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File Free State Taxes

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File Free State Taxes

File free state taxes 15. File free state taxes   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. File free state taxes . File free state taxes  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File free state taxes NIIT is a 3. File free state taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. File free state taxes NIIT may need to be included when calculating your estimated tax. File free state taxes For more information, see Publication 505,Tax Withholding and Estimated Tax. File free state taxes Additional Medicare Tax. File free state taxes  For tax years beginning in 2013, a 0. File free state taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. File free state taxes You may need to include this amount when figuring your estimated tax. File free state taxes For more information, see Publication 505. File free state taxes Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. File free state taxes See Publication 505 for the general rules and requirements for paying estimated tax. File free state taxes If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. File free state taxes Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. File free state taxes S. File free state taxes Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. File free state taxes Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. File free state taxes If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. File free state taxes Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. File free state taxes See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. File free state taxes See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. File free state taxes Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. File free state taxes On a joint return, you must add your spouse's gross income to your gross income. File free state taxes To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. File free state taxes Wages, salaries, tips, etc. File free state taxes Taxable interest. File free state taxes Ordinary dividends. File free state taxes Taxable refunds, credits, or offsets of state and local income taxes. File free state taxes Alimony. File free state taxes Gross business income from Schedule C (Form 1040). File free state taxes Gross business receipts from Schedule C-EZ (Form 1040). File free state taxes Capital gains from Schedule D (Form 1040). File free state taxes Losses are not netted against gains. File free state taxes Gains on sales of business property. File free state taxes Taxable IRA distributions, pensions, annuities, and social security benefits. File free state taxes Gross rental income from Schedule E (Form 1040). File free state taxes Gross royalty income from Schedule E (Form 1040). File free state taxes Taxable net income from an estate or trust reported on Schedule E (Form 1040). File free state taxes Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). File free state taxes Gross farm rental income from Form 4835. File free state taxes Gross farm income from Schedule F (Form 1040). File free state taxes Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). File free state taxes Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). File free state taxes Unemployment compensation. File free state taxes Other income not included with any of the items listed above. File free state taxes Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. File free state taxes It includes the following amounts. File free state taxes Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. File free state taxes Income from a plantation, ranch, nursery, range, orchard, or oyster bed. File free state taxes Crop shares for the use of your land. File free state taxes Gains from sales of draft, breeding, dairy, or sporting livestock. File free state taxes Gross income from farming is the total of the following amounts from your tax return. File free state taxes Gross farm income from Schedule F (Form 1040). File free state taxes Gross farm rental income from Form 4835. File free state taxes Gross farm income from Schedule E (Form 1040), Parts II and III. File free state taxes Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. File free state taxes For more information about income from farming, see chapter 3. File free state taxes Farm income does not include any of the following: Wages you receive as a farm employee. File free state taxes Income you receive from contract grain harvesting and hauling with workers and machines you furnish. File free state taxes Gains you receive from the sale of farm land and depreciable farm equipment. File free state taxes Percentage From Farming Figure your gross income from all sources, discussed earlier. File free state taxes Then figure your gross income from farming, discussed earlier. File free state taxes Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. File free state taxes Example 1. File free state taxes Jane Smith had the following total gross income and farm gross income amounts in 2013. File free state taxes Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). File free state taxes However, that loss is not netted against the gain to figure Ms. File free state taxes Smith's total gross income or her gross farm income. File free state taxes Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. File free state taxes 64). File free state taxes Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. File free state taxes You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. File free state taxes You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. File free state taxes 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. File free state taxes If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. File free state taxes See Required Annual Payment , next, for details. File free state taxes Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. File free state taxes Example 2. File free state taxes Assume the same fact as in Example 1. File free state taxes Ms. File free state taxes Smith's gross farm income is only 64% of her total income. File free state taxes Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. File free state taxes However, she does qualify if at least two-thirds of her 2012 gross income was from farming. File free state taxes Example 3. File free state taxes Assume the same facts as in Example 1 except that Ms. File free state taxes Smith's farm income from Schedule F was $90,000 instead of $75,000. File free state taxes This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). File free state taxes She qualifies to use the special estimated tax rules for qualified farmers, since 67. File free state taxes 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . File free state taxes 679). File free state taxes Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. File free state taxes Apply the following special rules for qualified farmers to the worksheet. File free state taxes On line 14a, multiply line 13c by 662/3% (. File free state taxes 6667). File free state taxes On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. File free state taxes For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. File free state taxes For more information, see chapter 4 of Publication 505. File free state taxes Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. File free state taxes Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. File free state taxes See the instructions for Form 2210-F. File free state taxes Figure 15-1. File free state taxes Estimated Tax for Farmers Please click here for the text description of the image. File free state taxes Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. File free state taxes You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. File free state taxes If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. File free state taxes Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. File free state taxes Prev  Up  Next   Home   More Online Publications
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The File Free State Taxes

