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

Download 1040x

Myfreetaxes WalmartIncometax1040ez On LineForm 1040vFree Self Tax Preparation OnlineTurbo Tax 20091040nr Ez 2012Mi 1040xFree Federal And Free State Tax FilingTurbotax 1040ezE File 1040ezIrs 1040x1040 Tax Form 20112011 Taxes Free OnlineIrs Form 1040ez 20132012 E FileFiling 2012 Tax Returns1040 Ez InstructionsState Income Tax By StateHrblock LoginE File State Taxes OnlyIt1040ezTurbotax 1040nr1040 Ez Tax Form 2012Www Myfreetaxes Com TampaHow Do I File My 2010 Taxes2010 Tax Return FormFile 2012 Taxes Late FreeAmended Tax FormCollege Student Filing TaxesCan Tax Form 1040x Be Filed OnlineE File1040ez OnlineFree E-file 2012 TaxesFree 1040ezTurbotax 2011 SignMyfreetax.comFiling State ReturnEfile Tax Return Online Free Federal And State1040ez Instructions 2014

Download 1040x

Download 1040x 1. Download 1040x   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Download 1040x Deducted. Download 1040x Who Can Participate in a 403(b) Plan?Ministers. Download 1040x Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Download 1040x Specifically, the chapter answers the following questions. Download 1040x What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Download 1040x Individual accounts in a 403(b) plan can be any of the following types. Download 1040x An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Download 1040x Generally, retirement income accounts can invest in either annuities or mutual funds. Download 1040x We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Download 1040x What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Download 1040x The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Download 1040x Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Download 1040x However, if your contributions are made to a Roth contribution program, this benefit does not apply. Download 1040x Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Download 1040x Note. Download 1040x Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Download 1040x See chapter 4, Limit on Elective Deferrals , for more information. Download 1040x The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Download 1040x Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Download 1040x Otherwise, they are taxed when you withdraw them. Download 1040x The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Download 1040x See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Download 1040x Excluded. Download 1040x   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Download 1040x This means that you do not report the excluded amount on your tax return. Download 1040x Deducted. Download 1040x   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Download 1040x You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Download 1040x Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Download 1040x Eligible employees. Download 1040x   The following employees are eligible to participate in a 403(b) plan. Download 1040x Employees of tax-exempt organizations established under section 501(c)(3). Download 1040x These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Download 1040x Employees of public school systems who are involved in the day-to-day operations of a school. Download 1040x Employees of cooperative hospital service organizations. Download 1040x Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Download 1040x Employees of public school systems organized by Indian tribal governments. Download 1040x Certain ministers (explained next). Download 1040x Ministers. Download 1040x   The following ministers are eligible employees for whom a 403(b) account can be established. Download 1040x Ministers employed by section 501(c)(3) organizations. Download 1040x Self-employed ministers. Download 1040x A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Download 1040x Ministers (chaplains) who meet both of the following requirements. Download 1040x They are employed by organizations that are not section 501(c)(3) organizations. Download 1040x They function as ministers in their day-to-day professional responsibilities with their employers. Download 1040x   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Download 1040x Example. Download 1040x A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Download 1040x Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Download 1040x Only employers can set up 403(b) accounts. Download 1040x A self-employed minister cannot set up a 403(b) account for his or her benefit. Download 1040x If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Download 1040x How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Download 1040x However, some plans will allow you to make after-tax contributions (defined below). Download 1040x The following types of contributions can be made to 403(b) accounts. Download 1040x Elective deferrals . Download 1040x These are contributions made under a salary reduction agreement. Download 1040x This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Download 1040x Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Download 1040x If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Download 1040x Nonelective contributions . Download 1040x These are employer contributions that are not made under a salary reduction agreement. Download 1040x Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Download 1040x You do not pay income tax on these contributions until you withdraw them from the account. Download 1040x After-tax contributions . Download 1040x These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Download 1040x A salary payment on which income tax has been withheld is a source of these contributions. Download 1040x If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Download 1040x A combination of any of the three contribution types listed above. Download 1040x Self-employed minister. Download 1040x   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Download 1040x Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Download 1040x Your employer will report contributions on your 2013 Form W-2. Download 1040x Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Download 1040x If you are a self-employed minister or chaplain, see the discussions next. Download 1040x Self-employed ministers. Download 1040x   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Download 1040x Deduct your contributions on line 28 of the 2013 Form 1040. Download 1040x Chaplains. Download 1040x   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Download 1040x    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Download 1040x   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Download 1040x Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Download 1040x How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Download 1040x If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Download 1040x Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Download 1040x Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Download 1040x Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Download 1040x Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Abusive Return Preparer - Criminal Investigation (CI)

Overview - Abusive Return Preparer
Criminal Investigation Return Preparer Program (RPP) establishes procedures to foster compliance by identifying, investigating and prosecuting abusive return preparers

Definition - Abusive Return Preparer
A Return Preparer is defined as any person (including a partnership or corporation) who prepares for compensation all or a substantial portion of a tax return or claim for refund under the income tax provisions of the Internal Revenue Code

Return Preparation and Electronic Filing - Abusive Return Preparer
The advent of electronic filing of income tax returns by electronic return transmitters has provided a new mechanism for unscrupulous preparers to commit fraud

Tactics Used by Dishonest Abusive Return Preparers
Dishonest tax preparers use a variety of methods to formulate fraudulent and illegal deductions reducing taxable income

Helpful Hints when choosing a Return Preparer to ensure you don't hire an Abusive Return Preparer
When preparing your tax return remember ...

Statistical Data - Abusive Return Preparers
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentencings and months to serve in prison.

Examples of Abusive Return Preparer Investigations
Examples have been written from public record documents filed in the district courts where the case was prosecuted.

Reporting Fraud and Abuse Within the IRS E-File Program
You should report fraudulent or abusive returns, including those with questionable Forms W2

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities

Page Last Reviewed or Updated: 30-Oct-2013

The Download 1040x

Download 1040x Index A Acquisition indebtedness, Average acquisition indebtedness. Download 1040x Annuity obligations, Annuity obligation. Download 1040x By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. Download 1040x Change in property use, Change in use of property. Download 1040x Continued debt, Continued debt. Download 1040x Debt modifying existing, Modifying existing debt. Download 1040x Federal financing, Certain federal financing. Download 1040x For performing exempt purpose, Debt incurred in performing exempt purpose. Download 1040x Obligation to return collateral, Securities loans. Download 1040x Property subject to mortgage or lien, Property acquired subject to mortgage or lien. Download 1040x Real property, Real property debts of qualified organizations. Download 1040x Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. Download 1040x Contributions deduction, Charitable contributions deduction. Download 1040x Convention or trade show activity, Convention or trade show activity. Download 1040x D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. Download 1040x Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. Download 1040x Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. Download 1040x Sponsorship, Qualified sponsorship activities. Download 1040x Exempt function income, Exempt function income. Download 1040x Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. Download 1040x F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. Download 1040x L Limits, Limits. Download 1040x M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. Download 1040x P Publications (see Tax help) R Rents, Rents. Download 1040x Return, Returns and Filing Requirements Royalties, Royalties. Download 1040x S Specific deduction, Specific deduction. Download 1040x T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. Download 1040x Colleges and universities, Colleges and universities. Download 1040x Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. Download 1040x Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. Download 1040x U. Download 1040x S. Download 1040x instrumentalities, U. Download 1040x S. Download 1040x instrumentalities. Download 1040x Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. Download 1040x Title-holding corporations, Title-holding corporations. Download 1040x TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. Download 1040x Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. Download 1040x Income from lending securities, Income from lending securities. Download 1040x Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. Download 1040x S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. Download 1040x Average acquisition indebtedness, Average acquisition indebtedness. Download 1040x Average adjusted basis, Average adjusted basis. Download 1040x Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. Download 1040x Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. Download 1040x Indeterminate property price, Indeterminate price. Download 1040x Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. Download 1040x Book publishing, Book publishing. Download 1040x Broadcasting rights, Broadcasting rights. Download 1040x Business league's parking and bus services, Business league's parking and bus services. Download 1040x Convenience of members, Convenience of members. Download 1040x Convention or trade show, Convention or trade show activity. Download 1040x Directory of members, Directory of members. Download 1040x Distribution of low cost articles, Distribution of low cost articles. Download 1040x Dual use facilities, etc. Download 1040x , Dual use of assets or facilities. Download 1040x Employees association sales, Employee association sales. Download 1040x Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. Download 1040x Gambling activities other than bingo, Gambling activities other than bingo. Download 1040x Halfway house, Halfway house workshop. Download 1040x Health club program, Health club program. Download 1040x Hearing aid sales, Sales of hearing aids. Download 1040x Hospital facilities, Hospital facilities. Download 1040x Hospital services, Hospital services. Download 1040x Insurance programs, Insurance programs. Download 1040x Magazine publishing, Magazine publishing. Download 1040x Member lists rentals, etc. Download 1040x , Exchange or rental of member lists. Download 1040x Membership list sales, Membership list sales. Download 1040x Miniature golf course, Miniature golf course. Download 1040x Museum eating facilities, Museum eating facilities. Download 1040x Museum greeting card sales, Museum greeting card sales. Download 1040x Pet boarding and grooming services, Pet boarding and grooming services. Download 1040x Pole rentals, Pole rentals. Download 1040x Public entertainment activity, Public entertainment activity. Download 1040x Publishing legal notices, Publishing legal notices. Download 1040x Regularly conducted, Regularly conducted. Download 1040x Sales commissions, Sales commissions. Download 1040x Sales of advertising space, Sales of advertising space. Download 1040x School facilities, School facilities. Download 1040x School handicraft shop, School handicraft shop. Download 1040x Selling donated merchandise, Selling donated merchandise. Download 1040x Selling endorsements, Selling endorsements. Download 1040x Sponsoring entertainment events, Sponsoring entertainment events. Download 1040x Substantially related, Not substantially related. Download 1040x Trade or business defined, Trade or business. Download 1040x Travel tour programs, Travel tour programs. Download 1040x Volunteer workforce, Volunteer workforce. Download 1040x Yearbook advertising, Yearbook advertising. Download 1040x Youth residence, Youth residence. Download 1040x Unstated trade or business Bingo games, Bingo games. Download 1040x V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. Download 1040x Prev  Up     Home   More Online Publications