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 Prior Tax Years Filing

Federal Tax Amended Return1040ez Worksheet Line FCorrected Tax ReturnHow Can I File My 2010 Taxes2012 1040ez Tax FormFile 2009 Taxes Online FreeFile My Taxes OnlineE File Tax Extension FreeHow To Amend 2011 Tax Return2012 940 Tax FormFiling An Extension For TaxesH&r Block Free Tax Returns1040 Ez Form 2012Tax Cut Hr BlockTax Planning Us 1040xDoes A Student Need To File TaxesTurbotax Login OnlineIrs Gov 1040ez FormFree Federal And State TaxesPrintable 1040ez Tax FormFree Tax Preparation1040nr Instructions 20122012 Tax Form 1040 EzTax Software ReviewOrder 2012 Tax Forms From Irs2012 Tax ReturnI Need To File My State Taxes OnlyHow Do I Amend My Income Tax ReturnTax Return 20121040 Ez Filing1040x Turbotax2006 Tax Software Free DownloadPrintable Tax Forms 2011E Filing Income TaxHow Much Does H And R Block Charge For TaxesFiling A Amended Tax Return Form 1040xTax Act 2010File 2006 Taxes OnlineMilitaryonesource TaxesFiling A Amended Tax Return

Free Prior Tax Years Filing

Free prior tax years filing Publication 534 - Introductory Material Table of Contents Important Change for 1995 Introduction How To Use This Publication Important Change for 1995 Major changes to Publications 534 and 946. Free prior tax years filing  This publication, as well as Publication 946,How To Depreciate Property, has been changed. Free prior tax years filing Publication 534 has been shortened. Free prior tax years filing It no longer contains general information on MACRS and the section 179 deduction. Free prior tax years filing It contains a discussion of the accelerated cost recovery system (ACRS), the ACRS Percentage Tables, a discussion of other methods of depreciation, and a limited discussion of listed property. Free prior tax years filing We expanded Publication 946 by adding material taken from Publication 534. Free prior tax years filing We added more detail to the discussions of the section 179 deduction, the modified accelerated cost recovery system (MACRS), and listed property. Free prior tax years filing We replaced the partialMACRS Percentage Tables with the complete ones from Publication 534. Free prior tax years filing We also added the Table of Class Lives and Recovery Periods from Publication 534. Free prior tax years filing We made these changes to eliminate most of the duplication that existed in the two publications. Free prior tax years filing This will save money and make it easier for you to decide which publication you need. Free prior tax years filing Use this publication to figure depreciation on property you placed in service before 1987; use Publication 946 to figure depreciation on property you placed in service after 1986. Free prior tax years filing Introduction The law allows you to recover your cost in business or income-producing property through yearly tax deductions. Free prior tax years filing You do this by depreciating your property, that is, by deducting some of your cost on your tax return each year. Free prior tax years filing You can depreciate both tangible property, such as a car, building, or machinery, and certain intangible property, such as a copyright or a patent. Free prior tax years filing The amount you can deduct depends on: How much the property cost, When you began using it, How long it will take to recover your cost, and Which of several depreciation methods you use. Free prior tax years filing Depreciation defined. Free prior tax years filing   Depreciation is a loss in the value of property over the time the property is being used. Free prior tax years filing Events that can cause property to depreciate include wear and tear, age, deterioration, and obsolescence. Free prior tax years filing You can get back your cost of certain property, such as equipment you use in your business or property used for the production of income by taking deductions for depreciation. Free prior tax years filing Black's Law Dictionary Amortization. Free prior tax years filing   Amortization is similar to depreciation. Free prior tax years filing Using amortization, you can recover your cost or basis in certain property proportionately over a specific number of years or months. Free prior tax years filing Examples of costs you can amortize are the costs of starting a business, reforestation, and pollution control facilities. Free prior tax years filing You can find information on amortization inchapter 12 of Publication 535, Business Expenses. Free prior tax years filing Alternative minimum tax. Free prior tax years filing   If you use accelerated depreciation for real property, or personal property that is leased to others, you may be liable for the alternative minimum tax. Free prior tax years filing Accelerated depreciation is any method, that allows recovery at a faster rate in the earlier years than the straight line method. Free prior tax years filing For more information, you may wish to see the following: Form 6251, Alternative Minimum Tax-Individuals, and Publication 542, Tax Information on Corporations. Free prior tax years filing Ordering publications and forms. Free prior tax years filing   To order free publications and forms, 1-800-TAX-FORM (1-800-829-3676). Free prior tax years filing You can also write to the IRS Forms Distribution Center nearest you. Free prior tax years filing Check your income tax package for the address. Free prior tax years filing   If you have access to a personal computer and a modem, you can also get many forms and publications electronically. Free prior tax years filing See How To Get Forms and Publications in your income tax package for details. Free prior tax years filing Telephone help. Free prior tax years filing   You can call the IRS with your tax question Monday through Friday during regular business hours. Free prior tax years filing Check your telephone book for the local number or you can call1-800-829-1040. Free prior tax years filing Telephone help for hearing-impaired persons. Free prior tax years filing   If you have access to TDD equipment, you can call 1-800-829-4059 with your tax question or to order forms and publications. Free prior tax years filing See your tax package for the hours of operation. Free prior tax years filing How To Use This Publication This publication describes the kinds of property that can be depreciated and the methods used to figure depreciation on property placed in service before 1987. Free prior tax years filing It is divided into three chapters and contains an appendix. Free prior tax years filing Chapter 1 explains the rules for depreciating property under the Accelerated Cost Recovery System (ACRS). Free prior tax years filing Chapter 2 explains the rules for depreciating property first used before 1981. Free prior tax years filing Chapter 3 explains the rules for listed property. Free prior tax years filing Also this chapter defines listed property. Free prior tax years filing The appendix contains the ACRS Percentage Tables. Free prior tax years filing Prev  Up  Next   Home   More Online Publications
Español

Workplace Issues

Find information on workplace issues including back pay, child care, discrimination, disability employment, Family and Medical Leave Act, minimum wage, pensions and more.

The Free Prior Tax Years Filing

Free prior tax years filing Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. Free prior tax years filing , Students, teachers, and researchers. Free prior tax years filing A Accuracy-related penalties, Accuracy-related penalty. Free prior tax years filing Additional Medicare Tax, Additional Medicare Tax. Free prior tax years filing , Additional Medicare Tax. Free prior tax years filing Adoption credit Dual-status alien, Adoption credit. Free prior tax years filing Nonresident alien, Adoption credit. Free prior tax years filing Resident alien, Adoption credit. Free prior tax years filing Agricultural workers, Agricultural workers. Free prior tax years filing , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. Free prior tax years filing Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Free prior tax years filing S. Free prior tax years filing possessions. Free prior tax years filing , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. Free prior tax years filing Source rule, Pensions and Annuities Asset-use test, Asset-use test. Free prior tax years filing Assistance (see Tax help) Athletes, professional, Professional athletes. Free prior tax years filing Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. Free prior tax years filing Beneficiary of estate or trust, Beneficiary of an estate or trust. Free prior tax years filing Business expenses, ordinary and necessary, Ordinary and necessary business expenses. Free prior tax years filing Business operations, Business operations. Free prior tax years filing Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. Free prior tax years filing S. Free prior tax years filing , Trade or Business in the United States Business-activities test, Business-activities test. Free prior tax years filing C Canada Commuters, Regular commuters from Canada or Mexico. Free prior tax years filing Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Free prior tax years filing Residents of, Residents of Mexico or Canada or U. Free prior tax years filing S. Free prior tax years filing nationals. Free prior tax years filing Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Free prior tax years filing Withholding tax, U. Free prior tax years filing S. Free prior tax years filing nationals or residents of Canada, Mexico, or South Korea. Free prior tax years filing Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. Free prior tax years filing Central withholding agreements, Central withholding agreements. Free prior tax years filing Charitable contributions, Charitable contributions. Free prior tax years filing Child and dependent care credit Dual-status alien, Child and dependent care credit. Free prior tax years filing Nonresident alien, Child and dependent care credit. Free prior tax years filing Resident alien, Child and dependent care credit. Free prior tax years filing Child tax credit Resident alien, Child tax credit. Free prior tax years filing , Child tax credit. Free prior tax years filing , Child tax credit. Free prior tax years filing Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. Free prior tax years filing Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. Free prior tax years filing Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. Free prior tax years filing Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. Free prior tax years filing Resident alien, Credit for the elderly or the disabled. Free prior tax years filing Credits against tax Child and dependent care credit, Child and dependent care credit. Free prior tax years filing , Child and dependent care credit. Free prior tax years filing Child tax credit, Child tax credit. Free prior tax years filing , Child tax credit. Free prior tax years filing , Child tax credit. Free prior tax years filing Credit for the elderly or the disabled, 6) Tax credits. Free prior tax years filing Dual-status alien, Credits Earned income credit, Earned income credit. Free prior tax years filing , 6) Tax credits. Free prior tax years filing Education credits, Education credits. Free prior tax years filing , Education credits. Free prior tax years filing , 6) Tax credits. Free prior tax years filing Excess social security tax withheld, Excess social security tax withheld. Free prior tax years filing Foreign tax credit, Foreign tax credit. Free