File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File State Income Tax Only

1040ez 2012 Instructions1040esCan I File 2012 Taxes In 2014Filing An Amended Tax Return 2013Us Irs E File Free2012 Tax Preparation SoftwareHow Do I Amend My 2012 Federal Tax Return1040 Ez Forms 2014Free Tax FormsFree 1040ez Tax Return1040ez Form For 20101040x Amendment Form2011 Tax Forms Federal2013 Tax ReturnIrs Tax ExtentionsHnr Block TaxesAmended 2012 Tax ReturnFree Tax Prep1040zHow To File An Amended Tax Return For 2012Taxact 2012 Login Returning UserHow To Do An Amended Tax Return On Turbotax1040ez 2010 Form1090ez1040ez 2011 FormFree Turbo Tax For Low Income1040 Form FreeTaxact 2010 FreeTax Forms 2011 IrsIrs Form 1040 Ez InstructionsState Tax Efile1040x Amendment Form2012 Tax PreparationFile TaxesFiling An Amendment To TaxesFree File 2011 Taxes2011 1040 Form DownloadAmended Tax FormsH And R Block Free File2010 1040 Ez Tax Form

File State Income Tax Only

File state income tax only Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. File state income tax only The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. File state income tax only Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. File state income tax only Exclusion or deduction. File state income tax only   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. File state income tax only Your employer can tell you whether your benefit plan qualifies. File state income tax only To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. File state income tax only You cannot use Form 1040EZ. File state income tax only   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. File state income tax only Therefore, you would not get an exclusion from wages. File state income tax only Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. File state income tax only To claim the deduction, you must use Form 2441. File state income tax only   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). File state income tax only Statement for employee. File state income tax only   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. File state income tax only Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. File state income tax only Qualifying person(s). File state income tax only   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. File state income tax only If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. File state income tax only Your disabled spouse who is not physically or mentally able to care for himself or herself. File state income tax only Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). File state income tax only Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. File state income tax only For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. File state income tax only Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. File state income tax only Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. File state income tax only   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. File state income tax only   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. File state income tax only Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. File state income tax only Supplemental security income (SSI) payments. File state income tax only   Social security benefits do not include SSI payments, which are not taxable. File state income tax only Do not include these payments in your income. File state income tax only Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. File state income tax only You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. File state income tax only Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. File state income tax only You may be entitled to a tax credit if you were permanently and totally disabled when you retired. File state income tax only For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. File state income tax only Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. File state income tax only Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. File state income tax only For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. File state income tax only Retirement and profit-sharing plans. File state income tax only   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. File state income tax only The payments must be reported as a pension or annuity. File state income tax only Accrued leave payment. File state income tax only   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. File state income tax only The payment is not a disability payment. File state income tax only Include it in your income in the tax year you receive it. File state income tax only See Publication 525, Taxable and Nontaxable Income, for more information. File state income tax only Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. File state income tax only For information about military and government disability pensions, see Publication 525. File state income tax only VA disability benefits. File state income tax only   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. File state income tax only If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. File state income tax only   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. File state income tax only These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. File state income tax only Other Payments You may receive other payments that are related to your disability. File state income tax only The following payments are not taxable. File state income tax only Benefit payments from a public welfare fund, such as payments due to blindness. File state income tax only Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. File state income tax only Compensatory (but not punitive) damages for physical injury or physical sickness. File state income tax only Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. File state income tax only Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. File state income tax only Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. File state income tax only Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. File state income tax only More detailed information can be found in Publication 525. File state income tax only Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. File state income tax only Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. File state income tax only These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. File state income tax only This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. File state income tax only For more information, see Publication 525. File state income tax only Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. File state income tax only You must use Schedule A (Form 1040) to itemize your deductions. File state income tax only See your form instructions for information on the standard deduction and the deductions you can itemize. File state income tax only The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. File state income tax only Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. File state income tax only Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. File state income tax only They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. File state income tax only You can deduct only the amount of your medical and dental expenses that is more than 10% (7. File state income tax only 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. File state income tax only The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. File state income tax only For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). File state income tax only Artificial limbs, contact lenses, eyeglasses, and hearing aids. File state income tax only The part of the cost of Braille books and magazines that is more than the price of regular printed editions. File state income tax only Cost and repair of special telephone equipment for hearing-impaired persons. File state income tax only Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. File state income tax only ” Cost and care of a guide dog or other animal aiding a person with a physical disability. File state income tax only Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. File state income tax only This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. File state income tax only Premiums for qualified long-term care insurance, up to certain amounts. File state income tax only Improvements to a home that do not increase its value if the main purpose is medical care. File state income tax only An example is constructing entrance or exit ramps. File state income tax only Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. File state income tax only See Publication 502 for more information. File state income tax only Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. File state income tax only If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. File state income tax only 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. File state income tax only You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. File state income tax only Impairment-related expenses defined. File state income tax only   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. File state income tax only Publication 502 contains more detailed information. File state income tax only Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. File state income tax only Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. File state income tax only To qualify, you must pay these expenses so you can work or look for work. File state income tax only The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. File state income tax only You can claim the credit on Form 1040 or 1040A. File state income tax only You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. File state income tax only You figure the credit on Form 2441. File state income tax only For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. File state income tax only Publication 503, Child and Dependent Care Expenses, contains more detailed information. File state income tax only Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. File state income tax only S. File state income tax only citizen or a resident alien and either of the following apply. File state income tax only You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. File state income tax only You can claim the credit on Form 1040 or 1040A. File state income tax only You figure the credit on Schedule R. File state income tax only For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. File state income tax only Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. File state income tax only Earned Income Credit This credit is based on the amount of your earned income. File state income tax only You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. File state income tax only To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. File state income tax only If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. File state income tax only You cannot use Form 1040EZ if you have a qualifying child. File state income tax only Qualifying child. File state income tax only   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. File state income tax only Earned income. File state income tax only   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. File state income tax only However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. File state income tax only More information. File state income tax only   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. File state income tax only Publication 596, Earned Income Credit (EIC), contains more detailed information. File state income tax only Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. File state income tax only A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. File state income tax only This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. File state income tax only In this case you do not have to pay employment taxes on the amount you pay. File state income tax only But if you control what work is done and how it is done, the worker is your employee. File state income tax only If you possess the right to discharge a worker, that worker is generally considered to be your employee. File state income tax only If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. File state income tax only To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. File state income tax only Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. File state income tax only Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. File state income tax only For more information, see chapter 7 of Publication 535, Business Expenses. File state income tax only Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. File state income tax only The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. File state income tax only See Form 8826, Disabled Access Credit, for more information. File state income tax only Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. File state income tax only One targeted group consists of vocational rehabilitation referrals. File state income tax only These are individuals who have a physical or mental disability that results in a substantial handicap to employment. File state income tax only See Form 5884, Work Opportunity Credit. File state income tax only How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File state income tax only Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File state income tax only Free help with your tax return. File state income tax only   Free help in preparing your return is available nationwide from IRS-certified volunteers. File state income tax only The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File state income tax only The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File state income tax only Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File state income tax only Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File state income tax only To find the nearest VITA or TCE site, visit IRS. File state income tax only gov or call 1-800-906-9887. File state income tax only   As part of the TCE program, AARP offers the Tax-Aide counseling program. File state income tax only To find the nearest AARP Tax-Aide site, visit AARP's website at www. File state income tax only aarp. File state income tax only org/money/taxaide or call 1-888-227-7669. File state income tax only   For more information on these programs, go to IRS. File state income tax only gov and enter “VITA” in the search box. File state income tax only Internet. File state income tax only IRS. File state income tax only gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. File state income tax only Apply for an Employer Identification Number (EIN). File state income tax only Go to IRS. File state income tax only gov and enter Apply for an EIN in the search box. File state income tax only Request an Electronic Filing PIN by going to IRS. File state income tax only gov and entering Electronic Filing PIN in the search box. File state income tax only Check the status of your 2013 refund with Where's My Refund? Go to IRS. File state income tax only gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state income tax only If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File state income tax only Check the status of your amended return. File