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Handr Block

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Handr Block

Handr block Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Handr block Tax questions. Handr block Useful Items - You may want to see: Reminders Future developments. Handr block  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Handr block IRS. Handr block gov/pub721. Handr block Phased retirement. Handr block   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Handr block This new program will allow eligible employees to begin receiving annuity payments while working part-time. Handr block For more information, go to the Office of Personnel Management (OPM) website at www. Handr block opm. Handr block gov. Handr block Roth Thrift Savings Plan (TSP) balance. Handr block  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Handr block Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Handr block Qualified distributions from a Roth TSP are not included in your income. Handr block See Thrift Savings Plan in Part II for more information. Handr block Rollovers. Handr block  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Handr block See Rollover Rules in Part II. Handr block Rollovers by surviving spouse. Handr block  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Handr block See Rollover Rules in Part II. Handr block Thrift Savings Plan (TSP) beneficiary participant accounts. Handr block  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Handr block The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Handr block Benefits for public safety officer's survivors. Handr block  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Handr block For more information, see Dependents of public safety officers in Part IV. Handr block Uniformed services Thrift Savings Plan (TSP) accounts. Handr block  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Handr block This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Handr block However, any earnings on those contributions are subject to tax when they are distributed. Handr block The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Handr block If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Handr block You can get more information from the TSP website, www. Handr block tsp. Handr block gov, or the TSP Service Office. Handr block Photographs of missing children. Handr block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Handr block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Handr block 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. Handr block Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Handr block These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Handr block Tax rules for annuity benefits. Handr block   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Handr block The rest of your benefits are taxable. Handr block If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Handr block If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Handr block See Part II, Rules for Retirees . Handr block Thrift Savings Plan. Handr block   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Handr block This plan is similar to private sector 401(k) plans. Handr block You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Handr block The contributions and earnings on them are not taxed until they are distributed to you. Handr block Also the TSP offers a Roth TSP option. Handr block Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Handr block See Thrift Savings Plan in Part II. Handr block Comments and suggestions. Handr block   We welcome your comments about this publication and your suggestions for future editions. Handr block   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Handr block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Handr block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Handr block   You can send your comments from www. Handr block irs. Handr block gov/formspubs/. Handr block Click on “More Information” and then on “Comment on Tax Forms and Publications”. Handr block   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. Handr block Ordering forms and publications. Handr block   Visit www. Handr block irs. Handr block 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. Handr block Internal Revenue Service 1201 N. Handr block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Handr block   If you have a tax question, check the information available on IRS. Handr block gov or call 1-800-829-1040. Handr block We cannot answer tax questions sent to either of the above addresses. Handr block Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Handr block 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Handr block Prev  Up  Next   Home   More Online Publications
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The Handr Block

Handr block 6. Handr block   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Handr block Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Handr block In determining your U. Handr block S. Handr block income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Handr block The most common dual-status tax years are the years of arrival and departure. Handr block See Dual-Status Aliens in chapter 1. Handr block If you are married and choose to be treated as a U. Handr block S. Handr block resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Handr block Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Handr block Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Handr block S. Handr block Individual Income Tax Return 1040-C U. Handr block S. Handr block Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Handr block S. Handr block Estimated Tax for Nonresident Alien Individuals 1040NR U. Handr block S. Handr block Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Handr block Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Handr block If you have not previously established a fiscal tax year, your tax year is the calendar year. Handr block A calendar year is 12 consecutive months ending on December 31. Handr block If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Handr block S. Handr block resident for any calendar year, you will be treated as a U. Handr block S. Handr block resident for any part of your fiscal year that falls within that calendar year. Handr block Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Handr block Income from sources outside the United States is taxable if you receive it while you are a resident alien. Handr block The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Handr block For the part of the year you are a nonresident alien, you are taxed on income from U. Handr block S. Handr block sources and on certain foreign source income treated as effectively connected with a U. Handr block S. Handr block trade or business. Handr block (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Handr block ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Handr block The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Handr block S. Handr block citizen after receiving it and before the end of the year. Handr block Income from U. Handr block S. Handr block sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Handr block Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Handr block In certain cases, however, treaty provisions may apply while you were a resident alien. Handr block See chapter 9 for more information. Handr block When determining what income is taxed in the United States, you must consider exemptions under U. Handr block S. Handr block tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Handr block For a further discussion of tax treaties, see chapter 9. Handr block Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Handr block 1) Standard deduction. Handr block   You cannot use the standard deduction allowed on Form 1040. Handr block However, you can itemize any allowable deductions. Handr block 2) Exemptions. Handr block   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Handr block 3) Head of household. Handr block   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Handr block 4) Joint return. Handr block   You cannot file a joint return. Handr block However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Handr block 5) Tax rates. Handr block   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Handr block S. Handr block trade or business. Handr block You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Handr block However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Handr block S. Handr block national. Handr block  See the instructions for Form 1040NR to see if you qualify. Handr block    A U. Handr block S. Handr block national is an individual who, although not a U. Handr block S. Handr block citizen, owes his or her allegiance to the United States. Handr block U. Handr block S. Handr block nationals include American Samoans and Northern Mariana Islanders who chose to become U. Handr block S. Handr block nationals instead of U. Handr block S. Handr block citizens. Handr block 6) Tax credits. Handr block   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Handr block S. Handr block citizen or resident, as discussed in chapter 1. Handr block Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Handr block Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Handr block The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Handr block You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Handr block Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Handr block S. Handr block national, or Student or business apprentice from India. Handr block For more information, see Exemptions in chapter 5. Handr block How To Figure Tax When you figure your U. Handr block S. Handr block tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Handr block Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Handr block S. Handr block citizens and residents. Handr block Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Handr block You cannot take any deductions against this income. Handr block Social security and railroad retirement benefits. Handr block   During the part of the year you are a nonresident alien, 85% of any U. Handr block S. Handr block social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Handr block (See The 30% Tax in chapter 4. Handr block )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Handr block Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Handr block If you received U. Handr block S. Handr block social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Handr block You will not receive separate statements for the benefits received during your periods of U. Handr block S. Handr block residence and nonresidence. Handr block Therefore, it is important for you to keep careful records of these amounts. Handr block You will need this information to properly complete your return and determine your tax liability. Handr block If you received railroad retirement benefits while you were a nonresident alien, the U. Handr block S. Handr block Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Handr block If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Handr block Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Handr block Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Handr block There are certain restrictions that may apply. Handr block These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Handr block Foreign tax credit. Handr block   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Handr block   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Handr block For more information, see the Instructions for Form 1116 and Publication 514. Handr block Child and dependent care credit. Handr block   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Handr block Generally, you must be able to claim an exemption for your dependent. Handr block   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Handr block   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Handr block   For more information, get Publication 503 and Form 2441. Handr block Retirement savings contributions credit. Handr block   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Handr block You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Handr block Use Form 8880 to figure the credit. Handr block For more information, see Publication 590. Handr block Child tax credit. Handr block   You may be able to take this credit if you have a qualifying child. Handr block   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Handr block Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Handr block Is a U. Handr block S. Handr block citizen, a U. Handr block S. Handr block national, or a resident alien. Handr block Did not provide over half of his or her own support for 2013. Handr block Lived with you more than half of 2013. Handr block Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Handr block Is claimed as a dependent on your return. Handr block An adopted child is always treated as your own child. Handr block An adopted child includes a child lawfully placed with you for legal adoption. Handr block   See your form instructions for additional details. Handr block Adoption credit. Handr block   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Handr block This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Handr block To claim the adoption credit, file Form 8839 with the U. Handr block S. Handr block income tax return that you file. Handr block   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Handr block S. Handr block citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Handr block Payments You can report as payments against your U. Handr block S. Handr block income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Handr block These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Handr block S. Handr block sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Handr block Forms To File The U. Handr block S. Handr block income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Handr block Resident at end of year. Handr block   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Handr block S. Handr block resident on the last day of the tax year. Handr block Write “Dual-Status Return” across the top of the return. Handr block Attach a statement to your return to show the income for the part of the year you are a nonresident. Handr block You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Handr block Nonresident at end of year. Handr block   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Handr block S. Handr block resident on the last day of the tax year. Handr block Write “Dual-Status Return” across the top of the return. Handr block Attach a statement to your return to show the income for the part of the year you are a resident. Handr block You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Handr block   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Handr block For more information, see Expatriation Tax in chapter 4. Handr block Statement. Handr block   Any statement must have your name, address, and taxpayer identification number on it. Handr block You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Handr block When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Handr block If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Handr block In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Handr block If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Handr block If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Handr block If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Handr block If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Handr block In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Handr block O. Handr block Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Handr block Prev  Up  Next   Home   More Online Publications