prior tax years filing , Foreign tax credit. Free prior tax years filing Hope credit, Education credits. Free prior tax years filing , Education credits. Free prior tax years filing Lifetime learning credit, Education credits. Free prior tax years filing , Education credits. Free prior tax years filing Retirement savings contributions, Retirement savings contributions credit. Free prior tax years filing , Retirement savings contributions credit. Free prior tax years filing , Retirement savings contributions credit. Free prior tax years filing Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Free prior tax years filing Tax withheld at source, Tax withheld at the source. Free prior tax years filing Tax withheld on partnership income, Tax withheld on partnership income. Free prior tax years filing Withholding from wages, Withholding from wages. Free prior tax years filing Crew members Alien status, Crew members. Free prior tax years filing Compensation, Crew members. Free prior tax years filing Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. Free prior tax years filing Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. Free prior tax years filing Depreciable property, Depreciable property. Free prior tax years filing Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. Free prior tax years filing Dividends, U. Free prior tax years filing S. Free prior tax years filing source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. Free prior tax years filing Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. Free prior tax years filing Earned income credit, 6) Tax credits. Free prior tax years filing Education credit, 6) Tax credits. Free prior tax years filing Exemptions, 2) Exemptions. Free prior tax years filing Foreign tax credit, Foreign tax credit. Free prior tax years filing Forms to file, Forms To File Head of household. Free prior tax years filing , 3) Head of household. Free prior tax years filing Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. Free prior tax years filing Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. Free prior tax years filing Tax rates, 5) Tax rates. Free prior tax years filing When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. Free prior tax years filing Nonresident alien, Earned income credit. Free prior tax years filing Resident alien, Earned income credit. Free prior tax years filing Education credits Dual-status alien, 6) Tax credits. Free prior tax years filing Nonresident alien, Education credits. Free prior tax years filing Resident alien, Education credits. Free prior tax years filing Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. Free prior tax years filing Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. Free prior tax years filing Employees of international organizations, Employees of international organizations. Free prior tax years filing Employees, household, Household employees. Free prior tax years filing Employees, withholding exemption under tax treaty, Employees and independent contractors. Free prior tax years filing Employer identification number, Employer identification number (EIN). Free prior tax years filing Estate, beneficiary, Beneficiary of an estate or trust. Free prior tax years filing Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. Free prior tax years filing Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. Free prior tax years filing Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. Free prior tax years filing Compensation from a foreign employer, Students and exchange visitors. Free prior tax years filing Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. Free prior tax years filing Treaty income, Income affected by treaties. Free prior tax years filing , Treaty Income Exempt individual, Exempt individual. Free prior tax years filing Exemption from withholding Employees, Employees and independent contractors. Free prior tax years filing Independent contractors, Employees and independent contractors. Free prior tax years filing Students, teachers, and researchers, Students, teachers, and researchers. Free prior tax years filing Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. Free prior tax years filing Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. Free prior tax years filing S. Free prior tax years filing nationals. Free prior tax years filing Residents of South Korea, Residents of South Korea. Free prior tax years filing U. Free prior tax years filing S. Free prior tax years filing nationals, Residents of Mexico or Canada or U. Free prior tax years filing S. Free prior tax years filing nationals. Free prior tax years filing Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Free prior tax years filing Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. Free prior tax years filing Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Free prior tax years filing Nonresident alien, Figuring Your Tax U. Free prior tax years filing S. Free prior tax years filing Virgin Islands, Aliens from the U. Free prior tax years filing S. Free prior tax years filing Virgin Islands. Free prior tax years filing Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. Free prior tax years filing Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. Free prior tax years filing , Foreign employer. Free prior tax years filing Foreign government employees Alien status, Foreign government-related individuals. Free prior tax years filing Exempt from U. Free prior tax years filing S. Free prior tax years filing tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. Free prior tax years filing S. Free prior tax years filing tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. Free prior tax years filing Foreign tax credit Dual-status alien, Foreign tax credit. Free prior tax years filing Nonresident alien, Foreign