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2014 1040 Ez Form

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2014 1040 Ez Form

2014 1040 ez form 1. 2014 1040 ez form   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. 2014 1040 ez form Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. 2014 1040 ez form Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. 2014 1040 ez form If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. 2014 1040 ez form gov and use the Interactive Tax Assistant (ITA). 2014 1040 ez form You can find the ITA by going to IRS. 2014 1040 ez form gov and entering “interactive tax assistant” in the search box. 2014 1040 ez form Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. 2014 1040 ez form General Requirements If you are a U. 2014 1040 ez form S. 2014 1040 ez form citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. 2014 1040 ez form For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. 2014 1040 ez form If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. 2014 1040 ez form S. 2014 1040 ez form citizens. 2014 1040 ez form See Publication 519, U. 2014 1040 ez form S. 2014 1040 ez form Tax Guide for Aliens. 2014 1040 ez form Table 1-1. 2014 1040 ez form 2013 Filing Requirements Chart for Most Taxpayers Note. 2014 1040 ez form You must file a return if your gross income was at least the amount shown in the last column. 2014 1040 ez form IF your filing status is. 2014 1040 ez form . 2014 1040 ez form . 2014 1040 ez form AND at the end of 2013 you were*. 2014 1040 ez form . 2014 1040 ez form . 2014 1040 ez form THEN file a return if your gross income** was at least. 2014 1040 ez form . 2014 1040 ez form . 2014 1040 ez form Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. 2014 1040 ez form ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 2014 1040 ez form It also includes gains, but not losses, reported on Form 8949 or Schedule D. 2014 1040 ez form Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2014 1040 ez form But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 2014 1040 ez form Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 2014 1040 ez form If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. 2014 1040 ez form *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 2014 1040 ez form Gross income. 2014 1040 ez form   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2014 1040 ez form If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. 2014 1040 ez form The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 2014 1040 ez form A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. 2014 1040 ez form For more information about community property, see Publication 555, Community Property. 2014 1040 ez form   For more information on what to include in gross income, see chapter 2. 2014 1040 ez form Self-employed persons. 2014 1040 ez form    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. 2014 1040 ez form   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. 2014 1040 ez form Then, to this figure, you add any income from investments and from incidental or outside operations or sources. 2014 1040 ez form See Publication 334, Tax Guide for Small Business, for more information. 2014 1040 ez form Dependents. 2014 1040 ez form   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. 2014 1040 ez form See Publication 501. 2014 1040 ez form Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. 2014 1040 ez form If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. 2014 1040 ez form You also have other duties, such as notifying the IRS that you are acting as the personal representative. 2014 1040 ez form Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. 2014 1040 ez form When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. 2014 1040 ez form If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. 2014 1040 ez form ” For more information, see Publication 559, Survivors, Executors, and Administrators. 2014 1040 ez form Surviving spouse. 2014 1040 ez form   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. 2014 1040 ez form After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. 2014 1040 ez form For more information about each of these filing statuses, see Publication 501. 2014 1040 ez form   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. 2014 1040 ez form You can, however, file a joint return with your new spouse. 2014 1040 ez form In that case, the filing status of your deceased spouse for his or her final return is married filing separately. 2014 1040 ez form The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). 2014 1040 ez form Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. 2014 1040 ez form For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. 2014 1040 ez form Prev  Up  Next   Home   More Online Publications
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Federal Payment Levy Program

In July 2000, the IRS, in conjunction with the Department of the Treasury, Financial Management Service (FMS), started the Federal Payment Levy Program (FPLP) which is authorized by Internal Revenue Code Section 6331 (h), as prescribed by the Taxpayer Relief Act of 1997 Section 1024. Through this program, we can collect your overdue taxes through a continuous levy on certain federal payments disbursed by FMS. The following is a list of federal payments that can be levied through the FPLP:

  • federal employee retirement annuities,
  • federal payments made to you as a contractor/vendor doing business with the government (including Defense contracts),
  • federal employee travel advances or reimbursements,
  • certain Social Security benefits paid to you,
  • some federal salaries, 
  • Medicare provider and supplier payments.
  • Railroad Retirement Board benefits paid to you.

In the future, the program will expand to include additional federal employee salaries and other types of federal payments.

Federal payments to a delinquent taxpayer will not be included in the program in certain circumstances. These circumstances include, when you are in bankruptcy, have applied for relief as an innocent or injured spouse, made alternative arrangements to pay, or the IRS has determined you are in a hardship situation.

As part of this program, a file of delinquent accounts is transmitted to FMS to be matched against pending federal payments you are due. When a match is found, we send you a Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing, CP 90 or CP 297, if another Final Notice has not already been issued. See Tax Information for Appeals for additional information about your right to a hearing.

If we don't hear from you within 30 days from the date of the Final Notice, we will transmit the levy electronically to FMS. This applies to all federal payments that can be levied except for certain Social Security benefits. See Publication 594, The IRS Collection Process, and Publication 1, Your Rights as a Taxpayer , for additional information.

A levy may be transmitted to FMS without issuing a Final Notice if you previously requested a Collection Due Process (CDP) hearing on employment taxes. The Small Business and Work Opportunity Tax Act of 2007 amended I.R.C. Section 6330(f) and permits such a levy. If you requested a CDP hearing on previous employment taxes NO MORE THAN 2 years prior to the employment taxes being levied, we will send you a Notice of Levy and Notice of Your Right to a Hearing, CP 297A.

A levy may be transmitted to FMS without issuing a Final Notice if you or your predecessor is a Federal contractor.The Small Business Jobs Act of 2010 amended IRC Section 6330(f) and permits the IRS to issue such a levy.  We will send you a post levy notice, Notice of Levy and Notice of Your Right to a Hearing, CP 90C or CP 297C.

From that point on, FMS may reduce any federal payments subject to the levy by 15 percent, or the exact amount of tax owed if it is less than 15 percent of the payment.  Some contract/vendor payments, however, will be reduced by 100 percent, or the exact amount of tax owed. The levy is continuous until your overdue taxes are paid in full, or other arrangements are made to satisfy the debt. Each time your federal payment is levied, FMS will send you a letter of explanation, including information on which federal payment was levied, and advise you to contact us for resolution.

Contact us toll-free at 1-800-829-7650 or 1-800-829-3903 to resolve the issue by paying the tax bill, entering into an installment agreement, or proposing an Offer in Compromise. Please do not contact the FMS, OPM, SSA, or any other federal agency. See Topic 202, What to Do if You Can't Pay Your Tax, and Topic 204, Offers In Compromise, for additional information.

 

Page Last Reviewed or Updated: 07-Jan-2014

The 2014 1040 Ez Form

2014 1040 ez form Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. 2014 1040 ez form Questions about innocent spouse relief. 2014 1040 ez form Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. 2014 1040 ez form  The period of time in which you may request equitable relief has been expanded. 2014 1040 ez form See How To Request Relief later. 2014 1040 ez form More information. 2014 1040 ez form   For more information about the latest developments on Publication 971, go to www. 2014 1040 ez form irs. 2014 1040 ez form gov/pub971. 2014 1040 ez form Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. 2014 1040 ez form This is called joint and several liability. 2014 1040 ez 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. 2014 1040 ez 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. 2014 1040 ez form In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. 2014 1040 ez form Three types of relief are available to married persons who filed joint returns. 2014 1040 ez form Innocent spouse relief. 2014 1040 ez form Separation of liability relief. 2014 1040 ez form Equitable relief. 2014 1040 ez form Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. 2014 1040 ez form See Community Property Laws , later. 2014 1040 ez form This publication explains these types of relief, who may qualify for them, and how to get them. 2014 1040 ez form You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. 2014 1040 ez form gov by entering “Innocent Spouse” in the search box. 2014 1040 ez form What this publication does not cover. 2014 1040 ez form   This publication does not discuss injured spouse relief. 2014 1040 ez 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. 2014 1040 ez form If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. 2014 1040 ez form For more information, see Form 8379, Injured Spouse Allocation. 2014 1040 ez form Comments and suggestions. 2014 1040 ez form   We welcome your comments about this publication and your suggestions for future editions. 2014 1040 ez 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. 2014 1040 ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2014 1040 ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2014 1040 ez form   You can email us at taxforms@irs. 2014 1040 ez form gov. 2014 1040 ez form Please put “Publications Comment” on the subject line. 2014 1040 ez form You can also send us comments from www. 2014 1040 ez form irs. 2014 1040 ez form gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 2014 1040 ez 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. 2014 1040 ez form Ordering forms and publications. 2014 1040 ez form   Visit www. 2014 1040 ez form irs. 2014 1040 ez 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. 2014 1040 ez form  Internal Revenue Service 1201 N. 2014 1040 ez form Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. 2014 1040 ez form The IRS can help you with your request for innocent spouse relief. 2014 1040 ez form If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. 2014 1040 ez 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