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Free State And Federal Tax Filing For Low Income

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Free State And Federal Tax Filing For Low Income

Free state and federal tax filing for low income 2. Free state and federal tax filing for low income   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. Free state and federal tax filing for low income The pay may be in cash, property, or services. Free state and federal tax filing for low income It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Free state and federal tax filing for low income For information about deducting employment taxes, see chapter 5. Free state and federal tax filing for low income You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Free state and federal tax filing for low income Empowerment zone employment credit (Form 8844). Free state and federal tax filing for low income Indian employment credit (Form 8845). Free state and federal tax filing for low income Work opportunity credit (Form 5884). Free state and federal tax filing for low income Credit for employer differential wage payments (Form 8932). Free state and federal tax filing for low income Reduce your deduction for employee wages by the amount of employment credits you claim. Free state and federal tax filing for low income For more information about these credits, see the form on which the credit is claimed. Free state and federal tax filing for low income Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. Free state and federal tax filing for low income Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. Free state and federal tax filing for low income These and other requirements that apply to all business expenses are explained in chapter 1. Free state and federal tax filing for low income In addition, the pay must meet both of the following tests. Free state and federal tax filing for low income Test 1. Free state and federal tax filing for low income It must be reasonable. Free state and federal tax filing for low income Test 2. Free state and federal tax filing for low income It must be for services performed. Free state and federal tax filing for low income The form or method of figuring the pay does not affect its deductibility. Free state and federal tax filing for low income For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. Free state and federal tax filing for low income Test 1—Reasonableness You must be able to prove that the pay is reasonable. Free state and federal tax filing for low income Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. Free state and federal tax filing for low income If the pay is excessive, the excess pay is disallowed as a deduction. Free state and federal tax filing for low income Factors to consider. Free state and federal tax filing for low income   Determine the reasonableness of pay by the facts and circumstances. Free state and federal tax filing for low income Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Free state and federal tax filing for low income   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Free state and federal tax filing for low income The duties performed by the employee. Free state and federal tax filing for low income The volume of business handled. Free state and federal tax filing for low income The character and amount of responsibility. Free state and federal tax filing for low income The complexities of your business. Free state and federal tax filing for low income The amount of time required. Free state and federal tax filing for low income The cost of living in the locality. Free state and federal tax filing for low income The ability and achievements of the individual employee performing the service. Free state and federal tax filing for low income The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. Free state and federal tax filing for low income Your policy regarding pay for all your employees. Free state and federal tax filing for low income The history of pay for each employee. Free state and federal tax filing for low income Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Free state and federal tax filing for low income Employee-shareholder salaries. Free state and federal tax filing for low income   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. Free state and federal tax filing for low income The excessive part of the salary would not be allowed as a salary deduction by the corporation. Free state and federal tax filing for low income For more information on corporate distributions to shareholders, see Publication 542, Corporations. Free state and federal tax filing for low income Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. Free state and federal tax filing for low income For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. Free state and federal tax filing for low income Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Free state and federal tax filing for low income If you give property to an employee as an employee achievement award, your deduction may be limited. Free state and federal tax filing for low income Achievement awards. Free state and federal tax filing for low income   An achievement award is an item of tangible personal property that meets all the following requirements. Free state and federal tax filing for low income It is given to an employee for length of service or safety achievement. Free state and federal tax filing for low income It is awarded as part of a meaningful presentation. Free state and federal tax filing for low income It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Free state and federal tax filing for low income Length-of-service award. Free state and federal tax filing for low income    An award will qualify as a length-of-service award only if either of the following applies. Free state and federal tax filing for low income The employee receives the award after his or her first 5 years of employment. Free state and federal tax filing for low income The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. Free state and federal tax filing for low income Safety achievement award. Free state and federal tax filing for low income    An award for safety achievement will qualify as an achievement award unless one of the following applies. Free state and federal tax filing for low income It is given to a manager, administrator, clerical employee, or other professional employee. Free state and federal tax filing for low income During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). Free state and federal tax filing for low income Deduction limit. Free state and federal tax filing for low income   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Free state and federal tax filing for low income $400 for awards that are not qualified plan awards. Free state and federal tax filing for low income $1,600 for all awards, whether or not qualified plan awards. Free state and federal tax filing for low income   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. Free state and federal tax filing for low income   A highly compensated employee is an employee who meets either of the following tests. Free state and federal tax filing for low income The employee was a 5% owner at any time during the year or the preceding year. Free state and federal tax filing for low income The employee received more than $115,000 in pay for the preceding year. Free state and federal tax filing for low income You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. Free state and federal tax filing for low income   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. Free state and federal tax filing for low income To figure this average cost, ignore awards of nominal value. Free state and federal tax filing for low income Deduct achievement awards as a nonwage business expense on your return or business schedule. Free state and federal tax filing for low income You may not owe employment taxes on the value of some achievement awards you provide to an employee. Free state and federal tax filing for low income See Publication 15-B. Free state and federal tax filing for low income Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. Free state and federal tax filing for low income However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Free state and federal tax filing for low income If the bonus is paid in property, see Property , later. Free state and federal tax filing for low income Gifts of nominal value. Free state and federal tax filing for low income    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. Free state and federal tax filing for low income Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Free state and federal tax filing for low income For more information on this deduction limit, see Meals and lodging , later. Free state and federal tax filing for low income Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. Free state and federal tax filing for low income Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Free state and federal tax filing for low income For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Free state and federal tax filing for low income Fringe Benefits A fringe benefit is a form of pay for the performance of services. Free state and federal tax filing for low income You can generally deduct the cost of fringe benefits. Free state and federal tax filing for low income You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Free state and federal tax filing for low income You also may not owe employment taxes on the value of the fringe benefits. Free state and federal tax filing for low income See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Free state and federal tax filing for low income Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. Free state and federal tax filing for low income Certain fringe benefits are discussed next. Free state and federal tax filing for low income See Publication 15-B for more details on these and other fringe benefits. Free state and federal tax filing for low income Meals and lodging. Free state and federal tax filing for low income   You can usually deduct the cost of furnishing meals and lodging to your employees. Free state and federal tax filing for low income Deduct the cost in whatever category the expense falls. Free state and federal tax filing for low income For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. Free state and federal tax filing for low income If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. Free state and federal tax filing for low income Deduction limit on meals. Free state and federal tax filing for low income   You can generally deduct only 50% of the cost of furnishing meals to your employees. Free state and federal tax filing for low income However, you can deduct the full cost of the following meals. Free state and federal tax filing for low income Meals whose value you include in an employee's wages. Free state and federal tax filing for low income Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Free state and federal tax filing for low income This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. Free state and federal tax filing for low income Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Free state and federal tax filing for low income Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Free state and federal tax filing for low income Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). Free state and federal tax filing for low income This does not include meals you furnish on vessels primarily providing luxury water transportation. Free state and federal tax filing for low income Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Free state and federal tax filing for low income This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. Free state and federal tax filing for low income Employee benefit programs. Free state and federal tax filing for low income   Employee benefit programs include the following. Free state and federal tax filing for low income Accident and health plans. Free state and federal tax filing for low income Adoption assistance. Free state and federal tax filing for low income Cafeteria plans. Free state and federal tax filing for low income Dependent care assistance. Free state and federal tax filing for low income Education assistance. Free state and federal tax filing for low income Life insurance coverage. Free state and federal tax filing for low income Welfare benefit funds. Free state and federal tax filing for low income   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Free state and federal tax filing for low income For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. Free state and federal tax filing for low income ). Free state and federal tax filing for low income Life insurance coverage. Free state and federal tax filing for low income   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. Free state and federal tax filing for low income See Regulations section 1. Free state and federal tax filing for low income 264-1 for more information. Free state and federal tax filing for low income Welfare benefit funds. Free state and federal tax filing for low income   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. Free state and federal tax filing for low income Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Free state and federal tax filing for low income   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Free state and federal tax filing for low income If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Free state and federal tax filing for low income   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Free state and federal tax filing for low income The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Free state and federal tax filing for low income The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. Free state and federal tax filing for low income These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Free state and federal tax filing for low income   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Free state and federal tax filing for low income Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. Free state and federal tax filing for low income However, if the employee performs no services, treat the amount you advanced as a loan. Free state and federal tax filing for low income If the employee does not repay the loan, treat it as income to the employee. Free state and federal tax filing for low income Below-market interest rate loans. Free state and federal tax filing for low income   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. Free state and federal tax filing for low income See Below-Market Loans in chapter 4. Free state and federal tax filing for low income Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. Free state and federal tax filing for low income The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. Free state and federal tax filing for low income You can claim the deduction only for the tax year in which your employee includes the property's value in income. Free state and federal tax filing for low income Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. Free state and federal tax filing for low income You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. Free state and federal tax filing for low income Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. Free state and federal tax filing for low income These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Free state and federal tax filing for low income Restricted property. Free state and federal tax filing for low income   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. Free state and federal tax filing for low income However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. Free state and federal tax filing for low income    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Free state and federal tax filing for low income This means that the recipient is not likely to have to give up his or her rights in the property in the future. Free state and federal tax filing for low income Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Free state and federal tax filing for low income However, your deduction may be limited. Free state and federal tax filing for low income If you make the payment under an accountable plan, deduct it in the category of the expense paid. Free state and federal tax filing for low income For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Free state and federal tax filing for low income If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Free state and federal tax filing for low income See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. Free state and federal tax filing for low income Sick and Vacation Pay Sick pay. Free state and federal tax filing for low income   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Free state and federal tax filing for low income However, your deduction is limited to amounts not compensated by insurance or other means. Free state and federal tax filing for low income Vacation pay. Free state and federal tax filing for low income   Vacation pay is an employee benefit. Free state and federal tax filing for low income It includes amounts paid for unused vacation leave. Free state and federal tax filing for low income You can deduct vacation pay only in the tax year in which the employee actually receives it. Free state and federal tax filing for low income This rule applies regardless of whether you use the cash or accrual method of accounting. Free state and federal tax filing for low income Prev  Up  Next   Home   More Online Publications
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Unsolicited commercial e-mail, usually called spam, is not just unwanted, it can be offensive. Pornographic spam causes many consumer complaints. Decrease the number of spam e-mails you receive by making it difficult for spammers to get and use your e-mail address.

  • Never reply to a spam e-mail. 
  • Don't use an obvious e-mail address, such as JaneDoe@isp.com. Instead use numbers or other digits, such as Jane4oe6@isp.com.
  • Use one e-mail address for close friends and family and another for everyone else. Free addresses are available from Yahoo! and Hotmail. You can also get a disposable forwarding address from the Spam Motel. If an address attracts too much spam, get rid of it and establish a new one.
  • Don't post your e-mail address on a public web page. Spammers use software that harvests text addresses. Substitute "janedoe at isp.com" for "janedoe@isp.com." Or display your address as a graphic image, not text.
  • Don't enter your address on a website before you check its privacy policy.
  • Uncheck any check boxes. These often grant the site or its partners permission to contact you.
  • Don't click on an e-mail's "unsubscribe" link unless you trust the sender. This action tells the sender you're there.
  • Never forward chain letters, petitions or virus warnings. All could be a spammer's trick to collect addresses.
  • Disable your e-mail "preview pane." This stops spam from reporting to its sender that you've received it.
  • Choose an Internet Service Provider (ISP) that filters e-mail. If you get lots of spam, your ISP may not be filtering effectively.
  • Use spam-blocking software. Web browser software often includes free filtering options. You can also purchase special software that will accomplish this task.
  • Report spam. Alert your ISP that spam is slipping through its filters. The Federal Trade Commission (FTC) also wants to know about "unsolicited commercial e-mail." Forward spam to spam@uce.gov.

Be Suspicious of Mass E-mails

Many mass e-mails contain false alarms, misleading requests for donations or fictitious offers of money and free goods. You can check the validity of almost any mass e-mail at the Snopes website. Don't forward an e-mail unless you're sure that it contains accurate information. Not only do such e-mails confuse recipients, they are often used to collect e-mail addresses for spammers.

E-mail Data Breach

Do you ever share your e-mail address with your favorite retailer to be notified of sales, coupons, and new arrivals? What happens if the company’s e-mail database is hacked? You should receive a notice from the company to let you know about the data breach. After that, you may see an increase in phishing e-mail you receive. Your best advice is to “do nothing”: don’t respond or verify personal information.

The Free State And Federal Tax Filing For Low Income

Free state and federal tax filing for low income Publication 334 - Additional Material Prev  Up  Next   Home   More Online Publications