tax credit. Free prior tax years filing Resident alien, Foreign tax credit. Free prior tax years filing Forms, Form 8843. Free prior tax years filing 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. Free prior tax years filing , Foreign tax credit. Free prior tax years filing , Foreign tax credit. Free prior tax years filing 2063, Form 2063 2106, Deductible travel expenses. Free prior tax years filing 2210, Penalty for failure to pay estimated income tax. Free prior tax years filing 3903, Moving expenses. Free prior tax years filing 4563, Residents of American Samoa. Free prior tax years filing 4790 (see FinCEN 105) 6251, Alternative minimum tax. Free prior tax years filing 8233, Employees and independent contractors. Free prior tax years filing 8275, Disclosure statement. Free prior tax years filing 8288, Credit for tax withheld. Free prior tax years filing 8288-A, Credit for tax withheld. Free prior tax years filing 8288-B, Withholding certificates. Free prior tax years filing 8801, Credit for prior year minimum tax. Free prior tax years filing 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. Free prior tax years filing 8843, Form 8843. Free prior tax years filing 8854, Reporting requirements. Free prior tax years filing FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. Free prior tax years filing W-7, Individual taxpayer identification number (ITIN). Free prior tax years filing W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. Free prior tax years filing G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. Free prior tax years filing Resident alien, Head of household. Free prior tax years filing Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. Free prior tax years filing I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Free prior tax years filing Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. Free prior tax years filing Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. Free prior tax years filing S. Free prior tax years filing sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. Free prior tax years filing Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. Free prior tax years filing Exemptions for spouse and dependents, Students and business apprentices from India. Free prior tax years filing Standard deduction, Students and business apprentices from India. Free prior tax years filing Withholding allowances, Students and business apprentices from India. Free prior tax years filing Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Free prior tax years filing Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). Free prior tax years filing Intangible property, Intangible property. Free prior tax years filing Interest Portfolio, Portfolio interest. Free prior tax years filing , Interest that does not qualify as portfolio interest. Free prior tax years filing Interest income Contingent, Contingent interest. Free prior tax years filing Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. Free prior tax years filing Exempt from U. Free prior tax years filing S. Free prior tax years filing tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. Free prior tax years filing Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. Free prior tax years filing K Korea, South Exemptions, Residents of South Korea. Free prior tax years filing , Exemptions Married filing separately, Married nonresident alien. Free prior tax years filing Qualifying widow filing status, Qualifying widow(er). Free prior tax years filing Withholding tax, U. Free prior tax years filing S. Free prior tax years filing nationals or residents of Canada, Mexico, or South Korea. Free prior tax years filing L Last year of residency, Last Year of Residency Long-term U. Free prior tax years filing S. Free prior tax years filing resident Defined, Long-term resident defined. Free prior tax years filing Expatriation tax, Long-term resident defined. Free prior tax years filing Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. Free prior tax years filing Of nonresident aliens, Losses. Free prior tax years filing Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. Free prior tax years filing Resident alien, Married filing jointly. Free prior tax years filing Medical condition, Medical condition. Free prior tax years filing Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. Free prior tax years filing Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). Free prior tax years filing Residents of, Residents of Mexico or Canada or U. Free prior tax years filing S. Free prior tax years filing nationals. Free prior tax years filing Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. Free prior tax years filing Withholding tax, U. Free prior tax years filing S. Free prior tax years filing nationals or residents of Canada, Mexico, or South Korea. Free prior tax years filing Miscellaneous deductions, Job expenses and other miscellaneous deductions. Free prior tax years filing Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. Free prior tax years filing Multi-level marketing, Multi-level marketing. Free prior tax years filing , Multi-level marketing. Free prior tax years filing Municipal bonds, State and local government obligations. Free prior tax years filing N National of the United States, Qualifying widow(er). Free prior tax years filing , 5) Tax rates. Free prior tax years filing , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. Free prior tax years filing Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. Free prior tax years filing Business expenses, Ordinary and necessary business expenses. Free prior tax years filing Casualty and theft losses, Casualty and theft losses. Free prior tax years filing Charitable contributions, Charitable contributions. Free prior tax years filing Child care credit, Child and dependent care credit. Free prior tax years filing Credit for excess social security tax withheld, Excess social security tax withheld. Free prior tax years filing Credit for income tax withheld, Withholding from wages. Free prior tax years filing Credit for prior year minimum tax, Credit for prior year minimum tax. Free prior tax years filing Defined, Nonresident Aliens Earned income credit, Earned income credit. Free prior tax years filing Education credits, Education credits. Free prior tax years filing Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. Free prior tax years filing Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. Free prior tax years filing How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). Free prior tax years filing Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. Free prior tax years filing Losses, Losses. Free prior tax years filing Married filing jointly, Married nonresident alien. Free prior tax years filing Miscellaneous deductions, Job expenses and other miscellaneous deductions. Free prior tax years filing Moving expenses, Moving expenses. Free prior tax years filing Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). Free prior tax years filing Standard deduction, Standard deduction. Free prior tax years filing State and local income taxes, State and local income taxes. Free prior tax years filing Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Free prior tax years filing Tax withheld at source, Tax withheld at the source. Free prior tax years filing Travel expenses, Travel expenses. Free prior tax years filing Withholding from partnership income, Tax withheld on partnership income. Free prior tax years filing Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. Free prior tax years filing Registered, Obligations in registered form. Free prior tax years filing Original issue discount, Original issue discount (OID). Free prior tax years filing P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. Free prior tax years filing Payment against U. Free prior tax years filing S. Free prior tax years filing tax, Payments Tax withheld at the source, Tax withheld at the source. Free prior tax years filing Withholding from wages, Tax Withheld Penalties, Penalties. Free prior tax years filing , Penalties Accuracy-related, Accuracy-related penalty. Free prior tax years filing Failure to file, Filing late. Free prior tax years filing Failure to pay, Paying tax late. Free prior tax years filing Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. Free prior tax years filing Fraud, Fraud. Free prior tax years filing Frivolous tax submission, Frivolous tax submission. Free prior tax years filing Negligence, Negligence or disregard. Free prior tax years filing Substantial understatement of income tax, Substantial understatement of income tax. Free prior tax years filing Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. Free prior tax years filing Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. Free prior tax years filing Pensions, Pensions. Free prior tax years filing Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. Free prior tax years filing Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. Free prior tax years filing S. Free prior tax years filing business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. Free prior tax years filing , Interest that does not qualify as portfolio interest. Free prior tax years filing Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. Free prior tax years filing Property Depreciable, Depreciable property. Free prior tax years filing Intangible, Intangible property. Free prior tax years filing Inventory, Inventory property. Free prior tax years filing Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. Free prior tax years filing Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. Free prior tax years filing S. Free prior tax years filing possessions. Free prior tax years filing , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. Free prior tax years filing Q Qualified investment entity Distributions paid by, Qualified investment entities. Free prior tax years filing R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. Free prior tax years filing Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. Free prior tax years filing Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. Free prior tax years filing S. Free prior tax years filing real property interest, U. Free prior tax years filing S. Free prior tax years filing real property interest. Free prior tax years filing Real property income, Real property income. Free prior tax years filing Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. Free prior tax years filing Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. Free prior tax years filing , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. Free prior tax years filing Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. Free prior tax years filing , Child tax credit. Free prior tax years filing , Child tax credit. Free prior tax years filing Defined, Resident Aliens Education credits, Education credits. Free prior tax years filing Head of household, Head of household. Free prior tax years filing Married filing jointly, Married filing jointly. Free prior tax years filing Qualifying widow(er), Qualifying widow(er). Free prior tax years filing Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. Free prior tax years filing Nonresident alien, Retirement savings contributions credit. Free prior tax years filing Resident alien, Retirement savings contributions credit. Free prior tax years filing Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. Free prior tax years filing Where to get, Where to get a sailing or departure permit. Free prior tax years filing Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. Free