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Free taxes online 9. Free taxes online   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. Free taxes online Most treaties require that the nonresident alien be a resident of the treaty country to qualify. Free taxes online However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. Free taxes online See Table 9-1 for a list of tax treaty countries. Free taxes online You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. Free taxes online See Income Entitled to Tax Treaty Benefits in chapter 8. Free taxes online Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. Free taxes online Useful Items - You may want to see: Publication 901 U. Free taxes online S. Free taxes online Tax Treaties Form (and Instructions) 1040NR U. Free taxes online S. Free taxes online Nonresident Alien Income Tax Return 1040NR-EZ U. Free taxes online S. Free taxes online Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. Free taxes online Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. Free taxes online Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. Free taxes online Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. Free taxes online Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. Free taxes online To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. Free taxes online Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. Free taxes online Example. Free taxes online Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. Free taxes online He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. Free taxes online His dividends are not effectively connected with that business. Free taxes online He has no deductions other than his own personal exemption. Free taxes online His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. Free taxes online Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. Free taxes online The conditions for claiming the exemptions vary under each tax treaty. Free taxes online For more information about the conditions under a particular tax treaty, see Publication 901. Free taxes online Or, you may download the complete text of most U. Free taxes online S. Free taxes online tax treaties at IRS. Free taxes online gov. Free taxes online Technical explanations for many of those treaties are also available at that site. Free taxes online Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. Free taxes online These types of income may be exempt from U. Free taxes online S. Free taxes online tax or may be subject to a reduced rate of tax. Free taxes online For more information, see Publication 901 or the applicable tax treaty. Free taxes online Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. Free taxes online Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. Free taxes online Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. Free taxes online Spending part of a day in the United States counts as a day of presence. Free taxes online Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. Free taxes online Note. Free taxes online Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. Free taxes online Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. Free taxes online S. Free taxes online income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. Free taxes online Many treaties also provide an exemption for engaging in research. Free taxes online Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. Free taxes online A substantial part of that person's time must be devoted to those duties. Free taxes online The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. Free taxes online If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Free taxes online See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. Free taxes online Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. Free taxes online However, a difference exists among treaties as to who qualifies for this benefit. Free taxes online Under many treaties, aliens admitted to the United States for permanent residence do not qualify. Free taxes online Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. Free taxes online Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. Free taxes online Chapter 10 of this publication also has information for employees of foreign governments. Free taxes online Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. Free taxes online Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. Free taxes online If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. Free taxes online See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. Free taxes online Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. Free taxes online Generally, gains from the sale or exchange of real property located in the United States are taxable. Free taxes online Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. Free taxes online U. Free taxes online S. Free taxes online Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. Free taxes online (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. Free taxes online ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. Free taxes online This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. Free taxes online See Reporting Treaty Benefits Claimed . Free taxes online In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Free taxes online S. Free taxes online tax under the treaty. Free taxes online However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Free taxes online Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Free taxes online Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Free taxes online On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Free taxes online Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Free taxes online Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Free taxes online Include this tax on Form 1040, line 61. Free taxes online On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. Free taxes online Example. Free taxes online Jacques Dubois, who is a resident of the United States under Article 4 of the U. Free taxes online S. Free taxes online -France income tax treaty, receives French social security benefits. Free taxes online Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Free taxes online Mr. Free taxes online Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. Free taxes online Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. Free taxes online S. Free taxes online resident receives social security benefits from Canada or Germany, those benefits are treated for U. Free taxes online S. Free taxes online income tax purposes as if they were received under the social security legislation of the United States. Free taxes online If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. Free taxes online You are not required to file a Form 8833 for those benefits. Free taxes online Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Free taxes online Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. Free taxes online However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. Free taxes online S. Free taxes online tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). Free taxes online This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. Free taxes online Some exceptions to the saving clause apply to all resident aliens (for example, under the U. Free taxes online S. Free taxes online -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). Free taxes online If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. Free taxes online Saving clause. Free taxes online   Most tax treaties have a saving clause. Free taxes online A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Free taxes online Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. Free taxes online However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Free taxes online Read the treaty to find out if it has a saving clause and an exception to it. Free taxes online Time limit for claiming treaty exemptions. Free taxes online   Many treaties limit the number of years you can claim a treaty exemption. Free taxes online For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Free taxes online Once you reach this limit, you can no longer claim the treaty exemption. Free taxes online See the treaty or Publication 901 for the time limits that apply. Free taxes online How to report income on your tax return. Free taxes online   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. Free taxes online S. Free taxes online tax under the treaty. Free taxes online However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Free taxes online Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Free taxes online Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. Free taxes online On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. Free taxes online Example. Free taxes online Mr. Free taxes online Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. Free taxes online He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. Free taxes online S. Free taxes online tax in those years under Article 20 of the U. Free taxes online S. Free taxes online -People's Republic of China income tax treaty. Free taxes online On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Free taxes online Even though Mr. Free taxes online Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. Free taxes online S. Free taxes online -People's Republic of China treaty dated April 30, 1984. Free taxes online Mr. Free taxes online Yu should submit Form W-9 and the required statement to the payor. Free taxes online Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. Free taxes online See below, for the situations where you are not required to file Form 8833. Free taxes online You must file a U. Free taxes online S. Free taxes online tax return and Form 8833 if you claim the following treaty benefits. Free taxes online You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. Free taxes online S. Free taxes online real property interest based on a treaty. Free taxes online You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. Free taxes online You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. Free taxes online These are the more common situations for which Form 8833 is required. Free taxes online Exceptions. Free taxes online   You do not have to file Form 8833 for any of the following situations. Free taxes online You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. Free taxes online You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. Free taxes online This includes taxable scholarship and fellowship grants. Free taxes online You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. Free taxes online You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. Free taxes online The payments or items of income that are otherwise required to be disclosed total no more than $10,000. Free taxes online You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. Free taxes online S. Free taxes online corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. Free taxes online S. Free taxes online financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. Free taxes online S. Free taxes online financial institution, qualified intermediary, or withholding foreign partnership or trust. Free taxes online The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. Free taxes online Penalty for failure to provide required information on Form 8833. Free taxes online   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. Free taxes online Additional information. Free taxes online   For additional information, see section 301. Free taxes online 6114-1(c) of the Income Tax Regulations. Free taxes online Table 9-1. Free taxes online Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free taxes online D. Free taxes online ) Australia TIAS 10773 Dec. Free taxes online 1, 1983 1986-2 C. Free taxes online B. Free taxes online 220 1986-2 C. Free taxes online B. Free taxes online 246 Protocol TIAS Jan. Free taxes online 1, 2004     Austria TIAS Jan. Free taxes online 1, 1999     Bangladesh TIAS Jan. Free taxes online 1, 2007     Barbados TIAS 11090 Jan. Free taxes online 1, 1984 1991-2 C. Free taxes online B. Free taxes online 436 1991-2 C. Free taxes online B. Free taxes online 466 Protocol TIAS Jan. Free taxes online 1, 1994     Protocol TIAS Jan. Free taxes online 1, 2005     Belgium TIAS Jan. Free taxes online 1, 2008     Bulgaria TIAS Jan. Free taxes online 1, 2009     Canada2 TIAS 11087 Jan. Free taxes online 1, 1985 1986-2 C. Free taxes online B. Free taxes online 258 1987-2 C. Free taxes online B. Free taxes online 298 Protocol TIAS Jan. Free taxes online 1, 1996     Protocol TIAS Dec. Free taxes online 16, 1997     Protocol TIAS Jan. Free taxes online 1, 2009     China, People's Republic of TIAS 12065 Jan. Free taxes online 1, 1987 1988-1 C. Free taxes online B. Free taxes online 414 1988-1 C. Free taxes online B. Free taxes online 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free taxes online 1, 1976 1976-2 C. Free taxes online B. Free taxes online 463 1976-2 C. Free taxes online B. Free taxes online 475 Cyprus TIAS 10965 Jan. Free taxes online 1, 1986 1989-2 C. Free taxes online B. Free taxes online 280 1989-2 C. Free taxes online B. Free taxes online 314 Czech Republic TIAS Jan. Free taxes online 1, 1993     Denmark TIAS Jan. Free taxes online 1, 2001     Protocol TIAS Jan. Free taxes online 1, 2008     Egypt TIAS 10149 Jan. Free taxes online 1, 1982 1982-1 C. Free taxes online B. Free taxes online 219 1982-1 C. Free taxes online B. Free taxes online 243 Estonia TIAS Jan. Free taxes online 1, 2000     Finland TIAS 12101 Jan. Free taxes online 1, 1991     Protocol TIAS Jan. Free taxes online 1, 2008     France TIAS Jan. Free taxes online 1, 1996     Protocol TIAS Jan. Free taxes online 1, 2007     Protocol TIAS Jan. Free taxes online 1, 2010     Germany TIAS Jan. Free taxes online 1, 1990     Protocol TIAS Jan. Free taxes online 1, 2008     Greece TIAS 2902 Jan. Free taxes online 1, 1953 1958-2 C. Free taxes online B. Free taxes online 1054 T. Free taxes online D. Free taxes online 6109, 1954-2 C. Free taxes online B. Free taxes online 638 Hungary TIAS 9560 Jan. Free taxes online 1, 1980 1980-1 C. Free taxes online B. Free taxes online 333 1980-1 C. Free taxes online B. Free taxes online 354 Iceland TIAS Jan. Free taxes online 1, 2009     India TIAS Jan. Free taxes online 1, 1991     Indonesia TIAS 11593 Jan. Free taxes online 1, 1990     Ireland TIAS Jan. Free taxes online 1, 1998     Israel TIAS Jan. Free taxes online 1, 1995     Italy TIAS Jan. Free taxes online 1, 2010     Jamaica TIAS 10207 Jan. Free taxes online 1, 1982 1982-1 C. Free taxes online B. Free taxes online 257 1982-1 C. Free taxes online B. Free taxes online 291 Japan TIAS Jan. Free taxes online 1, 2005     Kazakhstan TIAS Jan. Free taxes online 1, 1996     Korea, South TIAS 9506 Jan. Free taxes online 1, 1980 1979-2 C. Free taxes online B. Free taxes online 435 1979-2 C. Free taxes online B. Free taxes online 458 Latvia TIAS Jan. Free taxes online 1, 2000     Lithuania TIAS Jan. Free taxes online 1, 2000     Luxembourg TIAS Jan. Free taxes online 1, 2001     Malta TIAS Jan. Free taxes online 1, 2011     Mexico TIAS Jan. Free taxes online 1, 1994 1994-2 C. Free taxes online B. Free taxes online 424 1994-2 C. Free taxes online B. Free taxes online 489 Protocol TIAS Oct. Free taxes online 26, 1995     Protocol TIAS Jan. Free taxes online 1, 2004     Morocco TIAS 10195 Jan. Free taxes online 1, 1981 1982-2 C. Free taxes online B. Free taxes online 405 1982-2 C. Free taxes online B. Free taxes online 427 Netherlands TIAS Jan. Free taxes online 1, 1994     Protocol TIAS Jan. Free taxes online 1, 2005     New Zealand TIAS 10772 Nov. Free taxes online 2, 1983 1990-2 C. Free taxes online B. Free taxes online 274 1990-2 C. Free taxes online B. Free taxes online 303 Protocol TIAS Jan. Free taxes online 1, 2011     Norway TIAS 7474 Jan. Free taxes online 1, 1971 1973-1 C. Free taxes online B. Free taxes online 669 1973-1 C. Free taxes online B. Free taxes online 693 Protocol TIAS 10205 Jan. Free taxes online 1, 1982 1982-2 C. Free taxes online B. Free taxes online 440 1982-2 C. Free taxes online B. Free taxes online 454 Pakistan TIAS 4232 Jan. Free taxes online 1, 1959 1960-2 C. Free taxes online B. Free taxes online 646 T. Free taxes online D. Free taxes online 6431, 1960-1 C. Free taxes online B. Free taxes online 755 Philippines TIAS 10417 Jan. Free taxes online 1, 1983 1984-2 C. Free taxes online B. Free taxes online 384 1984-2 C. Free taxes online B. Free taxes online 412 Poland TIAS 8486 Jan. Free taxes online 1, 1974 1977-1 C. Free taxes online B. Free taxes online 416 1977-1 C. Free taxes online B. Free taxes online 427 Portugal TIAS Jan. Free taxes online 1, 1996     Romania TIAS 8228 Jan. Free taxes online 1, 1974 1976-2 C. Free taxes online B. Free taxes online 492 1976-2 C. Free taxes online B. Free taxes online 504 Russia TIAS Jan. Free taxes online 1, 1994     Slovak Republic TIAS Jan. Free taxes online 1, 1993     Slovenia TIAS Jan. Free taxes online 1, 2002     South Africa TIAS Jan. Free taxes online 1, 1998     Spain TIAS Jan. Free taxes online 1, 1991     Sri Lanka TIAS Jan. Free taxes online 1, 2004     Sweden TIAS Jan. Free taxes online 1, 1996     Protocol TIAS Jan. Free taxes online 1, 2007     Switzerland TIAS Jan. Free taxes online 1, 1998     Thailand TIAS Jan. Free taxes online 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free taxes online 1, 1970 1971-2 C. Free taxes online B. Free taxes online 479   Tunisia TIAS Jan. Free taxes online 1, 1990     Turkey TIAS Jan. Free taxes online 1, 1998     Ukraine TIAS Jan. Free taxes online 1, 2001     United Kingdom TIAS Jan. Free taxes online 1, 2004     Venezuela TIAS Jan. Free taxes online 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. Free taxes online 3The U. Free taxes online S. Free taxes online -U. Free taxes online S. Free taxes online S. Free taxes online R. Free taxes online income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Free taxes online Prev  Up  Next   Home   More Online Publications
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Free taxes online Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Free taxes online The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Free taxes online Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Free taxes online Exclusion or deduction. Free taxes online   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Free taxes online Your employer can tell you whether your benefit plan qualifies. Free taxes online To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Free taxes online You cannot use Form 1040EZ. Free taxes online   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Free taxes online Therefore, you would not get an exclusion from wages. Free taxes online Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Free taxes online To claim the deduction, you must use Form 2441. Free taxes online   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Free taxes online Statement for employee. Free taxes online   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Free taxes online Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Free taxes online Qualifying person(s). Free taxes online   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Free taxes online If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Free taxes online Your disabled spouse who is not physically or mentally able to care for himself or herself. Free taxes online Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Free taxes online Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Free taxes online For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Free taxes online Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Free taxes online Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Free taxes online   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Free taxes online   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Free taxes online Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Free taxes online Supplemental security income (SSI) payments. Free taxes online   Social security benefits do not include SSI payments, which are not taxable. Free taxes online Do not include these payments in your income. Free taxes online Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Free taxes online You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Free taxes online Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free taxes online You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free taxes online For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Free taxes online Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free taxes online Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free taxes online For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Free taxes online Retirement and profit-sharing plans. Free taxes online   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Free taxes online The payments must be reported as a pension or annuity. Free taxes online Accrued leave payment. Free taxes online   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free taxes online The payment is not a disability payment. Free taxes online Include it in your income in the tax year you receive it. Free taxes online See Publication 525, Taxable and Nontaxable Income, for more information. Free taxes online Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Free taxes online For information about military and government disability pensions, see Publication 525. Free taxes online VA disability benefits. Free taxes online   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Free taxes online If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Free taxes online   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Free taxes online These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Free taxes online Other Payments You may receive other payments that are related to your disability. Free taxes online The following payments are not taxable. Free taxes online Benefit payments from a public welfare fund, such as payments due to blindness. Free taxes online Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Free taxes online Compensatory (but not punitive) damages for physical injury or physical sickness. Free taxes online Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Free taxes online Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free taxes online Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Free taxes online Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Free taxes online More detailed information can be found in Publication 525. Free taxes online Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Free taxes online Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Free taxes online These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Free taxes online This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Free taxes online For more information, see Publication 525. Free taxes online Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Free taxes online You must use Schedule A (Form 1040) to itemize your deductions. Free taxes online See your form instructions for information on the standard deduction and the deductions you can itemize. Free taxes online The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Free taxes online Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Free taxes online Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Free taxes online They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Free taxes online You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Free taxes online 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Free taxes online The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Free taxes online For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Free taxes online Artificial limbs, contact lenses, eyeglasses, and hearing aids. Free taxes online The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Free taxes online Cost and repair of special telephone equipment for hearing-impaired persons. Free taxes online Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Free taxes online ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Free taxes online Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Free taxes online This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Free taxes online Premiums for qualified long-term care insurance, up to certain amounts. Free taxes online Improvements to a home that do not increase its value if the main purpose is medical care. Free taxes online An example is constructing entrance or exit ramps. Free taxes online Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Free taxes online See Publication 502 for more information. Free taxes online Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Free taxes online If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Free taxes online 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Free taxes online You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Free taxes online Impairment-related expenses defined. Free taxes online   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Free taxes online Publication 502 contains more detailed information. Free taxes online Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Free taxes online Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Free taxes online To qualify, you must pay these expenses so you can work or look for work. Free taxes online The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Free taxes online You can claim the credit on Form 1040 or 1040A. Free taxes online You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Free taxes online You figure the credit on Form 2441. Free taxes online For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Free taxes online Publication 503, Child and Dependent Care Expenses, contains more detailed information. Free taxes online Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Free taxes online S. Free taxes online citizen or a resident alien and either of the following apply. Free taxes online You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Free taxes online You can claim the credit on Form 1040 or 1040A. Free taxes online You figure the credit on Schedule R. Free taxes online For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Free taxes online Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Free taxes online Earned Income Credit This credit is based on the amount of your earned income. Free taxes online You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Free taxes online To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Free taxes online If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Free taxes online You cannot use Form 1040EZ if you have a qualifying child. Free taxes online Qualifying child. Free taxes online   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Free taxes online Earned income. Free taxes online   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Free taxes online However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Free taxes online More information. Free taxes online   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Free taxes online Publication 596, Earned Income Credit (EIC), contains more detailed information. Free taxes online Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Free taxes online A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Free taxes online This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Free taxes online In this case you do not have to pay employment taxes on the amount you pay. Free taxes online But if you control what work is done and how it is done, the worker is your employee. Free taxes online If you possess the right to discharge a worker, that worker is generally considered to be your employee. Free taxes online If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Free taxes online To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Free taxes online Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Free taxes online Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Free taxes online For more information, see chapter 7 of Publication 535, Business Expenses. Free taxes online Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Free taxes online The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Free taxes online See Form 8826, Disabled Access Credit, for more information. Free taxes online Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Free taxes online One targeted group consists of vocational rehabilitation referrals. Free taxes online These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Free taxes online See Form 5884, Work Opportunity Credit. Free taxes online How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Free taxes online Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Free taxes online Free help with your tax return. Free taxes online   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free taxes online The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Free taxes online The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free taxes online 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 taxes online Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free taxes online To find the nearest VITA or TCE site, visit IRS. Free taxes online gov or call 1-800-906-9887. Free taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free taxes online aarp. Free taxes online org/money/taxaide or call 1-888-227-7669. Free taxes online   For more information on these programs, go to IRS. Free taxes online gov and enter “VITA” in the search box. Free taxes online Internet. Free taxes online IRS. Free taxes online gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Free taxes online Apply for an Employer Identification Number (EIN). Free taxes online Go to IRS. Free taxes online gov and enter Apply for an EIN in the search box. Free taxes online Request an Electronic Filing PIN by going to IRS. Free taxes online gov and entering Electronic Filing PIN in the search box. Free taxes online Check the status of your 2013 refund with Where's My Refund? Go to IRS. Free taxes online gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free taxes online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free taxes online Check the status of your amended return. Free taxes online Go to IRS. Free taxes online gov and enter Where's My Amended Return in the search box. Free taxes online Download forms, instructions, and publications, including some accessible versions. Free taxes online Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Free taxes online gov or IRS2Go. Free taxes online Tax return and tax account transcripts are generally available for the current year and past three years. Free taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free taxes online gov. Free taxes online 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 taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free taxes online gov. Free taxes online Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Free taxes online gov or IRS2Go. Free taxes online Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Free taxes online An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Free taxes online Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Free taxes online If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Free taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free taxes online Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Free taxes online gov. Free taxes online Low-to-moderate income, elderly, persons 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 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free taxes online Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Free taxes online AARP offers the Tax-Aide counseling program as part of the TCE program. Free taxes online Visit AARP's website to find the nearest Tax-Aide location. Free taxes online Research your tax questions. Free taxes online Search publications and instructions by topic or keyword. Free taxes online Read the Internal Revenue Code, regulations, or other official guidance. Free taxes online Read Internal Revenue Bulletins. Free taxes online Sign up to receive local and national tax news by email. Free taxes online Phone. Free taxes online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free taxes online Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Free taxes online Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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 taxes online Call to locate the nearest volunteer help site, 1-800-906-9887. Free taxes online Low-to-moderate income, elderly, persons 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 taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Free taxes online Most VITA and TCE sites offer free electronic filing. Free taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free taxes online Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Free taxes online The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Free taxes online If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free taxes online Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free taxes online Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free taxes online Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free taxes online Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Free taxes online You should receive your order within 10 business days. Free taxes online Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Free taxes online Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Free taxes online Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Free taxes online Call to ask tax questions, 1-800-829-1040. Free taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Free taxes online gsa. Free taxes online gov/fedrelay. Free taxes online Walk-in. Free taxes online You can find a selection of forms, publications and services — in-person, face-to-face. Free taxes online Products. Free taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free taxes online Services. Free taxes online You can walk in to your local TAC most business days for personal, face-to-face tax help. Free taxes online An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free taxes online If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free taxes online No appointment is necessary—just walk in. Free taxes online Before visiting, check www. Free taxes online irs. Free taxes online gov/localcontacts for hours of operation and services provided. Free taxes online Mail. Free taxes online You can send your order for forms, instructions, and publications to the address below. Free taxes online You should receive a response within 10 business days after your request is received. Free taxes online  Internal Revenue Service 1201 N. Free taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Free taxes online   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free taxes online What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Free taxes online 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 taxes online You face (or your business is facing) an immediate threat of adverse action. Free taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free taxes online   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 taxes online Here's why we can help: TAS is an independent organization within the IRS. Free taxes online Our advocates know how to work with the IRS. Free taxes online Our services are free and tailored to meet your needs. Free taxes online We have offices in every state, the District of Columbia, and Puerto Rico. Free taxes online 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 www. Free taxes online irs. Free taxes online gov/advocate, or call us toll-free at 1-877-777-4778. Free taxes online How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Free taxes online irs. Free taxes online gov/sams. Free taxes online Low Income Taxpayer Clinics. Free taxes online   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 taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free taxes online Visit www. Free taxes online TaxpayerAdvocate. Free taxes online irs. Free taxes online gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free taxes online Prev  Up  Next   Home   More Online Publications