tax return. 2011 1040 ez This publication will help you decide whether you have a household employee and, if you do, whether you need to pay federal employment taxes (social security tax, Medicare tax, FUTA, and federal income tax withholding). 2011 1040 ez It explains how to figure, pay, and report these taxes for your household employee. 2011 1040 ez It also explains what records you need to keep. 2011 1040 ez This publication also tells you where to find out whether you need to pay state unemployment tax for your household employee. 2011 1040 ez Comments and suggestions. 2011 1040 ez   We welcome your comments about this publication and your suggestions for future editions. 2011 1040 ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040 ez   You can also send us comments from www. 2011 1040 ez irs. 2011 1040 ez gov/formspubs. 2011 1040 ez Click on More Information and then click on Comment on Tax Forms and Publications. 2011 1040 ez   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. 2011 1040 ez Tax questions. 2011 1040 ez   If you have a tax question, check the information available on IRS. 2011 1040 ez gov or call 1-800-829-1040 or 1-800-829-4933 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability at 1-800-829-4059) Monday–Friday from 7:00 a. 2011 1040 ez m. 2011 1040 ez –7:00 p. 2011 1040 ez m. 2011 1040 ez local time (Alaska and Hawaii follow Pacific time). 2011 1040 ez We cannot answer tax questions sent to the above address. 2011 1040 ez Prev  Up  Next   Home   More Online Publications