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 For State And Federal

Irs 1040ez Form2010 Free Tax Software Download1040 Ez File OnlineForm 1040xHow Do I File Self Employment TaxesAmended Forms10ez1040ez Tax Return Forms 2013Federal Tax Forms 2007Can I Electronic File My 1040xTaxact 2008 Free DownloadPa Tax Forms 20111040ez 2013 File OnlineH&r Block File 2012 TaxesHow To Amend My Tax Return1040ez 2014When Can I Amend My 2011 Tax ReturnIrs Gov Free File1040ez 2010 File OnlineAmend A ReturnIrs 1040ez 2011H & R Block Free Tax CalculatorE File 2010 Taxes For Free2013 Ez Tax FormTax Compliance SoftwareTax Software 20121040x IrsH R Block 2011 Download2012 Tax Filing For FreeOnline 1040ezWhere Can I Get 2011 Tax FormsWww Freefilefillableforms ComAmended Tax ReturnAmending 2010 Federal Tax ReturnFederal Tax TableIrs Forms 1040Turbotax 1040xFree Filing Of State Taxes OnlineFile 2012 Taxes H&r BlockHr Block Free State Return

Free Tax Filing For State And Federal

Free tax filing for state and federal 2. Free tax filing for state and federal   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 tax filing for state and federal The pay may be in cash, property, or services. Free tax filing for state and federal It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. Free tax filing for state and federal For information about deducting employment taxes, see chapter 5. Free tax filing for state and federal You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. Free tax filing for state and federal Empowerment zone employment credit (Form 8844). Free tax filing for state and federal Indian employment credit (Form 8845). Free tax filing for state and federal Work opportunity credit (Form 5884). Free tax filing for state and federal Credit for employer differential wage payments (Form 8932). Free tax filing for state and federal Reduce your deduction for employee wages by the amount of employment credits you claim. Free tax filing for state and federal For more information about these credits, see the form on which the credit is claimed. Free tax filing for state and federal 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 tax filing for state and federal 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 tax filing for state and federal These and other requirements that apply to all business expenses are explained in chapter 1. Free tax filing for state and federal In addition, the pay must meet both of the following tests. Free tax filing for state and federal Test 1. Free tax filing for state and federal It must be reasonable. Free tax filing for state and federal Test 2. Free tax filing for state and federal It must be for services performed. Free tax filing for state and federal The form or method of figuring the pay does not affect its deductibility. Free tax filing for state and federal 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 tax filing for state and federal Test 1—Reasonableness You must be able to prove that the pay is reasonable. Free tax filing for state and federal 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 tax filing for state and federal If the pay is excessive, the excess pay is disallowed as a deduction. Free tax filing for state and federal Factors to consider. Free tax filing for state and federal   Determine the reasonableness of pay by the facts and circumstances. Free tax filing for state and federal Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. Free tax filing for state and federal   To determine if pay is reasonable, also consider the following items and any other pertinent facts. Free tax filing for state and federal The duties performed by the employee. Free tax filing for state and federal The volume of business handled. Free tax filing for state and federal The character and amount of responsibility. Free tax filing for state and federal The complexities of your business. Free tax filing for state and federal The amount of time required. Free tax filing for state and federal The cost of living in the locality. Free tax filing for state and federal The ability and achievements of the individual employee performing the service. Free tax filing for state and federal 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 tax filing for state and federal Your policy regarding pay for all your employees. Free tax filing for state and federal The history of pay for each employee. Free tax filing for state and federal Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. Free tax filing for state and federal Employee-shareholder salaries. Free tax filing for state and federal   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 tax filing for state and federal The excessive part of the salary would not be allowed as a salary deduction by the corporation. Free tax filing for state and federal For more information on corporate distributions to shareholders, see Publication 542, Corporations. Free tax filing for state and federal 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 tax filing for state and federal 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 tax filing for state and federal Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. Free tax filing for state and federal If you give property to an employee as an employee achievement award, your deduction may be limited. Free tax filing for state and federal Achievement awards. Free tax filing for state and federal   An achievement award is an item of tangible personal property that meets all the following requirements. Free tax filing for state and federal It is given to an employee for length of service or safety achievement. Free tax filing for state and federal It is awarded as part of a meaningful presentation. Free tax filing for state and federal It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. Free tax filing for state and federal Length-of-service award. Free tax filing for state and federal    An award will qualify as a length-of-service award only if either of the following applies. Free tax filing for state and federal The employee receives the award after his or her first 5 years of employment. Free tax filing for state and federal 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 tax filing for state and federal Safety achievement award. Free tax filing for state and federal    An award for safety achievement will qualify as an achievement award unless one of the following applies. Free tax filing for state and federal It is given to a manager, administrator, clerical employee, or other professional employee. Free tax filing for state and federal 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 tax filing for state and federal Deduction limit. Free tax filing for state and federal   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. Free tax filing for state and federal $400 for awards that are not qualified plan awards. Free tax filing for state and federal $1,600 for all awards, whether or not qualified plan awards. Free tax filing for state and federal   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 tax filing for state and federal   A highly compensated employee is an employee who meets either of the following tests. Free tax filing for state and federal The employee was a 5% owner at any time during the year or the preceding year. Free tax filing for state and federal The employee received more than $115,000 in pay for the preceding year. Free tax filing for state and federal 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 tax filing for state and federal   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 tax filing for state and federal To figure this average cost, ignore awards of nominal value. Free tax filing for state and federal Deduct achievement awards as a nonwage business expense on your return or business schedule. Free tax filing for state and federal You may not owe employment taxes on the value of some achievement awards you provide to an employee. Free tax filing for state and federal See Publication 15-B. Free tax filing for state and federal 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 tax filing for state and federal However, the total bonuses, salaries, and other pay must be reasonable for the services performed. Free tax filing for state and federal If the bonus is paid in property, see Property , later. Free tax filing for state and federal Gifts of nominal value. Free tax filing for state and federal    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 tax filing for state and federal Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. Free tax filing for state and federal For more information on this deduction limit, see Meals and lodging , later. Free tax filing for state and federal 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 tax filing for state and federal Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. Free tax filing for state and federal For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. Free tax filing for state and federal Fringe Benefits A fringe benefit is a form of pay for the performance of services. Free tax filing for state and federal You can generally deduct the cost of fringe benefits. Free tax filing for state and federal You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. Free tax filing for state and federal You also may not owe employment taxes on the value of the fringe benefits. Free tax filing for state and federal See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. Free tax filing for state and federal 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 tax filing for state and federal Certain fringe benefits are discussed next. Free tax filing for state and federal See Publication 15-B for more details on these and other fringe benefits. Free tax filing for state and federal Meals and lodging. Free tax filing for state and federal   You can usually deduct the cost of furnishing meals and lodging to your employees. Free tax filing for state and federal Deduct the cost in whatever category the expense falls. Free tax filing for state and federal 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 tax filing for state and federal 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 tax filing for state and federal Deduction limit on meals. Free tax filing for state and federal   You can generally deduct only 50% of the cost of furnishing meals to your employees. Free tax filing for state and federal However, you can deduct the full cost of the following meals. Free tax filing for state and federal Meals whose value you include in an employee's wages. Free tax filing for state and federal Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. Free tax filing for state and federal 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 tax filing for state and federal Meals you furnish to your employees at the work site when you operate a restaurant or catering service. Free tax filing for state and federal Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. Free tax filing for state and federal 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 tax filing for state and federal This does not include meals you furnish on vessels primarily providing luxury water transportation. Free tax filing for state and federal Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. Free tax filing for state and federal 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 tax filing for state and federal Employee benefit programs. Free tax filing for state and federal   Employee benefit programs include the following. Free tax filing for state and federal Accident and health plans. Free tax filing for state and federal Adoption assistance. Free tax filing for state and federal Cafeteria plans. Free tax filing for state and federal Dependent care assistance. Free tax filing for state and federal Education assistance. Free tax filing for state and federal Life insurance coverage. Free tax filing for state and federal Welfare benefit funds. Free tax filing for state and federal   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. Free tax filing for state and federal 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 tax filing for state and federal ). Free tax filing for state and federal Life insurance coverage. Free tax filing for state and federal   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 tax filing for state and federal See Regulations section 1. Free tax filing for state and federal 264-1 for more information. Free tax filing for state and federal Welfare benefit funds. Free tax filing for state and federal   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 tax filing for state and federal Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. Free tax filing for state and federal   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. Free tax filing for state and federal If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. Free tax filing for state and federal   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. Free tax filing for state and federal The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. Free tax filing for state and federal 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 tax filing for state and federal These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. Free tax filing for state and federal   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. Free tax filing for state and federal 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 tax filing for state and federal However, if the employee performs no services, treat the amount you advanced as a loan. Free tax filing for state and federal If the employee does not repay the loan, treat it as income to the employee. Free tax filing for state and federal Below-market interest rate loans. Free tax filing for state and federal   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 tax filing for state and federal See Below-Market Loans in chapter 4. Free tax filing for state and federal 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 tax filing for state and federal 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 tax filing for state and federal You can claim the deduction only for the tax year in which your employee includes the property's value in income. Free tax filing for state and federal 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 tax filing for state and federal 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 tax filing for state and federal 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 tax filing for state and federal These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. Free tax filing for state and federal Restricted property. Free tax filing for state and federal   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 tax filing for state and federal 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 tax filing for state and federal    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. Free tax filing for state and federal This means that the recipient is not likely to have to give up his or her rights in the property in the future. Free tax filing for state and federal Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. Free tax filing for state and federal However, your deduction may be limited. Free tax filing for state and federal If you make the payment under an accountable plan, deduct it in the category of the expense paid. Free tax filing for state and federal For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. Free tax filing for state and federal If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. Free tax filing for state and federal 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 tax filing for state and federal Sick and Vacation Pay Sick pay. Free tax filing for state and federal   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. Free tax filing for state and federal However, your deduction is limited to amounts not compensated by insurance or other means. Free tax filing for state and federal Vacation pay. Free tax filing for state and federal   Vacation pay is an employee benefit. Free tax filing for state and federal It includes amounts paid for unused vacation leave. Free tax filing for state and federal You can deduct vacation pay only in the tax year in which the employee actually receives it. Free tax filing for state and federal This rule applies regardless of whether you use the cash or accrual method of accounting. Free tax filing for state and federal Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Where's My Amended Return?

 

En Español

“Where’s My Amended Return?” tool provides the status of Form 1040X Amended Tax Return for the current year and up to three prior years.

As a result of the significant increase in the number of amended returns filed this year. The IRS has extended the normal 8 to 12 weeks processing time to 16 weeks. We apologize for any inconvenience this may cause. It can take up to 3 weeks from the date you mailed it to show up in our system. Please Note: You will not be able to access certain amended returns using this application.

IRS telephone assistors will not be able to provide additional information while your amended return moves through processing.

There is no need to call our toll-free number unless “Where’s My Amended Return?” specifically indicates that you should call.

  • 3 weeks after you mailed your amended return.
  • Social Security Number

  • Date of Birth

  • Zip Code

 

Page Last Reviewed or Updated: 13-Jan-2014

The Free Tax Filing For State And Federal

Free tax filing for state and federal Publication 907 - Introductory Material Table of Contents Future Developments IntroductionOrdering forms and publications. Free tax filing for state and federal Tax questions. Free tax filing for state and federal Future Developments For the latest information about developments related to Publication 907, such as legislation enacted after this publication was published, go to www. Free tax filing for state and federal IRS. Free tax filing for state and federal gov/pub907. Free tax filing for state and federal    Introduction This publication gives you a brief introduction to certain parts of the tax law of particular interest to people with disabilities and those who care for people with disabilities. Free tax filing for state and federal It includes highlights about: Income, Itemized deductions, Tax credits, Household employers, and Business tax incentives. Free tax filing for state and federal You will find most of the information you need to complete your tax return in your form instruction booklet. Free tax filing for state and federal If you need additional information, you may want to order a free tax publication. Free tax filing for state and federal You may also want to take advantage of the other free tax help services that the IRS provides. Free tax filing for state and federal See How To Get Tax Help , at the end of this publication, for information about getting publications, forms, and free tax services. Free tax filing for state and federal Comments and suggestions. Free tax filing for state and federal   We welcome your comments about this publication and your suggestions for future editions. Free tax filing for state and federal   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax filing for state and federal NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing for state and federal Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing for state and federal   You can send your comments from www. Free tax filing for state and federal irs. Free tax filing for state and federal gov/formspubs/. Free tax filing for state and federal Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free tax filing for state and federal   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 for state and federal Ordering forms and publications. Free tax filing for state and federal   Visit www. Free tax filing for state and federal irs. Free tax filing for state and federal 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 for state and federal Internal Revenue Service 1201 N. Free tax filing for state and federal Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax filing for state and federal   If you have a tax question, check the information available on IRS. Free tax filing for state and federal gov or call 1-800-829-1040. Free tax filing for state and federal We cannot answer tax questions sent to either of the above addresses. Free tax filing for state and federal Prev  Up  Next   Home   More Online Publications