File free state taxes Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File free state taxes Tax questions. File free state taxes Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. File free state taxes irs. File free state taxes gov/pub54. File free state taxes What's New Exclusion amount. File free state taxes  The maximum foreign earned income exclusion is adjusted annually for inflation. File free state taxes For 2013, the maximum exclusion has increased to $97,600. File free state taxes See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. File free state taxes Housing expenses — base amount. File free state taxes  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. File free state taxes The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. File free state taxes For 2013, this amount is $42. File free state taxes 78 per day ($15,616 per year). File free state taxes See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. File free state taxes Housing expenses — maximum amount. File free state taxes  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. File free state taxes See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. File free state taxes Filing requirements. File free state taxes  Generally, the amount of income you can receive before you must file an income tax return has increased. File free state taxes These amounts are shown in chapter 1 under Filing Requirements . File free state taxes Self-employment tax rate. File free state taxes  For 2013, the self-employment tax rate of 13. File free state taxes 3% has increased to 15. File free state taxes 3%. File free state taxes The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. File free state taxes All net earnings are subject to the Medicare part of the tax. File free state taxes For more information, see chapter 3. File free state taxes IRA limitations for 2013. File free state taxes . File free state taxes  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). File free state taxes You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). File free state taxes If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. File free state taxes See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. File free state taxes Reminders Figuring tax on income not excluded. File free state taxes  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. File free state taxes See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. File free state taxes If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. File free state taxes Form 8938. File free state taxes  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. File free state taxes See Form 8938 in chapter 1. File free state taxes Change of address. File free state taxes  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. File free state taxes If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. File free state taxes Photographs of missing children. File free state taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File free state taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File free state taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File free state taxes Introduction This publication discusses special tax rules for U. File free state taxes S. File free state taxes citizens and resident aliens who work abroad or who have income earned in foreign countries. File free state taxes If you are a U. File free state taxes S. File free state taxes citizen or resident alien, your worldwide income generally is subject to U. File free state taxes S. File free state taxes income tax, regardless of where you are living. File free state taxes Also, you are subject to the same income tax filing requirements that apply to U. File free state taxes S. File free state taxes citizens or resident aliens living in the United States. File free state taxes Expatriation tax provisions apply to U. File free state taxes S. File free state taxes citizens who have renounced their citizenship and long-term residents who have ended their residency. File free state taxes These provisions are discussed in chapter 4 of Publication 519, U. File free state taxes S. File free state taxes Tax Guide for Aliens. File free state taxes Resident alien. File free state taxes   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. File free state taxes Green card test. File free state taxes You are a U. File free state taxes S. File free state taxes resident if you were a lawful permanent resident of the United States at any time during the calendar year. File free state taxes This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). File free state taxes Substantial presence test. File free state taxes You are considered a U. File free state taxes S. File free state taxes resident if you meet the substantial presence test for the calendar year. File free state taxes To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. File free state taxes Example. File free state taxes You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. File free state taxes To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). File free state taxes Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. File free state taxes   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. File free state taxes Filing information. File free state taxes    Chapter 1 contains general filing information, such as: Whether you must file a U. File free state taxes S. File free state taxes tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. File free state taxes S. File free state taxes resident, and Whether you must pay estimated tax. File free state taxes Withholding tax. File free state taxes    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. File free state taxes S. File free state taxes citizens and resident aliens. File free state taxes Self-employment tax. File free state taxes    Chapter 3 discusses who must pay self-employment tax. File free state taxes Foreign earned income exclusion and housing exclusion and deduction. File free state taxes    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. File free state taxes You may qualify to treat up to $97,600 of your income as not taxable by the United States. File free state taxes You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. File free state taxes These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. File free state taxes   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. File free state taxes These rules are explained in chapter 4. File free state taxes   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. File free state taxes Exemptions, deductions, and credits. File free state taxes    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. File free state taxes These are generally the same as if you were living in the United States. File free state taxes However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. File free state taxes Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. File free state taxes Tax treaty benefits. File free state taxes    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. File free state taxes It also explains how to get copies of tax treaties. File free state taxes How to get tax help. File free state taxes    Chapter 7 is an explanation of how to get information and assistance from the IRS. File free state taxes Questions and answers. File free state taxes   Frequently asked questions and answers to those questions are presented in the back of the publication. File free state taxes Comments and suggestions. File free state taxes   We welcome your comments about this publication and your suggestions for future editions. File free state taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File free state taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File free state taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File free state taxes   You can send us comments from www. File free state taxes irs. File free state taxes gov/formspubs/. File free state taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. File free state taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File free state taxes Ordering forms and publications. File free state taxes   Visit www. File free state taxes irs. File free state taxes 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 state taxes Internal Revenue Service 1201 N. File free state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File free state taxes   If you have a tax question, check the information available on IRS. File free state taxes gov or call 1-800-TAX–FORM (1-800-829-1040). File free state taxes We cannot answer tax questions sent to either of the above addresses. File free state taxes Prev  Up  Next   Home   More Online Publications