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

H&r Block Free Efile

Tax Filing 2010Can You Refile Your TaxesIncome Tax Forms 20122011 Ez 1040 FormIrs 2012 Tax FormH&r Block Tax Software 20111040ez Form InstructionsFree Tax Filing Military1040ez Form BookletHow To File An Amended 2011 Tax ReturnAmending A Tax Return With TurbotaxAmend 2012 Tax Return TurbotaxEfile Tax Return For FreeFederal Tax Forms 1040xAmended Returns2011 Federal Tax FormsMyfreetaxes.com1040ez Electronic FilingHrblocktaxesAmended State Tax FormsAmendment TaxFile State Tax For Free1040 Tax FormIrs Amendment FormsWhere Do I Send My Federal Tax Return 2012Hr Block 2011Can You Amend A Tax ReturnTurbotax For MilitaryHow To Get 2012 Tax FormsLiberty TaxTax Forms For 2012Where To File State TaxesHr Block 2005 Taxes2012 Irs Tax FormsH & R Block 1040xH&r Block Free EfileHow Can I File 2012 Taxes Online2012 Irs Form 1040 EzFree Federal Tax ReturnWww H&r Block

H&r Block Free Efile

H&r block free efile 10. H&r block free efile   Employees of Foreign Governments and International Organizations Table of Contents Exemption Under Tax Treaty Exemption Under U. H&r block free efile S. H&r block free efile Tax LawCertification. H&r block free efile Employees of foreign governments (including foreign municipalities) have two ways to get exemption of their governmental wages from U. H&r block free efile S. H&r block free efile income tax: By a provision in a tax treaty or consular convention between the United States and their country, or By meeting the requirements of U. H&r block free efile S. H&r block free efile tax law. H&r block free efile Employees of international organizations can exempt their wages either by a provision, if one exists, in the international agreement creating the international organization, or by meeting the requirements of U. H&r block free efile S. H&r block free efile tax law. H&r block free efile The exemption discussed in this chapter applies only to pay received for services performed for a foreign government or international organization. H&r block free efile Other U. H&r block free efile S. H&r block free efile income received by persons who qualify for this exemption may be fully taxable or given favorable treatment under an applicable tax treaty provision. H&r block free efile The proper treatment of this kind of income (interest, dividends, etc. H&r block free efile ) is discussed earlier in this publication. H&r block free efile Exemption Under Tax Treaty If you are from a country that has a tax treaty with the United States, you should first look at the treaty to see if there is a provision that exempts your income. H&r block free efile The income of U. H&r block free efile S. H&r block free efile citizens and resident aliens working for foreign governments usually is not exempt. H&r block free efile However, in a few instances, the income of a U. H&r block free efile S. H&r block free efile citizen with dual citizenship may qualify. H&r block free efile Often the exemption is limited to the income of persons who also are nationals of the foreign country involved. H&r block free efile Exemption Under U. H&r block free efile S. H&r block free efile Tax Law Employees of foreign governments who do not qualify under a tax treaty provision and employees of international organizations may qualify for exemption by meeting the following requirements of U. H&r block free efile S. H&r block free efile tax law. H&r block free efile The exemption under U. H&r block free efile S. H&r block free efile tax law applies only to current employees and not to former employees. H&r block free efile Pensions received by former employees living in the United States do not qualify for the exemption discussed here. H&r block free efile Employees of foreign governments. H&r block free efile   If you are not a U. H&r block free efile S. H&r block free efile citizen, or if you are a U. H&r block free efile S. H&r block free efile citizen but also a citizen of the Philippines, and you work for a foreign government in the United States, your foreign government salary is exempt from U. H&r block free efile S. H&r block free efile tax if you perform services similar to those performed by U. H&r block free efile S. H&r block free efile government employees in that foreign country and that foreign government grants an equivalent exemption to U. H&r block free efile S. H&r block free efile government employees. H&r block free efile Certification. H&r block free efile   To qualify for the exemption under U. H&r block free efile S. H&r block free efile tax law, either the Department of State must certify that you perform services similar to those performed by employees of the government of the United States in foreign countries and that your foreign government employer grants an equivalent exemption to U. H&r block free efile S. H&r block free efile government employees performing similar services in its country or you must establish those facts. H&r block free efile However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. H&r block free efile Employees of international organizations. H&r block free efile   If you work for an international organization in the United States and you are not a U. H&r block free efile S. H&r block free efile citizen (or you are a U. H&r block free efile S. H&r block free efile citizen but are also a citizen of the Philippines), your salary from that organization is exempt from U. H&r block free efile S. H&r block free efile tax. H&r block free efile However, see Aliens who keep immigrant status , later, for a special rule that may affect your qualifying for this exemption. H&r block free efile   An international organization is an organization designated by the President of the United States through Executive Order to qualify for the privileges, exemptions, and immunities provided in the International Organizations Immunities Act. H&r block free efile   You should find out if you have been made known to, and have been accepted by, the Secretary of State as an officer or an employee of that organization, or if you have been designated by the Secretary of State, before formal notification and acceptance, as a prospective officer or employee. H&r block free efile   If you are claiming exemption, you should know the number of the Executive Order covering the international organization and should have some written evidence of your acceptance or designation by the Secretary of State. H&r block free efile   The exemption is denied when, because the Secretary of State determines your presence in the United States is no longer desirable, you leave the United States (or after a reasonable time allowed for leaving the United States). H&r block free efile The exemption is also denied when a foreign country does not allow similar exemptions to U. H&r block free efile S. H&r block free efile citizens. H&r block free efile Then the Secretary of State can withdraw the privileges, exemptions, and immunities from the nationals of that foreign country. H&r block free efile Aliens who keep immigrant status. H&r block free efile   If you file the waiver provided by section 247(b) of the Immigration and Nationality Act (USCIS Form I-508) to keep your immigrant status (green card), you no longer qualify for the exemption from U. H&r block free efile S. H&r block free efile tax under U. H&r block free efile S. H&r block free efile tax law from the date of filing the waiver with the Attorney General. H&r block free efile   However, you do not lose the exemption if you file the waiver, and meet either of the following conditions. H&r block free efile You are exempt from U. H&r block free efile S. H&r block free efile tax under an income tax treaty, consular agreement, or international agreement between the United States and your foreign government employer. H&r block free efile You work for an international organization and the international organization agreement creating the international organization provides that alien employees are exempt from U. H&r block free efile S. H&r block free efile income tax. H&r block free efile Two international organizations that have such a provision are the International Monetary Fund (IMF) and the International Bank for Reconstruction and Development (World Bank). H&r block free efile . H&r block free efile   For more information about a specific foreign country or international organization, send an email to embassy@irs. H&r block free efile gov. H&r block free efile Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Hurricane Sandy in New Jersey

Updated 2/4/13 The IRS announced additional tax relief, further extending certain tax deadlines until April 1 for Monmouth and Ocean counties. 

NJ-2012-47, Nov. 7, 2012

MOUNTAINSIDE, NJ — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 26 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

Page Last Reviewed or Updated: 04-Nov-2013

The H&r Block Free Efile

H&r block free efile Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. H&r block free efile Ordering forms and publications. H&r block free efile Tax questions. H&r block free efile Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. H&r block free efile irs. H&r block free efile gov/pub525. H&r block free efile What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. H&r block free efile  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. H&r block free efile For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. H&r block free efile Itemized deduction for medical expenses. H&r block free efile  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). H&r block free efile If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. H&r block free efile 5% of AGI. H&r block free efile Additional Medicare Tax. H&r block free efile  Beginning in 2013, a 0. H&r block free efile 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). H&r block free efile For more information, see Form 8959 and its instructions. H&r block free efile Net Investment Income Tax (NIIT). H&r block free efile  Beginning in 2013, the NIIT applies at a rate of 3. H&r block free efile 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. H&r block free efile Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. H&r block free efile For more information, see Form 8960 and its instructions. H&r block free efile Reminders Terrorist attacks. H&r block free efile  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. H&r block free efile For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. H&r block free efile Gulf oil spill. H&r block free efile  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. H&r block free efile See Gulf oil spill under Other Income, later. H&r block free efile Qualified settlement income. H&r block free efile . H&r block free efile  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. H&r block free efile Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. H&r block free efile See Exxon Valdez settlement income under Other Income, later. H&r block free efile Foreign income. H&r block free efile  If you are a U. H&r block free efile S. H&r block free efile citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. H&r block free efile S. H&r block free efile law. H&r block free efile This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. H&r block free efile This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). H&r block free efile If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. H&r block free efile For details, see Publication 54, Tax Guide for U. H&r block free efile S. H&r block free efile Citizens and Resident Aliens Abroad. H&r block free efile Disaster mitigation payments. H&r block free efile . H&r block free efile  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. H&r block free efile For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. H&r block free efile Qualified joint venture. H&r block free efile  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. H&r block free efile See Partnership Income under Business and Investment Income, later. H&r block free efile Photographs of missing children. H&r block free efile  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block free efile Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. H&r block free efile You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block free efile Introduction You can receive income in the form of money, property, or services. H&r block free efile This publication discusses many kinds of income and explains whether they are taxable or nontaxable. H&r block free efile It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. H&r block free efile It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. H&r block free efile Check the index for the location of a specific subject. H&r block free efile In most cases, an amount included in your income is taxable unless it is specifically exempted by law. H&r block free efile Income that is taxable must be reported on your return and is subject to tax. H&r block free efile Income that is nontaxable may have to be shown on your tax return but is not taxable. H&r block free efile Constructively received income. H&r block free efile   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. H&r block free efile    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. H&r block free efile For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. H&r block free efile If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. H&r block free efile Assignment of income. H&r block free efile   Income received by an agent for you is income you constructively received in the year the agent received it. H&r block free efile If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. H&r block free efile Example. H&r block free efile You and your employer agree that part of your salary is to be paid directly to one of your creditors. H&r block free efile You must include that amount in your income when your creditor receives it. H&r block free efile Prepaid income. H&r block free efile   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. H&r block free efile However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. H&r block free efile In this case, you include the payment in your income as you earn it by performing the services. H&r block free efile Comments and suggestions. H&r block free efile   We welcome your comments about this publication and your suggestions for future editions. H&r block free efile   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block free efile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block free efile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block free efile   You can send your comments from www. H&r block free efile irs. H&r block free efile gov/formspubs/. H&r block free efile Click on “More Information” and then on “Comment on Tax Forms and Publications. H&r block free efile ”   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. H&r block free efile Ordering forms and publications. H&r block free efile   Visit www. H&r block free efile irs. H&r block free efile 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. H&r block free efile Internal Revenue Service 1201 N. H&r block free efile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block free efile   If you have a tax question, check the information available on IRS. H&r block free efile gov or call 1-800-829-1040. H&r block free efile We cannot answer tax questions sent to either of the above addresses. H&r block free efile Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. H&r block free efile S. H&r block free efile Individual Income Tax Return 1040A U. H&r block free efile S. H&r block free efile Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. H&r block free efile S. H&r block free efile Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H&r block free efile W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. H&r block free efile Prev  Up  Next   Home   More Online Publications