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File free tax return Publication 570 - Introductory Material Table of Contents Future developments. File free tax return What's New Reminders IntroductionOrdering forms and publications. File free tax return Tax questions. File free tax return Useful Items - You may want to see: Future developments. File free tax return For information about any additional changes to the 2013 tax law affecting Pub. File free tax return 570, please go to www. File free tax return irs. File free tax return gov/pub570. File free tax return What's New Maximum income subject to social security tax. File free tax return . File free tax return  For 2013, the maximum amount of self-employment income subject to social security is $113,700. File free tax return Optional methods to figure net earnings. File free tax return . File free tax return  For 2013, the maximum income for using the optional methods is $4,640. File free tax return Additional Medicare Tax. File free tax return  Beginning in 2013, you may be required to pay Additional Medicare Tax. File free tax return Also, you may need to report Additional Medicare Tax withheld by your employer. File free tax return For more information, see Additional Medicare Tax under Special Rules for Completing Your U. File free tax return S. File free tax return Tax Return in chapter 4. File free tax return Net Investment Income Tax. File free tax return  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. File free tax return 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. File free tax return Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. File free tax return Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. File free tax return The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. File free tax return For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. File free tax return Reminders Individual taxpayer identification numbers (ITINs) for aliens. File free tax return  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. File free tax return For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. File free tax return Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). File free tax return If you already have an ITIN, enter it wherever your SSN is requested on your tax return. File free tax return Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. File free tax return The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. File free tax return Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. File free tax return Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. File free tax return irs. File free tax return gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. File free tax return An ITIN is for tax use only. File free tax return It does not entitle you to social security benefits or change your employment or immigration status under U. File free tax return S. File free tax return law. File free tax return Electronic filing. File free tax return . File free tax return  You can e-file Form 1040-SS. File free tax return For general information about  electronic filing, visit www. File free tax return irs. File free tax return gov/efile. File free tax return Earned income credit (EIC). File free tax return  Generally, if you are a bona fide resident of a U. File free tax return S. File free tax return possession, you cannot claim the EIC on your U. File free tax return S. File free tax return tax return. File free tax return However, certain U. File free tax return S. File free tax return possessions may allow bona fide residents to claim the EIC on their possession tax return. File free tax return To claim the EIC on your U. File free tax return S. File free tax return tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. File free tax return If you have a child, the child must have lived with you in the United States for more than half the year. File free tax return For this purpose, the United States includes only the 50 states and the District of Columbia. File free tax return Special rules apply to military personnel stationed outside the United States. File free tax return For more information on this credit, see Publication 596, Earned Income Credit. File free tax return Form 8938, Statement of Specified Foreign Financial Assets. File free tax return  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. File free tax return S. File free tax return income tax return with the IRS. File free tax return If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. File free tax return See Bona fide resident of a U. File free tax return S. File free tax return possession, in the Instructions for Form 8938 for more details. File free tax return For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. File free tax return irs. File free tax return gov/businesses/corporations/article/0,,id=236667,00. File free tax return html. File free tax return If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. File free tax return Change of address. File free tax return  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. File free tax return S. File free tax return possession tax administration, if appropriate. File free tax return Mail Form 8822 to the Internal Revenue Service Center or U. File free tax return S. File free tax return possession tax administration for your old address (addresses for the Service Centers are on the back of the form). File free tax return If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. File free tax return Photographs of missing children. File free tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File free tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File free tax return 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 tax return Introduction This publication discusses how to treat income received from the following U. File free tax return S. File free tax return possessions on your tax return(s). File free tax return American Samoa. File free tax return The Commonwealth of Puerto Rico (Puerto Rico). File free tax return The Commonwealth of the Northern Mariana Islands (CNMI). File free tax return Guam. File free tax return The U. File free tax return S. File free tax return Virgin Islands (USVI). File free tax return Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. File free tax return Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. File free tax return Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. File free tax return Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. File free tax return You may have to file a U. File free tax return S. File free tax return tax return only, a possession tax return only, or both returns. File free tax return This generally depends on whether you are a bona fide resident of the possession. File free tax return In some cases, you may have to file a U. File free tax return S. File free tax return return, but will be able to exclude income earned in a possession from U. File free tax return S. File free tax return tax. File free tax return You can find illustrated examples of some of the additional forms required in chapter 5. File free tax return If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. File free tax return S. File free tax return income tax return, the information in chapter 4 will tell you how to file your U. File free tax return S. File free tax return tax return. File free tax return This information also applies if you have income from U. File free tax return S. File free tax return insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. File free tax return These other U. File free tax return S. File free tax return insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. File free tax return If you need information on U. File free tax return S. File free tax return taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. File free tax return S. File free tax return possession, write to the tax department of that possession. File free tax return Their addresses are provided in chapter 3 under the individual headings for each possession. File free tax return Comments and suggestions. File free tax return   We welcome your comments about this publication and your suggestions for future editions. File free tax return   You can send us comments from www. File free tax return irs. File free tax return gov/formspubs/. File free tax return Click on “More Information”and then on “Comment on Tax Forms and Publications. File free tax return ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. File free tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File free tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File free tax return   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 tax return Ordering forms and publications. File free tax return   Visit www. File free tax return irs. File free tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File free tax return Internal Revenue Service 1201 N. File free tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File free tax return   If you have a tax question, check the information available on IRS. File free tax return gov or call 1-800-829-1040. File free tax return We cannot answer tax questions sent to either of the above addresses. File free tax return You can get the necessary possession tax forms at the tax office for the appropriate possession. File free tax return The office addresses are given in chapter 3. File free tax return Useful Items - You may want to see: Publication 54 Tax Guide for U. File free tax return S. File free tax return Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. File free tax return S. File free tax return Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. File free tax return S. File free tax return Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. File free tax return S. File free tax return Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. File free tax return S. File free tax return Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. File free tax return S. File free tax return Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications
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The Northwest Power and Conservation Council develops energy plans for the pacific northwest that include conservation efforts for local fish and wildlife.

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File free tax return Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. File free tax return Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. File free tax return However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. File free tax return The new provisions are in the Supplement to Publication 463, which is reprinted below. File free tax return Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. File free tax return After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. File free tax return Certain provisions of this new law may reduce your taxes for 2001. File free tax return The new law contains the following provisions. File free tax return A new depreciation deduction, the special depreciation allowance. File free tax return An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. File free tax return If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. File free tax return See Amended Return, later. File free tax return Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. File free tax return However, there is a limit on the depreciation deduction you can take for your car each year. File free tax return See Depreciation Limit later. File free tax return Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. File free tax return This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. File free tax return You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). File free tax return See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. File free tax return You can claim the special depreciation allowance only for the year the qualified property is placed in service. File free tax return Qualified property. File free tax return   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. File free tax return You bought it new. File free tax return You bought it after September 10, 2001. File free tax return (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. File free tax return ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. File free tax return Example. File free tax return Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. File free tax return Bob's car is qualified property. File free tax return Bob chooses not to take a section 179 deduction for the car. File free tax return He does claim the new special depreciation allowance. File free tax return Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . File free tax return 75). File free tax return He then figures the special depreciation allowance of $4,500 ($15,000 × . File free tax return 30). File free tax return The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . File free tax return 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). File free tax return However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . File free tax return 75), as discussed next. File free tax return Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. File free tax return The limit is increased to $23,080 if the car is an electric car. File free tax return The section 179 deduction is treated as depreciation for purposes of this limit. File free tax return If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. File free tax return For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). File free tax return Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. File free tax return S. File free tax return Individual Income Tax Return, by April 15, 2003. File free tax return At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. File free tax return ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). File free tax return If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). File free tax return Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. File free tax return For details, see Revenue Procedure 2002–33. File free tax return (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. File free tax return ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. File free tax return Example. File free tax return The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . File free tax return 75 x . File free tax return 20) depreciation deduction for his new car using MACRS. File free tax return Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. File free tax return Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. File free tax return Bob's new filled-in Form 2106 is shown later. File free tax return Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. File free tax return As a general rule, you must make this election by the due date (including extensions) of your return. File free tax return You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. File free tax return To get this extension, you must have filed your original return by the due date (including extensions). File free tax return At the top of the statement, print “Filed pursuant to section 301. File free tax return 9100–2. File free tax return ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. File free tax return Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. File free tax return Deemed election for return filed before June 1, 2002. File free tax return   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. File free tax return You filed your 2001 return before June 1, 2002. File free tax return You claimed depreciation on your return but did not claim the special depreciation allowance. File free tax return You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. File free tax return Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications