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 Tax Filing Back Taxes

1040x ExampleHow To Amend A Tax Return 2011Irs 1040 Form1040a Tax Form 2011H&r Block At Home FreeFile 1040ez Online1040 Es1040nr InstructionsFiling State Income Tax ReturnState Income Tax HelpEz State Tax FormFree 2012 Tax ReturnFree Tax Filing For Low IncomeTurbotax For Military2007 Tax Return2009 Tax Forms 1040Tax Act 2012 Free DownloadDo Military Pay Taxes2008 1040xFreetaxusa 2010Irs Gov 1040ezIncome Tax Forms 1040ezHow To Fill Out A 1040x Tax Amendment FormEz1040Free State Tax Filing Only State ReturnsFederal And State Taxes Free2013 Tax Form 1040xHow Can I File Taxes For 2012Wwwhrblock Com1040ez Free OnlineEstimated Tax Payments 1040esFile Taxes Online For FreeState Taxes Free1090ez Form2011 Tax Forms 10402010 1040ez FormIrs Tax ExtensionFreefilefillableforms ComFiling 2010 Taxes Late Online FreeHow To File 2006 Taxes Online Free

Free Tax Filing Back Taxes

Free tax filing back taxes Index A Accrued leave payment Disability retirement and, Accrued leave payment. Free tax filing back taxes Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Free tax filing back taxes F Form W-2 Dependent care benefits, Statement for employee. Free tax filing back taxes Free tax services, Free help with your tax return. Free tax filing back taxes H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Free tax filing back taxes Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free tax filing back taxes VA disability benefits, VA disability benefits. Free tax filing back taxes Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Free tax filing back taxes Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Free tax filing back taxes T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Free tax filing back taxes W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications

Tax Topic Index

Topic 123

These Tax Topics contain general individual and business tax information. If you don't find the answer to your question below, also check Frequently Asked Questions, Interactive Tax Assistant (ITA) and Tax Trails.

IRS Help Available Topic 100
IRS Services – Volunteer Tax Assistance, Outreach Programs and Identity Theft Topic 101
Tax Assistance for Individuals with Disabilities and the Deaf and Hard of Hearing Topic 102
Tax Help for Small Businesses and the Self-Employed Topic 103
Taxpayer Advocate Service – Your Voice at the IRS Topic 104
Armed Forces Tax Information Topic 105
Tax Relief in Disaster Situations Topic 107
IRS Procedures Topic 150
Your Appeal Rights Topic 151
Refund Information Topic 152
What To Do if You Haven't Filed Your Tax Return Topic 153
Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received) Topic 154
Forms and Publications – How to Order Topic 155
Copy of Your Tax Return – How to Get One Topic 156
Change of Address – How to Notify the IRS Topic 157
Ensuring Proper Credit of Payments Topic 158
Prior Year(s) Form W-2 (How to Get a Copy) Topic 159
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) Topic 160
Collection Topic 200
The Collection Process Topic 201
Tax Payment Options Topic 202
Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts Topic 203
Offers In Compromise Topic 204
Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) Topic 205
Dishonored Payments Topic 206
Alternative Filing Methods Topic 250
Substitute Tax Forms Topic 253
How to Choose a Tax Return Preparer Topic 254
Self-Select PIN Signature Method for Online Registration Topic 255
General Information Topic 300
When, Where, and How to File Topic 301
Checklist of Common Errors When Preparing Your Tax Return Topic 303
Extensions of Time to File Your Tax Return Topic 304
Recordkeeping Topic 305
Penalty for Underpayment of Estimated Tax Topic 306
Backup Withholding Topic 307
Amended Returns Topic 308
Roth IRA Contributions Topic 309
Coverdell Education Savings Accounts Topic 310
Power of Attorney Information Topic 311
Disclosure Authorizations Topic 312
Qualified Tuition Programs (QTPs) Topic 313
Which Forms to File Topic 350
Which Form – 1040, 1040A, or 1040EZ? Topic 352
Decedents Topic 356
Types of Income Topic 400
Wages and Salaries Topic 401
Interest Received Topic 403
Dividends Topic 404
Business Income Topic 407
Capital Gains and Losses Topic 409
Pensions and Annuities Topic 410
Pensions – The General Rule and the Simplified Method Topic 411
Lump-Sum Distributions Topic 412
Rollovers from Retirement Plans Topic 413
Rental Income and Expenses Topic 414
Renting Residential and Vacation Property Topic 415
Farming and Fishing Income Topic 416
Earnings for Clergy Topic 417
Unemployment Compensation Topic 418
Gambling Income and Losses Topic 419
Bartering Income Topic 420
Scholarship and Fellowship Grants Topic 421
Social Security and Equivalent Railroad Retirement Benefits Topic 423
401(k) Plans Topic 424
Passive Activities – Losses and Credits Topic 425
Stock Options Topic 427
Traders in Securities (Information for Form 1040 Filers) Topic 429
Receipt of Stock in a Demutualization Topic 430
Canceled Debt – Is It Taxable or Not? Topic 431
Adjustments to Income Topic 450
Individual Retirement Arrangements (IRAs) Topic 451
Alimony Paid Topic 452
Bad Debt Deduction Topic 453
Moving Expenses Topic 455
Student Loan Interest Deduction Topic 456
Tuition and Fees Deduction Topic 457
Educator Expense Deduction Topic 458
Itemized Deductions Topic 500
Should I Itemize? Topic 501
Medical and Dental Expenses Topic 502
Deductible Taxes Topic 503
Home Mortgage Points Topic 504
Interest Expense Topic 505
Charitable Contributions Topic 506
Miscellaneous Expenses Topic 508
Business Use of Home Topic 509
Business Use of Car Topic 510
Business Travel Expenses Topic 511
Business Entertainment Expenses Topic 512
Educational Expenses Topic 513
Employee Business Expenses Topic 514
Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) Topic 515
Tax Computation Topic 550
Standard Deduction Topic 551
Tax and Credits Figured by the IRS Topic 552
Tax on a Child's Investment Income Topic 553
Self-Employment Tax Topic 554
Alternative Minimum Tax Topic 556
Additional Tax on Early Distributions from Traditional and ROTH IRAs Topic 557
Additional Tax on Early Distributions from Retirement Plans, Other Than IRAs Topic 558
Net Investment Income Tax Topic 559
Additional Medicare Tax Topic 560
Tax Credits Topic 600
Earned Income Credit Topic 601
Child and Dependent Care Credit Topic 602
Adoption Credit and Adoption Assistance Programs Topic 607
Excess Social Security and RRTA Tax Withheld Topic 608
Retirement Savings Contributions Credit Topic 610
Repayment of the First-time Homebuyer Credit Topic 611
IRS Notices Topic 650
Notices – What to Do Topic 651
Notice of Underreported Income – CP-2000 Topic 652
IRS Notices and Bills, Penalties and Interest Charges Topic 653
Basis of Assets, Depreciation, and Sale of Assets Topic 700
Sale of Your Home Topic 701
Basis of Assets Topic 703
Depreciation Topic 704
Installment Sales Topic 705
Employer Tax Information Topic 750
Social Security and Medicare Withholding Rates Topic 751
Form W-2 – Where, When, and How to File Topic 752
Form W-4 – Employee's Withholding Allowance Certificate Topic 753
Employer Identification Number (EIN) – How to Apply Topic 755
Employment Taxes for Household Employees Topic 756
Forms 941 and 944 – Deposit Requirements Topic 757
Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return Topic 758
Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements Topic 759
Reporting and Deposit Requirements for Agricultural Employers Topic 760
Tips – Withholding and Reporting Topic 761
Independent Contractor vs. Employee Topic 762
The Affordable Care Act Topic 763
Electronic Media Filers – 1099 Series and Related Information Returns Topic 800
Who Must File Information Returns Electronically Topic 801
Applications, Forms, and Information Topic 802
Waivers and Extensions Topic 803
Test Files and Combined Federal and State Filing Topic 804
Electronic Filing of Information Returns Topic 805
Tax Information for Aliens and U.S. Citizens Living Abroad Topic 850
Resident and Nonresident Aliens Topic 851
Foreign Tax Credit Topic 856
Individual Taxpayer Identification Number (ITIN) – Form W-7 Topic 857
Alien Tax Clearance Topic 858
Tax Information for Residents of Puerto Rico Topic 900
Is a Person With Income from Puerto Rican Sources Required to File a U.S. Federal Income Tax Return? Topic 901
Credits and Deductions for Taxpayers With Puerto Rican Source Income That is Exempt From U.S. Tax Topic 902
Federal Employment Tax in Puerto Rico Topic 903
Tax Assistance for Residents of Puerto Rico Topic 904

Page Last Reviewed or Updated: March 20, 2014

The Free Tax Filing Back Taxes

Free tax filing back taxes Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. Free tax filing back taxes Ordering forms and publications. Free tax filing back taxes Tax questions. Free tax filing back taxes All material in this publication may be reprinted freely. Free tax filing back taxes A citation to Your Federal Income Tax (2013) would be appropriate. Free tax filing back taxes The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. Free tax filing back taxes However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Free tax filing back taxes This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. Free tax filing back taxes Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. Free tax filing back taxes All taxpayers have important rights when working with the IRS. Free tax filing back taxes These rights are described in Your Rights as a Taxpayer in the back of this publication. Free tax filing back taxes What's New This section summarizes important tax changes that took effect in 2013. Free tax filing back taxes Most of these changes are discussed in more detail throughout this publication. Free tax filing back taxes Future developments. Free tax filing back taxes  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. Free tax filing back taxes irs. Free tax filing back taxes gov/pub17. Free tax filing back taxes Additional Medicare Tax. Free tax filing back taxes  Beginning in 2013, a 0. Free tax filing back taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Free tax filing back taxes See Form 8959 and its instructions. Free tax filing back taxes Net Investment Income Tax. Free tax filing back taxes  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free tax filing back taxes The NIIT is 3. Free tax filing back taxes 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. Free tax filing back taxes See Form 8960 and its instructions. Free tax filing back taxes Change in tax rates. Free tax filing back taxes  The highest tax rate is 39. Free tax filing back taxes 6%. Free tax filing back taxes For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. Free tax filing back taxes Tax rate on net capital gain and qualified dividends. Free tax filing back taxes  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Free tax filing back taxes See chapter 16. Free tax filing back taxes Medical and dental expenses. Free tax filing back taxes  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. Free tax filing back taxes 5% if either you or your spouse is age 65 or older). Free tax filing back taxes See chapter 21. Free tax filing back taxes Personal exemption amount increased for certain taxpayers. Free tax filing back taxes  Your personal exemption is increased to $3,900. Free tax filing back taxes But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Free tax filing back taxes See chapter 3. Free tax filing back taxes Limit on itemized deductions. Free tax filing back taxes  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. Free tax filing back taxes See chapter 29. Free tax filing back taxes Same-sex marriages. Free tax filing back taxes  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Free tax filing back taxes See chapter 2. Free tax filing back taxes If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Free tax filing back taxes For details on filing amended returns, see chapter 1. Free tax filing back taxes Health flexible spending arrangements (FSAs). Free tax filing back taxes  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. Free tax filing back taxes See chapter 5. Free tax filing back taxes Expiring credits. Free tax filing back taxes  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. Free tax filing back taxes You cannot claim either one on your 2013 return. Free tax filing back taxes See chapter 37. Free tax filing back taxes Ponzi-type investment schemes. Free tax filing back taxes  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. Free tax filing back taxes See chapter 25. Free tax filing back taxes Home office deduction simplified method. Free tax filing back taxes  If you can take a home office deduction, you may be able to use a simplified method to figure it. Free tax filing back taxes See Publication 587. Free tax filing back taxes Standard mileage rates. Free tax filing back taxes  The 2013 rate for business use of your car is increased to 56½ cents a mile. Free tax filing back taxes See chapter 26. Free tax filing back taxes The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. Free tax filing back taxes See chapter 21. Free tax filing back taxes The 2013 rate for use of your car to move is increased to 24 cents a mile. Free tax filing back taxes See Publication 521, Moving Expenses. Free tax filing back taxes Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. Free tax filing back taxes Many of these items are explained in more detail later in this publication. Free tax filing back taxes Enter your social security number (SSN). Free tax filing back taxes  Enter your SSN in the space provided on your tax form. Free tax filing back taxes If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. Free tax filing back taxes See chapter 1. Free tax filing back taxes Secure your tax records from identity theft. Free tax filing back taxes  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. Free tax filing back taxes An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. Free tax filing back taxes For more information about identity theft and how to reduce your risk from it, see chapter 1. Free tax filing back taxes Taxpayer identification numbers. Free tax filing back taxes  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. Free tax filing back taxes This applies even if the person was born in 2013. Free tax filing back taxes Generally, this number is the person's social security number (SSN). Free tax filing back taxes See chapter 1. Free tax filing back taxes Foreign source income. Free tax filing back taxes  If you are a U. Free tax filing back taxes S. Free tax filing back taxes citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. Free tax filing back taxes S. Free tax filing back taxes law. Free tax filing back taxes This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. Free tax filing back taxes This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). Free tax filing back taxes If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. Free tax filing back taxes For details, see Publication 54, Tax Guide for U. Free tax filing back taxes S. Free tax filing back taxes Citizens and Resident Aliens Abroad. Free tax filing back taxes Foreign financial assets. Free tax filing back taxes  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Free tax filing back taxes Check www. Free tax filing back taxes IRS. Free tax filing back taxes gov/form8938 for details. Free tax filing back taxes Automatic 6-month extension to file tax return. Free tax filing back taxes  You can use Form 4868, Application for Automatic Extension of Time To File U. Free tax filing back taxes S. Free tax filing back taxes Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. Free tax filing back taxes See chapter 1. Free tax filing back taxes Include your phone number on your return. Free tax filing back taxes  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Free tax filing back taxes Please enter your daytime telephone number on your tax form next to your signature and occupation. Free tax filing back taxes If you are filing a joint return, you can enter either your or your spouse's daytime phone number. Free tax filing back taxes Payment of taxes. Free tax filing back taxes   You can pay your taxes online, by phone, or by check or money order. Free tax filing back taxes You can make a direct transfer from your bank account or use a credit or debit card. Free tax filing back taxes If you e-file, you can schedule an electronic payment. Free tax filing back taxes See chapter 1. Free tax filing back taxes Faster ways to file your return. Free tax filing back taxes  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. Free tax filing back taxes You can use IRS e-file (electronic filing). Free tax filing back taxes See chapter 1. Free tax filing back taxes Free electronic filing. Free tax filing back taxes  You may be able to file your 2013 taxes online for free. Free tax filing back taxes See chapter 1. Free tax filing back taxes Change of address. Free tax filing back taxes  If you change your address, you should notify the IRS. Free tax filing back taxes See Change of Address in chapter 1. Free tax filing back taxes Refund on a late filed return. Free tax filing back taxes  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. Free tax filing back taxes See chapter 1. Free tax filing back taxes Frivolous tax returns. Free tax filing back taxes  The IRS has published a list of positions that are identified as frivolous. Free tax filing back taxes The penalty for filing a frivolous tax return is $5,000. Free tax filing back taxes See chapter 1. Free tax filing back taxes Filing erroneous claim for refund or credit. Free tax filing back taxes  You may have to pay a penalty if you file an erroneous claim for refund or credit. Free tax filing back taxes See chapter 1. Free tax filing back taxes Privacy Act and paperwork reduction information. Free tax filing back taxes   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Free tax filing back taxes A complete statement on this subject can be found in your tax form instructions. Free tax filing back taxes Customer service for taxpayers. Free tax filing back taxes  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. Free tax filing back taxes See How To Get Tax Help in the back of this publication. Free tax filing back taxes Preparer e-file mandate. Free tax filing back taxes  Most paid preparers must e-file returns they prepare and file. Free tax filing back taxes Your preparer may make you aware of this requirement and the options available to you. Free tax filing back taxes Treasury Inspector General for Tax Administration. Free tax filing back taxes   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). Free tax filing back taxes You can remain anonymous. Free tax filing back taxes Photographs of missing children. Free tax filing back taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax filing back taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax filing back taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free tax filing back taxes Introduction This publication covers the general rules for filing a federal income tax return. Free tax filing back taxes It supplements the information contained in your tax form instructions. Free tax filing back taxes It explains the tax law to make sure you pay only the tax you owe and no more. Free tax filing back taxes How this publication is arranged. Free tax filing back taxes   This publication closely follows Form 1040, U. Free tax filing back taxes S. Free tax filing back taxes Individual Income Tax Return. Free tax filing back taxes It is divided into six parts which cover different sections of Form 1040. Free tax filing back taxes Each part is further divided into chapters which generally discuss one line of the form. Free tax filing back taxes Do not worry if you file Form 1040A or Form 1040EZ. Free tax filing back taxes Anything included on a line of either of these forms is also included on Form 1040. Free tax filing back taxes   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. Free tax filing back taxes What is in this publication. Free tax filing back taxes   The publication begins with the rules for filing a tax return. Free tax filing back taxes It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. Free tax filing back taxes It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. Free tax filing back taxes The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Free tax filing back taxes   Throughout the publication are examples showing how the tax law applies in typical situations. Free tax filing back taxes Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. Free tax filing back taxes   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. Free tax filing back taxes References to those other publications are provided for your information. Free tax filing back taxes Icons. Free tax filing back taxes   Small graphic symbols, or icons, are used to draw your attention to special information. Free tax filing back taxes See Table 1 later for an explanation of each icon used in this publication. Free tax filing back taxes What is not covered in this publication. Free tax filing back taxes   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. Free tax filing back taxes This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). Free tax filing back taxes   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. Free tax filing back taxes Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). Free tax filing back taxes Publication 535, Business Expenses. Free tax filing back taxes Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Free tax filing back taxes Help from the IRS. Free tax filing back taxes   There are many ways you can get help from the IRS. Free tax filing back taxes These are explained under How To Get Tax Help in the back of this publication. Free tax filing back taxes Comments and suggestions. Free tax filing back taxes   We welcome your comments about this publication and your suggestions for future editions. Free tax filing back taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax filing back taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing back taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing back taxes   You can send your comments from www. Free tax filing back taxes irs. Free tax filing back taxes gov/formspubs/. Free tax filing back taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free tax filing back taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free tax filing back taxes Ordering forms and publications. Free tax filing back taxes   Visit www. Free tax filing back taxes irs. Free tax filing back taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free tax filing back taxes Internal Revenue Service 1201 N. Free tax filing back taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax filing back taxes   If you have a tax question, check the information available on IRS. Free tax filing back taxes gov or call 1-800-829-1040. Free tax filing back taxes We cannot answer tax questions sent to either of the above addresses. Free tax filing back taxes IRS mission. Free tax filing back taxes   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Free tax filing back taxes Table 1. Free tax filing back taxes Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. Free tax filing back taxes An Internet site or an email address. Free tax filing back taxes An address you may need. Free tax filing back taxes Items you should keep in your personal records. Free tax filing back taxes Items you may need to figure or a worksheet you may need to complete and keep for your records. Free tax filing back taxes An important phone number. Free tax filing back taxes Helpful information you may need. Free tax filing back taxes Prev  Up  Next   Home   More Online Publications