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Free Federal And State Tax Return

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Free Federal And State Tax Return

Free federal and state tax return 6. Free federal and state tax return   Retail Tax on Heavy Trucks, Trailers, and Tractors Table of Contents Highway vehicle. Free federal and state tax return Vehicles not considered highway vehicles. Free federal and state tax return Idling reduction device. Free federal and state tax return Separate purchase. Free federal and state tax return Leases. Free federal and state tax return Exported vehicle. Free federal and state tax return Tax on resale of tax-paid trailers and semitrailers. Free federal and state tax return Use treated as sale. Free federal and state tax return Sale. Free federal and state tax return Long-term lease. Free federal and state tax return Short-term lease. Free federal and state tax return Related person. Free federal and state tax return Exclusions from tax base. Free federal and state tax return Sales not at arm's length. Free federal and state tax return Installment sales. Free federal and state tax return Repairs and modifications. Free federal and state tax return Further manufacture. Free federal and state tax return Rail trailers and rail vans. Free federal and state tax return Parts and accessories. Free federal and state tax return Trash containers. Free federal and state tax return House trailers. Free federal and state tax return Camper coaches or bodies for self-propelled mobile homes. Free federal and state tax return Farm feed, seed, and fertilizer equipment. Free federal and state tax return Ambulances and hearses. Free federal and state tax return Truck-tractors. Free federal and state tax return Concrete mixers. Free federal and state tax return Registration requirement. Free federal and state tax return Further manufacture. Free federal and state tax return A tax of 12% of the sales price is imposed on the first retail sale of the following articles, including related parts and accessories sold on or in connection with, or with the sale of, the articles. Free federal and state tax return Truck chassis and bodies. Free federal and state tax return Truck trailer and semitrailer chassis and bodies. Free federal and state tax return Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Free federal and state tax return A truck is a highway vehicle primarily designed to transport its load on the same chassis as the engine, even if it is equipped to tow a vehicle, such as a trailer or semitrailer. Free federal and state tax return A tractor is a highway vehicle designed to tow a vehicle, such as a trailer or semitrailer. Free federal and state tax return A tractor may carry incidental items of cargo when towing or limited amounts of cargo when not towing. Free federal and state tax return A sale of a truck, truck trailer, or semitrailer is considered a sale of a chassis and a body. Free federal and state tax return The seller is liable for the tax. Free federal and state tax return Chassis or body. Free federal and state tax return   A chassis or body is taxable only if you sell it for use as a component part of a highway vehicle that is a truck, truck trailer or semitrailer, or a tractor of the kind chiefly used for highway transportation in combination with a trailer or semitrailer. Free federal and state tax return Highway vehicle. Free federal and state tax return   A highway vehicle is any self-propelled vehicle designed to carry a load over public highways, whether or not it is also designed to perform other functions. Free federal and state tax return Examples of vehicles designed to carry a load over public highways are passenger automobiles, motorcycles, buses, and highway-type trucks and truck tractors. Free federal and state tax return A vehicle is a highway vehicle even though the vehicle's design allows it to perform a highway transportation function for only one of the following. Free federal and state tax return A particular type of load, such as passengers, furnishings, and personal effects (as in a house, office, or utility trailer). Free federal and state tax return A special kind of cargo, goods, supplies, or materials. Free federal and state tax return Some off-highway task unrelated to highway transportation, except as discussed next. Free federal and state tax return Vehicles not considered highway vehicles. Free federal and state tax return   Generally, the following kinds of vehicles are not considered highway vehicles for purposes of the retail tax. Free federal and state tax return Specially designed mobile machinery for nontransportation functions. Free federal and state tax return A self-propelled vehicle is not a highway vehicle if all the following apply. Free federal and state tax return The chassis has permanently mounted to it machinery or equipment used to perform certain operations (construction, manufacturing, drilling, mining, timbering, processing, farming, or similar operations) if the operation of the machinery or equipment is unrelated to transportation on or off the public highways. Free federal and state tax return The chassis has been specially designed to serve only as a mobile carriage and mount (and power source, if applicable) for the machinery or equipment, whether or not the machinery or equipment is in operation. Free federal and state tax return The chassis could not, because of its special design and without substantial structural modification, be used as part of a vehicle designed to carry any other load. Free federal and state tax return Vehicles specially designed for off-highway transportation. Free federal and state tax return A vehicle is not treated as a highway vehicle if the vehicle is specially designed for the primary function of transporting a particular type of load other than over the public highway and because of this special design, the vehicles's capability to transport a load over a public highway is substantially limited or impaired. Free federal and state tax return To make this determination, you can take into account the vehicle's size, whether the vehicle is subject to licensing, safety, or other requirements, and whether the vehicle can transport a load at a sustained speed of at least 25 miles per hour. Free federal and state tax return It does not matter that the vehicle can carry heavier loads off highway than it is allowed to carry over the highway. Free federal and state tax return Nontransportation trailers and semitrailers. Free federal and state tax return A trailer or semitrailer is not treated as a highway vehicle if it is specially designed to function only as an enclosed stationary shelter for carrying on a nontransportation function at an off-highway site. Free federal and state tax return For example, a trailer that is capable only of functioning as an office for an off-highway construction operation is not a highway vehicle. Free federal and state tax return Gross vehicle weight. Free federal and state tax return   The tax does not apply to truck chassis and bodies suitable for use with a vehicle that has a gross vehicle weight (defined below) of 33,000 pounds or less. Free federal and state tax return It also does not apply to truck trailer and semitrailer chassis and bodies suitable for use with a trailer or semitrailer that has a gross vehicle weight of 26,000 pounds or less. Free federal and state tax return Tractors that have a gross vehicle weight of 19,500 pounds or less and a gross combined weight of 33,000 pounds or less are excluded from the 12% retail tax. Free federal and state tax return   The following four classifications of truck body types meet the suitable for use standard and will be excluded from the retail excise tax. Free federal and state tax return Platform truck bodies 21 feet or less in length. Free federal and state tax return Dry freight and refrigerated truck van bodies 24 feet or less in length. Free federal and state tax return Dump truck bodies with load capacities of 8 cubic yards or less. Free federal and state tax return Refuse packer truck bodies with load capacities of 20 cubic yards or less. Free federal and state tax return For more information on these classifications, see Revenue Procedure 2005-19, which is on page 832 of I. Free federal and state tax return R. Free federal and state tax return B. Free federal and state tax return 2005-14 at www. Free federal and state tax return irs. Free federal and state tax return gov/pub/irs-irbs/irb05-14. Free federal and state tax return pdf. Free federal and state tax return   The gross vehicle weight means the maximum total weight of a loaded vehicle. Free federal