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File extension Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Appendix A Please click here for the text description of the image. File extension Table A-1 and A-2 Please click here for the text description of the image. File extension Table A-3 and A-4 Please click here for the text description of the image. File extension Table A-5 and A-6 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-7 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-8 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-8 (continued) This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-9 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-9 (continued) This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-10 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A–10 (continued) This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-11 Please click here for the text description of the image. File extension Table A-11 (continued) This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-12 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-12 (continued) This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-13, A-14 and A-14 (continued. File extension 1) Please click here for the text description of the image. File extension Table A-14 (continued. File extension 2) Please click here for the text description of the image. File extension Table A-15 Please click here for the text description of the image. File extension Table A-15 (continued) Please click here for the text description of the image. File extension Table A-16 Please click here for the text description of the image. File extension Table A-16 (continued) This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-17 Please click here for the text description of the image. File extension Table A-17 (continued) Please click here for the text description of the image. File extension Table A-18 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-18 (continued) This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table A-19 and Table A-20 Please click here for the text description of the image. File extension Quality Indian Reservation Property Tables Please click here for the text description of the image. File extension Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. File extension The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. File extension It is shown as Table B-1. File extension The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. File extension It is shown as Table B-2. File extension How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. File extension Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. File extension However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. File extension Use the tables in the order shown below to determine the recovery period of your depreciable property. File extension Table B-1. File extension   Check Table B-1 for a description of the property. File extension If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. File extension If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. File extension If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. File extension If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. File extension Tax-exempt use property subject to a lease. File extension   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). File extension Table B-2. File extension   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. File extension Property not in either table. File extension   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. File extension This property generally has a recovery period of 7 years for GDS or 12 years for ADS. File extension See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. File extension Residential rental property and nonresidential real property (also see Appendix A, Chart 2). File extension Qualified rent-to-own property. File extension A motorsport entertainment complex placed in service before January 1, 2014. File extension Any retail motor fuels outlet. File extension Any qualified leasehold improvement property placed in service before January 1, 2014. File extension Any qualified restaurant property placed in service before January 1, 2014. File extension Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. File extension Any water utility property. File extension Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. File extension Natural gas gathering and distribution lines placed in service after April 11, 2005. File extension Example 1. File extension Richard Green is a paper manufacturer. File extension During the year, he made substantial improvements to the land on which his paper plant is located. File extension He checks Table B-1 and finds land improvements under asset class 00. File extension 3. File extension He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. File extension 1, Manufacture of Pulp and Paper. File extension He uses the recovery period under this asset class because it specifically includes land improvements. File extension The land improvements have a 13-year class life and a 7-year recovery period for GDS. File extension If he elects to use ADS, the recovery period is 13 years. File extension If Richard only looked at Table B-1, he would select asset class 00. File extension 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. File extension Example 2. File extension Sam Plower produces rubber products. File extension During the year, he made substantial improvements to the land on which his rubber plant is located. File extension He checks Table B-1 and finds land improvements under asset class 00. File extension 3. File extension He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. File extension 1, Manufacture of Rubber Products. File extension Reading the headings and descriptions under asset class 30. File extension 1, Sam finds that it does not include land improvements. File extension Therefore, Sam uses the recovery period under asset class 00. File extension 3. File extension The land improvements have a 20-year class life and a 15-year recovery period for GDS. File extension If he elects to use ADS, the recovery period is 20 years. File extension Example 3. File extension Pam Martin owns a retail clothing store. File extension During the year, she purchased a desk and a cash register for use in her business. File extension She checks Table B-1 and finds office furniture under asset class 00. File extension 11. File extension Cash registers are not listed in any of the asset classes in Table B-1. File extension She then checks Table B-2 and finds her activity, retail store, under asset class 57. File extension 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. File extension This asset class does not specifically list office furniture or a cash register. File extension She looks back at Table B-1 and uses asset class 00. File extension 11 for the desk. File extension The desk has a 10-year class life and a 7-year recovery period for GDS. File extension If she elects to use ADS, the recovery period is 10 years. File extension For the cash register, she uses asset class 57. File extension 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. File extension The cash register has a 9-year class life and a 5-year recovery period for GDS. File extension If she elects to use the ADS method, the recovery period is 9 years. File extension This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-1 Please click here for the text description of the image. File extension Table B-2 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-2 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-2 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-2 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-2 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-2 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-2 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-2 This image is too large to be displayed in the current screen. File extension Please click the link to view the image. File extension Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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The File Extension

File extension It is critical that business owners correctly determine whether the individuals providing services are employees or independent contractors. File extension Generally, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment tax on wages paid to an employee. You do not generally have to withhold or pay any taxes on payments to independent contractors. File extension Select the Scenario that Applies to You: File extension I am an independent contractor or in business for myself File extension If you are a business owner or contractor who provides services to other businesses, then you are generally considered self-employed. For more information on your tax obligations if you are self-employed (an independent contractor), see our Self-Employed Tax Center. File extension I hire or contract with individuals to provide services to my business File extension If you are a business owner hiring or contracting with other individuals to provide services, you must determine whether the individuals providing services are employees or independent contractors. Follow the rest of this page to find out more about this topic and what your responsibilities are. File extension Determining Whether the Individuals Providing Services are Employees or Independent Contractors File extension Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services. The person performing the services may be - File extension An independent contractor File extension An employee (common-law employee) File extension A statutory employee File extension A statutory nonemployee File extension In determining whether the person providing service is an employee or an independent contractor, all information that provides evidence of the degree of control and independence must be considered. File extension Common Law Rules File extension Facts that provide evidence of the degree of control and independence fall into three categories: File extension Behavioral: Does the company control or have the right to control what the worker does and how the worker does his or her job? File extension Financial: Are the business aspects of the worker’s job controlled by the payer? (these include things like how worker is paid, whether expenses are reimbursed, who provides tools/supplies, etc.) File extension Type of Relationship: Are there written contracts or employee type benefits (i.e. pension plan, insurance, vacation pay, etc.)? Will the relationship continue and is the work performed a key aspect of the business? File extension Businesses must weigh all these factors when determining whether a worker is an employee or independent contractor. Some factors may indicate that the worker is an employee, while other factors indicate that the worker is an independent contractor. There is no “magic” or set number of factors that “makes” the worker an employee or an independent contractor, and no one factor stands alone in making this determination. Also, factors which are relevant in one situation may not be relevant in another. File extension The keys are to look at the entire relationship, consider the degree or extent of the right to direct and control, and finally, to document each of the factors used in coming up with the determination. File extension Form SS-8 File extension If, after reviewing the three categories of evidence, it is still unclear whether a worker is an employee or an independent contractor, Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding (PDF) can be filed with the IRS. The form may be filed by either the business or the worker. The IRS will review the facts and circumstances and officially determine the worker’s status. File extension Be aware that it can take at least six months to get a determination, but a business that continually hires the same types of workers to perform particular services may want to consider filing the Form SS-8 (PDF).