prior tax years filing Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. Free prior tax years filing Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. Free prior tax years filing Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). Free prior tax years filing Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. Free prior tax years filing Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. Free prior tax years filing Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. Free prior tax years filing State and local income taxes, State and local income taxes. Free prior tax years filing Stocks, trading in, Trading in stocks, securities, and commodities. Free prior tax years filing Student loan interest expense, Student loan interest expense. Free prior tax years filing Students Alien status, Students. Free prior tax years filing Engaged in U. Free prior tax years filing S. Free prior tax years filing business, Students and trainees. Free prior tax years filing Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. Free prior tax years filing Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. Free prior tax years filing , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. Free prior tax years filing , Students and business apprentices from India. Free prior tax years filing , Students and business apprentices from India. Free prior tax years filing , Students and business apprentices from India. Free prior tax years filing Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. Free prior tax years filing , Tax home. Free prior tax years filing Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. Free prior tax years filing Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. Free prior tax years filing Income affected by, Income affected by treaties. Free prior tax years filing Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. Free prior tax years filing Teachers Alien status, Teachers and trainees. Free prior tax years filing Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. Free prior tax years filing , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. Free prior tax years filing S. Free prior tax years filing , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. Free prior tax years filing Business operations, Business operations. Free prior tax years filing Income from U. Free prior tax years filing S. Free prior tax years filing sources, Effectively Connected Income Partnerships, Partnerships. Free prior tax years filing Personal services, Personal Services Students and trainees, Students and trainees. Free prior tax years filing Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Free prior tax years filing Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. Free prior tax years filing Trainees, Teachers and trainees. Free prior tax years filing , Students and trainees. Free prior tax years filing Transportation income Connected with U. Free prior tax years filing S. Free prior tax years filing business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. Free prior tax years filing Travel expenses, Travel expenses. Free prior tax years filing Treaties, income affected by, Income affected by treaties. Free prior tax years filing Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. Free prior tax years filing TTY/TDD information, How To Get Tax Help U U. Free prior tax years filing S Virgin Islands, residents of Withholding on wages, Residents of the U. Free prior tax years filing S. Free prior tax years filing Virgin Islands. Free prior tax years filing U. Free prior tax years filing S. Free prior tax years filing national, Qualifying widow(er). Free prior tax years filing , 5) Tax rates. Free prior tax years filing , Withholding on Wages U. Free prior tax years filing S. Free prior tax years filing real property holding corporation, U. Free prior tax years filing S. Free prior tax years filing real property holding corporation. Free prior tax years filing U. Free prior tax years filing S. Free prior tax years filing real property interest, U. Free prior tax years filing S. Free prior tax years filing real property interest. Free prior tax years filing U. Free prior tax years filing S. Free prior tax years filing tax-exempt income, expenses allocable to, Expenses allocable to U. Free prior tax years filing S. Free prior tax years filing tax-exempt income. Free prior tax years filing U. Free prior tax years filing S. Free prior tax years filing Virgin Islands, residents of Where to file, Aliens from the U. Free prior tax years filing S. Free prior tax years filing Virgin Islands. Free prior tax years filing W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. Free prior tax years filing When to file, When To File, When to file for deductions and credits. Free prior tax years filing Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. Free prior tax years filing Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. Free prior tax years filing Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. Free prior tax years filing Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. Free prior tax years filing S. Free prior tax years filing nationals or residents of Canada, Mexico, or South Korea. Free prior tax years filing Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. Free prior tax years filing S. Free prior tax years filing nationals, U. Free prior tax years filing S. Free prior tax years filing nationals or residents of Canada, Mexico, or South Korea. Free prior tax years filing U. Free prior tax years filing S. Free prior tax years filing Virgin Islands, residents of, Residents of the U. Free prior tax years filing S. Free prior tax years filing Virgin Islands. Free prior tax years filing Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications