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Free State Taxes And Federal

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Free State Taxes And Federal

Free state taxes and federal 3. Free state taxes and federal   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Free state taxes and federal Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Free state taxes and federal An exclusion from gross income is generally income you receive that is not included in your U. Free state taxes and federal S. Free state taxes and federal income and is not subject to U. Free state taxes and federal S. Free state taxes and federal tax. Free state taxes and federal This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Free state taxes and federal Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Free state taxes and federal Useful Items - You may want to see: Publication 54 Tax Guide for U. Free state taxes and federal S. Free state taxes and federal Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Free state taxes and federal Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Free state taxes and federal Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Free state taxes and federal The exclusion is $97,600 in 2013. Free state taxes and federal In addition, you may be able to exclude or deduct certain foreign housing amounts. Free state taxes and federal You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Free state taxes and federal For more information, see Publication 54. Free state taxes and federal Foreign country. Free state taxes and federal    A foreign country is any territory under the sovereignty of a government other than that of the United States. Free state taxes and federal   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Free state taxes and federal It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Free state taxes and federal   The term “foreign country” does not include U. Free state taxes and federal S. Free state taxes and federal possessions or territories. Free state taxes and federal It does not include the Antarctic region. Free state taxes and federal Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Free state taxes and federal Interest Income Interest income that is not connected with a U. Free state taxes and federal S. Free state taxes and federal trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Free state taxes and federal State and local government obligations. Free state taxes and federal   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Free state taxes and federal S. Free state taxes and federal possession, generally is not included in income. Free state taxes and federal However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Free state taxes and federal Portfolio interest. Free state taxes and federal   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Free state taxes and federal To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Free state taxes and federal Note. Free state taxes and federal For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Free state taxes and federal Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Free state taxes and federal Obligations in registered form. Free state taxes and federal   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Free state taxes and federal   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Free state taxes and federal   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Free state taxes and federal For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Free state taxes and federal Obligations not in registered form. Free state taxes and federal    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Free state taxes and federal A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Free state taxes and federal   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Free state taxes and federal In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Free state taxes and federal Interest that does not qualify as portfolio interest. Free state taxes and federal   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Free state taxes and federal You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Free state taxes and federal Contingent interest. Free state taxes and federal   Portfolio interest does not include contingent interest. Free state taxes and federal Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Free state taxes and federal For exceptions, see Internal Revenue Code section 871(h)(4)(C). Free state taxes and federal Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Free state taxes and federal Related persons. Free state taxes and federal   Related persons include the following. Free state taxes and federal Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Free state taxes and federal ), and lineal descendants (children, grandchildren, etc. Free state taxes and federal ). Free state taxes and federal Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Free state taxes and federal Certain corporations, partnerships, and other entities. Free state taxes and federal For details, see Nondeductible Loss in chapter 2 of Publication 544. Free state taxes and federal Exception for existing debt. Free state taxes and federal   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Free state taxes and federal Dividend Income The following dividend income is exempt from the 30% tax. Free state taxes and federal Certain dividends paid by foreign corporations. Free state taxes and federal   There is no 30% tax on U. Free state taxes and federal S. Free state taxes and federal source dividends you receive from a foreign corporation. Free state taxes and federal See Second exception under Dividends in chapter 2 for how to figure the amount of U. Free state taxes and federal S. Free state taxes and federal source dividends. Free state taxes and federal Certain interest-related dividends. Free state taxes and federal   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Free state taxes and federal The mutual fund will designate in writing which dividends are interest-related dividends. Free state taxes and federal Certain short-term capital gain dividends. Free state taxes and federal   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Free state taxes and federal The mutual fund will designate in writing which dividends are short-term capital gain dividends. Free state taxes and federal This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Free state taxes and federal Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Free state taxes and federal S. Free state taxes and federal source income may be exempt from U. Free state taxes and federal S. Free state taxes and federal tax, but only if you meet one of the situations discussed next. Free state taxes