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Free Federal And State Tax Filing 2014

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Free Federal And State Tax Filing 2014

Free federal and state tax filing 2014 9. Free federal and state tax filing 2014   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Free federal and state tax filing 2014 Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Free federal and state tax filing 2014 However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Free federal and state tax filing 2014 See Table 9-1 for a list of tax treaty countries. Free federal and state tax filing 2014 You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Free federal and state tax filing 2014 See Income Entitled to Tax Treaty Benefits in chapter 8. Free federal and state tax filing 2014 Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Free federal and state tax filing 2014 Useful Items - You may want to see: Publication 901 U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 Tax Treaties Form (and Instructions) 1040NR U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 Nonresident Alien Income Tax Return 1040NR-EZ U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Free federal and state tax filing 2014 Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Free federal and state tax filing 2014 Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Free federal and state tax filing 2014 Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Free federal and state tax filing 2014 Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Free federal and state tax filing 2014 To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Free federal and state tax filing 2014 Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Free federal and state tax filing 2014 Example. Free federal and state tax filing 2014 Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Free federal and state tax filing 2014 He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Free federal and state tax filing 2014 His dividends are not effectively connected with that business. Free federal and state tax filing 2014 He has no deductions other than his own personal exemption. Free federal and state tax filing 2014 His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Free federal and state tax filing 2014 Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Free federal and state tax filing 2014 The conditions for claiming the exemptions vary under each tax treaty. Free federal and state tax filing 2014 For more information about the conditions under a particular tax treaty, see Publication 901. Free federal and state tax filing 2014 Or, you may download the complete text of most U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 tax treaties at IRS. Free federal and state tax filing 2014 gov. Free federal and state tax filing 2014 Technical explanations for many of those treaties are also available at that site. Free federal and state tax filing 2014 Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Free federal and state tax filing 2014 These types of income may be exempt from U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 tax or may be subject to a reduced rate of tax. Free federal and state tax filing 2014 For more information, see Publication 901 or the applicable tax treaty. Free federal and state tax filing 2014 Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Free federal and state tax filing 2014 Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Free federal and state tax filing 2014 Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Free federal and state tax filing 2014 Spending part of a day in the United States counts as a day of presence. Free federal and state tax filing 2014 Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Free federal and state tax filing 2014 Note. Free federal and state tax filing 2014 Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Free federal and state tax filing 2014 Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Free federal and state tax filing 2014 Many treaties also provide an exemption for engaging in research. Free federal and state tax filing 2014 Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Free federal and state tax filing 2014 A substantial part of that person's time must be devoted to those duties. Free federal and state tax filing 2014 The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Free federal and state tax filing 2014 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Free federal and state tax filing 2014 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Free federal and state tax filing 2014 Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Free federal and state tax filing 2014 However, a difference exists among treaties as to who qualifies for this benefit. Free federal and state tax filing 2014 Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Free federal and state tax filing 2014 Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Free federal and state tax filing 2014 Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Free federal and state tax filing 2014 Chapter 10 of this publication also has information for employees of foreign governments. Free federal and state tax filing 2014 Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Free federal and state tax filing 2014 Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Free federal and state tax filing 2014 If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Free federal and state tax filing 2014 See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Free federal and state tax filing 2014 Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Free federal and state tax filing 2014 Generally, gains from the sale or exchange of real property located in the United States are taxable. Free federal and state tax filing 2014 Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Free federal and state tax filing 2014 U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Free federal and state tax filing 2014 (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Free federal and state tax filing 2014 ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Free federal and state tax filing 2014 This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Free federal and state tax filing 2014 See Reporting Treaty Benefits Claimed . Free federal and state tax filing 2014 In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 tax under the treaty. Free federal and state tax filing 2014 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Free federal and state tax filing 2014 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Free federal and state tax filing 2014 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Free federal and state tax filing 2014 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Free federal and state tax filing 2014 Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Free federal and state tax filing 2014 Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Free federal and state tax filing 2014 Include this tax on Form 1040, line 61. Free federal and state tax filing 2014 On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Free federal and state tax filing 2014 Example. Free federal and state tax filing 2014 Jacques Dubois, who is a resident of the United States under Article 4 of the U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 -France income tax treaty, receives French social security benefits. Free federal and state tax filing 2014 Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Free federal and state tax filing 2014 Mr. Free federal and state tax filing 2014 Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Free federal and state tax filing 2014 Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 resident receives social security benefits from Canada or Germany, those benefits are treated for U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 income tax purposes as if they were received under the social security legislation of the United States. Free federal and state tax filing 2014 If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Free federal and state tax filing 2014 You are not required to file a Form 8833 for those benefits. Free federal and state tax filing 2014 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Free federal and state tax filing 2014 Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Free federal and state tax filing 2014 However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Free federal and state tax filing 2014 This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Free federal and state tax filing 2014 Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Free federal and state tax filing 2014 If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Free federal and state tax filing 2014 Saving clause. Free federal and state tax filing 2014   Most tax treaties have a saving clause. Free federal and state tax filing 2014 A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Free federal and state tax filing 2014 Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Free federal and state tax filing 2014 However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Free federal and state tax filing 2014 Read the treaty to find out if it has a saving clause and an exception to it. Free federal and state tax filing 2014 Time limit for claiming treaty exemptions. Free federal and state tax filing 2014   Many treaties limit the number of years you can claim a treaty exemption. Free federal and state tax filing 2014 For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Free federal and state tax filing 2014 Once you reach this limit, you can no longer claim the treaty exemption. Free federal and state tax filing 2014 See the treaty or Publication 901 for the time limits that apply. Free federal and state tax filing 2014 How to report income on your tax return. Free federal and state tax filing 2014   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 tax under the treaty. Free federal and state tax filing 2014 However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Free federal and state tax filing 2014 Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Free federal and state tax filing 2014 Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Free federal and state tax filing 2014 On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Free federal and state tax filing 2014 Example. Free federal and state tax filing 2014 Mr. Free federal and state tax filing 2014 Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Free federal and state tax filing 2014 He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 tax in those years under Article 20 of the U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 -People's Republic of China income tax treaty. Free federal and state tax filing 2014 On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Free federal and state tax filing 2014 Even though Mr. Free federal and state tax filing 2014 Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 -People's Republic of China treaty dated April 30, 1984. Free federal and state tax filing 2014 Mr. Free federal and state tax filing 2014 Yu should submit Form W-9 and the required statement to the payor. Free federal and state tax filing 2014 Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Free federal and state tax filing 2014 See below, for the situations where you are not required to file Form 8833. Free federal and state tax filing 2014 You must file a U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 tax return and Form 8833 if you claim the following treaty benefits. Free federal and state tax filing 2014 You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 real property interest based on a treaty. Free federal and state tax filing 2014 You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Free federal and state tax filing 2014 You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Free federal and state tax filing 2014 These are the more common situations for which Form 8833 is required. Free federal and state tax filing 2014 Exceptions. Free federal and state tax filing 2014   You do not have to file Form 8833 for any of the following situations. Free federal and state tax filing 2014 You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Free federal and state tax filing 2014 You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Free federal and state tax filing 2014 This includes taxable scholarship and fellowship grants. Free federal and state tax filing 2014 You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Free federal and state tax filing 2014 You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Free federal and state tax filing 2014 The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Free federal and state tax filing 2014 You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 financial institution, qualified intermediary, or withholding foreign partnership or trust. Free federal and state tax filing 2014 The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Free federal and state tax filing 2014 Penalty for failure to provide required information on Form 8833. Free federal and state tax filing 2014   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Free federal and state tax filing 2014 Additional information. Free federal and state tax filing 2014   For additional information, see section 301. Free federal and state tax filing 2014 6114-1(c) of the Income Tax Regulations. Free federal and state tax filing 2014 Table 9-1. Free federal and state tax filing 2014 Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free federal and state tax filing 2014 D. Free federal and state tax filing 2014 ) Australia TIAS 10773 Dec. Free federal and state tax filing 2014 1, 1983 1986-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 220 1986-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 246 Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2004     Austria TIAS Jan. Free federal and state tax filing 2014 1, 1999     Bangladesh TIAS Jan. Free federal and state tax filing 2014 1, 2007     Barbados TIAS 11090 Jan. Free federal and state tax filing 2014 1, 1984 1991-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 436 1991-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 466 Protocol TIAS Jan. Free federal and state tax filing 2014 1, 1994     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2005     Belgium TIAS Jan. Free federal and state tax filing 2014 1, 2008     Bulgaria TIAS Jan. Free federal and state tax filing 2014 1, 2009     Canada2 TIAS 11087 Jan. Free federal and state tax filing 2014 1, 1985 1986-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 258 1987-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 298 Protocol TIAS Jan. Free federal and state tax filing 2014 1, 1996     Protocol TIAS Dec. Free federal and state tax filing 2014 16, 1997     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2009     China, People's Republic of TIAS 12065 Jan. Free federal and state tax filing 2014 1, 1987 1988-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 414 1988-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free federal and state tax filing 2014 1, 1976 1976-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 463 1976-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 475 Cyprus TIAS 10965 Jan. Free federal and state tax filing 2014 1, 1986 1989-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 280 1989-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 314 Czech Republic TIAS Jan. Free federal and state tax filing 2014 1, 1993     Denmark TIAS Jan. Free federal and state tax filing 2014 1, 2001     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2008     Egypt TIAS 10149 Jan. Free federal and state tax filing 2014 1, 1982 1982-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 219 1982-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 243 Estonia TIAS Jan. Free federal and state tax filing 2014 1, 2000     Finland TIAS 12101 Jan. Free federal and state tax filing 2014 1, 1991     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2008     France TIAS Jan. Free federal and state tax filing 2014 1, 1996     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2007     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2010     Germany TIAS Jan. Free federal and state tax filing 2014 1, 1990     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2008     Greece TIAS 2902 Jan. Free federal and state tax filing 2014 1, 1953 1958-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 1054 T. Free federal and state tax filing 2014 D. Free federal and state tax filing 2014 6109, 1954-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 638 Hungary TIAS 9560 Jan. Free federal and state tax filing 2014 1, 1980 1980-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 333 1980-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 354 Iceland TIAS Jan. Free federal and state tax filing 2014 1, 2009     India TIAS Jan. Free federal and state tax filing 2014 1, 1991     Indonesia TIAS 11593 Jan. Free federal and state tax filing 2014 1, 1990     Ireland TIAS Jan. Free federal and state tax filing 2014 1, 1998     Israel TIAS Jan. Free federal and state tax filing 2014 1, 1995     Italy TIAS Jan. Free federal and state tax filing 2014 1, 2010     Jamaica TIAS 10207 Jan. Free federal and state tax filing 2014 1, 1982 1982-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 257 1982-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 291 Japan TIAS Jan. Free federal and state tax filing 2014 1, 2005     Kazakhstan TIAS Jan. Free federal and state tax filing 2014 1, 1996     Korea, South TIAS 9506 Jan. Free federal and state tax filing 2014 1, 1980 1979-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 435 1979-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 458 Latvia TIAS Jan. Free federal and state tax filing 2014 1, 2000     Lithuania TIAS Jan. Free federal and state tax filing 2014 1, 2000     Luxembourg TIAS Jan. Free federal and state tax filing 2014 1, 2001     Malta TIAS Jan. Free federal and state tax filing 2014 1, 2011     Mexico TIAS Jan. Free federal and state tax filing 2014 1, 1994 1994-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 424 1994-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 489 Protocol TIAS Oct. Free federal and state tax filing 2014 26, 1995     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2004     Morocco TIAS 10195 Jan. Free federal and state tax filing 2014 1, 1981 1982-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 405 1982-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 427 Netherlands TIAS Jan. Free federal and state tax filing 2014 1, 1994     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2005     New Zealand TIAS 10772 Nov. Free federal and state tax filing 2014 2, 1983 1990-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 274 1990-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 303 Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2011     Norway TIAS 7474 Jan. Free federal and state tax filing 2014 1, 1971 1973-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 669 1973-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 693 Protocol TIAS 10205 Jan. Free federal and state tax filing 2014 1, 1982 1982-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 440 1982-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 454 Pakistan TIAS 4232 Jan. Free federal and state tax filing 2014 1, 1959 1960-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 646 T. Free federal and state tax filing 2014 D. Free federal and state tax filing 2014 6431, 1960-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 755 Philippines TIAS 10417 Jan. Free federal and state tax filing 2014 1, 1983 1984-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 384 1984-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 412 Poland TIAS 8486 Jan. Free federal and state tax filing 2014 1, 1974 1977-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 416 1977-1 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 427 Portugal TIAS Jan. Free federal and state tax filing 2014 1, 1996     Romania TIAS 8228 Jan. Free federal and state tax filing 2014 1, 1974 1976-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 492 1976-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 504 Russia TIAS Jan. Free federal and state tax filing 2014 1, 1994     Slovak Republic TIAS Jan. Free federal and state tax filing 2014 1, 1993     Slovenia TIAS Jan. Free federal and state tax filing 2014 1, 2002     South Africa TIAS Jan. Free federal and state tax filing 2014 1, 1998     Spain TIAS Jan. Free federal and state tax filing 2014 1, 1991     Sri Lanka TIAS Jan. Free federal and state tax filing 2014 1, 2004     Sweden TIAS Jan. Free federal and state tax filing 2014 1, 1996     Protocol TIAS Jan. Free federal and state tax filing 2014 1, 2007     Switzerland TIAS Jan. Free federal and state tax filing 2014 1, 1998     Thailand TIAS Jan. Free federal and state tax filing 2014 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free federal and state tax filing 2014 1, 1970 1971-2 C. Free federal and state tax filing 2014 B. Free federal and state tax filing 2014 479   Tunisia TIAS Jan. Free federal and state tax filing 2014 1, 1990     Turkey TIAS Jan. Free federal and state tax filing 2014 1, 1998     Ukraine TIAS Jan. Free federal and state tax filing 2014 1, 2001     United Kingdom TIAS Jan. Free federal and state tax filing 2014 1, 2004     Venezuela TIAS Jan. Free federal and state tax filing 2014 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Free federal and state tax filing 2014 3The U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 -U. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 S. Free federal and state tax filing 2014 R. Free federal and state tax filing 2014 income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Free federal and state tax filing 2014 Prev  Up  Next   Home   More Online Publications
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Brief History of IRS

Origin
The roots of IRS go back to the Civil War when President Lincoln and Congress, in 1862, created the position of commissioner of Internal Revenue and enacted an income tax to pay war expenses. The income tax was repealed 10 years later. Congress revived the income tax in 1894, but the Supreme Court ruled it unconstitutional the following year.

16th Amendment
In 1913, Wyoming ratified the 16th Amendment, providing the three-quarter majority of states necessary to amend the Constitution. The 16th Amendment gave Congress the authority to enact an income tax. That same year, the first Form 1040 appeared after Congress levied a 1 percent tax on net personal incomes above $3,000 with a 6 percent surtax on incomes of more than $500,000.

In 1918, during World War I, the top rate of the income tax rose to 77 percent to help finance the war effort. It dropped sharply in the post-war years, down to 24 percent in 1929, and rose again during the Depression. During World War II, Congress introduced payroll withholding and quarterly tax payments.

A New Name
In the 50s, the agency was reorganized to replace a patronage system with career, professional employees. The Bureau of Internal Revenue name was changed to the Internal Revenue Service. Only the IRS commissioner and chief counsel are selected by the president and confirmed by the Senate.

Today’s IRS Organization
The IRS Restructuring and Reform Act of 1998 prompted the most comprehensive reorganization and modernization of IRS in nearly half a century. The IRS reorganized itself to closely resemble the private sector model of organizing around customers with similar needs.

Page Last Reviewed or Updated: 03-Dec-2013

The Free Federal And State Tax Filing 2014

Free federal and state tax filing 2014 5. Free federal and state tax filing 2014   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. Free federal and state tax filing 2014 However, if you fulfill certain requirements, two types of student loan assistance may be tax free. Free federal and state tax filing 2014 The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. Free federal and state tax filing 2014 Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. Free federal and state tax filing 2014 This section describes the requirements for tax-free treatment of canceled student loans. Free federal and state tax filing 2014 Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. Free federal and state tax filing 2014 The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. Free federal and state tax filing 2014 See Exception, later. Free federal and state tax filing 2014 Eligible educational institution. Free federal and state tax filing 2014   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Free federal and state tax filing 2014 Qualified lenders. Free federal and state tax filing 2014   These include the following. Free federal and state tax filing 2014 The United States, or an instrumentality thereof. Free federal and state tax filing 2014 A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. Free federal and state tax filing 2014 A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. Free federal and state tax filing 2014 An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Free federal and state tax filing 2014   Occupations with unmet needs include medicine, nursing, teaching, and law. Free federal and state tax filing 2014 Section 501(c)(3) organization. Free federal and state tax filing 2014   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. Free federal and state tax filing 2014 Charitable. Free federal and state tax filing 2014 Religious. Free federal and state tax filing 2014 Educational. Free federal and state tax filing 2014 Scientific. Free federal and state tax filing 2014 Literary. Free federal and state tax filing 2014 Testing for public safety. Free federal and state tax filing 2014 Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). Free federal and state tax filing 2014 The prevention of cruelty to children or animals. Free federal and state tax filing 2014 Exception. Free federal and state tax filing 2014   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. Free federal and state tax filing 2014 Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. Free federal and state tax filing 2014 The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. Free federal and state tax filing 2014 Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). Free federal and state tax filing 2014 A state education loan repayment program eligible for funds under the Public Health Service Act. Free federal and state tax filing 2014 Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). Free federal and state tax filing 2014 You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. Free federal and state tax filing 2014 Prev  Up  Next   Home   More Online Publications