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File free h&r block 7. File free h&r block   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. File free h&r block Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. File free h&r block Useful Items - You may want to see: Forms (and Instructions) 1040 U. File free h&r block S. File free h&r block Individual Income Tax Return 1040A U. File free h&r block S. File free h&r block Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. File free h&r block S. File free h&r block Nonresident Alien Income Tax Return 1040NR-EZ U. File free h&r block S. File free h&r block Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. File free h&r block What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. File free h&r block Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. File free h&r block The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). File free h&r block Under U. File free h&r block S. File free h&r block immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. File free h&r block Extensions of time to file. File free h&r block   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. File free h&r block You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). File free h&r block Use Form 4868 to get the extension to October 15. File free h&r block In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File free h&r block To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File free h&r block Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. File free h&r block   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. File free h&r block S. File free h&r block citizens and resident aliens abroad who expect to qualify for special tax treatment). File free h&r block    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. File free h&r block You may be able to file your return electronically. File free h&r block See IRS e-file in your form instructions. File free h&r block Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. File free h&r block If you are any of the following, you must file a return. File free h&r block A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. File free h&r block (But see Exceptions , later. File free h&r block ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. File free h&r block S. File free h&r block sources, or Your income is exempt from income tax. File free h&r block A nonresident alien individual not engaged in a trade or business in the United States with U. File free h&r block S. File free h&r block income on which the tax liability was not satisfied by the withholding of tax at the source. File free h&r block A representative or agent responsible for filing the return of an individual described in (1) or (2). File free h&r block A fiduciary for a nonresident alien estate or trust. File free h&r block You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. File free h&r block For example, if you have no U. File free h&r block S. File free h&r block business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. File free h&r block For information on what is timely, see When to file for deductions and credits under When To File, later. File free h&r block Exceptions. File free h&r block   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. File free h&r block Your only U. File free h&r block S. File free h&r block trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. File free h&r block You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. File free h&r block Even if you have left the United States and filed a Form 1040-C, U. File free h&r block S. File free h&r block Departing Alien Income Tax Return, on departure, you still must file an annual U. File free h&r block S. File free h&r block income tax return. File free h&r block If you are married and both you and your spouse are required to file, you must each file a separate return. File free h&r block Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. File free h&r block You do not claim any dependents. File free h&r block You cannot be claimed as a dependent on someone else's U. File free h&r block S. File free h&r block tax return. File free h&r block If you were married, you do not claim an exemption for your spouse. File free h&r block Your taxable income is less than $100,000. File free h&r block The only itemized deduction you can claim is for state and local income taxes. File free h&r block Note. File free h&r block Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. File free h&r block See chapter 5. File free h&r block Your only U. File free h&r block S. File free h&r block source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. File free h&r block (If you had taxable interest or dividend income, you cannot use this form. File free h&r block ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. File free h&r block You are not claiming any tax credits. File free h&r block This is not an “expatriation return. File free h&r block ” See Expatriation Tax in chapter 4. File free h&r block The only taxes you owe are: The income tax from the Tax Table. File free h&r block The social security and Medicare tax from Form 4137 or Form 8919. File free h&r block You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. File free h&r block You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. File free h&r block If you do not meet all of the above conditions, you must file Form 1040NR. File free h&r block When To File If you are an employee and you receive wages subject to U. File free h&r block S. File free h&r block income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. File free h&r block For the 2013 calendar year, file your return by April 15, 2014. File free h&r block If you are not an employee who receives wages subject to U. File free h&r block S. File free h&r block income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. File free h&r block For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. File free h&r block ) Extensions of time to file. File free h&r block   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. File free h&r block For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). File free h&r block You must file the extension by the regular due date of your return. File free h&r block   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). File free h&r block To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. File free h&r block Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. File free h&r block When to file for deductions and credits. File free h&r block   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. File free h&r block For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. File free h&r block However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. File free h&r block The allowance of the following credits is not affected by this time requirement. File free h&r block Credit for withheld taxes. File free h&r block Credit for excise tax on certain uses of gasoline and special fuels. File free h&r block Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. File free h&r block Protective return. File free h&r block   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. File free h&r block S. File free h&r block trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. File free h&r block By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. File free h&r block You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. File free h&r block   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. File free h&r block To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. File free h&r block   You can follow the same procedure if you believe you have no U. File free h&r block S. File free h&r block tax liability because of a U. File free h&r block S. File free h&r block tax treaty. File free h&r block Be sure to also complete item L on page 5 of Form 1040NR. File free h&r block Waiver of filing deadline. File free h&r block   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. File free h&r block S. File free h&r block income tax return (including a protective return) and you cooperate with the IRS in determining your U. File free h&r block S. File free h&r block income tax liability for the tax year for which you did not file a return. File free h&r block Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. File free h&r block  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. File free h&r block O. File free h&r block Box 1303 Charlotte, NC 28201-1303 Aliens from the U. File free h&r block S. File free h&r block Virgin Islands. File free h&r block    If you are a bona fide resident of the U. File free h&r block S. File free h&r block Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. File free h&r block S. File free h&r block Virgin Islands and file your income tax returns at the following address. File free h&r block Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File free h&r block Thomas, VI 00802   Report all income from U. File free h&r block S. File free h&r block sources, as well as income from other sources, on your return. File free h&r block For information on filing U. File free h&r block S. File free h&r block Virgin Islands returns, contact the U. File free h&r block S. File free h&r block Virgin Islands Bureau of Internal Revenue. File free h&r block   Chapter 8 discusses withholding from U. File free h&r block S. File free h&r block wages of U. File free h&r block S. File free h&r block Virgin Islanders. File free h&r block Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File free h&r block   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. File free h&r block Report all income, including income from U. File free h&r block S. File free h&r block sources, on your return. File free h&r block It is not necessary to file a separate U. File free h&r block S. File free h&r block income tax return. File free h&r block    Bona fide residents of Guam should file their Guam returns at the following address. File free h&r block   Department of Revenue and Taxation Government of Guam P. File free h&r block O. File free h&r block Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. File free h&r block   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File free h&r block O. File free h&r block Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. File free h&r block 570, Tax Guide for Individuals With Income From U. File free h&r block S. File free h&r block Possessions, for information on where to file your return. File free h&r block Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. File free h&r block S. File free h&r block Individual Income Tax Return. File free h&r block Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. File free h&r block If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. File free h&r block ) to Form 1040X. File free h&r block Print “Amended” across the top. File free h&r block Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. File free h&r block A return filed before the final due date is considered to have been filed on the due date. File free h&r block Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. File free h&r block FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. File free h&r block The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. File free h&r block The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. File free h&r block However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. File free h&r block A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. File free h&r block Filing requirements. File free h&r block   FinCEN Form 105 filing requirements follow. File free h&r block Recipients. File free h&r block   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. File free h&r block Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. File free h&r block   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. File free h&r block Travelers. File free h&r block   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. File free h&r block Penalties. File free h&r block   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. File free h&r block Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. File free h&r block More information. File free h&r block   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. File free h&r block Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. File free h&r block A resident alien of the United States for any part of the tax year. File free h&r block A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. File free h&r block S. File free h&r block income tax treaty. File free h&r block See Effect of Tax Treaties in chapter 1. File free h&r block A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. File free h&r block See chapter 1 for information about this election. File free h&r block A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. File free h&r block See Publication 570, Tax Guide for Individuals With Income From U. File free h&r block S. File free h&r block Possessions, for a definition of bona fide resident. File free h&r block You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). File free h&r block The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. File free h&r block Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. File free h&r block S. File free h&r block person. File free h&r block You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. File free h&r block More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File free h&r block Penalties The law provides penalties for failure to file returns or pay taxes as required. File free h&r block Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. File free h&r block You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. File free h&r block If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. File free h&r block Filing late. File free h&r block   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. File free h&r block The penalty is based on the tax not paid by the due date (without regard to extensions). File free h&r block The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. File free h&r block Fraud. File free h&r block   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. File free h&r block Return over 60 days late. File free h&r block   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. File free h&r block Exception. File free h&r block   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. File free h&r block Paying tax late. File free h&r block   You will have to pay a failure-to-pay penalty of ½ of 1% (. File free h&r block 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. File free h&r block This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. File free h&r block   The monthly rate of the failure-to-pay penalty is half the usual rate (. File free h&r block 25% instead of . File free h&r block 50%) if an installment agreement is in effect for that month. File free h&r block You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. File free h&r block   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. File free h&r block If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. File free h&r block   This penalty cannot be more than 25% of your unpaid tax. File free h&r block You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. File free h&r block Combined penalties. File free h&r block   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. File free h&r block However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. File free h&r block Accuracy-related penalty. File free h&r block   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. File free h&r block The penalty is equal to 20% of the underpayment. File free h&r block The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. File free h&r block The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. File free h&r block Negligence or disregard. File free h&r block   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. File free h&r block Negligence also includes failure to keep adequate books and records. File free h&r block You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. File free h&r block   The term “disregard” includes any careless, reckless, or intentional disregard. File free h&r block Adequate disclosure. File free h&r block   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. File free h&r block See Disclosure statement , later. File free h&r block   This exception will not apply to an item that is attributable to a tax shelter. File free h&r block In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. File free h&r block Substantial understatement of income tax. File free h&r block   You understate your tax if the tax shown on your return is less than the correct tax. File free h&r block The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. File free h&r block However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. File free h&r block   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. File free h&r block However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. File free h&r block Substantial authority. File free h&r block   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. File free h&r block Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. File free h&r block Disclosure statement. File free h&r block   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. File free h&r block You must also have a reasonable basis for treating the item the way you did. File free h&r block   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. File free h&r block   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. File free h&r block Transaction lacking economic substance. File free h&r block   For more information on economic substance, see section 7701(o). File free h&r block Foreign financial asset. File free h&r block   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. File free h&r block Reasonable cause. File free h&r block   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. File free h&r block You must also show that you acted in good faith. File free h&r block This does not apply to a transaction that lacks economic substance. File free h&r block Filing erroneous claim for refund or credit. File free h&r block   You may have to pay a penalty if you file an erroneous claim for refund or credit. File free h&r block The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. File free h&r block However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. File free h&r block The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. File free h&r block Frivolous tax submission. File free h&r block   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. File free h&r block A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. File free h&r block For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. File free h&r block irs. File free h&r block gov/irb/2010-17_irb/ar13. File free h&r block html. File free h&r block   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. File free h&r block This includes altering or striking out the preprinted language above the space provided for your signature. File free h&r block   This penalty is added to any other penalty provided by law. File free h&r block Fraud. File free h&r block   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. File free h&r block Failure to supply taxpayer identification number. File free h&r block   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. File free h&r block You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. File free h&r block   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. File free h&r block The number must be shown on the Form 1099-INT or other statement the bank sends you. File free h&r block If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. File free h&r block (You also may be subject to “backup” withholding of income tax. File free h&r block )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. File free h&r block Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. File free h&r block Prev  Up  Next   Home   More Online Publications
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File free h&r block Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. File free h&r block Questions about innocent spouse relief. File free h&r block Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. File free h&r block  The period of time in which you may request equitable relief has been expanded. File free h&r block See How To Request Relief later. File free h&r block More information. File free h&r block   For more information about the latest developments on Publication 971, go to www. File free h&r block irs. File free h&r block gov/pub971. File free h&r block Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. File free h&r block This is called joint and several liability. File free h&r block 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. File free h&r block 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. File free h&r block In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. File free h&r block Three types of relief are available to married persons who filed joint returns. File free h&r block Innocent spouse relief. File free h&r block Separation of liability relief. File free h&r block Equitable relief. File free h&r block Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. File free h&r block See Community Property Laws , later. File free h&r block This publication explains these types of relief, who may qualify for them, and how to get them. File free h&r block You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. File free h&r block gov by entering “Innocent Spouse” in the search box. File free h&r block What this publication does not cover. File free h&r block   This publication does not discuss injured spouse relief. File free h&r block 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. File free h&r block If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. File free h&r block For more information, see Form 8379, Injured Spouse Allocation. File free h&r block Comments and suggestions. File free h&r block   We welcome your comments about this publication and your suggestions for future editions. File free h&r block   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. File free h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File free h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File free h&r block   You can email us at taxforms@irs. File free h&r block gov. File free h&r block Please put “Publications Comment” on the subject line. File free h&r block You can also send us comments from www. File free h&r block irs. File free h&r block gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. File free h&r block ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. File free h&r block Ordering forms and publications. File free h&r block   Visit www. File free h&r block irs. File free h&r block 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. File free h&r block  Internal Revenue Service 1201 N. File free h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. File free h&r block The IRS can help you with your request for innocent spouse relief. File free h&r block If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. File free h&r block 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