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Filing A 1040 Ez

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Filing A 1040 Ez

Filing a 1040 ez IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Filing a 1040 ez   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Filing a 1040 ez 25% of an eligible employee's compensation. Filing a 1040 ez $40,000 (subject to cost-of-living adjustments after 2002). Filing a 1040 ez Deduction limit. Filing a 1040 ez   For years beginning after 2001, the following changes apply to the SEP deduction limit. Filing a 1040 ez Elective deferrals (SARSEPs). Filing a 1040 ez   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Filing a 1040 ez Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Filing a 1040 ez Definition of compensation. Filing a 1040 ez    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Filing a 1040 ez More information. Filing a 1040 ez   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Filing a 1040 ez 403(b) Plans Figuring catch-up contributions. Filing a 1040 ez   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Filing a 1040 ez Qualified retirement plans. Filing a 1040 ez 403(b) plans. Filing a 1040 ez Simplified employee pensions (SEP). Filing a 1040 ez SIMPLE plans. Filing a 1040 ez   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Filing a 1040 ez For 2002, the limit is $1,000. Filing a 1040 ez Rollovers to and from 403(b) plans. Filing a 1040 ez   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Filing a 1040 ez This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Filing a 1040 ez Years of service for church employees and ministers. Filing a 1040 ez   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Filing a 1040 ez Prior law required church employees and ministers to figure years of service separately for each employer. Filing a 1040 ez   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Filing a 1040 ez Foreign missionaries. Filing a 1040 ez   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Filing a 1040 ez More information. Filing a 1040 ez   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Filing a 1040 ez Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Filing a 1040 ez For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Filing a 1040 ez The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Filing a 1040 ez More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Filing a 1040 ez Prev  Up  Next   Home   More Online Publications
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The Filing A 1040 Ez