state income tax only Go to IRS. File state income tax only gov and enter Where's My Amended Return in the search box. File state income tax only Download forms, instructions, and publications, including some accessible versions. File state income tax only Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. File state income tax only gov or IRS2Go. File state income tax only Tax return and tax account transcripts are generally available for the current year and past three years. File state income tax only Figure your income tax withholding with the IRS Withholding Calculator on IRS. File state income tax only gov. File state income tax only Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File state income tax only Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File state income tax only gov. File state income tax only Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. File state income tax only gov or IRS2Go. File state income tax only Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. File state income tax only An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. File state income tax only Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. File state income tax only If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. File state income tax only Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File state income tax only Locate the nearest volunteer help site with the VITA Locator Tool on IRS. File state income tax only gov. File state income tax only Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File state income tax only The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File state income tax only Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. File state income tax only AARP offers the Tax-Aide counseling program as part of the TCE program. File state income tax only Visit AARP's website to find the nearest Tax-Aide location. File state income tax only Research your tax questions. File state income tax only Search publications and instructions by topic or keyword. File state income tax only Read the Internal Revenue Code, regulations, or other official guidance. File state income tax only Read Internal Revenue Bulletins. File state income tax only Sign up to receive local and national tax news by email. File state income tax only Phone. File state income tax only You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File state income tax only Download the free IRS2Go mobile app from the iTunes app store or from Google Play. File state income tax only Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File state income tax only Call to locate the nearest volunteer help site, 1-800-906-9887. File state income tax only Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File state income tax only The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. File state income tax only Most VITA and TCE sites offer free electronic filing. File state income tax only Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File state income tax only Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File state income tax only Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. File state income tax only The automated Where's My Refund? information is available 24 hours a day, 7 days a week. File state income tax only If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File state income tax only Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. File state income tax only Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File state income tax only Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. File state income tax only Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File state income tax only Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). File state income tax only You should receive your order within 10 business days. File state income tax only Call to order transcripts of your tax returns or tax account, 1-800-908-9946. File state income tax only Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. File state income tax only Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. File state income tax only Call to ask tax questions, 1-800-829-1040. File state income tax only Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File state income tax only The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File state income tax only These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. File state income tax only gsa. File state income tax only gov/fedrelay. File state income tax only Walk-in. File state income tax only You can find a selection of forms, publications and services — in-person, face-to-face. File state income tax only Products. File state income tax only You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File state income tax only Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File state income tax only Services. File state income tax only You can walk in to your local TAC most business days for personal, face-to-face tax help. File state income tax only An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. File state income tax only If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. File state income tax only No appointment is necessary—just walk in. File state income tax only Before visiting, check www. File state income tax only irs. File state income tax only gov/localcontacts for hours of operation and services provided. File state income tax only Mail. File state income tax only You can send your order for forms, instructions, and publications to the address below. File state income tax only You should receive a response within 10 business days after your request is received. File state income tax only  Internal Revenue Service 1201 N. File state income tax only Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. File state income tax only   The Taxpayer Advocate Service (TAS) is your voice at the IRS. File state income tax only Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File state income tax only What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. File state income tax only We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File state income tax only You face (or your business is facing) an immediate threat of adverse action. File state income tax only You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File state income tax only   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File state income tax only Here's why we can help: TAS is an independent organization within the IRS. File state income tax only Our advocates know how to work with the IRS. File state income tax only Our services are free and tailored to meet your needs. File state income tax only We have offices in every state, the District of Columbia, and Puerto Rico. File state income tax only How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. File state income tax only irs. File state income tax only gov/advocate, or call us toll-free at 1-877-777-4778. File state income tax only How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File state income tax only If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. File state income tax only irs. File state income tax only gov/sams. File state income tax only Low Income Taxpayer Clinics. File state income tax only   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. File state income tax only Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File state income tax only Visit www. File state income tax only TaxpayerAdvocate. File state income tax only irs. File state income tax only gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. File state income tax only Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP51A Notice

We computed the tax on your Form 1040, 1040A or 1040EZ. You owe taxes.


What you need to do

  • Read your notice carefully. It will explain how much you owe and how to pay it.
  • Pay the amount due by the date shown in the notice.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the amount of tax we computed.

You may want to...


Answers to Common Questions

What if I can't pay what I owe?
You can make a payment plan.

How can I make a payment plan?
Call us at the toll free number on the top right corner of your notice to talk about payment plans or learn more about them.

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However, interest will be charged if you pay after that date, even if you get a payment plan.

Will I receive a penalty if I can't pay the full amount?
Yes, you'll receive a late payment penalty. You can call us at the number on your notice if you can't pay the full amount because of financial problems. Contact us by your payment's due date. Based on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

Tax publications you may find useful

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The File State Income Tax Only

File state income tax only 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 state income tax only Please click the link to view the image. File state income tax only Appendix A Please click here for the text description of the image. File state income tax only Table A-1 and A-2 Please click here for the text description of the image. File state income tax only Table A-3 and A-4 Please click here for the text description of the image. File state income tax only Table A-5 and A-6 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-7 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-8 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-8 (continued) This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-9 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-9 (continued) This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-10 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A–10 (continued) This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-11 Please click here for the text description of the image. File state income tax only Table A-11 (continued) This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-12 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-12 (continued) This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-13, A-14 and A-14 (continued. File state income tax only 1) Please click here for the text description of the image. File state income tax only Table A-14 (continued. File state income tax only 2) Please click here for the text description of the image. File state income tax only Table A-15 Please click here for the text description of the image. File state income tax only Table A-15 (continued) Please click here for the text description of the image. File state income tax only Table A-16 Please click here for the text description of the image. File state income tax only Table A-16 (continued) This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-17 Please click here for the text description of the image. File state income tax only Table A-17 (continued) Please click here for the text description of the image. File state income tax only Table A-18 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-18 (continued) This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table A-19 and Table A-20 Please click here for the text description of the image. File state income tax only Quality Indian Reservation Property Tables Please click here for the text description of the image. File state income tax only 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 state income tax only The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. File state income tax only It is shown as Table B-1. File state income tax only The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. File state income tax only It is shown as Table B-2. File state income tax only 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 state income tax only Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. File state income tax only 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 state income tax only Use the tables in the order shown below to determine the recovery period of your depreciable property. File state income tax only Table B-1. File state income tax only   Check Table B-1 for a description of the property. File state income tax only 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 state income tax only 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 state income tax only If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. File state income tax only 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 state income tax only Tax-exempt use property subject to a lease. File state income tax only   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 state income tax only Table B-2. File state income tax only   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 state income tax only Property not in either table. File state income tax only   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 state income tax only This property generally has a recovery period of 7 years for GDS or 12 years for ADS. File state income tax only 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 state income tax only Residential rental property and nonresidential real property (also see Appendix A, Chart 2). File state income tax only Qualified rent-to-own property. File state income tax only A motorsport entertainment complex placed in service before January 1, 2014. File state income tax only Any retail motor fuels outlet. File state income tax only Any qualified leasehold improvement property placed in service before January 1, 2014. File state income tax only Any qualified restaurant property placed in service before January 1, 2014. File state income tax only Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. File state income tax only Any water utility property. File state income tax only 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 state income tax only Natural gas gathering and distribution lines placed in service after April 11, 2005. File state income tax only Example 1. File state income tax only Richard Green is a paper manufacturer. File state income tax only During the year, he made substantial improvements to the land on which his paper plant is located. File state income tax only He checks Table B-1 and finds land improvements under asset class 00. File state income tax only 3. File state income tax only He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. File state income tax only 1, Manufacture of Pulp and Paper. File state income tax only He uses the recovery period under this asset class because it specifically includes land improvements. File state income tax only The land improvements have a 13-year class life and a 7-year recovery period for GDS. File state income tax only If he elects to use ADS, the recovery period is 13 years. File state income tax only If Richard only looked at Table B-1, he would select asset class 00. File state income tax only 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. File state income tax only Example 2. File state income tax only Sam Plower produces rubber products. File state income tax only During the year, he made substantial improvements to the land on which his rubber plant is located. File state income tax only He checks Table B-1 and finds land improvements under asset class 00. File state income tax only 3. File state income tax only He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. File state income tax only 1, Manufacture of Rubber Products. File state income tax only Reading the headings and descriptions under asset class 30. File state income tax only 1, Sam finds that it does not include land improvements. File state income tax only Therefore, Sam uses the recovery period under asset class 00. File state income tax only 3. File state income tax only The land improvements have a 20-year class life and a 15-year recovery period for GDS. File state income tax only If he elects to use ADS, the recovery period is 20 years. File state income tax only Example 3. File state income tax only Pam Martin owns a retail clothing store. File state income tax only During the year, she purchased a desk and a cash register for use in her business. File state income tax only She checks Table B-1 and finds office furniture under asset class 00. File state income tax only 11. File state income tax only Cash registers are not listed in any of the asset classes in Table B-1. File state income tax only She then checks Table B-2 and finds her activity, retail store, under asset class 57. File state income tax only 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. File state income tax only This asset class does not specifically list office furniture or a cash register. File state income tax only She looks back at Table B-1 and uses asset class 00. File state income tax only 11 for the desk. File state income tax only The desk has a 10-year class life and a 7-year recovery period for GDS. File state income tax only If she elects to use ADS, the recovery period is 10 years. File state income tax only For the cash register, she uses asset class 57. File state income tax only 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. File state income tax only The cash register has a 9-year class life and a 5-year recovery period for GDS. File state income tax only If she elects to use the ADS method, the recovery period is 9 years. File state income tax only This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-1 Please click here for the text description of the image. File state income tax only Table B-2 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-2 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-2 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-2 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-2 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-2 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-2 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-2 This image is too large to be displayed in the current screen. File state income tax only Please click the link to view the image. File state income tax only Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications