File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2013 Ez Tax Form

Form 1040a Tax TablesH&r Block Free Tax File 2012E File State Taxes OnlyIrs Com GovFiling A Tax Amendment OnlineEfile State Tax FreePrint 1040ezHow Can I File My 2010 TaxesTax Planning Us 1040aTax Form 1040 EzWww Irs Gov VitaHow To File Back Income TaxesFile Free State TaxStudent TaxMilitary Pay ChartAmended Tax Return Form 2013File My Federal And State Taxes For FreeIrs 1040 Ez Form 2011H & R Free FileCan You File Taxes On Unemployment1040ez Form 2012Amend My 2011 Taxes1040ez IrsTax Act Online FreeTax Return Preparation State And Income TaxesHow To Amend Taxes OnlineFederal Income Tax Amended ReturnFederal Tax Forms And State FormsWww Myfreetaxes Com McrsvpFree Federal & State E-fileFree 2006 Tax SoftwareIrs Gov Free File Federal And State TaxesOnline State Tax FilingAmended 1040ezIncome Tax Amendment FormState TaxsIncome Tax Forms 1040ezFile State Taxes Only1040ez Tax Form For 20121040ez 2013 Form

2013 Ez Tax Form

2013 ez tax form 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. 2013 ez tax form You can subtract either the standard deduction or itemized deductions. 2013 ez tax form Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). 2013 ez tax form 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. 2013 ez tax form See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. 2013 ez tax form Table of Contents 20. 2013 ez tax form   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. 2013 ez tax form Married persons who filed separate returns. 2013 ez tax form 21. 2013 ez tax form   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. 2013 ez tax form 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. 2013 ez tax form   TaxesIntroductionIndian tribal government. 2013 ez tax form 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. 2013 ez tax form Real Estate TaxesReal estate taxes for prior years. 2013 ez tax form Examples. 2013 ez tax form Form 1099-S. 2013 ez tax form Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. 2013 ez tax form   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. 2013 ez tax form Mortgage proceeds used for business or investment. 2013 ez tax form 24. 2013 ez tax form   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. 2013 ez tax form Household items. 2013 ez tax form Deduction more than $500. 2013 ez tax form Form 1098-C. 2013 ez tax form Filing deadline approaching and still no Form 1098-C. 2013 ez tax form Exception 1—vehicle used or improved by organization. 2013 ez tax form Exception 2—vehicle given or sold to needy individual. 2013 ez tax form Deduction $500 or less. 2013 ez tax form Right to use property. 2013 ez tax form Tangible personal property. 2013 ez tax form Future interest. 2013 ez tax form Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. 2013 ez tax form Text message. 2013 ez tax form Credit card. 2013 ez tax form Pay-by-phone account. 2013 ez tax form Stock certificate. 2013 ez tax form Promissory note. 2013 ez tax form Option. 2013 ez tax form Borrowed funds. 2013 ez tax form Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. 2013 ez tax form   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. 2013 ez tax form Progressive deterioration. 2013 ez tax form Damage from corrosive drywall. 2013 ez tax form 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. 2013 ez tax form   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. 2013 ez tax form Parking fees. 2013 ez tax form Advertising display on car. 2013 ez tax form Car pools. 2013 ez tax form Hauling tools or instruments. 2013 ez tax form Union members' trips from a union hall. 2013 ez tax form Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. 2013 ez tax form Statutory employees. 2013 ez tax form Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. 2013 ez tax form   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. 2013 ez tax form 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. 2013 ez tax form   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. 2013 ez tax form   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. 2013 ez tax form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Historical Highlights of the IRS

1862 - President Lincoln signed into law a revenue-raising measure to help pay for Civil War expenses. The measure created a Commissioner of Internal Revenue and the nation's first income tax. It levied a 3 percent tax on incomes between $600 and $10,000 and a 5 percent tax on incomes of more than $10,000.

1867 - Heeding public opposition to the income tax, Congress cut the tax rate. From 1868 until 1913, 90 percent of all revenue came from taxes on liquor, beer, wine and tobacco.

1872 - Income tax repealed.

1894 - The Wilson Tariff Act revived the income tax and an income tax division within the Bureau of Internal Revenue was created.

1895 - Supreme Court ruled the new income tax unconstitutional on the grounds that it was a direct tax and not apportioned among the states on the basis of population. The income tax division was disbanded.

1909 - President Taft recommended Congress propose a constitutional amendment that would give the government the power to tax incomes without apportioning the burden among the states in line with population. Congress also levied a 1 percent tax on net corporate incomes of more than $5,000.

1913 - As the threat of war loomed, Wyoming became the 36th and last state needed to ratify the 16th Amendment. The amendment stated, "Congress shall have the power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration." Later, Congress adopted a 1 percent tax on net personal income of more than $3,000 with a surtax of 6 percent on incomes of more than $500,000. It also repealed the 1909 corporate income tax. The first Form 1040 was introduced.

1918 - The Revenue Act of 1918 raised even greater sums for the World War I effort. It codified all existing tax laws and imposed a progressive income-tax rate structure of up to 77 percent.

1919 - The states ratified the 18th Amendment, barring the manufacture, sale or transport of intoxicating beverages. Congress passed the Volstead Act, which gave the Commissioner of Internal Revenue the primary responsibility for enforcement of Prohibition. Eleven years later, the Department of Justice assumed primary prohibition enforcement duties.

1931 - The IRS Intelligence Unit used an undercover agent to gather evidence against gangster Al Capone. Capone was convicted of tax evasion and sentenced to 11 years.

1933 - Prohibition repealed. IRS again assumed responsibility for alcohol taxation the following year and for administering the National Firearms Act. Later, tobacco tax enforcement was added.

1942 - The Revenue Act of 1942, hailed by President Roosevelt as "the greatest tax bill in American history," passed Congress. It increased taxes and the number of Americans subject to the income tax. It also created deductions for medical and investment expenses.

1943 - Congress passed the Current Tax Payment Act, which required employers to withhold taxes from employees' wages and remit them quarterly.

1944 - Congress passed the Individual Income Tax Act, which created the standard deductions on Form 1040.

1952 - President Truman proposed his Reorganization Plan No. 1, which replaced the patronage system at the IRS with a career civil service system. It also decentralized service to taxpayers and sought to restore public confidence in the agency.

1953 - President Eisenhower endorsed Truman's reorganization plan and changed the name of the agency from the Bureau of Internal Revenue to the Internal Revenue Service.

1954 - The filing deadline for individual tax returns changed from March 15 to April 15.

1961 - The Computer Age began at IRS with the dedication of the National Computer Center at Martinsburg, W.Va.

1965 - IRS instituted its first toll-free telephone site.

1972 - The Alcohol, Tobacco and Firearms Division separated from the IRS to become the independent Bureau of Alcohol, Tobacco and Firearms.

1974 - Congress passed the Employee Retirement and Income Security Act, which gave regulatory responsibilities for employee benefit plans to the IRS.

1986 - Limited electronic filing began. President Reagan signed the Tax Reform Act, the most significant piece of tax legislation in 30 years. It contained 300 provisions and took three years to implement. The Act codified the federal tax laws for the third time since the Revenue Act of 1918.

1992 - Taxpayers who owed money were allowed to file returns electronically.

1998 - Congress passed the IRS Restructuring and Reform Act, which expanded taxpayer rights and called for reorganizing the agency into four operating divisions aligned according to taxpayer needs.

2000 - IRS enacted reforms, ending its geographic-based structure and instituting four major operating divisions: Wage and Investment, Small Business/Self-Employed, Large and Mid-Size Business and Tax Exempt and Government Entities. It was the most sweeping change at the IRS since the 1953 reorganization.

2001 - IRS administered a mid-year tax refund program to provide advance payments of a tax rate reduction.

2003 - IRS administered another mid-year refund program, this time providing an advance payment of an increase in the Child Tax Credit. Electronic filing reached a new high - 52.9 million tax returns, more than 40 percent of all individual returns.

Page Last Reviewed or Updated: 12-Feb-2014

The 2013 Ez Tax Form

2013 ez tax form Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. 2013 ez tax form Questions about innocent spouse relief. 2013 ez tax form Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. 2013 ez tax form  The period of time in which you may request equitable relief has been expanded. 2013 ez tax form See How To Request Relief later. 2013 ez tax form More information. 2013 ez tax form   For more information about the latest developments on Publication 971, go to www. 2013 ez tax form irs. 2013 ez tax form gov/pub971. 2013 ez tax form Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. 2013 ez tax form This is called joint and several liability. 2013 ez tax form Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. 2013 ez tax form You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. 2013 ez tax form In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. 2013 ez tax form Three types of relief are available to married persons who filed joint returns. 2013 ez tax form Innocent spouse relief. 2013 ez tax form Separation of liability relief. 2013 ez tax form Equitable relief. 2013 ez tax form Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. 2013 ez tax form See Community Property Laws , later. 2013 ez tax form This publication explains these types of relief, who may qualify for them, and how to get them. 2013 ez tax form You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. 2013 ez tax form gov by entering “Innocent Spouse” in the search box. 2013 ez tax form What this publication does not cover. 2013 ez tax form   This publication does not discuss injured spouse relief. 2013 ez tax form You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. 2013 ez tax form If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. 2013 ez tax form For more information, see Form 8379, Injured Spouse Allocation. 2013 ez tax form Comments and suggestions. 2013 ez tax form   We welcome your comments about this publication and your suggestions for future editions. 2013 ez tax form   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2013 ez tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2013 ez tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2013 ez tax form   You can email us at taxforms@irs. 2013 ez tax form gov. 2013 ez tax form Please put “Publications Comment” on the subject line. 2013 ez tax form You can also send us comments from www. 2013 ez tax form irs. 2013 ez tax form gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 2013 ez tax form ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2013 ez tax form Ordering forms and publications. 2013 ez tax form   Visit www. 2013 ez tax form irs. 2013 ez tax form 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. 2013 ez tax form  Internal Revenue Service 1201 N. 2013 ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. 2013 ez tax form The IRS can help you with your request for innocent spouse relief. 2013 ez tax form If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. 2013 ez tax form Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications