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Free 1040ez 2014

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Free 1040ez 2014

Free 1040ez 2014 6. Free 1040ez 2014   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Free 1040ez 2014 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Free 1040ez 2014 In determining your U. Free 1040ez 2014 S. Free 1040ez 2014 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Free 1040ez 2014 The most common dual-status tax years are the years of arrival and departure. Free 1040ez 2014 See Dual-Status Aliens in chapter 1. Free 1040ez 2014 If you are married and choose to be treated as a U. Free 1040ez 2014 S. Free 1040ez 2014 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Free 1040ez 2014 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Free 1040ez 2014 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Free 1040ez 2014 S. Free 1040ez 2014 Individual Income Tax Return 1040-C U. Free 1040ez 2014 S. Free 1040ez 2014 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Free 1040ez 2014 S. Free 1040ez 2014 Estimated Tax for Nonresident Alien Individuals 1040NR U. Free 1040ez 2014 S. Free 1040ez 2014 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Free 1040ez 2014 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Free 1040ez 2014 If you have not previously established a fiscal tax year, your tax year is the calendar year. Free 1040ez 2014 A calendar year is 12 consecutive months ending on December 31. Free 1040ez 2014 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Free 1040ez 2014 S. Free 1040ez 2014 resident for any calendar year, you will be treated as a U. Free 1040ez 2014 S. Free 1040ez 2014 resident for any part of your fiscal year that falls within that calendar year. Free 1040ez 2014 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Free 1040ez 2014 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Free 1040ez 2014 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Free 1040ez 2014 For the part of the year you are a nonresident alien, you are taxed on income from U. Free 1040ez 2014 S. Free 1040ez 2014 sources and on certain foreign source income treated as effectively connected with a U. Free 1040ez 2014 S. Free 1040ez 2014 trade or business. Free 1040ez 2014 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Free 1040ez 2014 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Free 1040ez 2014 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Free 1040ez 2014 S. Free 1040ez 2014 citizen after receiving it and before the end of the year. Free 1040ez 2014 Income from U. Free 1040ez 2014 S. Free 1040ez 2014 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Free 1040ez 2014 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Free 1040ez 2014 In certain cases, however, treaty provisions may apply while you were a resident alien. Free 1040ez 2014 See chapter 9 for more information. Free 1040ez 2014 When determining what income is taxed in the United States, you must consider exemptions under U. Free 1040ez 2014 S. Free 1040ez 2014 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Free 1040ez 2014 For a further discussion of tax treaties, see chapter 9. Free 1040ez 2014 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Free 1040ez 2014 1) Standard deduction. Free 1040ez 2014   You cannot use the standard deduction allowed on Form 1040. Free 1040ez 2014 However, you can itemize any allowable deductions. Free 1040ez 2014 2) Exemptions. Free 1040ez 2014   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Free 1040ez 2014 3) Head of household. Free 1040ez 2014   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Free 1040ez 2014 4) Joint return. Free 1040ez 2014   You cannot file a joint return. Free 1040ez 2014 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Free 1040ez 2014 5) Tax rates. Free 1040ez 2014   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Free 1040ez 2014 S. Free 1040ez 2014 trade or business. Free 1040ez 2014 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Free 1040ez 2014 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Free 1040ez 2014 S. Free 1040ez 2014 national. Free 1040ez 2014  See the instructions for Form 1040NR to see if you qualify. Free 1040ez 2014    A U. Free 1040ez 2014 S. Free 1040ez 2014 national is an individual who, although not a U. Free 1040ez 2014 S. Free 1040ez 2014 citizen, owes his or her allegiance to the United States. Free 1040ez 2014 U. Free 1040ez 2014 S. Free 1040ez 2014 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Free 1040ez 2014 S. Free 1040ez 2014 nationals instead of U. Free 1040ez 2014 S. Free 1040ez 2014 citizens. Free 1040ez 2014 6) Tax credits. Free 1040ez 2014   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Free 1040ez 2014 S. Free 1040ez 2014 citizen or resident, as discussed in chapter 1. Free 1040ez 2014 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Free 1040ez 2014 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Free 1040ez 2014 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Free 1040ez 2014 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Free 1040ez 2014 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Free 1040ez 2014 S. Free 1040ez 2014 national, or Student or business apprentice from India. Free 1040ez 2014 For more information, see Exemptions in chapter 5. Free 1040ez 2014 How To Figure Tax When you figure your U. Free 1040ez 2014 S. Free 1040ez 2014 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Free 1040ez 2014 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Free 1040ez 2014 S. Free 1040ez 2014 citizens and residents. Free 1040ez 2014 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Free 1040ez 2014 You cannot take any deductions against this income. Free 1040ez 2014 Social security and railroad retirement benefits. Free 1040ez 2014   During the part of the year you are a nonresident alien, 85% of any U. Free 1040ez 2014 S. Free 1040ez 2014 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Free 1040ez 2014 (See The 30% Tax in chapter 4. Free 1040ez 2014 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Free 1040ez 2014 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Free 1040ez 2014 If you received U. Free 1040ez 2014 S. Free 1040ez 2014 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Free 1040ez 2014 You will not receive separate statements for the benefits received during your periods of U. Free 1040ez 2014 S. Free 1040ez 2014 residence and nonresidence. Free 1040ez 2014 Therefore, it is important for you to keep careful records of these amounts. Free 1040ez 2014 You will need this information to properly complete your return and determine your tax liability. Free 1040ez 2014 If you received railroad retirement benefits while you were a nonresident alien, the U. Free 1040ez 2014 S. Free 1040ez 2014 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Free 1040ez 2014 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Free 1040ez 2014 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Free 1040ez 2014 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Free 1040ez 2014 There are certain restrictions that may apply. Free 1040ez 2014 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Free 1040ez 2014 Foreign tax credit. Free 1040ez 2014   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Free 1040ez 2014   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Free 1040ez 2014 For more information, see the Instructions for Form 1116 and Publication 514. Free 1040ez 2014 Child and dependent care credit. Free 1040ez 2014   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Free 1040ez 2014 Generally, you must be able to claim an exemption for your dependent. Free 1040ez 2014   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Free 1040ez 2014   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Free 1040ez 2014   For more information, get Publication 503 and Form 2441. Free 1040ez 2014 Retirement savings contributions credit. Free 1040ez 2014   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Free 1040ez 2014 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Free 1040ez 2014 Use Form 8880 to figure the credit. Free 1040ez 2014 For more information, see Publication 590. Free 1040ez 2014 Child tax credit. Free 1040ez 2014   You may be able to take this credit if you have a qualifying child. Free 1040ez 2014   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Free 1040ez 2014 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Free 1040ez 2014 Is a U. Free 1040ez 2014 S. Free 1040ez 2014 citizen, a U. Free 1040ez 2014 S. Free 1040ez 2014 national, or a resident alien. Free 1040ez 2014 Did not provide over half of his or her own support for 2013. Free 1040ez 2014 Lived with you more than half of 2013. Free 1040ez 2014 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Free 1040ez 2014 Is claimed as a dependent on your return. Free 1040ez 2014 An adopted child is always treated as your own child. Free 1040ez 2014 An adopted child includes a child lawfully placed with you for legal adoption. Free 1040ez 2014   See your form instructions for additional details. Free 1040ez 2014 Adoption credit. Free 1040ez 2014   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Free 1040ez 2014 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Free 1040ez 2014 To claim the adoption credit, file Form 8839 with the U. Free 1040ez 2014 S. Free 1040ez 2014 income tax return that you file. Free 1040ez 2014   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Free 1040ez 2014 S. Free 1040ez 2014 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Free 1040ez 2014 Payments You can report as payments against your U. Free 1040ez 2014 S. Free 1040ez 2014 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Free 1040ez 2014 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Free 1040ez 2014 S. Free 1040ez 2014 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Free 1040ez 2014 Forms To File The U. Free 1040ez 2014 S. Free 1040ez 2014 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Free 1040ez 2014 Resident at end of year. Free 1040ez 2014   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Free 1040ez 2014 S. Free 1040ez 2014 resident on the last day of the tax year. Free 1040ez 2014 Write “Dual-Status Return” across the top of the return. Free 1040ez 2014 Attach a statement to your return to show the income for the part of the year you are a nonresident. Free 1040ez 2014 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Free 1040ez 2014 Nonresident at end of year. Free 1040ez 2014   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Free 1040ez 2014 S. Free 1040ez 2014 resident on the last day of the tax year. Free 1040ez 2014 Write “Dual-Status Return” across the top of the return. Free 1040ez 2014 Attach a statement to your return to show the income for the part of the year you are a resident. Free 1040ez 2014 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Free 1040ez 2014   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Free 1040ez 2014 For more information, see Expatriation Tax in chapter 4. Free 1040ez 2014 Statement. Free 1040ez 2014   Any statement must have your name, address, and taxpayer identification number on it. Free 1040ez 2014 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Free 1040ez 2014 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Free 1040ez 2014 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Free 1040ez 2014 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Free 1040ez 2014 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Free 1040ez 2014 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Free 1040ez 2014 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Free 1040ez 2014 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Free 1040ez 2014 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Free 1040ez 2014 O. Free 1040ez 2014 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Free 1040ez 2014 Prev  Up  Next   Home   More Online Publications
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The Free 1040ez 2014

Free 1040ez 2014 Index Symbols $10,000, pagos en efectivo en exceso de, Introducción A Asistencia (see Ayuda con los impuestos) Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Free 1040ez 2014 F Formulario, ¿Quién tiene que presentar el Formulario 8300-SP? 8300-SP, ¿Quién tiene que presentar el Formulario 8300-SP? I Información adicional (see Ayuda con los impuestos) Informe de pagos en efectivo en exceso de $10,000, Introducción P Publicaciones (see Ayuda con los impuestos) Q Qué Hay de Nuevo, Qué Hay de Nuevo S Servicios gratuitos para los impuestos, Servicios gratuitos para los impuestos. Free 1040ez 2014 T Transacciones en efectivo en exceso de $10,000, Introducción Prev  Up     Home   More Online Publications