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Form 1040ez

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Form 1040ez

Form 1040ez 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. Form 1040ez Please click the link to view the image. Form 1040ez Appendix A Please click here for the text description of the image. Form 1040ez Table A-1 and A-2 Please click here for the text description of the image. Form 1040ez Table A-3 and A-4 Please click here for the text description of the image. Form 1040ez Table A-5 and A-6 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-7 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-8 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-8 (continued) This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-9 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-9 (continued) This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-10 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A–10 (continued) This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-11 Please click here for the text description of the image. Form 1040ez Table A-11 (continued) This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-12 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-12 (continued) This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-13, A-14 and A-14 (continued. Form 1040ez 1) Please click here for the text description of the image. Form 1040ez Table A-14 (continued. Form 1040ez 2) Please click here for the text description of the image. Form 1040ez Table A-15 Please click here for the text description of the image. Form 1040ez Table A-15 (continued) Please click here for the text description of the image. Form 1040ez Table A-16 Please click here for the text description of the image. Form 1040ez Table A-16 (continued) This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-17 Please click here for the text description of the image. Form 1040ez Table A-17 (continued) Please click here for the text description of the image. Form 1040ez Table A-18 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-18 (continued) This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table A-19 and Table A-20 Please click here for the text description of the image. Form 1040ez Quality Indian Reservation Property Tables Please click here for the text description of the image. Form 1040ez 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. Form 1040ez The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Form 1040ez It is shown as Table B-1. Form 1040ez The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Form 1040ez It is shown as Table B-2. Form 1040ez How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Form 1040ez Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Form 1040ez 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. Form 1040ez Use the tables in the order shown below to determine the recovery period of your depreciable property. Form 1040ez Table B-1. Form 1040ez   Check Table B-1 for a description of the property. Form 1040ez If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Form 1040ez 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. Form 1040ez If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Form 1040ez 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. Form 1040ez Tax-exempt use property subject to a lease. Form 1040ez   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). Form 1040ez Table B-2. Form 1040ez   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. Form 1040ez Property not in either table. Form 1040ez   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. Form 1040ez This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Form 1040ez 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. Form 1040ez Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Form 1040ez Qualified rent-to-own property. Form 1040ez A motorsport entertainment complex placed in service before January 1, 2014. Form 1040ez Any retail motor fuels outlet. Form 1040ez Any qualified leasehold improvement property placed in service before January 1, 2014. Form 1040ez Any qualified restaurant property placed in service before January 1, 2014. Form 1040ez Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Form 1040ez Any water utility property. Form 1040ez 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. Form 1040ez Natural gas gathering and distribution lines placed in service after April 11, 2005. Form 1040ez Example 1. Form 1040ez Richard Green is a paper manufacturer. Form 1040ez During the year, he made substantial improvements to the land on which his paper plant is located. Form 1040ez He checks Table B-1 and finds land improvements under asset class 00. Form 1040ez 3. Form 1040ez He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Form 1040ez 1, Manufacture of Pulp and Paper. Form 1040ez He uses the recovery period under this asset class because it specifically includes land improvements. Form 1040ez The land improvements have a 13-year class life and a 7-year recovery period for GDS. Form 1040ez If he elects to use ADS, the recovery period is 13 years. Form 1040ez If Richard only looked at Table B-1, he would select asset class 00. Form 1040ez 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Form 1040ez Example 2. Form 1040ez Sam Plower produces rubber products. Form 1040ez During the year, he made substantial improvements to the land on which his rubber plant is located. Form 1040ez He checks Table B-1 and finds land improvements under asset class 00. Form 1040ez 3. Form 1040ez He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Form 1040ez 1, Manufacture of Rubber Products. Form 1040ez Reading the headings and descriptions under asset class 30. Form 1040ez 1, Sam finds that it does not include land improvements. Form 1040ez Therefore, Sam uses the recovery period under asset class 00. Form 1040ez 3. Form 1040ez The land improvements have a 20-year class life and a 15-year recovery period for GDS. Form 1040ez If he elects to use ADS, the recovery period is 20 years. Form 1040ez Example 3. Form 1040ez Pam Martin owns a retail clothing store. Form 1040ez During the year, she purchased a desk and a cash register for use in her business. Form 1040ez She checks Table B-1 and finds office furniture under asset class 00. Form 1040ez 11. Form 1040ez Cash registers are not listed in any of the asset classes in Table B-1. Form 1040ez She then checks Table B-2 and finds her activity, retail store, under asset class 57. Form 1040ez 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Form 1040ez This asset class does not specifically list office furniture or a cash register. Form 1040ez She looks back at Table B-1 and uses asset class 00. Form 1040ez 11 for the desk. Form 1040ez The desk has a 10-year class life and a 7-year recovery period for GDS. Form 1040ez If she elects to use ADS, the recovery period is 10 years. Form 1040ez For the cash register, she uses asset class 57. Form 1040ez 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Form 1040ez The cash register has a 9-year class life and a 5-year recovery period for GDS. Form 1040ez If she elects to use the ADS method, the recovery period is 9 years. Form 1040ez This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-1 Please click here for the text description of the image. Form 1040ez Table B-2 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-2 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-2 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-2 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-2 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-2 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-2 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-2 This image is too large to be displayed in the current screen. Form 1040ez Please click the link to view the image. Form 1040ez Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications
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IRS Live

IRS Live is for the tax pro in the know. A live webinar, IRS Live is a panel discussion among IRS experts and industry professionals aimed at educating tax professionals on the most current and complex tax issues affecting them and their clients. Tax professionals are encouraged to watch the free webinar and submit questions by e-mail during the webinar. Continuing education (CE) credit is often offered for Enrolled Agents who view the live broadcast.

Upcoming Webinars

  • Currently, there are no webinars scheduled.

Other Video Outreach Products

  • The IRS Video portal contains video and audio presentations on topics of interest to small businesses, individuals and tax professionals. You will find video clips of tax topics, archived versions of live panel discussions and webinars. CE credit is not offered for viewing presentations on the IRS Video portal.
  • Webinars for Tax Practitioners are broadcast on a variety of subjects. Webinars for Tax Practitioners are broadcast on a variety of subjects. The webinars are free and often offer CE credit for Enrolled Agents and Registered Tax Return Preparers..

Continuing Education Credit

To receive a certificate of completion, you must:

  • View the live presentation for at least 50 minutes from the start of the program.
  • View the presentation while signed in using the same email address that you used to register (you will not receive credit by watching on someone else's computer). This will confirm your attendance and generate your certificate of completion.
  • Register individually. Groups can not register with one e-mail address and then receive separate certificates. If certificates are needed, each person must register separately.

Certificates of Completion are e-mailed approximately three weeks after the broadcast.

If you are an Enrolled Agent, you must register for the webinar with your PTIN. Your PTIN begins with the letter P followed by eight digits. If you don't supply a PTIN, you will receive a certificate; however, your credit will not be reported to the IRS. Other participants will be sent a certificate and may receive credit if the broadcast meets their organization's or state's CE requirements.

Archived IRS Live Programs - Informative! But not eligible for CE credit.

August 29, 2012 Authorizations: When to use the CheckBox Authorizations, Form 8821 or Form 2848
March 28, 2012 S Corporations: Stock Basis of the Shareholders
Page Last Reviewed or Updated: 13-Mar-2014

The Form 1040ez

Form 1040ez Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Form 1040ez Tax questions. Form 1040ez Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. Form 1040ez irs. Form 1040ez gov/pub925. Form 1040ez Reminders At-risk amounts. Form 1040ez  The following rules apply to amounts borrowed after May 3, 2004. Form 1040ez You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. Form 1040ez You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. Form 1040ez Photographs of missing children. Form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040ez 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. Form 1040ez Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. Form 1040ez The first part of the publication discusses the passive activity rules. Form 1040ez The second part discusses the at-risk rules. Form 1040ez However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. Form 1040ez Comments and suggestions. Form 1040ez   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez   You can send your comments from www. Form 1040ez irs. Form 1040ez gov/formspubs/. Form 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040ez ”   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. Form 1040ez Ordering forms and publications. Form 1040ez   Visit www. Form 1040ez irs. Form 1040ez 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. Form 1040ez Internal Revenue Service 1201 N. Form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040ez   If you have a tax question, check the information available on IRS. Form 1040ez gov or call 1-800-829-1040. Form 1040ez We cannot answer tax questions sent to either of the above addresses. Form 1040ez Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Form 1040ez Prev  Up  Next   Home   More Online Publications