File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Irs Tax Filing Online

Irs Gov 1040xUs Military TaxesE File State Taxes Free Online1040ez 2011State Tax Return FormCan I File My Back Taxes Online FreeTaxact ComAmending 2012 Tax ReturnTurbo Tax Amended ReturnIrs File 2012 TaxesFree 2011 Tax FormsIrs Tax Form 1040 EzE File Amended Tax Return1040x Online FormE File Tax Extension1040 Ez Tax FormsFree 2006 Tax SoftwareHow To File Amended Tax Return TurbotaxInstructions For Form 1040ezTaxes For MilitaryTurbotax Deluxe Federal E File State 2012Military H & R Block1040ez Tax Return Forms 2013Free Tax Filing 2014How Do I File An Amended ReturnFree Tax Estimator 2011Do I File Taxes Past YearsFree Tax Filing 2011Amended Tax Form 2012Irs Form 1040 VFile Taxes OnlineE FileI Did Not File 2011 Taxes2011 Tax InstructionsFiling State Taxes FreeHrblockfreetaxWhere To File 2011 Tax ReturnH&r Block At HomeHr Block ComFree Online State Tax Preparation

Free Irs Tax Filing Online

Free irs tax filing online Publication 537 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Tax Return Preparer Credentials

For 2014, any tax professional with an IRS Preparer Tax Identification Number is authorized to prepare federal tax returns. Tax professionals, however, have differing levels of skills, education and expertise. There are several different types of return preparers with credentials.

An important difference in the types of practitioners is “representation rights”. Here is guidance on each credential:

UNLIMITED REPRESENTATION RIGHTS: Enrolled agents, certified public accountants, and attorneys have unlimited representation rights before the IRS and may represent their clients on any matters including audits, payment/collection issues, and appeals.

Enrolled Agents – People with this credential are licensed by the IRS and specifically trained in federal tax planning, preparation and representation. Enrolled agents hold the most expansive license IRS grants and must pass a suitability check, as well as a three-part Special Enrollment Examination, a comprehensive exam that covers individual tax, business tax and representation issues. They complete 72 hours of continuing education every 3 years. For more information on enrolled agents, see Publication 4693-A, A Guide to the Enrolled Agent Program.

Certified Public Accountants – People with this credential are licensed by state boards of accountancy, the District of Columbia, and U.S. territories, and have passed the Uniform CPA Examination. They also must meet education, experience, and good character requirements established by their boards of accountancy. In addition, CPAs must comply with ethical requirements as well as complete specified levels of continuing education in order to maintain an active CPA license. CPAs can offer a range of services; some CPAs specialize in tax preparation and planning.

Attorneys – People with this credential are licensed by state courts or their designees, such as the state bar. Generally, requirements include completion of a degree in law, passage of an ethics and bar exam and on-going continuing education. Attorneys can offer a range of services; some attorneys specialize in tax preparation and planning.

LIMITED REPRESENTATION RIGHTS: Preparers without any of the above credentials (also known as “unenrolled preparers”) have limited practice rights and may only represent clients whose returns they prepared and signed and only at the initial audit level.

NOTE: Registered Tax Return Preparers – Certain preparers became RTRPs under an IRS program that IRS is no longer able to enforce due to a District Court injunction. RTRPs passed an IRS competency test on Form 1040 tax preparation.

REMINDER: Everyone described above must have an IRS issued preparer tax identification number (PTIN) in order to legally prepare your tax return for compensation. Make certain your preparer has one and enters it on your return filed with the IRS. They are not required to enter it on the copy they provide you.

Page Last Reviewed or Updated: 10-Feb-2014

The Free Irs Tax Filing Online

Free irs tax filing online Index A Active participation, Active participation. Free irs tax filing online Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. Free irs tax filing online Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. Free irs tax filing online Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. Free irs tax filing online Increasing amounts, Effect of increasing amounts at risk in subsequent years. Free irs tax filing online Nonrecourse financing, Nonrecourse financing. Free irs tax filing online At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. Free irs tax filing online Loss defined, Loss defined. Free irs tax filing online Partners, Loss limits for partners and S corporation shareholders. Free irs tax filing online S corporation shareholders, Loss limits for partners and S corporation shareholders. Free irs tax filing online Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. Free irs tax filing online Excluded business, Qualifying business. Free irs tax filing online Qualified corporation, Qualified corporation. Free irs tax filing online Qualifying business, Qualifying business. Free irs tax filing online Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. Free irs tax filing online C Closely held corporation, Closely held C corporation. Free irs tax filing online Commercial revitalization deduction, Commercial revitalization deduction (CRD). Free irs tax filing online Corporations Closely held, Corporations. Free irs tax filing online , Corporations. Free irs tax filing online Controlled group of, Controlled group of corporations. Free irs tax filing online Personal service, Corporations. Free irs tax filing online , Corporations. Free irs tax filing online Qualified, Qualified corporation. Free irs tax filing online CRD, Commercial revitalization deduction (CRD). Free irs tax filing online D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. Free irs tax filing online Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. Free irs tax filing online Gift, Dispositions by gift. Free irs tax filing online Installment sale, Installment sale of an entire interest. Free irs tax filing online Partial, Partial dispositions. Free irs tax filing online E Excluded business, definition of, Qualifying business. Free irs tax filing online F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. Free irs tax filing online Form 6198, Form 6198. Free irs tax filing online 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. Free irs tax filing online Free tax services, Free help with your tax return. Free irs tax filing online G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. Free irs tax filing online Limited partners, Limited partners. Free irs tax filing online M Material participation, Material Participation, Corporations. Free irs tax filing online Modified adjusted gross income, Phaseout rule. Free irs tax filing online N Nonrecourse loan, Nonrecourse financing. Free irs tax filing online P Participation, Participation. Free irs tax filing online Active, Active participation. Free irs tax filing online Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. Free irs tax filing online Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). Free irs tax filing online Q Qualified person, nonrecourse financing, Qualified person. Free irs tax filing online Qualifying business, at-risk rules, Qualifying business. Free irs tax filing online R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. Free irs tax filing online Rental activity $25,000 offset, Special $25,000 allowance. Free irs tax filing online Active participation, Active participation. Free irs tax filing online Exceptions, Exceptions. Free irs tax filing online Phaseout rule, Phaseout rule. Free irs tax filing online Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. Free irs tax filing online S Section 1245 property, Section 1245 property. Free irs tax filing online Self-charged interest, Self-charged interest. Free irs tax filing online Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. Free irs tax filing online Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. Free irs tax filing online T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. Free irs tax filing online W Worksheet 1, Worksheet 1. Free irs tax filing online Worksheet 3, Worksheet 3. Free irs tax filing online Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. Free irs tax filing online , Worksheet A. Free irs tax filing online Significant Participation Passive Activities Worksheet B, Worksheet B. Free irs tax filing online , Worksheet B. Free irs tax filing online Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications