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2012 Free Tax Return

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2012 Free Tax Return

2012 free tax return 11. 2012 free tax return   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 2012 free tax return S. 2012 free tax return Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 2012 free tax return This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 2012 free tax return You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 2012 free tax return These forms are discussed in this chapter. 2012 free tax return To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 2012 free tax return If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 2012 free tax return Read Aliens Required To Obtain Sailing or Departure Permits . 2012 free tax return Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 2012 free tax return Useful Items - You may want to see: Form (and Instructions) 1040-C U. 2012 free tax return S. 2012 free tax return Departing Alien Income Tax Return 2063 U. 2012 free tax return S. 2012 free tax return Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 2012 free tax return Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 2012 free tax return If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 2012 free tax return Category 1. 2012 free tax return   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 2012 free tax return Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 2012 free tax return However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 2012 free tax return   The statement must be presented to an IRS office. 2012 free tax return Category 2. 2012 free tax return    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 2012 free tax return S. 2012 free tax return tax under U. 2012 free tax return S. 2012 free tax return tax laws (described in chapter 10), and Who receive no other income from U. 2012 free tax return S. 2012 free tax return sources. 2012 free tax return If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 2012 free tax return This is true even if your income is exempt from U. 2012 free tax return S. 2012 free tax return tax because of an income tax treaty, consular agreement, or international agreement. 2012 free tax return Category 3. 2012 free tax return   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 2012 free tax return S. 2012 free tax return sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 2012 free tax return S. 2012 free tax return Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 2012 free tax return S. 2012 free tax return trade or business. 2012 free tax return (See Interest Income in chapter 3. 2012 free tax return ) Category 4. 2012 free tax return   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 2012 free tax return S. 2012 free tax return sources while in the United States under those visas, other than: Income from employment authorized by the U. 2012 free tax return S. 2012 free tax return Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 2012 free tax return S. 2012 free tax return trade or business. 2012 free tax return (See Interest Income in chapter 3. 2012 free tax return ) Category 5. 2012 free tax return   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 2012 free tax return If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 2012 free tax return Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 2012 free tax return S. 2012 free tax return possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 2012 free tax return S. 2012 free tax return possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 2012 free tax return Category 6. 2012 free tax return   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 2012 free tax return S. 2012 free tax return tax. 2012 free tax return Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 2012 free tax return To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 2012 free tax return See Forms To File , later. 2012 free tax return You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 2012 free tax return See Paying Taxes and Obtaining Refunds , later. 2012 free tax return Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 2012 free tax return Where to get a sailing or departure permit. 2012 free tax return   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 2012 free tax return When to get a sailing or departure permit. 2012 free tax return   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 2012 free tax return You cannot apply earlier than 30 days before your planned departure date. 2012 free tax return Do not wait until the last minute in case there are unexpected problems. 2012 free tax return Papers to submit. 2012 free tax return   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 2012 free tax return Bring the following records with you if they apply. 2012 free tax return Your passport and alien registration card or visa. 2012 free tax return Copies of your U. 2012 free tax return S. 2012 free tax return income tax returns filed for the past 2 years. 2012 free tax return If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 2012 free tax return Receipts for income taxes paid on these returns. 2012 free tax return Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 2012 free tax return A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 2012 free tax return If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 2012 free tax return Proof of estimated tax payments for the past year and this year. 2012 free tax return Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 2012 free tax return Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 2012 free tax return Copies of the application for, and approval of, the grant. 2012 free tax return A statement of the amount paid, and your duties and obligations under the grant. 2012 free tax return A list of any previous grants. 2012 free tax return Documents indicating you qualify for any special tax treaty benefits claimed. 2012 free tax return Document verifying your date of departure from the United States, such as an airline ticket. 2012 free tax return Document verifying your U. 2012 free tax return S. 2012 free tax return taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 2012 free tax return Note. 2012 free tax return   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 2012 free tax return This applies whether or not your spouse requires a permit. 2012 free tax return Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 2012 free tax return Employees in the IRS office can assist in filing these forms. 2012 free tax return Both forms have a “certificate of compliance” section. 2012 free tax return When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 2012 free tax return S. 2012 free tax return tax obligations have been satisfied according to available information. 2012 free tax return Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 2012 free tax return Form 2063 This is a short form that asks for certain information but does not include a tax computation. 2012 free tax return The following departing aliens can get their sailing or departure permits by filing Form 2063. 2012 free tax return Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 2012 free tax return Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 2012 free tax return However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 2012 free tax return Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 2012 free tax return The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 2012 free tax return However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 2012 free tax return Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 2012 free tax return Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 2012 free tax return When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 2012 free tax return However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 2012 free tax return See Bond To Ensure Payment , discussed later. 2012 free tax return The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 2012 free tax return Returning to the United States. 2012 free tax return   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 2012 free tax return You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 2012 free tax return   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 2012 free tax return The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 2012 free tax return However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 2012 free tax return Joint return on Form 1040-C. 2012 free tax return   Departing husbands and wives who are nonresident aliens cannot file joint returns. 2012 free tax return However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 2012 free tax return Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 2012 free tax return You must also pay any taxes due for past years. 2012 free tax return If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 2012 free tax return However, the IRS cannot provide a refund at the time of departure. 2012 free tax return If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 2012 free tax return Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 2012 free tax return However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 2012 free tax return The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 2012 free tax return Information about the form of bond and security on it can be obtained from your IRS office. 2012 free tax return Filing Annual U. 2012 free tax return S. 2012 free tax return Income Tax Returns Form 1040-C is not an annual U. 2012 free tax return S. 2012 free tax return income tax return. 2012 free tax return If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 2012 free tax return Chapters 5 and 7 discuss filing an annual U. 2012 free tax return S. 2012 free tax return income tax return. 2012 free tax return The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 2012 free tax return S. 2012 free tax return income tax return. 2012 free tax return Prev  Up  Next 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The 2012 Free Tax Return

2012 free tax return 3. 2012 free tax return   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. 2012 free tax return This chapter explains the limits and rules for deducting the costs of gifts. 2012 free tax return $25 limit. 2012 free tax return   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. 2012 free tax return A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. 2012 free tax return   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. 2012 free tax return This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. 2012 free tax return   If you and your spouse both give gifts, both of you are treated as one taxpayer. 2012 free tax return It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. 2012 free tax return If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. 2012 free tax return Example. 2012 free tax return Bob Jones sells products to Local Company. 2012 free tax return He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. 2012 free tax return They paid $80 for each gift basket, or $240 total. 2012 free tax return Three of Local Company's executives took the gift baskets home for their families' use. 2012 free tax return Bob and Jan have no independent business relationship with any of the executives' other family members. 2012 free tax return They can deduct a total of $75 ($25 limit × 3) for the gift baskets. 2012 free tax return Incidental costs. 2012 free tax return   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. 2012 free tax return   A cost is incidental only if it does not add substantial value to the gift. 2012 free tax return For example, the cost of gift wrapping is an incidental cost. 2012 free tax return However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. 2012 free tax return Exceptions. 2012 free tax return   The following items are not considered gifts for purposes of the $25 limit. 2012 free tax return An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. 2012 free tax return Examples include pens, desk sets, and plastic bags and cases. 2012 free tax return Signs, display racks, or other promotional material to be used on the business premises of the recipient. 2012 free tax return    Figure B. 2012 free tax return When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. 2012 free tax return (Do not use this chart if your home is your principal place of business. 2012 free tax return See Office in the home . 2012 free tax return ) Please click here for the text description of the image. 2012 free tax return Figure B. 2012 free tax return When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. 2012 free tax return 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. 2012 free tax return   Any item that might be considered either a gift or entertainment generally will be considered entertainment. 2012 free tax return However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. 2012 free tax return    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. 2012 free tax return You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. 2012 free tax return   You can change your treatment of the tickets at a later date by filing an amended return. 2012 free tax return Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 2012 free tax return    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. 2012 free tax return You cannot choose, in this case, to treat the cost of the tickets as a gift expense. 2012 free tax return Prev  Up  Next   Home   More Online Publications