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Free Efile State Taxes

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Free Efile State Taxes

Free efile state taxes 4. Free efile state taxes   Filing U. Free efile state taxes S. Free efile state taxes Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Free efile state taxes S. Free efile state taxes Tax ReturnU. Free efile state taxes S. Free efile state taxes Armed Forces. Free efile state taxes Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Free efile state taxes S. Free efile state taxes income tax return is required for your situation. Free efile state taxes If a U. Free efile state taxes S. Free efile state taxes return is required, your next step is to see if you meet the filing requirements. Free efile state taxes If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Free efile state taxes This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Free efile state taxes Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Free efile state taxes S. Free efile state taxes income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Free efile state taxes If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Free efile state taxes S. Free efile state taxes tax return, your filing requirement may be less than the amount in Table 4-1. Free efile state taxes For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Free efile state taxes Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Free efile state taxes For more information, see the Form 1040 instructions. Free efile state taxes Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Free efile state taxes S. Free efile state taxes tax return, you must determine your adjusted filing requirement. Free efile state taxes Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Free efile state taxes Personal exemption. Free efile state taxes   When figuring your filing requirement, your personal exemption is allowed in full. Free efile state taxes Do not reduce it for this purpose. Free efile state taxes Do not include exemptions for your dependents. Free efile state taxes Allowable standard deduction. Free efile state taxes   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Free efile state taxes Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Free efile state taxes Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Free efile state taxes S. Free efile state taxes income tax     Gross income from all sources (including excluded possession income)   Example. Free efile state taxes Barbara Spruce, a U. Free efile state taxes S. Free efile state taxes citizen, is single, under 65, and a bona fide resident of American Samoa. Free efile state taxes During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Free efile state taxes S. Free efile state taxes income tax). Free efile state taxes Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Free efile state taxes   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Free efile state taxes You must file a U. Free efile state taxes S. Free efile state taxes income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Free efile state taxes    1. Free efile state taxes Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Free efile state taxes If your filing status is married filing separately, enter -0-   2. Free efile state taxes Personal exemption. Free efile state taxes If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Free efile state taxes Add lines 1 and 2. Free efile state taxes You must file a U. Free efile state taxes S. Free efile state taxes income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Free efile state taxes 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Free efile state taxes . Free efile state taxes . Free efile state taxes AND at the end of 2013 you were*. Free efile state taxes . Free efile state taxes . Free efile state taxes THEN file a return if your gross income** was at least. Free efile state taxes . Free efile state taxes . Free efile state taxes single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Free efile state taxes ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). Free efile state taxes Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). Free efile state taxes If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Free efile state taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. Free efile state taxes Example 1. Free efile state taxes James and Joan Thompson, one over 65, are U. Free efile state taxes S. Free efile state taxes citizens and bona fide residents of Puerto Rico during the entire tax year. Free efile state taxes They file a joint income tax return. Free efile state taxes During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Free efile state taxes S. Free efile state taxes income tax). Free efile state taxes Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Free efile state taxes S. Free efile state taxes income tax return because their gross income subject to U. Free efile state taxes S. Free efile state taxes tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Free efile state taxes Example 2. Free efile state taxes Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Free efile state taxes S. Free efile state taxes income tax return because her gross income subject to U. Free efile state taxes S. Free efile state taxes tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Free efile state taxes If you must file a U. Free efile state taxes S. Free efile state taxes income tax return, you may be able to file a paperless return using IRS e-file. Free efile state taxes See your form instructions or visit our website at IRS. Free efile state taxes gov. Free efile state taxes When To File If you file on a calendar year basis, the due date for filing your U. Free efile state taxes S. Free efile state taxes income tax return is April 15 following the end of your tax year. Free efile state taxes If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Free efile state taxes If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Free efile state taxes For your 2013 tax return, the due date is April 15, 2014. Free efile state taxes If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Free efile state taxes If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Free efile state taxes See your form instructions for a list of designated private delivery services. Free efile state taxes Extension of Time To File You can get an extension of time to file your U. Free efile state taxes S. Free efile state taxes income tax return. Free efile state taxes Special rules apply for those living outside the United States. Free efile state taxes Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Free efile state taxes Example. Free efile state taxes If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Free efile state taxes Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Free efile state taxes If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Free efile state taxes You may also be charged penalties (see the Instructions for Form 4868). Free efile state taxes How to get the automatic extension. Free efile state taxes   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Free efile state taxes E-file Form 4868 using your personal computer or a tax professional. Free efile state taxes E-file and pay by credit or debit card. Free efile state taxes Your payment must be at least $1. Free efile state taxes You may pay by phone or over the Internet. Free efile state taxes Do not file Form 4868. Free efile state taxes File a paper Form 4868. Free efile state taxes If you are a fiscal year taxpayer, you must file a paper Form 4868. Free efile state taxes See Form 4868 for information on getting an extension using these options. Free efile state taxes When to file. Free efile state taxes   You must request the automatic extension by the due date for your return. Free efile state taxes You can file your return any time before the 6-month extension period ends. Free efile state taxes When you file your return. Free efile state taxes   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Free efile state taxes If you file Form 1040A, U. Free efile state taxes S. Free efile state taxes Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Free efile state taxes Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Free efile state taxes You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Free efile state taxes Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Free efile state taxes S. Free efile state taxes citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. Free efile state taxes However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Free efile state taxes If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Free efile state taxes For more information, see Publication 3, Armed Forces' Tax Guide. Free efile state taxes Married taxpayers. Free efile state taxes   If you file a joint return, only one spouse has to qualify for this automatic extension. Free efile state taxes However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Free efile state taxes How to get the extension. Free efile state taxes   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Free efile state taxes (See the situations listed under (2), earlier. Free efile state taxes ) Extension beyond 2 months. Free efile state taxes   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Free efile state taxes File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Free efile state taxes Be sure to check the box on Form 4868, line 8, if appropriate. Free efile state taxes   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Free efile state taxes   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Free efile state taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Free efile state taxes Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Free efile state taxes If you are not including a check or a money order, send your U. Free efile state taxes S. Free efile state taxes tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Free efile state taxes S. Free efile state taxes tax return and all attachments to:  Internal Revenue Service P. Free efile state taxes O. Free efile state taxes Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Free efile state taxes S. Free efile state taxes return to these addresses if you are attaching Form 5074 or Form 8689. Free efile state taxes If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Free efile state taxes Special Rules for Completing Your U. Free efile state taxes S. Free efile state taxes Tax Return If you are not excluding possession income from your U. Free efile state taxes S. Free efile state taxes tax return, follow the instructions for the specific forms you file. Free efile state taxes However, you may not qualify to claim the earned income credit (EIC). Free efile state taxes Earned income credit. Free efile state taxes   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Free efile state taxes S. Free efile state taxes tax return. Free efile state taxes This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Free efile state taxes S. Free efile state taxes Armed Forces. Free efile state taxes U. Free efile state taxes S. Free efile state taxes Armed Forces. Free efile state taxes   U. Free efile state taxes S. Free efile state taxes military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Free efile state taxes Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Free efile state taxes Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Free efile state taxes Income from American Samoa or Puerto Rico excluded. Free efile state taxes   You will not be allowed to take deductions and credits that apply to the excluded income. Free efile state taxes The additional information you need follows. Free efile state taxes Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Free efile state taxes S. Free efile state taxes income tax return. Free efile state taxes Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Free efile state taxes S. Free efile state taxes tax return. Free efile state taxes Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Free efile state taxes Figuring the deduction. Free efile state taxes   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Free efile state taxes   Gross income subject to U. Free efile state taxes S. Free efile state taxes income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Free efile state taxes Moving expense deduction. Free efile state taxes   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Free efile state taxes Likewise, the expenses of a move back to the United States are generally attributable to U. Free efile state taxes S. Free efile state taxes earned income. Free efile state taxes   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Free efile state taxes S. Free efile state taxes tax return. Free efile state taxes For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Free efile state taxes   If you are claiming expenses for a move from a U. Free efile state taxes S. Free efile state taxes possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Free efile state taxes For purposes of deducting moving expenses, the possessions are considered part of the United States. Free efile state taxes See Publication 521, Moving Expenses, for information about what expenses are deductible. Free efile state taxes Self-employment tax deduction. Free efile state taxes   Generally, if you are reporting self-employment income on your U. Free efile state taxes S. Free efile state taxes return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Free efile state taxes This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Free efile state taxes   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Free efile state taxes   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Free efile state taxes This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Free efile state taxes   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Free efile state taxes   Self-employment income subject to U. Free efile state taxes S. Free efile state taxes income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Free efile state taxes Include the deductible part of this amount on Form 1040, line 27. Free efile state taxes Individual retirement arrangement (IRA) deduction. Free efile state taxes   Do not take excluded income into account when figuring your deductible IRA contribution. Free efile state taxes Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Free efile state taxes To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Free efile state taxes Then multiply your full standard deduction by the following fraction. Free efile state taxes   Gross income subject to U. Free efile state taxes S. Free efile state taxes income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Free efile state taxes ” This calculation may not be the same as the one you used to determine if you need to file a U. Free efile state taxes S. Free efile state taxes tax return. Free efile state taxes Itemized Deductions Most itemized deductions do not apply to a particular type of income. Free efile state taxes However, itemized deductions can be divided into three categories. Free efile state taxes Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Free efile state taxes Those that apply specifically to income subject to U. Free efile state taxes S. Free efile state taxes income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Free efile state taxes Those that do not apply to specific income must be allocated between your gross income subject to U. Free efile state taxes S. Free efile state taxes income tax and your total gross income from all sources. Free efile state taxes The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Free efile state taxes Example. Free efile state taxes In 2013, you and your spouse are both under 65 and U. Free efile state taxes S. Free efile state taxes citizens who are bona fide residents of Puerto Rico during the entire tax year. Free efile state taxes You file a joint income tax return. Free efile state taxes During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Free efile state taxes S. Free efile state taxes gross income) and your spouse earned $60,000 from the U. Free efile state taxes S. Free efile state taxes Government. Free efile state taxes You have $16,000 of itemized deductions that do not apply to any specific type of income. Free efile state taxes These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Free efile state taxes You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Free efile state taxes   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Free efile state taxes Overall limitation on itemized deductions. Free efile state taxes   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Free efile state taxes Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Free efile state taxes However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Free efile state taxes See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Free efile state taxes Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Free efile state taxes S. Free efile state taxes tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Free efile state taxes However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Free efile state taxes S. Free efile state taxes tax return. Free efile state taxes The foreign tax credit is generally figured on Form 1116. Free efile state taxes If you have income, such as U. Free efile state taxes S. Free efile state taxes Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Free efile state taxes You make this reduction for each separate income category. Free efile state taxes To find the amount of this reduction, use the following formula for each income category. Free efile state taxes Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Free efile state taxes For more information on the foreign tax credit, see Publication 514. Free efile state taxes Example. Free efile state taxes Jason and Lynn Reddy are U. Free efile state taxes S. Free efile state taxes citizens who were bona fide residents of Puerto Rico during all of 2013. Free efile state taxes They file a joint tax return. Free efile state taxes The following table shows their excludable and taxable income for U. Free efile state taxes S. Free efile state taxes federal income tax purposes. Free efile state taxes   Taxable   Excludable Jason's wages from  U. Free efile state taxes S. Free efile state taxes Government $25,000     Lynn's wages from Puerto Rico  corp. Free efile state taxes     $15,000 Dividend from Puerto Rico corp. Free efile state taxes doing business in Puerto Rico     200 Dividend from U. Free efile state taxes S. Free efile state taxes  corp. Free efile state taxes doing business  in U. Free efile state taxes S. Free efile state taxes * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Free efile state taxes   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Free efile state taxes They have gross income of $26,000 for U. Free efile state taxes S. Free efile state taxes tax purposes. Free efile state taxes They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Free efile state taxes They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Free efile state taxes S. Free efile state taxes return. Free efile state taxes They fill out one Form 1116 for wages and one Form 1116 for the dividend. Free efile state taxes Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Free efile state taxes   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Free efile state taxes Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Free efile state taxes A U. Free efile state taxes S. Free efile state taxes citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Free efile state taxes This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Free efile state taxes S. Free efile state taxes income tax return must otherwise be filed). Free efile state taxes Bona fide residents of the possessions discussed in this publication are considered U. Free efile state taxes S. Free efile state taxes residents for this purpose and are subject to the self-employment tax. Free efile state taxes Forms to file. Free efile state taxes   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Free efile state taxes If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Free efile state taxes If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Free efile state taxes If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Free efile state taxes Do not file forms 1040-SS or 1040-PR with Form 1040. Free efile state taxes If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Free efile state taxes Chapter 11 Bankruptcy cases. Free efile state taxes   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Free efile state taxes S. Free efile state taxes Income Tax Return for Estates and Trusts) of the bankruptcy estate. Free efile state taxes However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Free efile state taxes   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Free efile state taxes   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Free efile state taxes Additional Medicare Tax Beginning in 2013, a 0. Free efile state taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Free efile state taxes Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Free efile state taxes A self-employment loss should not be considered for purposes of this tax. Free efile state taxes RRTA compensation should be separately compared to the threshold. Free efile state taxes Your employer is responsible for withholding the 0. Free efile state taxes 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Free efile state taxes You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Free efile state taxes There are no special rules for U. Free efile state taxes S. Free efile state taxes citizens and nonresident aliens living abroad for purposes of this provision. Free efile state taxes Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Free efile state taxes For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Free efile state taxes irs. Free efile state taxes gov and enter the following words in the search box: Additional Medicare Tax. Free efile state taxes You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Free efile state taxes Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Free efile state taxes 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Free efile state taxes Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Free efile state taxes The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Free efile state taxes Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Free efile state taxes Forms to file. Free efile state taxes   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Free efile state taxes For more information, see Form 8960 and its instructions. Free efile state taxes Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Free efile state taxes This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Free efile state taxes In this situation, you may need to make estimated tax payments. Free efile state taxes Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Free efile state taxes Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Free efile state taxes If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Free efile state taxes Or, you can make your payments electronically and not have to file any paper forms. Free efile state taxes See the Form 1040-ES instructions for information on making payments. Free efile state taxes Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Free efile state taxes American Samoa. Free efile state taxes The Commonwealth of Puerto Rico. Free efile state taxes The Commonwealth of the Northern Mariana Islands. Free efile state taxes Guam. Free efile state taxes The U. Free efile state taxes S. Free efile state taxes Virgin Islands. Free efile state taxes These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Free efile state taxes Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Free efile state taxes How to make your request. Free efile state taxes   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Free efile state taxes R. Free efile state taxes B. Free efile state taxes 900 available at www. Free efile state taxes irs. Free efile state taxes gov/pub/irs-irbs/irb06-49. Free efile state taxes pdf. Free efile state taxes    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Free efile state taxes S. Free efile state taxes competent authority assistance under tax treaties. Free efile state taxes As noted, an update to Revenue Procedure 2006-23 will be published in the future. Free efile state taxes   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Free efile state taxes It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Free efile state taxes You (or a person having authority to sign your federal return) must sign and date the request. Free efile state taxes    Send your written request for U. Free efile state taxes S. Free efile state taxes assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Free efile state taxes W. Free efile state taxes  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Free efile state taxes Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Free efile state taxes S. Free efile state taxes tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Free efile state taxes S. Free efile state taxes Individual Income Tax Return. Free efile state taxes Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Free efile state taxes Attach a copy of the request to the form. Free efile state taxes Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Free efile state taxes See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Free efile state taxes Prev  Up  Next   Home   More Online Publications
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The Free Efile State Taxes

Free efile state taxes Index A Abroad, citizens living, filing requirements, U. Free efile state taxes S. Free efile state taxes Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Free efile state taxes , Temporary absences. Free efile state taxes , Temporary absences. Free efile state taxes Accounting periods, joint returns, Accounting period. Free efile state taxes Adopted child, Exception for adopted child. Free efile state taxes , Adopted child. Free efile state taxes , Adopted child. Free efile state taxes Taxpayer identification number, Taxpayer identification numbers for adoptees. Free efile state taxes Age Filing status determination, Age. Free efile state taxes Gross income and filing requirements (Table 1), Table 1. Free efile state taxes 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Free efile state taxes Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Free efile state taxes (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Free efile state taxes American citizens abroad, U. Free efile state taxes S. Free efile state taxes Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Free efile state taxes Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Free efile state taxes Dependency allotments, Armed Forces dependency allotments. Free efile state taxes GI Bill benefits, Tuition payments and allowances under the GI Bill. Free efile state taxes Military quarters allotments, Tax-exempt military quarters allowances. Free efile state taxes Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Free efile state taxes B Birth of child, Death or birth. Free efile state taxes Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Free efile state taxes S. Free efile state taxes citizen or resident alien. Free efile state taxes , Citizen or Resident Test, Child in Canada or Mexico. Free efile state taxes Capital expenses, Capital expenses. Free efile state taxes Child born alive, Child born alive. Free efile state taxes Child care expenses, Child care expenses. Free efile state taxes Child custody, Custodial parent and noncustodial parent. Free efile state taxes Child support under pre-1985 agreement, Child support under pre-1985 agreement. Free efile state taxes Child tax credit, Child tax credit. Free efile state taxes Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Free efile state taxes , Death or birth. Free efile state taxes Claiming parent, when child is head of household, Special rule for parent. Free efile state taxes Custody of, Custodial parent and noncustodial parent. Free efile state taxes Death of child, Death or birth. Free efile state taxes , Death or birth. Free efile state taxes Dividends of, Unearned income. Free efile state taxes Filing requirements as dependents (Table 2), Table 2. Free efile state taxes 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Free efile state taxes 2013 Filing Requirements for Dependents , Unearned income. Free efile state taxes Kidnapped, Kidnapped child. Free efile state taxes , Kidnapped child. Free efile state taxes Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Free efile state taxes Church employees, filing requirements (Table 3), Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Free efile state taxes S. Free efile state taxes , filing requirements, U. Free efile state taxes S. Free efile state taxes Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Free efile state taxes Community property states, Community property states. Free efile state taxes Cousin, Cousin. Free efile state taxes Custody of child, Custodial parent and noncustodial parent. Free efile state taxes D Death Of child, Death or birth of child. Free efile state taxes Of dependent, Death or birth. Free efile state taxes , Death or birth. Free efile state taxes Of spouse, Spouse died during the year. Free efile state taxes , Spouse died. Free efile state taxes , Spouse died before signing. Free efile state taxes , Death of spouse. Free efile state taxes Decedents, Spouse died during the year. Free efile state taxes , Decedent's final return. Free efile state taxes (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Free efile state taxes Born and died within year, Born and died in 2013. Free efile state taxes Child's earnings, Child's earnings. Free efile state taxes Death of, Death or birth. Free efile state taxes Earned income, Earned income. Free efile state taxes Exemption for, Exemptions for Dependents Filing requirements, Table 2. Free efile state taxes 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Free efile state taxes Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Free efile state taxes Disabled Child, Permanently and totally disabled. Free efile state taxes Dependent, Disabled dependent working at sheltered workshop. Free efile state taxes Divorced parents, Children of divorced or separated parents (or parents who live apart). Free efile state taxes Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Free efile state taxes Filing status, Divorced persons. Free efile state taxes , Divorce and remarriage. Free efile state taxes , Divorced persons. Free efile state taxes Joint returns, responsibility for, Divorced taxpayer. Free efile state taxes Personal exemption, Divorced or separated spouse. Free efile state taxes Domestic help, no exemption for, Housekeepers, maids, or servants. Free efile state taxes Dual-status taxpayers Exemptions, Dual-status taxpayers. Free efile state taxes Joint returns not available, Nonresident alien or dual-status alien. Free efile state taxes E Earned income Defined for purposes of standard deduction, Earned income defined. Free efile state taxes Dependent filing requirements (Table 2), Table 2. Free efile state taxes 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Free efile state taxes Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Free efile state taxes Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Free efile state taxes Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Free efile state taxes Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Free efile state taxes Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Free efile state taxes Determination of, Filing status. Free efile state taxes , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Free efile state taxes , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Free efile state taxes ). Free efile state taxes Foreign employment, filing requirements, U. Free efile state taxes S. Free efile state taxes Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Free efile state taxes Form 1040 Personal exemption, Form 1040 filers. Free efile state taxes Social security numbers, Social Security Numbers for Dependents Use of, How to file. Free efile state taxes , How to file. Free efile state taxes , How to file. Free efile state taxes Form 1040A Personal exemption, Form 1040A filers. Free efile state taxes Social security numbers, Social Security Numbers for Dependents Use of, How to file. Free efile state taxes , How to file. Free efile state taxes , How to file. Free efile state taxes Form 1040EZ Personal exemption, Form 1040EZ filers. Free efile state taxes Use of, How to file. Free efile state taxes , How to file. Free efile state taxes Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Free efile state taxes Standard deduction, change to itemized deductions, Changing your mind. Free efile state taxes Form 1099-B, Form 1099-B received. Free efile state taxes Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Free efile state taxes Form 8857, innocent spouse relief, Relief from joint responsibility. Free efile state taxes Form SS-5, social security number request, No SSN. Free efile state taxes Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Free efile state taxes Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Free efile state taxes Foster care payments and expenses, Foster care payments and expenses. Free efile state taxes , Foster care. Free efile state taxes Foster child, Foster child. Free efile state taxes , Foster care payments and expenses. Free efile state taxes , Foster child. Free efile state taxes , Foster care. Free efile state taxes Free tax services, Free help with your tax return. Free efile state taxes Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Free efile state taxes Gross income Defined, Gross income. Free efile state taxes Filing requirements (Table 1), Table 1. Free efile state taxes 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Free efile state taxes 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Free efile state taxes Exemption for spouse, Head of household. Free efile state taxes Filing requirements (Table 1), Table 1. Free efile state taxes 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Free efile state taxes Help (see Tax help) Home Aged, home for, Home for the aged. Free efile state taxes Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Free efile state taxes I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Free efile state taxes Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Free efile state taxes Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Free efile state taxes Innocent spouse relief, Relief from joint responsibility. Free efile state taxes Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Free efile state taxes IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Free efile state taxes Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Free efile state taxes When to itemize, When to itemize. Free efile state taxes ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Free efile state taxes J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Free efile state taxes Dependents on, Joint return. Free efile state taxes Personal exemption, Joint return. Free efile state taxes K Kidnapped children Qualifying child, Kidnapped child. Free efile state taxes Qualifying relative, Kidnapped child. Free efile state taxes Widow(er) with dependent child, Death or birth. Free efile state taxes L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Free efile state taxes Local law violated, Local law violated. Free efile state taxes Lodging, Lodging. Free efile state taxes Losses, rental real estate, Rental activity losses. Free efile state taxes M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Free efile state taxes Exemption for spouse, Separate return. Free efile state taxes Itemized deductions, Married persons who filed separate returns. Free efile state taxes Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Free efile state taxes Filing status, Married persons. Free efile state taxes Medical insurance premiums, Medical insurance premiums. Free efile state taxes Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Free efile state taxes S. Free efile state taxes citizen or resident alien. Free efile state taxes , Citizen or Resident Test, Child in Canada or Mexico. Free efile state taxes Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Free efile state taxes S. Free efile state taxes national. Free efile state taxes Nonresident aliens, Nonresident aliens. Free efile state taxes Dependents, Taxpayer identification numbers for aliens. Free efile state taxes Exemptions, Nonresident aliens. Free efile state taxes Joint return, Nonresident alien or dual-status alien. Free efile state taxes Spouse, Nonresident alien spouse. Free efile state taxes Taxpayer identification number, Taxpayer identification numbers for aliens. Free efile state taxes O Overseas taxpayers, U. Free efile state taxes S. Free efile state taxes Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Free efile state taxes Parents who never married, Parents who never married. Free efile state taxes Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Free efile state taxes Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Free efile state taxes Rental losses, Rental activity losses. Free efile state taxes Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Free efile state taxes Scholarships, Earned income. Free efile state taxes , Scholarships. Free efile state taxes , Gross income defined. Free efile state taxes , Do Not Include in Total Support , Earned income defined. Free efile state taxes Self-employed persons Filing requirements (Table 3), Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Free efile state taxes Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Free efile state taxes Separated taxpayers Filing status, Considered married. Free efile state taxes , Married persons living apart. Free efile state taxes Living apart but not legally separated, Considered married. Free efile state taxes Personal exemption, Divorced or separated spouse. Free efile state taxes Signatures, joint returns, Signing a joint return. Free efile state taxes Single taxpayers Filing status, Unmarried persons. Free efile state taxes , Single Gross income filing requirements (Table 1), Table 1. Free efile state taxes 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Free efile state taxes Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Free efile state taxes Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Free efile state taxes , Spouse died before signing. Free efile state taxes , Death of spouse. Free efile state taxes Dual-status alien spouse, Nonresident alien or dual-status alien. Free efile state taxes Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Free efile state taxes Nonresident alien, Nonresident alien spouse. Free efile state taxes Signing joint returns, Signing a joint return. Free efile state taxes Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Free efile state taxes Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Free efile state taxes Stillborn child, Stillborn child. Free efile state taxes Students Defined, Student defined. Free efile state taxes Foreign, Foreign students' place of residence. Free efile state taxes Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Free efile state taxes 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Free efile state taxes Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Free efile state taxes , Death or birth. Free efile state taxes T Tables and figures, Keeping Up a Home, Worksheet 2. Free efile state taxes Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Free efile state taxes 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Free efile state taxes 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Free efile state taxes Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Free efile state taxes , Temporary absences. Free efile state taxes Tiebreaker rules, Tiebreaker rules. Free efile state taxes Tips, reporting of (Table 3), Table 3. Free efile state taxes Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Free efile state taxes U U. Free efile state taxes S. Free efile state taxes citizen or resident, Citizen or Resident Test U. Free efile state taxes S. Free efile state taxes citizens filing abroad, filing requirements Filing requirements, U. Free efile state taxes S. Free efile state taxes Citizens or Resident Aliens Living Abroad U. Free efile state taxes S. Free efile state taxes national, U. Free efile state taxes S. Free efile state taxes national. Free efile state taxes U. Free efile state taxes S. Free efile state taxes possessions, income from, Individuals With Income From U. Free efile state taxes S. Free efile state taxes Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Free efile state taxes ). Free efile state taxes What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Free efile state taxes Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Free efile state taxes Worksheet for Determining Support Prev  Up     Home   More Online Publications