and state tax return Generally, this maximum total weight is the gross vehicle weight rating provided by the manufacturer or determined by the seller of the completed article. Free federal and state tax return The seller's gross vehicle weight rating is determined solely on the basis of the strength of the chassis frame and the axle capacity and placement. Free federal and state tax return The seller may not take into account any readily attachable components (such as tires or rim assemblies) in determining the gross vehicle weight. Free federal and state tax return See Regulations section 145. Free federal and state tax return 4051-1(e)(3) for more information. Free federal and state tax return Parts or accessories. Free federal and state tax return   The tax applies to parts or accessories sold on or in connection with, or with the sale of, a taxable article. Free federal and state tax return For example, if at the time of the sale by the retailer, the part or accessory has been ordered from the retailer, the part or accessory will be considered as sold in connection with the sale of the vehicle. Free federal and state tax return The tax applies in this case whether or not the retailer bills the parts or accessories separately. Free federal and state tax return   If the retailer sells a taxable chassis, body, or tractor without parts or accessories considered essential for the operation or appearance of the taxable article, the sale of the parts or accessories by the retailer to the purchaser is considered made in connection with the sale of the taxable article even though they are shipped separately, at the same time, or on a different date. Free federal and state tax return The tax applies unless there is evidence to the contrary. Free federal and state tax return For example, if a retailer sells to any person a chassis and the bumpers for the chassis, or sells a taxable tractor and the fifth wheel and attachments, the tax applies to the parts or accessories regardless of the method of billing or the time at which the shipments were made. Free federal and state tax return The tax does not apply to parts and accessories that are spares or replacements. Free federal and state tax return   The tax imposed on parts and accessories sold on or in connection with the taxable articles listed earlier and the tax imposed on the separate purchase of parts and accessories (discussed next) for the taxable articles listed earlier do not apply to an idling reduction device or insulation that has an R value of at least R35 per inch. Free federal and state tax return Idling reduction device. Free federal and state tax return   An idling reduction device is any device or system of devices that provide the tractor with services, such as heat, air conditioning, and electricity, without the use of the main drive engine while the tractor is temporarily parked or stationary. Free federal and state tax return The device must be affixed to the tractor and determined by the Administrator of the EPA, in consultation with the Secretary of Energy and Secretary of Transportation, to reduce idling while parked or stationary. Free federal and state tax return The EPA discusses idling reduction technologies on its website at www. Free federal and state tax return epa. Free federal and state tax return gov/smartway/technology/idling. Free federal and state tax return htm. Free federal and state tax return Separate purchase. Free federal and state tax return   The tax generally applies to the price of a part or accessory and its installation if the following conditions are met. Free federal and state tax return The owner, lessee, or operator of any vehicle that contains a taxable article installs any part or accessory on the vehicle. Free federal and state tax return The installation occurs within 6 months after the vehicle is first placed in service. Free federal and state tax return   The owners of the trade or business installing the parts or accessories are secondarily liable for the tax. Free federal and state tax return   A vehicle is placed in service on the date the owner takes actual possession of the vehicle. Free federal and state tax return This date is established by a signed delivery ticket or other comparable document indicating delivery to and acceptance by the owner. Free federal and state tax return   The tax does not apply if the installed part or accessory is a replacement part or accessory. Free federal and state tax return The tax also does not apply if the total price of the parts and accessories, including installation charges, during the 6-month period is $1,000 or less. Free federal and state tax return However, if the total price is more than $1,000, the tax applies to the cost of all parts and accessories (and installation charges) during that period. Free federal and state tax return Example. Free federal and state tax return You bought a taxable vehicle and placed it in service on April 8. Free federal and state tax return On May 3, you bought and installed parts and accessories at a cost of $850. Free federal and state tax return On July 15, you bought and installed parts and accessories for $300. Free federal and state tax return Tax of $138 (12% of $1,150) applies on July 15. Free federal and state tax return Also, tax will apply to any costs of additional parts and accessories installed on the vehicle before October 8. Free federal and state tax return First retail sale defined. Free federal and state tax return   The sale of an article is treated as the first retail sale, and the seller will be liable for the tax imposed on the sale unless one of the following exceptions applies. Free federal and state tax return There has been a prior taxable sale, lease, or use of the article (however, see Tax on resale of tax-paid trailers and semitrailers, later). Free federal and state tax return The sale qualifies as a tax-free sale under section 4221 (see Sales exempt from tax, later). Free federal and state tax return The seller in good faith accepts from the purchaser a statement signed under penalties of perjury and executed in good faith that the purchaser intends to resell the article or lease it on a long-term basis. Free federal and state tax return There is no registration requirement. Free federal and state tax return Leases. Free federal and state tax return   A long-term lease (a lease with a term of 1 year or more, taking into account options to renew) before a first retail sale is treated as a taxable sale. Free federal and state tax return The tax is imposed on the lessor at the time of the lease. Free federal and state tax return   A short-term lease (a lease with a term of less than 1 year, taking into account options to renew) before a first retail sale is treated as a taxable use. Free federal and state tax return The tax is imposed on the lessor at the time of the lease. Free federal and state tax return Exported vehicle. Free federal and state tax return   A vehicle exported before its first retail sale, used in a foreign country, and then returned to the United States is subject to the retail tax on its first domestic use or retail sale after importation. Free federal and state tax return Tax on resale of tax-paid trailers and semitrailers. Free federal and state tax return   The tax applies to a trailer or semitrailer resold within 6 months after having been sold in a taxable sale. Free federal and state tax return The seller liable for the tax on the resale can claim a credit equal to the tax paid on the prior taxable sale. Free federal and state tax return The credit cannot exceed the tax on the resale. Free federal and state tax return See Regulations section 145. Free federal and state tax return 4052-1(a)(4) for information on the conditions to allowance for the credit. Free federal and state tax return Use treated as sale. Free federal and state tax return   If any person uses a taxable article before the first retail sale of the article, that person is liable for the tax as if the article had been sold at retail by that person. Free federal and state tax return Figure the tax on the price at which similar articles are sold in the ordinary course of trade by retailers. Free federal and state tax return The tax attaches when the use begins. Free federal and state tax return   If the seller of an article regularly sells the articles at retail in arm's-length transactions, figure the tax on its use on the lowest established retail price for the articles in effect at the time of the taxable use. Free federal and state tax return   If the seller of an article does not regularly sell the articles at retail in arm's-length transactions, a constructive price on which the tax is figured will be determined by the IRS after considering the selling practices and price structures of sellers of similar articles. Free federal and state tax return   If a seller of an article incurs liability for tax on the use of the article and later sells or leases the article in a transaction that otherwise would be taxable, liability for tax is not incurred on the later sale or lease. Free federal and state tax return Presumptive retail sales price. Free federal and state tax return   There are rules to ensure that the tax base of transactions considered to be taxable sales includes either an actual or presumed markup percentage. Free federal and state tax return If the person liable for tax is the vehicle's manufacturer, producer, or importer, the following discussions show how you figure the presumptive retail sales price depending on the type of transaction and the persons involved in the transaction. Free federal and state tax return Table 6-1 outlines the appropriate tax base calculation for various transactions. Free federal and state tax return   The presumed markup percentage to be used for trucks and truck-tractors is 4%. Free federal and state tax return But for truck trailers and semitrailers and remanufactured trucks and tractors, the presumed markup percentage is zero. Free federal and state tax return Sale. Free federal and state tax return   For a taxable sale by a manufacturer, producer, importer, or related person, you generally figure the tax on a tax base of the sales price plus an amount equal to the presumed markup percentage times that sales price. Free federal and state tax return Long-term lease. Free federal and state tax return   In the case of a long-term lease by a manufacturer, producer, importer, or related person, figure the tax on a tax base of the constructive sales price plus an amount equal to the presumed markup percentage times the constructive sales price. Free federal and state tax return Short-term lease. Free federal and state tax return   When a manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a constructive sales price at which those or similar articles generally are sold in the ordinary course of trade by retailers. Free federal and state tax return   But if the lessor in this situation regularly sells articles at retail in arm's-length transactions, figure the tax on the lowest established retail price in effect at the time of the taxable use. Free federal and state tax return   If a person other than the manufacturer, producer, importer, or related person leases an article in a short-term lease considered a taxable use, figure the tax on a tax base of the price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor and a presumed markup percentage. Free federal and state tax return Related person. Free federal and state tax return   A related person is any member of the same controlled group as the manufacturer, producer, or importer. Free federal and state tax return Do not treat as a related person a person that sells the articles through a permanent retail establishment in the normal course of being a retailer if that person has records to prove the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Free federal and state tax return Table 6-1. Free federal and state tax return Tax Base IF the transaction is a. Free federal and state tax return . Free federal and state tax return . Free federal and state tax return THEN figuring the base by using the. Free federal and state tax return . Free federal and state tax return . Free federal and state tax return Sale by the manufacturer, producer, importer, or related person Sales price plus (presumed markup percentage × sales price) Sale by the dealer Total consideration paid for the item including any charges incident to placing it in a condition ready for use Long-term lease by the manufacturer, producer, importer, or related person Constructive sales price plus (presumed markup percentage × constructive sales price) Short-term lease by the manufacturer, producer, importer, or related person Constructive sales price at which such or similar articles are sold Short-term lease by a lessor other than the manufacturer, producer, importer, or related person Price for which the article was sold to the lessor plus the cost of parts and accessories installed by the lessor plus a presumed markup percentage Short-term lease where the articles are regularly sold at arm's length Lowest established retail price in effect at the time of the taxable use General rule for sales by dealers to the consumer. Free federal and state tax return   For a taxable sale, other than a long-term lease, by a person other than a manufacturer, producer, importer, or related person, your tax base is the retail sales price as discussed next under Determination of tax base. Free federal and state tax return   When you sell an article to the consumer, generally you do not add a presumed markup to the tax base. Free federal and state tax return However, you do add a markup if all the following apply. Free federal and state tax return You do not perform any significant activities relating to the processing of the sale of a taxable article. Free federal and state tax return The main reason for processing the sale through you is to avoid or evade the presumed markup. Free federal and state tax return You do not have records proving that the article was sold for a price that included a markup equal to or greater than the presumed markup percentage. Free federal and state tax return In these situations, your tax base is the sales price plus an amount equal to the presumed markup percentage times that selling price. Free federal and state tax return Determination of tax base. Free federal and state tax return   These rules apply to both normal retail sales price and presumptive retail sales price computations. Free federal and state tax return To arrive at the tax base, the price is the total consideration paid (including trade-in allowance) for the item and includes any charge incident to placing the article in a condition ready for use. Free federal and state tax return However, see Presumptive retail sales price, earlier. Free federal and state tax return Exclusions from tax base. Free federal and state tax return   Exclude from the tax base the retail excise tax imposed on the sale. Free federal and state tax return Exclude any state or local retail sales tax if stated as a separate charge from the price whether the sales tax is imposed on the seller or purchaser. Free federal and state tax return Also exclude the value of any used component of the article furnished by the first user of the article. Free federal and state tax return   Exclude charges for transportation, delivery, insurance, and installation (other than installation charges for parts and accessories, discussed earlier) and other expenses incurred in connection with the delivery of an article to a purchaser. Free federal and state tax return These expenses are those incurred in delivery from the retail dealer to the customer. Free federal and state tax return In the case of delivery directly from the manufacturer to the dealer's customer, include the transportation and delivery charges to the extent the charges do not exceed what it would have cost to ship the article to the dealer. Free federal and state tax return   Exclude amounts charged for machinery or equipment that does not contribute to the highway transportation function of the vehicle, provided those charges are supported by adequate records. Free federal and state tax return For example, for an industrial vacuum loader vehicle, exclude amounts charged for the vacuum pump and hose, filter system, material separator, silencer or muffler, control cabinet, and ladder. Free federal and state tax return Similarly, for a sewer cleaning vehicle, exclude amounts charged for the high pressure water pump, hose components, and the vacuum pipe. Free federal and state tax return Sales not at arm's length. Free federal and state tax return   For any taxable article sold (not at arm's length) at less than the fair market price, figure the excise tax on the price for which similar articles are sold at retail in the ordinary course of trade. Free federal and state tax return   A sale is not at arm's length if either of the following apply. Free federal and state tax return One of the parties is controlled (in law or in fact) by the other or there is common control, whether or not the control is actually exercised to influence the sales price. Free federal and state tax return The sale is made under special arrangements between a seller and a purchaser. Free federal and state tax return Installment sales. Free federal and state tax return   If the first retail sale is an installment sale, or other form of sale in which the sales price is paid in installments, tax liability arises at the time of the sale. Free federal and state tax return The tax is figured on the entire sales price. Free federal and state tax return No part of the tax is deferred because the sales price is paid in installments. Free federal and state tax return Repairs and modifications. Free federal and state tax return   The tax does not apply to the sale or use of an article that has been repaired or modified unless the cost of the repairs and modifications is more than 75% of the retail price of a comparable new article. Free federal and state tax return This includes modifications that change the transportation function of an article or restore a wrecked article to a functional condition. Free federal and state tax return However, this exception generally does not apply to an article that was not subject to the tax when it was new. Free federal and state tax return Further manufacture. Free federal and state tax return   The tax does not apply to the use by a person of a taxable article as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by that person. Free federal and state tax return Do not treat a person as engaged in the manufacture of any article merely because that person combines the article with a: Coupling device (including any fifth wheel); Wrecker crane; Loading and unloading equipment (including any crane, hoist, winch, or power liftgate); Aerial ladder or tower; Ice and snow control equipment; Earth moving, excavation, and construction equipment; Spreader; Sleeper cab; Cab shield; or Wood or metal floor. Free federal and state tax return Combining an article with an item in this list does not give rise to taxability. Free federal and state tax return However, see Parts or accessories discussed earlier. Free federal and state tax return Articles exempt from tax. Free federal and state tax return   The tax on heavy trucks, trailers, and tractors does not apply to sales of the articles described in the following discussions. Free federal and state tax return Rail trailers and rail vans. Free federal and state tax return   This is any chassis or body of a trailer or semitrailer designed for use both as a highway vehicle and a railroad car (including any parts and accessories designed primarily for use on and in connection with it). Free federal and state tax return Do not treat a piggyback trailer or semitrailer as designed for use as a railroad car. Free federal and state tax return Parts and accessories. Free federal and state tax return   This is any part or accessory sold separately from the truck or trailer, except as described earlier under Parts or accessories and Separate purchase. Free federal and state tax return Trash containers. Free federal and state tax return   This is any box, container, receptacle, bin, or similar article that meets all the following conditions. Free federal and state tax return It is designed to be used as a trash container. Free federal and state tax return It is not designed to carry freight other than trash. Free federal and state tax return It is not designed to be permanently mounted on or affixed to a truck chassis or body. Free federal and state tax return House trailers. Free federal and state tax return   This is any house trailer (regardless of size) suitable for use in connection with either passenger automobiles or trucks. Free federal and state tax return Camper coaches or bodies for self-propelled mobile homes. Free federal and state tax return   This is any article designed to be mounted or placed on trucks, truck chassis, or automobile chassis and to be used primarily as living quarters or camping accommodations. Free federal and state tax return Further, the tax does not apply to chassis specifically designed and constructed to accommodate and transport self-propelled mobile home bodies. Free federal and state tax return Farm feed, seed, and fertilizer equipment. Free federal and state tax return   This is any body primarily designed to process or prepare, haul, spread, load, or unload feed, seed, or fertilizer to or on farms. Free federal and state tax return This exemption applies only to the farm equipment body (and parts and accessories) and not to the chassis upon which the farm equipment is mounted. Free federal and state tax return Ambulances and hearses. Free federal and state tax return   This is any ambulance, hearse, or combination ambulance-hearse. Free federal and state tax return Truck-tractors. Free federal and state tax return   This is any truck-tractor specifically designed for use in shifting semitrailers in and around freight yards and freight terminals. Free federal and state tax return Concrete mixers. Free federal and state tax return   This is any article designed to be placed or mounted on a truck, truck trailer, or semitrailer chassis to be used to process or prepare concrete. Free federal and state tax return This exemption does not apply to the chassis on which the article is mounted. Free federal and state tax return Sales exempt from tax. Free federal and state tax return   The following sales are ordinarily exempt from tax. Free federal and state tax return Sales to a state or local government for its exclusive use. Free federal and state tax return Sales to Indian tribal governments, but only if the transaction involves the exercise of an essential tribal government function. Free federal and state tax return Sales to a nonprofit educational organization for its exclusive use. Free federal and state tax return Sales to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Free federal and state tax return Sales for use by the purchaser for further manufacture of other taxable articles (see below). Free federal and state tax return Sales for export or for resale by the purchaser to a second purchaser for export. Free federal and state tax return Sales to the United Nations for official use. Free federal and state tax return Registration requirement. Free federal and state tax return   In general, the seller and buyer must be registered for a sale to be tax free. Free federal and state tax return See the Form 637 instructions for more information. Free federal and state tax return Certain registration exceptions apply in the case of sales to state and local governments, sales to foreign purchasers for export, and sales for resale or long term leasing. Free federal and state tax return Further manufacture. Free federal and state tax return   If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and made the first retail sale of them. Free federal and state tax return Credits or refunds. Free federal and state tax return   A credit or refund (without interest) of the retail tax on the taxable articles described earlier may be allowable if the tax has been paid with respect to an article and, before any other use, such article is used by any person as a component part of another taxable article manufactured or produced. Free federal and state tax return The person using the article as a component part is eligible for the credit or refund. Free federal and state tax return   A credit or refund is allowable if, before any other use, an article is, by any person: Exported, Used or sold for use as supplies for vessels, Sold to a state or local government for its exclusive use, Sold to a nonprofit educational organization for its exclusive use, or Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in the collection, storage, or transportation of blood. Free federal and state tax return A credit or refund is also allowable if there is a price readjustment by reason of the return or repossession of an article or by reason of a bona fide discount, rebate, or allowance. Free federal and state tax return   See also Conditions to allowance in chapter 5. Free federal and state tax return Tire credit. Free federal and state tax return   A credit is allowed against the retail tax on the taxable articles described earlier if taxable tires are sold on or in connection with the sale of the article. Free federal and state tax return The credit is equal to the manufacturers excise tax imposed on the taxable tires (discussed earlier). Free federal and state tax return This is the section 4051(d) taxable tire credit and is claimed on Schedule C (Form 720) for the same quarter for which the tax on the heavy vehicle is reported. Free federal and state tax return Prev  Up  Next   Home   More Online Publications
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COLA Increases for Dollar Limitations on Benefits and Contributions

