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

Income Tax Filing Online

Free 1040ez FormWww 1040 Com2010 Income Tax TableEz Form 2011Amend Taxes OnlineFree Tax Preparation SoftwareFree Online State TaxesFree Tax FormMyfreetaxes Review1040 XFree Tax Preparation For SeniorsFree 1040x Tax Forms1040 Ez2011 Tax Forms 1040 EzAmended Tax ReturnFile State Tax Return OnlineCan I File My 2011 And 2012 Taxes TogetherH And R Block Free OnlineWhere Do I Get A 1040x Form2011 Ez Tax FormFree 1040x FormsForm 1040ez More:label_form_201040ez More:taxes1040ez 20112010 1040x2010 Tax Filing SoftwareAmendedFile 1040nr Ez Online Free1040 Ez 2011Free State FileHow To File State And Federal Taxes For Free Online2011 Form 1040ezHow To File Taxes On UnemploymentState ReturnFile An Amended Tax Return1040ez Form For 2012Forms To File 2012 TaxesFile Taxes For 2011 FreeTurbotax 1040xFile 2009 Taxes Online For FreeIrs Gov 1040x

Income Tax Filing Online

Income tax filing online Part Three -   Quarterly Filing Information Table of Contents 12. Income tax filing online   Filing Form 720Attachments to Form 720. Income tax filing online Conditions to allowance. Income tax filing online 13. Income tax filing online   Payment of TaxesHow To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule 14. Income tax filing online   Penalties and Interest 15. Income tax filing online   Examination and Appeal Procedures 16. Income tax filing online   Rulings Program 17. Income tax filing online   How To Get Tax Help 18. Income tax filing online   Appendix Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Bond Professionals

IRS Revises Form for Tax-Exempt Bonds
IR-2005-12– The IRS today released a revised form used by municipalities and other issuers of tax-exempt bonds to make arbitrage related payments.

Circular 230 Tax Professionals
The Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for tax professionals enrolled agents, attorneys, CPAs, and other individuals and groups covered by Circular 230.

Index of Applicable Federal Rates (AFRs)
Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates, or AFRs, are regularly published as Revenue Rulings. The Revenue Rulings containing current and recent-past AFRs are available here in Adobe PDF format.

TEB CPE Texts
A series of articles published by the Service as the Tax Exempt Bonds Continuing Professional Education Technical Instruction Program.

Page Last Reviewed or Updated: 19-Feb-2014

The Income Tax Filing Online

Income tax filing online Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Income tax filing online Form 2106, Hours of service limits. Income tax filing online 50% limit on meals, 50% limit on meals. Income tax filing online A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Income tax filing online Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Income tax filing online Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Income tax filing online Expenses, 3 - Advertising expenses. Income tax filing online Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Income tax filing online Airline clubs, Club dues and membership fees. Income tax filing online Allocating costs, Separating costs. Income tax filing online , Separating costs. Income tax filing online , Allocating between business and nonbusiness. Income tax filing online , Allocating total cost. Income tax filing online Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Income tax filing online Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Income tax filing online B Basis of car, Basis. Income tax filing online (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Income tax filing online Box seats at entertainment events, Skyboxes and other private luxury boxes. Income tax filing online Business travel, Trip Primarily for Business Outside U. Income tax filing online S. Income tax filing online , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Income tax filing online More-than-50%-use test. Income tax filing online , More-than-50%-use test. Income tax filing online Qualified business use, Qualified business use. Income tax filing online C Canceled checks As evidence of business expenses, Canceled check. Income tax filing online Car expenses, Car Expenses, Reporting inclusion amounts. Income tax filing online Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Income tax filing online Business and personal use, Business and personal use. Income tax filing online Combining expenses, Car expenses. Income tax filing online Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Income tax filing online Form 2106, Car expenses. Income tax filing online Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Income tax filing online Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Income tax filing online Traffic tickets, Fines and collateral. Income tax filing online Car pools, Car pools. Income tax filing online Car rentals, Reporting inclusion amounts. Income tax filing online Form 2106, Car rentals. Income tax filing online Car, defined, Car defined. Income tax filing online Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Income tax filing online Casualty and theft losses Cars, Casualty and theft losses. Income tax filing online Depreciation, Casualty or theft. Income tax filing online Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Income tax filing online Sports events to benefit, 5 - Charitable sports event. Income tax filing online Club dues, Club dues and membership fees. Income tax filing online Commuting expenses, Commuting expenses. Income tax filing online Conventions, Conventions, Meetings at conventions. Income tax filing online Country clubs, Club dues and membership fees. Income tax filing online Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Income tax filing online Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Income tax filing online (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Income tax filing online Basis, Basis. Income tax filing online Sales taxes, Sales taxes. Income tax filing online Unrecovered basis, How to treat unrecovered basis. Income tax filing online Casualty or theft, effect, Casualty or theft. Income tax filing online Deduction, Depreciation and section 179 deductions. Income tax filing online , Depreciation deduction for the year of disposition. Income tax filing online Excess depreciation, Excess depreciation. Income tax filing online Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Income tax filing online Trade-in, effect, Car trade-in. Income tax filing online , Trade-in. Income tax filing online Trucks and vans, Trucks and vans. Income tax filing online Depreciation of Car Section 179 deduction, Section 179 deduction. Income tax filing online Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Income tax filing online E Employer-provided vehicles, Employer-provided vehicle. Income tax filing online Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Income tax filing online , Gift or entertainment. Income tax filing online 50% limit, Directly before or after business discussion. Income tax filing online Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Income tax filing online Summary (Table 2-1), Exception for events that benefit charitable organizations. Income tax filing online Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Income tax filing online Form 2106, Meal and entertainment expenses. Income tax filing online Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Income tax filing online Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Income tax filing online , Lavish or extravagant expenses. Income tax filing online F Fair market value of car, Fair market value. Income tax filing online Farmers Form 1040, Schedule F, Self-employed. Income tax filing online Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Income tax filing online Federal rate for per diem, Standard Meal Allowance, The federal rate. Income tax filing online Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Income tax filing online Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Income tax filing online Form 1040, Schedule C, Self-employed. Income tax filing online Form 1040, Schedule F, Self-employed. Income tax filing online Form 2106, How to choose. Income tax filing online , Employees. Income tax filing online , Full value included in your income. Income tax filing online , Reporting your expenses under a nonaccountable plan. Income tax filing online , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Income tax filing online Form 4562, Self-employed. Income tax filing online Form 4797, Excess depreciation. Income tax filing online Form W-2 Employer-provided vehicles, Value reported on Form W-2. Income tax filing online Reimbursement of personal expenses, Reimbursement for personal expenses. Income tax filing online Statutory employees, Statutory employees. Income tax filing online Free tax services, Free help with your tax return. Income tax filing online G Gifts, Gift or entertainment. Income tax filing online , Gifts $25 limit, $25 limit. Income tax filing online Combining for recordkeeping purposes, Gift expenses. Income tax filing online Reporting requirements, Gifts. Income tax filing online Golf clubs, Club dues and membership fees. Income tax filing online H Hauling tools, Hauling tools or instruments. Income tax filing online Help (see Tax help) High-low method Introduction, High-low method. Income tax filing online Transition rules, High-low method. Income tax filing online High-low rate method, High-low rate. Income tax filing online Home office, Office in the home. Income tax filing online Hotel clubs, Club dues and membership fees. Income tax filing online I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Income tax filing online Gifts, Incidental costs. Income tax filing online No meals, incidentals only, Incidental-expenses-only method. Income tax filing online Income-producing property, Income-producing property. Income tax filing online Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Income tax filing online indefinite assignment. Income tax filing online Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Income tax filing online Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Income tax filing online , Lavish or extravagant expenses. Income tax filing online Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Income tax filing online Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Income tax filing online Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Income tax filing online 2011 chart (Table 4-1), Table 4-1. Income tax filing online 