and federal Employees of foreign persons, organizations, or offices. Free state taxes and federal   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Free state taxes and federal S. Free state taxes and federal sources and is tax exempt if you meet all three of the following conditions. Free state taxes and federal You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Free state taxes and federal S. Free state taxes and federal corporation, a U. Free state taxes and federal S. Free state taxes and federal partnership, or a U. Free state taxes and federal S. Free state taxes and federal citizen or resident. Free state taxes and federal You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Free state taxes and federal Your pay for these services is not more than $3,000. Free state taxes and federal If you do not meet all three conditions, your income from personal services performed in the United States is U. Free state taxes and federal S. Free state taxes and federal source income and is taxed according to the rules in chapter 4. Free state taxes and federal   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Free state taxes and federal To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Free state taxes and federal If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Free state taxes and federal   A day means a calendar day during any part of which you are physically present in the United States. Free state taxes and federal Example 1. Free state taxes and federal During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Free state taxes and federal S. Free state taxes and federal partnership. Free state taxes and federal Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Free state taxes and federal That office paid him a total gross salary of $2,800 for those services. Free state taxes and federal During 2013, he was not engaged in a trade or business in the United States. Free state taxes and federal The salary is not considered U. Free state taxes and federal S. Free state taxes and federal source income and is exempt from U. Free state taxes and federal S. Free state taxes and federal tax. Free state taxes and federal Example 2. Free state taxes and federal The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Free state taxes and federal He received $2,875 in 2013, and $1,625 in 2014. Free state taxes and federal During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Free state taxes and federal Henry's salary is U. Free state taxes and federal S. Free state taxes and federal source income and is taxed under the rules in chapter 4. Free state taxes and federal Crew members. Free state taxes and federal   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Free state taxes and federal S. Free state taxes and federal possession is not U. Free state taxes and federal S. Free state taxes and federal source income and is exempt from U. Free state taxes and federal S. Free state taxes and federal tax. Free state taxes and federal This exemption does not apply to compensation for services performed on foreign aircraft. Free state taxes and federal Students and exchange visitors. Free state taxes and federal   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Free state taxes and federal   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Free state taxes and federal It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Free state taxes and federal   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Free state taxes and federal Foreign employer. Free state taxes and federal   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Free state taxes and federal S. Free state taxes and federal possession by a U. Free state taxes and federal S. Free state taxes and federal corporation, a U. Free state taxes and federal S. Free state taxes and federal partnership, or an individual who is a U. Free state taxes and federal S. Free state taxes and federal citizen or resident. Free state taxes and federal   The term “foreign employer” does not include a foreign government. Free state taxes and federal Pay from a foreign government that is exempt from U. Free state taxes and federal S. Free state taxes and federal income tax is discussed in chapter 10. Free state taxes and federal Income from certain annuities. Free state taxes and federal   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Free state taxes and federal S. Free state taxes and federal income tax if you meet both of the following conditions. Free state taxes and federal You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Free state taxes and federal At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Free state taxes and federal S. Free state taxes and federal citizens or residents. Free state taxes and federal   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Free state taxes and federal S. Free state taxes and federal citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Free state taxes and federal   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Free state taxes and federal Income affected by treaties. Free state taxes and federal   Income of any kind that is exempt from U. Free state taxes and federal S. Free state taxes and federal tax under a treaty to which the United States is a party is excluded from your gross income. Free state taxes and federal Income on which the tax is only limited by treaty, however, is included in gross income. Free state taxes and federal See chapter 9. Free state taxes and federal Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Free state taxes and federal Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Free state taxes and federal If you are married and file a joint return, you may be able to exclude up to $500,000. Free state taxes and federal For information on the requirements for this exclusion, see Publication 523. Free state taxes and federal This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Free state taxes and federal Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Free state taxes and federal The rules discussed here apply to both resident and nonresident aliens. Free state taxes and federal If a nonresident alien receives a grant that is not from U. Free state taxes and federal S. Free state taxes and federal sources, it is not subject to U. Free state taxes and federal S. Free state taxes and federal tax. Free state taxes and federal See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Free state taxes and federal S. Free state taxes and federal sources. Free state taxes and federal A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Free state taxes and federal Candidate for a degree. Free state taxes and federal   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Free state taxes and federal Eligible educational institution. Free state taxes and federal   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Free state taxes and federal Qualified education expenses. Free state taxes and federal   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Free state taxes and federal These items must be required of all students in your course of instruction. Free state taxes and federal However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Free state taxes and federal Expenses that do not qualify. Free state taxes and federal   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Free state taxes and federal This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Free state taxes and federal Scholarship or fellowship amounts used to pay these costs are taxable. Free state taxes and federal Amounts used to pay expenses that do not qualify. Free state taxes and federal   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Free state taxes and federal Payment for services. Free state taxes and federal   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Free state taxes and federal This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Free state taxes and federal Example. Free state taxes and federal On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Free state taxes and federal As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Free state taxes and federal Of the $2,500 scholarship, $1,000 represents payment for her services. Free state taxes and federal Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Free state taxes and federal Prev  Up  Next   Home   More Online Publications
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The Free State Taxes And Federal

Free state taxes and federal Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Free state taxes and federal Please click the link to view the image. Free state taxes and federal Form 1040A, page 1, for Joshua A. Free state taxes and federal Blake This image is too large to be displayed in the current screen. Free state taxes and federal Please click the link to view the image. Free state taxes and federal Form 1040A, page 2, for Joshua A. Free state taxes and federal Blake This image is too large to be displayed in the current screen. Free state taxes and federal Please click the link to view the image. Free state taxes and federal Form 8615 for Joshua A. Free state taxes and federal Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Free state taxes and federal Enter the amount from Form 1040A, line 27 1. Free state taxes and federal 48,800*       2. Free state taxes and federal Enter the amount from Form 1040A, line 9b 2. Free state taxes and federal 300*           3. Free state taxes and federal Enter the amount from Form 1040A, line 10 3. Free state taxes and federal 200*           4. Free state taxes and federal Add lines 2 and 3 4. Free state taxes and federal 500       5. Free state taxes and federal Subtract line 4 from line 1. Free state taxes and federal If zero or less, enter -0- 5. Free state taxes and federal 48,300       6. Free state taxes and federal Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Free state taxes and federal 48,800*         $48,600 if head of household. Free state taxes and federal                   7. Free state taxes and federal Enter the smaller of line 5 or line 6 7. Free state taxes and federal 48,300       8. Free state taxes and federal Subtract line 7 from line 6. Free state taxes and federal This amount is taxed at 0% 8. Free state taxes and federal   500       9. Free state taxes and federal Enter the smaller of line 1 or line 4 9. Free state taxes and federal 500       10. Free state taxes and federal Enter the amount from line 8 10. Free state taxes and federal   500       11. Free state taxes and federal Subtract line 10 from line 9 11. Free state taxes and federal  -0-       12. Free state taxes and federal Multiply line 11 by 15% (. Free state taxes and federal 15) 12. Free state taxes and federal -0-   13. Free state taxes and federal Use the Tax Table to figure the tax on the amount on line 5. Free state taxes and federal Enter the tax here 13. Free state taxes and federal 6,356   14. Free state taxes and federal Add lines 12 and 13 14. Free state taxes and federal 6,356   15. Free state taxes and federal Use the Tax Table to figure the tax on the amount on line 1. Free state taxes and federal Enter the tax here 15. Free state taxes and federal 6,431   16. Free state taxes and federal Tax on all taxable income. Free state taxes and federal Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Free state taxes and federal 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Free state taxes and federal Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Free state taxes and federal Enter the amount from Form 1040A, line 27 1. Free state taxes and federal 1,650*       2. Free state taxes and federal Enter the amount from Form 1040A, line 9b 2. Free state taxes and federal 750*           3. Free state taxes and federal Enter the amount from Form 1040A, line 10 3. Free state taxes and federal 500*           4. Free state taxes and federal Add lines 2 and 3 4. Free state taxes and federal 1,250       5. Free state taxes and federal Subtract line 4 from line 1. Free state taxes and federal If zero or less, enter -0- 5. Free state taxes and federal  400       6. Free state taxes and federal Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Free state taxes and federal 1,650*         $48,600 if head of household. Free state taxes and federal                   7. Free state taxes and federal Enter the smaller of line 5 or line 6 7. Free state taxes and federal   400       8. Free state taxes and federal Subtract line 7 from line 6. Free state taxes and federal This amount is taxed at 0% 8. Free state taxes and federal 1,250       9. Free state taxes and federal Enter the smaller of line 1 or line 4 9. Free state taxes and federal 1,250       10. Free state taxes and federal Enter the amount from line 8 10. Free state taxes and federal 1,250       11. Free state taxes and federal Subtract line 10 from line 9 11. Free state taxes and federal -0-       12. Free state taxes and federal Multiply line 11 by 15% (. Free state taxes and federal 15) 12. Free state taxes and federal -0-   13. Free state taxes and federal Use the Tax Table to figure the tax on the amount on line 5. Free state taxes and federal Enter the tax here 13. Free state taxes and federal 41*   14. Free state taxes and federal Add lines 12 and 13 14. Free state taxes and federal 41   15. Free state taxes and federal Use the Tax Table to figure the tax on the amount on line 1. Free state taxes and federal Enter the tax here 15. Free state taxes and federal 166*   16. Free state taxes and federal Tax on all taxable income. Free state taxes and federal Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Free state taxes and federal 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Free state taxes and federal Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Free state taxes and federal Enter the amount from Form 1040A, line 27 1. Free state taxes and federal 2,450       2. Free state taxes and federal Enter the amount from Form 1040A, line 9b 2. Free state taxes and federal 1,050           3. Free state taxes and federal Enter the amount from Form 1040A, line 10 3. Free state taxes and federal 700           4. Free state taxes and federal Add lines 2 and 3 4. Free state taxes and federal 1,750       5. Free state taxes and federal Subtract line 4 from line 1. Free state taxes and federal If zero or less, enter -0- 5. Free state taxes and federal    700       6. Free state taxes and federal Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Free state taxes and federal 2,450         $48,600 if head of household. Free state taxes and federal                   7. Free state taxes and federal Enter the smaller of line 5 or line 6 7. Free state taxes and federal  700       8. Free state taxes and federal Subtract line 7 from line 6. Free state taxes and federal This amount is taxed at 0% 8. Free state taxes and federal 1,750       9. Free state taxes and federal Enter the smaller of line 1 or line 4 9. Free state taxes and federal 1,750       10. Free state taxes and federal Enter the amount from line 8 10. Free state taxes and federal 1,750       11. Free state taxes and federal Subtract line 10 from line 9 11. Free state taxes and federal -0-       12. Free state taxes and federal Multiply line 11 by 15% (. Free state taxes and federal 15) 12. Free state taxes and federal -0-   13. Free state taxes and federal Use the Tax Table to figure the tax on the amount on line 5. Free state taxes and federal Enter the tax here 13. Free state taxes and federal  71   14. Free state taxes and federal Add lines 12 and 13 14. Free state taxes and federal  71   15. Free state taxes and federal Use the Tax Table to figure the tax on the amount on line 1. Free state taxes and federal Enter the tax here 15. Free state taxes and federal 246   16. Free state taxes and federal Tax on all taxable income. Free state taxes and federal Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Free state taxes and federal  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free state taxes and federal Free help with your tax return. Free state taxes and federal   You can get free help preparing your return nationwide from IRS-certified volunteers. Free state taxes and federal The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free state taxes and federal The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state taxes and federal Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free state taxes and federal In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free state taxes and federal To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free state taxes and federal gov, download the IRS2Go app, or call 1-800-906-9887. Free state taxes and federal   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free state taxes and federal To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free state taxes and federal aarp. Free state taxes and federal org/money/taxaide or call 1-888-227-7669. Free state taxes and federal For more information on these programs, go to IRS. Free state taxes and federal gov and enter “VITA” in the search box. Free state taxes and federal Internet. Free state taxes and federal    IRS. Free state taxes and federal gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free state taxes and federal Download the free IRS2Go app from the iTunes app store or from Google Play. Free state taxes and federal Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free state taxes and federal Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free state taxes and federal gov or download the IRS2Go app and select the Refund Status option. Free state taxes and federal The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state taxes and federal Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free state taxes and federal You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state taxes and federal The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state taxes and federal Use the Interactive Tax Assistant (ITA) to research your tax questions. Free state taxes and federal No need to wait on the phone or stand in line. Free state taxes and federal The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free state taxes and federal When you reach the response screen, you can print the entire interview and the final response for your records. Free state taxes and federal New subject areas are added on a regular basis. Free state taxes and federal  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free state taxes and federal gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free state taxes and federal You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free state taxes and federal The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free state taxes and federal When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free state taxes and federal Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free state taxes and federal You can also ask the IRS to mail a return or an account transcript to you. Free state taxes and federal Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free state taxes and federal gov or by calling 1-800-908-9946. Free state taxes and federal Tax return and tax account transcripts are generally available for the current year and the past three years. Free state taxes and federal Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free state taxes and federal Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free state taxes and federal If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free state taxes and federal Check the status of your amended return using Where's My Amended Return? Go to IRS. Free state taxes and federal gov and enter Where's My Amended Return? in the search box. Free state taxes and federal You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state taxes and federal It can take up to 3 weeks from the date you mailed it to show up in our system. Free state taxes and federal Make a payment using one of several safe and convenient electronic payment options available on IRS. Free state taxes and federal gov. Free state taxes and federal Select the Payment tab on the front page of IRS. Free state taxes and federal gov for more information. Free state taxes and federal Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free state taxes and federal Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free