The Internal Revenue Code provides for dollar limitations on benefits and contributions under qualified retirement plans. IRC Section 415 requires the limits to be adjusted annually for cost-of-living increases. The IRS announced on October 31, 2013 cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2014.

Please see our COLA Increases Table for prior years' dollar limitations and Internal Revenue Code references.


 

  2014 2013

2012

IRAs

IRA Contribution Limit 5,500 5,500 $5,000
IRA Catch-Up Contributions 1,000 1,000 1,000

IRA AGI Deduction Phase-out Starting at

Joint Return 96,000 95,000 92,000
Single or Head of Household 60,000 59,000 58,000

SEP

SEP Minimum Compensation 550 550 550
SEP Maximum Contribution 52,000 51,000 50,000
SEP Maximum Compensation 260,000 255,000 250,000

SIMPLE Plans

SIMPLE Maximum Contributions 12,000 12,000 11,500
Catch-up Contributions 2,500 2,500 2,500

401(k), 403(b), Profit-Sharing Plans, etc.

Annual Compensation 260,000 255,000 250,000
Elective Deferrals 17,500 17,500 17,000
Catch-up Contributions 5,500 5,500 5,500
Defined Contribution Limits 52,000 51,000 50,000
ESOP Limits 1,050,000
210,000

1,035,000

205,000

1,015,000

200,000

Other

HCE Threshold 115,000 115,000 115,000
Defined Benefit Limits 210,000 205,000 200,000
Key Employee 170,000 165,000 165,000
457 Elective Deferrals 17,500 17,500 17,000
Control Employee (board member or officer) 105,000 100,000 100,000
Control Employee (compensation-based) 210,000 205,000 205,000
Taxable Wage Base 117,000 113,700 110,100

 