Filing a 1040 ez Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Filing a 1040 ez However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Filing a 1040 ez If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Filing a 1040 ez Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Filing a 1040 ez Also include any state and local general sales taxes paid for a leased motor vehicle. Filing a 1040 ez Do not include sales taxes paid on items used in your trade or business. Filing a 1040 ez To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Filing a 1040 ez You must keep your actual receipts showing general sales taxes paid to use this method. Filing a 1040 ez Refund of general sales taxes. Filing a 1040 ez   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Filing a 1040 ez If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Filing a 1040 ez But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Filing a 1040 ez See Recoveries in Pub. Filing a 1040 ez 525 for details. Filing a 1040 ez Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Filing a 1040 ez You may also be able to add the state and local general sales taxes paid on certain specified items. Filing a 1040 ez To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Filing a 1040 ez If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Filing a 1040 ez State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Filing a 1040 ez ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Filing a 1040 ez   1. Filing a 1040 ez Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Filing a 1040 ez $     Next. Filing a 1040 ez If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Filing a 1040 ez Otherwise, go to line 2       2. Filing a 1040 ez Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Filing a 1040 ez Enter -0-                   Yes. Filing a 1040 ez Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Filing a 1040 ez $       3. Filing a 1040 ez Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Filing a 1040 ez Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Filing a 1040 ez Enter your local general sales tax rate, but omit the percentage sign. Filing a 1040 ez For example, if your local general sales tax rate was 2. Filing a 1040 ez 5%, enter 2. Filing a 1040 ez 5. Filing a 1040 ez If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Filing a 1040 ez (If you do not know your local general sales tax rate, contact your local government. Filing a 1040 ez ) 3. Filing a 1040 ez . Filing a 1040 ez       4. Filing a 1040 ez Did you enter -0- on line 2 above?             No. Filing a 1040 ez Skip lines 4 and 5 and go to line 6             Yes. Filing a 1040 ez Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Filing a 1040 ez For example, if your state general sales tax rate is 6%, enter 6. Filing a 1040 ez 0 4. Filing a 1040 ez . Filing a 1040 ez       5. Filing a 1040 ez Divide line 3 by line 4. Filing a 1040 ez Enter the result as a decimal (rounded to at least three places) 5. Filing a 1040 ez . Filing a 1040 ez       6. Filing a 1040 ez Did you enter -0- on line 2 above?             No. Filing a 1040 ez Multiply line 2 by line 3   6. Filing a 1040 ez $     Yes. Filing a 1040 ez Multiply line 1 by line 5. Filing a 1040 ez If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Filing a 1040 ez Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Filing a 1040 ez $   8. Filing a 1040 ez Deduction for general sales taxes. Filing a 1040 ez Add lines 1, 6, and 7. Filing a 1040 ez Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Filing a 1040 ez Be sure to enter “ST” on the dotted line to the left of the entry space 8. Filing a 1040 ez $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Filing a 1040 ez    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Filing a 1040 ez Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Filing a 1040 ez If married filing separately, do not include your spouse's income. Filing a 1040 ez Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Filing a 1040 ez Tax-exempt interest. Filing a 1040 ez Veterans' benefits. Filing a 1040 ez Nontaxable combat pay. Filing a 1040 ez Workers' compensation. Filing a 1040 ez Nontaxable part of social security and railroad retirement benefits. Filing a 1040 ez Nontaxable part of IRA, pension, or annuity distributions. Filing a 1040 ez Do not include rollovers. Filing a 1040 ez Public assistance payments. Filing a 1040 ez The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Filing a 1040 ez Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Filing a 1040 ez What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Filing a 1040 ez If there is no table for your state, the table amount is considered to be zero. Filing a 1040 ez Multiply the table amount for each state you lived in by a fraction. Filing a 1040 ez The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Filing a 1040 ez Enter the total of the prorated table amounts for each state on line 1. Filing a 1040 ez However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Filing a 1040 ez Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Filing a 1040 ez Example. Filing a 1040 ez You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Filing a 1040 ez The table amount for State A is $500. Filing a 1040 ez The table amount for State B is $400. Filing a 1040 ez You would figure your state general sales tax as follows. Filing a 1040 ez State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Filing a 1040 ez Otherwise, complete a separate worksheet for State A and State B. Filing a 1040 ez Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Filing a 1040 ez Line 2. Filing a 1040 ez   If you checked the “No” box, enter -0- on line 2, and go to line 3. Filing a 1040 ez If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Filing a 1040 ez Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Filing a 1040 ez See the line 1 instructions on this page to figure your 2006 income. Filing a 1040 ez The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Filing a 1040 ez Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Filing a 1040 ez What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Filing a 1040 ez If there is no table for your locality, the table amount is considered to be zero. Filing a 1040 ez Multiply the table amount for each locality you lived in by a fraction. Filing a 1040 ez The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Filing a 1040 ez If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Filing a 1040 ez Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Filing a 1040 ez Example. Filing a 1040 ez You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Filing a 1040 ez The table amount for Locality 1 is $100. Filing a 1040 ez The table amount for Locality 2 is $150. Filing a 1040 ez You would figure the amount to enter on line 2 as follows. Filing a 1040 ez Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Filing a 1040 ez Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Filing a 1040 ez   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Filing a 1040 ez 25%. Filing a 1040 ez Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Filing a 1040 ez 25%. Filing a 1040 ez   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Filing a 1040 ez 5%. Filing a 1040 ez Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Filing a 1040 ez 5%. Filing a 1040 ez   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Filing a 1040 ez 0” on line 3. Filing a 1040 ez Your local general sales tax rate of 4. Filing a 1040 ez 0% includes the additional 1. Filing a 1040 ez 0% Arkansas state sales tax rate for Texarkana and the 1. Filing a 1040 ez 5% sales tax rate for Miller County. Filing a 1040 ez What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Filing a 1040 ez Multiply each tax rate for the period it was in effect by a fraction. Filing a 1040 ez The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Filing a 1040 ez Enter the total of the prorated tax rates on line 3. Filing a 1040 ez Example. Filing a 1040 ez Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Filing a 1040 ez The rate increased to 1. Filing a 1040 ez 75% for the period from October 1 through December 31, 2006 (92 days). Filing a 1040 ez You would enter “1. Filing a 1040 ez 189” on line 3, figured as follows. Filing a 1040 ez January 1 - September 30: 1. Filing a 1040 ez 00 x 273/365 = 0. Filing a 1040 ez 748   October 1 - December 31: 1. Filing a 1040 ez 75 x 92/365 = 0. Filing a 1040 ez 441   Total = 1. Filing a 1040 ez 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Filing a 1040 ez Each locality did not have the same local general sales tax rate. Filing a 1040 ez You lived in Texarkana, AR, or Los Angeles County, CA. Filing a 1040 ez   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Filing a 1040 ez The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Filing a 1040 ez Example. Filing a 1040 ez You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Filing a 1040 ez The local general sales tax rate for Locality 1 is 1%. Filing a 1040 ez The rate for Locality 2 is 1. Filing a 1040 ez 75%. Filing a 1040 ez You would enter “0. Filing a 1040 ez 666” on line 3 for the Locality 1 worksheet and “0. Filing a 1040 ez 585” for the Locality 2 worksheet, figured as follows. Filing a 1040 ez Locality 1: 1. Filing a 1040 ez 00 x 243/365 = 0. Filing a 1040 ez 666   Locality 2: 1. Filing a 1040 ez 75 x 122/365 = 0. Filing a 1040 ez 585   Line 6. Filing a 1040 ez   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Filing a 1040 ez If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Filing a 1040 ez Line 7. Filing a 1040 ez    Enter on line 7 any state and local general sales taxes paid on the following specified items. Filing a 1040 ez If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Filing a 1040 ez A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Filing a 1040 ez Also include any state and local general sales taxes paid for a leased motor vehicle. Filing a 1040 ez If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Filing a 1040 ez An aircraft or boat, if the tax rate was the same as the general sales tax rate. Filing a 1040 ez A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Filing a 1040 ez Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Filing a 1040 ez You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Filing a 1040 ez Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Filing a 1040 ez The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Filing a 1040 ez In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Filing a 1040 ez   Do not include sales taxes paid on items used in your trade or business. Filing a 1040 ez If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Filing a 1040 ez Prev  Up  Next   Home   More Online Publications