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2011 Tax

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2011 Tax

2011 tax Index A Absence, temporary, Temporary absences. 2011 tax Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. 2011 tax , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. 2011 tax No exemption for spouse, Alimony paid. 2011 tax Annual exclusion, gift tax, Annual exclusion. 2011 tax Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. 2011 tax Considered unmarried, Unmarried persons. 2011 tax Archer MSA, Archer medical savings account (MSA). 2011 tax Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. 2011 tax Benefits paid under QDROs, Benefits paid to a child or other dependent. 2011 tax , Benefits paid to a spouse or former spouse. 2011 tax Birth of dependent, Death or birth. 2011 tax C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. 2011 tax Child support Alimony, difference from, Child support. 2011 tax Clearly associated with contingency, Clearly associated with a contingency. 2011 tax Contingency relating to child, Contingency relating to your child. 2011 tax Payment specifically designated as, Specifically designated as child support. 2011 tax Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2011 tax Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. 2011 tax Claiming parent, when child is head of household, Special rule for parent. 2011 tax Custody of, Custodial parent and noncustodial parent. 2011 tax Death of child Head of household, qualifying person to file as, Death or birth. 2011 tax Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. 2011 tax States, Community property states. 2011 tax Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. 2011 tax Nondeductible expenses, Nondeductible expenses. 2011 tax Custody of child, Custodial parent and noncustodial parent. 2011 tax D Death of dependent, Death or birth. 2011 tax Death of recipient spouse. 2011 tax , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. 2011 tax Deductions Alimony paid, Deducting alimony paid. 2011 tax Alimony recapture, Deducting the recapture. 2011 tax Limits on IRAs, IRA contribution and deduction limits. 2011 tax Marital, Marital deduction. 2011 tax Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. 2011 tax Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. 2011 tax Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. 2011 tax Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. 2011 tax Invalid, Invalid decree. 2011 tax Unmarried persons, Unmarried persons. 2011 tax Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. 2011 tax Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. 2011 tax Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. 2011 tax Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. 2011 tax Filing status, Filing Status, More information. 2011 tax Head of household, Requirements. 2011 tax Form 1040 Deducting alimony paid, Deducting alimony paid. 2011 tax Reporting alimony received, Reporting alimony received. 2011 tax Form 1040X Annulment, decree of, Unmarried persons. 2011 tax Form 8332 Release of exemption to noncustodial parent, Written declaration. 2011 tax Form 8379 Injured spouse, Injured spouse. 2011 tax Form 8857 Innocent spouse relief, Relief from joint liability. 2011 tax Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. 2011 tax Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. 2011 tax , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). 2011 tax Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. 2011 tax Expenses for, as alimony (Table 4), Table 4. 2011 tax Expenses for a Jointly-Owned Home Sale of, Sale of home. 2011 tax HSAs (Health savings accounts), Health savings account (HSA). 2011 tax I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. 2011 tax Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. 2011 tax Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. 2011 tax Innocent spouse relief, Relief from joint liability. 2011 tax Insurance premiums, Life insurance premiums. 2011 tax Invalid decree, Invalid decree. 2011 tax IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. 2011 tax Itemized deductions on separate returns, Itemized deductions. 2011 tax ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. 2011 tax Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. 2011 tax Change to separate return, Separate returns after joint return. 2011 tax Divorced taxpayers, Divorced taxpayers. 2011 tax Exemption for spouse, Joint return. 2011 tax Joint and individual liability, Joint and individual liability. 2011 tax Relief from joint liability, Relief from joint liability. 2011 tax Signing, Signing a joint return. 2011 tax Jointly-owned home Alimony payments for, Payments for jointly-owned home. 2011 tax Expenses for, as alimony (Table 4), Table 4. 2011 tax Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. 2011 tax K Kidnapped child Head of household status and, Kidnapped child. 2011 tax L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. 2011 tax M Marital community, ending, Ending the Marital Community Marital status, Marital status. 2011 tax Married persons, Married persons. 2011 tax Medical savings accounts (MSAs), Archer medical savings account (MSA). 2011 tax Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. 2011 tax MSAs (Medical savings accounts), Archer medical savings account (MSA). 2011 tax N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. 2011 tax Nonresident aliens Joint returns, Nonresident alien. 2011 tax Withholding, Withholding on nonresident aliens. 2011 tax P Parent Head of household, claim for, Special rule for parent. 2011 tax Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. 2011 tax Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. 2011 tax , Benefits paid to a spouse or former spouse. 2011 tax Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. 2011 tax Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. 2011 tax Table 2, Table 2. 2011 tax Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. 2011 tax Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. 2011 tax Spouse's debts, applied to, Tax refund applied to spouse's debts. 2011 tax Release of exemption to noncustodial parent, Written declaration. 2011 tax Revocation, Revocation of release of claim to an exemption. 2011 tax Relief from joint liability, Reminders, Relief from joint liability. 2011 tax Relief from separate return liability Community income, Relief from liability arising from community property law. 2011 tax Reporting requirements Alimony received, Reporting alimony received. 2011 tax Returns Amended return required, Unmarried persons. 2011 tax Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. 2011 tax S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. 2011 tax Separate maintenance decrees, Unmarried persons. 2011 tax , Divorce or separation instrument. 2011 tax , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. 2011 tax Community or separate income, Community or separate income. 2011 tax Exemption for spouse, Separate return. 2011 tax Itemized deductions, Itemized deductions. 2011 tax Relief from liability, Relief from liability arising from community property law. 2011 tax Separate liability, Separate liability. 2011 tax Tax consequences, Separate returns may give you a higher tax. 2011 tax Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. 2011 tax Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. 2011 tax Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. 2011 tax Spouse Defined for purposes of alimony, Spouse or former spouse. 2011 tax Refund applied to debts, Tax refund applied to spouse's debts. 2011 tax Statute of limitations Amended return, Unmarried persons. 2011 tax Injured spouse allocation, Injured spouse. 2011 tax T Tables and figures Exemption for dependents (Table 3), Table 3. 2011 tax Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. 2011 tax Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. 2011 tax Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. 2011 tax Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. 2011 tax Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. 2011 tax Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. 2011 tax Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. 2011 tax , Payments to a third party. 2011 tax Property settlements, transfers to, Transfers to third parties. 2011 tax Tiebreaker rules, Tiebreaker rules. 2011 tax TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. 2011 tax Unmarried persons, Unmarried persons. 2011 tax W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. 2011 tax Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. 2011 tax Prev  Up     Home   More Online Publications
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The 2011 Tax

2011 tax 4. 2011 tax   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. 2011 tax Adjusted gross income. 2011 tax Distributions received by spouse. 2011 tax Testing period. 2011 tax What's New Modified AGI limit for retirement savings contributions credit increased. 2011 tax  For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). 2011 tax Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). 2011 tax You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). 2011 tax This credit could reduce the federal income tax you pay dollar for dollar. 2011 tax    Can you claim the credit?   If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. 2011 tax You were born before January 2, 1996. 2011 tax You are not a full-time student (explained next). 2011 tax No one else, such as your parent(s), claims an exemption for you on their tax return. 2011 tax Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). 2011 tax Full-time student. 2011 tax   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. 2011 tax You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. 2011 tax Adjusted gross income. 2011 tax   This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. 2011 tax However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. 2011 tax Eligible contributions. 2011 tax   These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. 2011 tax They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. 2011 tax For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. 2011 tax Reducing eligible contributions. 2011 tax   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. 2011 tax Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. 2011 tax   Do not reduce your eligible contributions by any of the following. 2011 tax The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. 2011 tax Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. 2011 tax Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. 2011 tax Loans from a qualified employer plan treated as a distribution. 2011 tax Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). 2011 tax Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). 2011 tax Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. 2011 tax Distributions from a military retirement plan. 2011 tax Distributions from an inherited IRA by a nonspousal beneficiary. 2011 tax Distributions received by spouse. 2011 tax   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. 2011 tax Testing period. 2011 tax   The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. 2011 tax Example. 2011 tax You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. 2011 tax You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. 2011 tax Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. 2011 tax You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. 2011 tax You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. 2011 tax Maximum eligible contributions. 2011 tax   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. 2011 tax Effect on other credits. 2011 tax   The amount of this credit will not change the amount of your refundable tax credits. 2011 tax A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. 2011 tax Maximum credit. 2011 tax   This is a nonrefundable credit. 2011 tax The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. 2011 tax If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. 2011 tax How to figure and report the credit. 2011 tax   The amount of the credit you can get is based on the contributions you make and your credit rate. 2011 tax Your credit rate can be as low as 10% or as high as 50%. 2011 tax Your credit rate depends on your income and your filing status. 2011 tax See Form 8880 to determine your credit rate. 2011 tax   The maximum contribution taken into account is $2,000 per person. 2011 tax On a joint return, up to $2,000 is taken into account for each spouse. 2011 tax   Figure the credit on Form 8880. 2011 tax Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. 2011 tax Prev  Up  Next   Home   More Online Publications