Page Last Reviewed or Updated: 08-Nov-2013

The Free Federal And State Tax Return

Free federal and state tax return 1. Free federal and state tax return   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Free federal and state tax return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Free federal and state tax return S. Free federal and state tax return Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Free federal and state tax return S. Free federal and state tax return Individual Income Tax Return 2350 Application for Extension of Time To File U. Free federal and state tax return S. Free federal and state tax return Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Free federal and state tax return S. Free federal and state tax return Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Free federal and state tax return Filing Requirements If you are a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Free federal and state tax return Your income, filing status, and age generally determine whether you must file an income tax return. Free federal and state tax return Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Free federal and state tax return Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Free federal and state tax return Gross income. Free federal and state tax return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free federal and state tax return   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Free federal and state tax return If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Free federal and state tax return Self-employed individuals. Free federal and state tax return   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Free federal and state tax return Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Free federal and state tax return 65 or older. Free federal and state tax return   You are considered to be age 65 on the day before your 65th birthday. Free federal and state tax return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Free federal and state tax return Residents of U. Free federal and state tax return S. Free federal and state tax return possessions. Free federal and state tax return   If you are (or were) a bona fide resident of a U. Free federal and state tax return S. Free federal and state tax return possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Free federal and state tax return S. Free federal and state tax return Possession. Free federal and state tax return See the instructions for the form for more information. Free federal and state tax return When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Free federal and state tax return If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Free federal and state tax return In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Free federal and state tax return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Free federal and state tax return — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Free federal and state tax return A tax return delivered by the U. Free federal and state tax return S. Free federal and state tax return mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Free federal and state tax return See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Free federal and state tax return Foreign wire transfers. Free federal and state tax return   If you have a U. Free federal and state tax return S. Free federal and state tax return bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Free federal and state tax return If you do not have a U. Free federal and state tax return S. Free federal and state tax return bank account, ask if your financial institution has a U. Free federal and state tax return S. Free federal and state tax return affiliate that can help you make same-day wire transfers. Free federal and state tax return   For more information, visit www. Free federal and state tax return eftps. Free federal and state tax return gov. Free federal and state tax return Extensions You can get an extension of time to file your return. Free federal and state tax return In some circumstances, you also can get an extension of time to file and pay any tax due. Free federal and state tax return However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Free federal and state tax return This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Free federal and state tax return If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Free federal and state tax return Automatic 2-month extension. Free federal and state tax return   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien, and on the regular due date of your return: You are living outside 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 federal and state tax return   If you use a calendar year, the regular due date of your return is April 15. Free federal and state tax return Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Free federal and state tax return Married taxpayers. Free federal and state tax return   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free federal and state tax return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Free federal and state tax return How to get the extension. Free federal and state tax return   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Free federal and state tax return Automatic 6-month extension. Free federal and state tax return   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Free federal and state tax return To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Free federal and state tax return For more information about filing electronically, see E-file options , later. Free federal and state tax return   The form must show your properly estimated tax liability based on the information available to you. Free federal and state tax return    You may not be eligible. Free federal and state tax return You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Free federal and state tax return E-file options. Free federal and state tax return    You can use e-file to get an extension of time to file. Free federal and state tax return You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Free federal and state tax return   First, complete Form 4868 to use as a worksheet. Free federal and state tax return If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Free federal and state tax return    Then, do one of the following. Free federal and state tax return E-file Form 4868. Free federal and state tax return You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Free federal and state tax return You will need to provide certain information from your tax return for 2012. Free federal and state tax return If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Free federal and state tax return If you e-file Form 4868, do not also send a paper Form 4868. Free federal and state tax return E-file and pay by credit or debit card. Free federal and state tax return You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Free federal and state tax return You can do this by phone or over the Internet. Free federal and state tax return If you do this, you do not file Form 4868. Free federal and state tax return For more information, see the instructions for your tax return. Free federal and state tax return When to file. Free federal and state tax return   Generally, you must request the 6-month extension by the regular due date of your return. Free federal and state tax return Previous 2-month extension. Free federal and state tax return   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Free federal and state tax return The 2-month period and the 6-month period start at the same time. Free federal and state tax return You have to request the additional 4 months by the new due date allowed by the 2-month extension. Free federal and state tax return   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Free federal and state tax return You must make an accurate estimate of your tax based on the information available to you. Free federal and state tax return If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Free federal and state tax return You will owe interest on the unpaid amount from the original due date of the return. Free federal and state tax return   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Free federal and state tax return Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Free federal and state tax return In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Free federal and state tax return Additional extension of time for taxpayers out of the country. Free federal and state tax return   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Free federal and state tax return   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Free federal and state tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Free federal and state tax return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Free federal and state tax return Extension of time to meet tests. Free federal and state tax return   You generally cannot get an extension of more than 6 months. Free federal and state tax return However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Free federal and state tax return   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Free federal and state tax return The tests, the exclusions, and the deduction are explained in chapter 4. Free federal and state tax return   You should request an extension if all three of the following apply. Free federal and state tax return You are a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien. Free federal and state tax return You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Free federal and state tax return Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Free federal and state tax return   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Free federal and state tax return However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Free federal and state tax return How to get an extension. Free federal and state tax return   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Free federal and state tax return Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Free federal and state tax return What if tests are not met. Free federal and state tax return   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Free federal and state tax return    You should make any request for an extension early, so that if it is denied you still can file your return on time. Free federal and state tax return Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Free federal and state tax return Return filed before test is met. Free federal and state tax return   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Free federal and state tax return S. Free federal and state tax return and foreign sources and pay the tax on that income. Free federal and state tax return If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Free federal and state tax return Foreign Currency You must express the amounts you report on your U. Free federal and state tax return S. Free federal and state tax return tax return in U. Free federal and state tax return S. Free federal and state tax return dollars. Free federal and state tax return If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Free federal and state tax return S. Free federal and state tax return dollars. Free federal and state tax return How you do this depends on your functional currency. Free federal and state tax return Your functional currency generally is the U. Free federal and state tax return S. Free federal and state tax return dollar unless you are required to use the currency of a foreign country. Free federal and state tax return You must make all federal income tax determinations in your functional currency. Free federal and state tax return The U. Free federal and state tax return S. Free federal and state tax return dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Free federal and state tax return A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Free federal and state tax return Even if you have a QBU, your functional currency is the dollar if any of the following apply. Free federal and state tax return You conduct the business in U. Free federal and state tax return S. Free federal and state tax return dollars. Free federal and state tax return The principal place of business is located in the United States. Free federal and state tax return You choose to or are required to use the U. Free federal and state tax return S. Free federal and state tax return dollar as your functional currency. Free federal and state tax return The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Free federal and state tax return Make all income tax determinations in your functional currency. Free federal and state tax return If your functional currency is the U. Free federal and state tax return S. Free federal and state tax return dollar, you must immediately translate into U. Free federal and state tax return S. Free federal and state tax return dollars all items of income, expense, etc. Free federal and state tax return (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Free federal and state tax return Use the exchange rate prevailing when you receive, pay, or accrue the item. Free federal and state tax return If there is more than one exchange rate, use the one that most properly reflects your income. Free federal and state tax return You can generally get exchange rates from banks and U. Free federal and state tax return S. Free federal and state tax return Embassies. Free federal and state tax return If your functional currency is not the U. Free federal and state tax return S. Free federal and state tax return dollar, make all income tax determinations in your functional currency. Free federal and state tax return At the end of the year, translate the results, such as income or loss, into U. Free federal and state tax return S. Free federal and state tax return dollars to report on your income tax return. Free federal and state tax return Blocked Income You generally must report your foreign income in terms of U. Free federal and state tax return S. Free federal and state tax return dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Free federal and state tax return S. Free federal and state tax return dollars. Free federal and state tax return If, because of restrictions in a foreign country, your income is not readily convertible into U. Free federal and state tax return S. Free federal and state tax return dollars or into other money or property that is readily convertible into U. Free federal and state tax return S. Free federal and state tax return dollars, your income is “blocked” or “deferrable” income. Free federal and state tax return You can report this income in one of two ways: Report the income and pay your federal income tax with U. Free federal and state tax return S. Free federal and state tax return dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Free federal and state tax return If you choose to postpone the reporting of the income, you must file an information return with your tax return. Free federal and state tax return For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Free federal and state tax return Rul. Free federal and state tax return 74-351. Free federal and state tax return ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Free federal and state tax return You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Free federal and state tax return You must report your income on your information return using the foreign currency in which you received that income. Free federal and state tax return If you have blocked income from more than one foreign country, include a separate information return for each country. Free federal and state tax return Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Free federal and state tax return S. Free federal and state tax return dollars or into other money or property that is convertible into U. Free federal and state tax return S. Free federal and state tax return currency. Free federal and state tax return Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Free federal and state tax return If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Free federal and state tax return If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Free federal and state tax return If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Free federal and state tax return To apply for permission, file Form 3115, Application for Change in Accounting Method. Free federal and state tax return You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Free federal and state tax return See the instructions for Form 3115 for information on changing your accounting method. Free federal and state tax return Fulbright Grant All income must be reported in U. Free federal and state tax return S. Free federal and state tax return dollars. Free federal and state tax return In most cases, the tax also must be paid in U. Free federal and state tax return S. Free federal and state tax return dollars. Free federal and state tax return If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Free federal and state tax return S. Free federal and state tax return tax that is based on the blocked income. Free federal and state tax return Paying U. Free federal and state tax return S. Free federal and state tax return tax in foreign currency. Free federal and state tax return   To qualify for this method of payment, you must prepare a statement that shows the following information. Free federal and state tax return You were a Fulbright grantee and were paid in nonconvertible foreign currency. Free federal and state tax return The total grant you received during the year and the amount you received in nonconvertible foreign currency. Free federal and state tax return At least 70% of the grant was paid in nonconvertible foreign currency. Free federal and state tax return The statement must be certified by the U. Free federal and state tax return S. Free federal and state tax return educational foundation or commission paying the grant or other person having control of grant payments to you. Free federal and state tax return   You should prepare at least two copies of this statement. Free federal and state tax return Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Free federal and state tax return Figuring actual tax. Free federal and state tax return   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Free federal and state tax return If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Free federal and state tax return   Adjusted gross income that is blocked income × Total U. Free federal and state tax return S. Free federal and state tax return tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Free federal and state tax return A copy of the certified statement discussed earlier. Free federal and state tax return A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Free federal and state tax return S. Free federal and state tax return dollars. Free federal and state tax return The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Free federal and state tax return Figuring estimated tax on nonconvertible foreign currency. Free federal and state tax return   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Free federal and state tax return   Adjusted gross income that is blocked income × Total estimated U. Free federal and state tax return S. Free federal and state tax return tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Free federal and state tax return Deposit of foreign currency with disbursing officer. Free federal and state tax return   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Free federal and state tax return Estimated tax installments. Free federal and state tax return   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Free federal and state tax return See Estimated Tax , later. Free federal and state tax return Deposit receipt. Free federal and state tax return   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Free federal and state tax return The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Free federal and state tax return S. Free federal and state tax return dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Free federal and state tax return Keep the copy for your records. Free federal and state tax return Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Free federal and state tax return IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Free federal and state tax return IRS computers quickly and automatically check for errors or other missing information. Free federal and state tax return Even returns with a foreign address can be e-filed! How to e-file. Free federal and state tax return   There are three ways you can e-file. Free federal and state tax return Use your personal computer. Free federal and state tax return Use a volunteer. Free federal and state tax return Many programs offering free tax help can e-file your return. Free federal and state tax return Use a tax professional. Free federal and state tax return Most tax professionals can e-file your return. Free federal and state tax return These methods are explained in detail in the instructions for your tax return. Free federal and state tax return Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Free federal and state tax return You claim the foreign earned income exclusion. Free federal and state tax return You claim the foreign housing exclusion or deduction. Free federal and state tax return You live in a foreign country. Free federal and state tax return Instead, use one of the following special addresses. Free federal and state tax return If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Free federal and state tax return O. Free federal and state tax return Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Free federal and state tax return However, you should not file with the addresses listed above if you are a bona fide resident of the U. Free federal and state tax return S. Free federal and state tax return Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Free federal and state tax return Resident of U. Free federal and state tax return S. Free federal and state tax return Virgin Islands (USVI). Free federal and state tax return   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Free federal and state tax return S. Free federal and state tax return return. Free federal and state tax return However, you must file a return with the USVI. Free federal and state tax return    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Free federal and state tax return Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Free federal and state tax return   If you are a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Free federal and state tax return File the original return with the United States and file a signed copy of the U. Free federal and state tax return S. Free federal and state tax return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Free federal and state tax return   You must complete Form 8689, Allocation of Individual Income Tax to the U. Free federal and state tax return S. Free federal and state tax return Virgin Islands, and attach a copy to both your U. Free federal and state tax return S. Free federal and state tax return return and your USVI return. Free federal and state tax return You should file your U. Free federal and state tax return S. Free federal and state tax return return with the address listed under Where To File. Free federal and state tax return   See Publication 570, Tax Guide for Individuals With Income From U. Free federal and state tax return S. Free federal and state tax return Possessions, for information about filing Virgin Islands returns. Free federal and state tax return Resident of Guam. Free federal and state tax return   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Free federal and state tax return    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Free federal and state tax return O. Free federal and state tax return Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Free federal and state tax return Send your return to the address listed under Where To File. Free federal and state tax return   See Publication 570 for information about filing Guam returns. Free federal and state tax return Resident of the Commonwealth of the Northern Mariana Islands. Free federal and state tax return   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Free federal and state tax return    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Free federal and state tax return O. Free federal and state tax return Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Free federal and state tax return Send your return to the address listed under Where To File. Free federal and state tax return   See Publication 570 for information about filing Northern Mariana Islands returns. Free federal and state tax return Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Free federal and state tax return S. Free federal and state tax return citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Free federal and state tax return S. Free federal and state tax return resident. Free federal and state tax return This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Free federal and state tax return If you make this choice, the following two rules apply. Free federal and state tax return You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Free federal and state tax return You must file a joint income tax return for the year you make the choice. Free federal and state tax return This means that neither of you can claim under any tax treaty not to be a U. Free federal and state tax return S. Free federal and state tax return resident for a tax year for which the choice is in effect. Free federal and state tax return You can file joint or separate returns in years after the year in which you make the choice. Free federal and state tax return Example 1. Free federal and state tax return Pat Smith, a U. Free federal and state tax return S. Free federal and state tax return citizen, is married to Norman, a nonresident alien. Free federal and state tax return Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Free federal and state tax return Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Free federal and state tax return Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Free federal and state tax return Example 2. Free federal and state tax return When Bob and Sharon Williams got married, both were nonresident aliens. Free federal and state tax return In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Free federal and state tax return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Free federal and state tax return Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Free federal and state tax return Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Free federal and state tax return If you do not choose to treat your nonresident alien spouse as a U. Free federal and state tax return S. Free federal and state tax return resident, you may be able to use head of household filing status. Free federal and state tax return To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Free federal and state tax return For more information, see Publication 501. Free federal and state tax return Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Free federal and state tax return S. Free federal and state tax return resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Free federal and state tax return To get an SSN for a nonresident alien spouse, apply at an office of the U. Free federal and state tax return S. Free federal and state tax return Social Security Administration (SSA) or U. Free federal and state tax return S. Free federal and state tax return consulate. Free federal and state tax return You must complete Form SS-5, Application for a Social Security Card, available at www. Free federal and state tax return socialsecurity. Free federal and state tax return gov or by calling 1-800-772-1213. Free federal and state tax return You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Free federal and state tax return If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Free federal and state tax return How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Free federal and state tax return It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Free federal and state tax return S. Free federal and state tax return residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Free federal and state tax return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Free federal and state tax return ) You generally make this choice when you file your joint return. Free federal and state tax return However, you also can make the choice by filing a joint amended return on Form 1040X. Free federal and state tax return Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Free federal and state tax return If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Free federal and state tax return You generally must file the amended joint return within 3 years from the date you filed your original U. Free federal and state tax return S. Free federal and state tax return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Free federal and state tax return Table 1–1. Free federal and state tax return Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Free federal and state tax return   • The revocation must be made by the due date for filing the tax return for that tax year. Free federal and state tax return   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Free federal and state tax return The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Free federal and state tax return     • The name and address of any person who is revoking the choice for a deceased spouse. Free federal and state tax return     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Free federal and state tax return   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Free federal and state tax return Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Free federal and state tax return   • If the surviving spouse is a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Free federal and state tax return   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Free federal and state tax return Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Free federal and state tax return Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Free federal and state tax return Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Free federal and state tax return S. Free federal and state tax return citizen or resident alien at any time during the later tax year. Free federal and state tax return Example. Free federal and state tax return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Free federal and state tax return They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Free federal and state tax return On January 10, 2012, Dick became a nonresident alien. Free federal and state tax return Judy had remained a nonresident alien. Free federal and state tax return Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Free federal and state tax return Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Free federal and state tax return For 2013, both are treated as nonresident aliens. Free federal and state tax return If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Free federal and state tax return Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Free federal and state tax return If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Free federal and state tax return Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Free federal and state tax return S. Free federal and state tax return citizen or resident abroad as for a taxpayer in the United States. Free federal and state tax return For current instructions on making estimated tax payments, see Form 1040-ES. Free federal and state tax return If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Free federal and state tax return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Free federal and state tax return (The return must cover all 12 months. Free federal and state tax return ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Free federal and state tax return See Publication 505 for more information. Free federal and state tax return The first installment of estimated tax is due on April 15, 2014. Free federal and state tax return Foreign earned income exclusion. Free federal and state tax return   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Free federal and state tax return In addition, you can reduce your income by your estimated foreign housing deduction. Free federal and state tax return However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Free federal and state tax return If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Free federal and state tax return   For more information about figuring your estimated tax, see Publication 505. Free federal and state tax return Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Free federal and state tax return 1). Free federal and state tax return   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Free federal and state tax return 1. Free federal and state tax return Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Free federal and state tax return See the filing instructions at www. Free federal and state tax return bsaefiling. Free federal and state tax return fincen. Free federal and state tax return treas. Free federal and state tax return gov/main. Free federal and state tax return html. Free federal and state tax return   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Free federal and state tax return You do not need to file the report if the assets are with a U. Free federal and state tax return S. Free federal and state tax return military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Free federal and state tax return   More information about the filing of Form 114 can be found in the instructions for the form. Free federal and state tax return FinCEN Form 105. Free federal and state tax return   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Free federal and state tax return Certain recipients of currency or monetary instruments also must file Form 105. Free federal and state tax return   More information about the filing of Form 105 can be found in the instructions on the back of the form. Free federal and state tax return Form 8938. Free federal and state tax return   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Free federal and state tax return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Free federal and state tax return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Free federal and state tax return S. Free federal and state tax return person. Free federal and state tax return   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Free federal and state tax return   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Free federal and state tax return Prev  Up  Next   Home   More Online Publications