state taxes and federal gov. Free state taxes and federal Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free state taxes and federal Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free state taxes and federal gov. Free state taxes and federal Request an Electronic Filing PIN by going to IRS. Free state taxes and federal gov and entering Electronic Filing PIN in the search box. Free state taxes and federal Download forms, instructions and publications, including accessible versions for people with disabilities. Free state taxes and federal Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free state taxes and federal gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free state taxes and federal An employee can answer questions about your tax account or help you set up a payment plan. Free state taxes and federal Before you visit, check the Office Locator on IRS. Free state taxes and federal gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free state taxes and federal If you have a special need, such as a disability, you can request an appointment. Free state taxes and federal Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free state taxes and federal Apply for an Employer Identification Number (EIN). Free state taxes and federal Go to IRS. Free state taxes and federal gov and enter Apply for an EIN in the search box. Free state taxes and federal Read the Internal Revenue Code, regulations, or other official guidance. Free state taxes and federal Read Internal Revenue Bulletins. Free state taxes and federal Sign up to receive local and national tax news and more by email. Free state taxes and federal Just click on “subscriptions” above the search box on IRS. Free state taxes and federal gov and choose from a variety of options. Free state taxes and federal    Phone. Free state taxes and federal You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free state taxes and federal Download the free IRS2Go app from the iTunes app store or from Google Play. Free state taxes and federal Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free state taxes and federal gov, or download the IRS2Go app. Free state taxes and federal Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free state taxes and federal The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free state taxes and federal Most VITA and TCE sites offer free electronic filing. Free state taxes and federal Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free state taxes and federal Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free state taxes and federal Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free state taxes and federal If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free state taxes and federal The IRS issues more than 9 out of 10 refunds in less than 21 days. Free state taxes and federal Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free state taxes and federal Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free state taxes and federal The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free state taxes and federal Note, the above information is for our automated hotline. Free state taxes and federal Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free state taxes and federal Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free state taxes and federal You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free state taxes and federal It can take up to 3 weeks from the date you mailed it to show up in our system. Free state taxes and federal Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free state taxes and federal You should receive your order within 10 business days. Free state taxes and federal Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free state taxes and federal If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free state taxes and federal Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free state taxes and federal The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free state taxes and federal These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free state taxes and federal    Walk-in. Free state taxes and federal You can find a selection of forms, publications and services — in-person. Free state taxes and federal Products. Free state taxes and federal You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free state taxes and federal Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free state taxes and federal Services. Free state taxes and federal You can walk in to your local TAC for face-to-face tax help. Free state taxes and federal An employee can answer questions about your tax account or help you set up a payment plan. Free state taxes and federal Before visiting, use the Office Locator tool on IRS. Free state taxes and federal gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free state taxes and federal    Mail. Free state taxes and federal You can send your order for forms, instructions, and publications to the address below. Free state taxes and federal You should receive a response within 10 business days after your request is received. Free state taxes and federal Internal Revenue Service 1201 N. Free state taxes and federal Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free state taxes and federal The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free state taxes and federal Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free state taxes and federal   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free state taxes and federal We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free state taxes and federal You face (or your business is facing) an immediate threat of adverse action. Free state taxes and federal You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free state taxes and federal   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free state taxes and federal Here's why we can help: TAS is an independent organization within the IRS. Free state taxes and federal Our advocates know how to work with the IRS. Free state taxes and federal Our services are free and tailored to meet your needs. Free state taxes and federal We have offices in every state, the District of Columbia, and Puerto Rico. Free state taxes and federal   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free state taxes and federal   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free state taxes and federal If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free state taxes and federal Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free state taxes and federal Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free state taxes and federal Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free state taxes and federal Prev  Up  Next   Home   More Online Publications