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Income tax filing online ) Main place of business or work, Main place of business or work. Income tax filing online Married taxpayers Performing artists, Special rules for married persons. Income tax filing online Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Income tax filing online Major cities with higher allowances, Amount of standard meal allowance. Income tax filing online Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Income tax filing online , The standard meal allowance. Income tax filing online Meals, entertainment-related, A meal as a form of entertainment. Income tax filing online Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Income tax filing online 2011 chart (Table 4-1), Table 4-1. Income tax filing online 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Income tax filing online ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Income tax filing online Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Income tax filing online Part of trip outside U. Income tax filing online S. Income tax filing online , Part of Trip Outside the United States P Parking fees, Parking fees. Income tax filing online , Parking fees and tolls. Income tax filing online Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Income tax filing online Defined, Reimbursement, allowance, or advance. Income tax filing online Federal rate for, The federal rate. Income tax filing online Per diem rates High-cost localities, High-low method. Income tax filing online High-low method, High-low method. Income tax filing online Regular federal method, Regular federal per diem rate method. Income tax filing online Standard rate for unlisted localities, High-low method. Income tax filing online , Regular federal per diem rate method. Income tax filing online Transition rules, High-low method. Income tax filing online , Federal per diem rate method. Income tax filing online Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Income tax filing online , Taxes paid on your car. Income tax filing online Personal trips, Trip Primarily for Personal Reasons Outside U. Income tax filing online S. Income tax filing online , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Income tax filing online Probationary work period, Probationary work period. Income tax filing online Proving business purpose, Proving business purpose. Income tax filing online Public transportation Outside of U. Income tax filing online S. Income tax filing online travel, Public transportation. Income tax filing online Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Income tax filing online Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Income tax filing online How to prove expenses (Table 5-1), Table 5-1. Income tax filing online How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Income tax filing online Sampling to prove expenses, Sampling. Income tax filing online Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Income tax filing online Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Income tax filing online Transition rules, Federal per diem rate method. Income tax filing online Reimbursements, Less than full value included in your income. Income tax filing online , Contractor does not adequately account. Income tax filing online Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Income tax filing online Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Income tax filing online Personal expenses, Reimbursement for personal expenses. Income tax filing online Recordkeeping, Reimbursed for expenses. Income tax filing online Reporting (Table 6-1), Table 6-1. Income tax filing online Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Income tax filing online Reimbursements, Reimbursements, Contractor does not adequately account. Income tax filing online Reservists Transportation expenses, Armed Forces reservists. Income tax filing online Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Income tax filing online S Section 179 deduction Amended return, How to choose. Income tax filing online Deduction, Section 179 Deduction Limits, Limits. Income tax filing online Self-employed persons, 2 - Self-employed. Income tax filing online Reporting requirements, Self-employed. Income tax filing online Skyboxes, Skyboxes and other private luxury boxes. Income tax filing online Spouse, expenses for, Travel expenses for another individual. Income tax filing online , Expenses for spouses. Income tax filing online Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Income tax filing online , The standard meal allowance. Income tax filing online Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Income tax filing online Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Income tax filing online Form 2106, Standard mileage rate. Income tax filing online Statutory employees, Statutory employees. Income tax filing online T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Income tax filing online Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Income tax filing online When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Income tax filing online 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Income tax filing online ) Proving expenses (Table 5-1), Table 5-1. Income tax filing online How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Income tax filing online Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Income tax filing online , Illustration of transportation expenses. Income tax filing online Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Income tax filing online Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Income tax filing online Tickets, Entertainment tickets. Income tax filing online , Gift or entertainment. Income tax filing online Season or series tickets, Season or series tickets. Income tax filing online Traffic violations, Fines and collateral. Income tax filing online Tools Hauling tools, Hauling tools or instruments. Income tax filing online Trade association meetings, Trade association meetings. Income tax filing online Trade-in of car, Car trade-in. Income tax filing online , Trade-in. Income tax filing online Traffic tickets, Fines and collateral. Income tax filing online Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Income tax filing online High-low method, High-low method. Income tax filing online Regular federal method, Federal per diem rate method. Income tax filing online Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Income tax filing online Car expenses, Car Expenses, Reporting inclusion amounts. Income tax filing online Deductible (Figure B), Gift or entertainment. Income tax filing online , Illustration of transportation expenses. Income tax filing online five or more cars, Five or more cars. Income tax filing online Form 2106, Transportation expenses. Income tax filing online Transportation workers, Special rate for transportation workers. Income tax filing online , Individuals subject to hours of service limits. Income tax filing online Travel advance, Reimbursement, allowance, or advance. Income tax filing online , Travel advance. Income tax filing online (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Income tax filing online Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Income tax filing online Travel Expenses You Can Deduct Defined, Travel expenses defined. Income tax filing online Going home on days off, Going home on days off. Income tax filing online In U. Income tax filing online S. Income tax filing online , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Income tax filing online S. Income tax filing online , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Income tax filing online Transportation workers, Individuals subject to hours of service limits. Income tax filing online Transportation workers' expenses, Special rate for transportation workers. Income tax filing online Two places of work, Two places of work. Income tax filing online U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Income tax filing online Unrecovered basis of car, How to treat unrecovered basis. Income tax filing online V Volunteers, Volunteers. Income tax filing online W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications