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2012 Taxes Online

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2012 Taxes Online

2012 taxes online Publication 972 - Introductory Material Table of Contents Future Developments Reminder IntroductionOrdering forms and publications. 2012 taxes online Tax questions. 2012 taxes online Future Developments For the latest information about developments related to Publication 972, such as legislation enacted after it was published, go to www. 2012 taxes online irs. 2012 taxes online gov/pub972. 2012 taxes online Reminder Photographs of missing children. 2012 taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 taxes online 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. 2012 taxes online Introduction The purpose of this publication is: To figure the child tax credit you claim on Form 1040, line 51; Form 1040A, line 33; or Form 1040NR, line 48; and To figure the amount of earned income you enter on line 4a of Schedule 8812 (Form 1040A or 1040), Child Tax Credit. 2012 taxes online This publication is intended primarily for individuals sent here by the instructions to Forms 1040, 1040A, or 1040NR, or Schedule 8812. 2012 taxes online Even if you were not sent here by the instructions to one of the forms or the schedule, you can still choose to use this publication to figure your credit. 2012 taxes online However, most individuals can use a simpler worksheet in their tax form instructions. 2012 taxes online If you were sent here from your Form 1040, Form 1040A, or Form 1040NR instructions. 2012 taxes online   Complete the Child Tax Credit Worksheet , later in this publication. 2012 taxes online If you were sent here from your Schedule 8812 instructions. 2012 taxes online   Complete the 1040 and 1040NR Filers — Earned Income Worksheet , later in this publication. 2012 taxes online If you have not read your Form 1040, Form 1040A, or Form 1040NR instructions. 2012 taxes online   Read the explanation of who must use this publication next. 2012 taxes online If you find that you are not required to use this publication to figure your child tax credit, you can use the simpler worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions to figure your credit. 2012 taxes online Who must use this publication. 2012 taxes online   If you answer “Yes” to either of the following questions, you must use this publication to figure your child tax credit. 2012 taxes online Are you excluding income from Puerto Rico or filing any of the following forms? Form 2555 or 2555-EZ (relating to foreign earned income). 2012 taxes online Form 4563 (exclusion of income for residents of American Samoa). 2012 taxes online Are you claiming any of the following credits? Mortgage interest credit, Form 8396. 2012 taxes online Adoption credit, Form 8839. 2012 taxes online Residential energy efficient property credit, Form 5695, Part I. 2012 taxes online District of Columbia first-time homebuyer credit, Form 8859. 2012 taxes online Comments and suggestions. 2012 taxes online   We welcome your comments about this publication and your suggestions for future editions. 2012 taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 taxes online   You can send your comments from www. 2012 taxes online irs. 2012 taxes online gov/formspubs/. 2012 taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 taxes online ”   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. 2012 taxes online Ordering forms and publications. 2012 taxes online   Visit www. 2012 taxes online irs. 2012 taxes online 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. 2012 taxes online Internal Revenue Service 1201 N. 2012 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 taxes online   If you have a tax question, check the information available on IRS. 2012 taxes online gov or call 1-800-829-1040. 2012 taxes online We cannot answer tax questions sent to either of the above addresses. 2012 taxes online Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Freedom and Noble Wildfires in Oklahoma

OK-2012-09, Aug. 23, 2012

Updated 9/27/2012 to include Noble Wildfire and include Cleveland County.

OKLAHOMA CITY — Victims of the Freedom and Noble Wildfires that began on Aug. 3, 2012, in parts of Oklahoma may qualify for tax relief from the Internal Revenue Service.

The President has declared Creek and Cleveland 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 Aug. 3, and on or before Oct. 2, have been postponed to Oct. 2, 2012. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 3, and on or before Aug. 20, as long as the deposits are made by Aug. 20, 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 1-866-562-5227 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 is 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 Oct. 2 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 Aug. 3 and on or before Oct. 2.

The IRS also gives affected taxpayers until Oct. 2 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 Aug. 3 and on or before Oct. 2.

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 Aug. 3 and on or before Aug. 20 provided the taxpayer makes these deposits by Aug. 20.

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 “OKLAHOMA/FREEDOM WILDFIRE” or "OKLAHOMA/NOBLE WILDFIRE" 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 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 14-Aug-2013

The 2012 Taxes Online

2012 taxes online Publication 939 - Introductory Material Table of Contents What's New Future developments. 2012 taxes online IntroductionSimplified Method. 2012 taxes online Ordering forms and publications. 2012 taxes online Tax questions. 2012 taxes online Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 2012 taxes online For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 2012 taxes online Future developments. 2012 taxes online For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. 2012 taxes online IRS. 2012 taxes online gov/pub939. 2012 taxes online Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. 2012 taxes online Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. 2012 taxes online What is the General Rule. 2012 taxes online   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. 2012 taxes online The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. 2012 taxes online Who must use the General Rule. 2012 taxes online   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. 2012 taxes online If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. 2012 taxes online This choice is irrevocable and applied to all later annuity payments. 2012 taxes online The following are qualified plans. 2012 taxes online A qualified employee plan. 2012 taxes online A qualified employee annuity. 2012 taxes online A tax-sheltered annuity (TSA) plan or contract. 2012 taxes online Simplified Method. 2012 taxes online   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. 2012 taxes online This method is described in Publication 575, Pension and Annuity Income. 2012 taxes online   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. 2012 taxes online Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 2012 taxes online For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 2012 taxes online Topics not covered in this publication. 2012 taxes online   Certain topics related to pensions and annuities are not covered in this publication. 2012 taxes online They include: Simplified Method. 2012 taxes online This method is covered in Publication 575. 2012 taxes online That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). 2012 taxes online Individual retirement arrangements (IRAs). 2012 taxes online Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). 2012 taxes online Life insurance payments. 2012 taxes online If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. 2012 taxes online Help from IRS. 2012 taxes online   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. 2012 taxes online For information on this service, see Requesting a Ruling on Taxation of Annuity , later. 2012 taxes online Comments and suggestions. 2012 taxes online   We welcome your comments about this publication and your suggestions for future editions. 2012 taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 taxes online   You can send your comments from www. 2012 taxes online irs. 2012 taxes online gov/formspubs/. 2012 taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2012 taxes online   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. 2012 taxes online Ordering forms and publications. 2012 taxes online   Visit www. 2012 taxes online irs. 2012 taxes online 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. 2012 taxes online Internal Revenue Service 1201 N. 2012 taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 taxes online   If you have a tax question, check the information available on IRS. 2012 taxes online gov or call 1-800-829-1040. 2012 taxes online We cannot answer tax questions sent to either of the above addresses. 2012 taxes online Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 2012 taxes online S. 2012 taxes online Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 taxes online See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2012 taxes online Prev  Up  Next   Home   More Online Publications