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Instruction Booklet For 1040x

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Instruction Booklet For 1040x

Instruction booklet for 1040x 4. Instruction booklet for 1040x   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. Instruction booklet for 1040x In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. Instruction booklet for 1040x You subtract this credit directly from your tax. Instruction booklet for 1040x Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. Instruction booklet for 1040x Business Credits All of the following credits are part of the general business credit. Instruction booklet for 1040x The form you use to figure each credit is shown in parentheses. Instruction booklet for 1040x You will also have to complete Form 3800. Instruction booklet for 1040x Alternative fuel vehicle refueling property credit (Form 8911). Instruction booklet for 1040x   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. Instruction booklet for 1040x For more information, see Form 8911. Instruction booklet for 1040x Alternative motor vehicle credit (Form 8910). Instruction booklet for 1040x   For more information, see Form 8910. Instruction booklet for 1040x Biodiesel and renewable diesel fuels credit (Form 8864). Instruction booklet for 1040x   For more information, see Form 8864. Instruction booklet for 1040x Biofuel producer credit (Form 6478). Instruction booklet for 1040x    For more information, see Form 6478. Instruction booklet for 1040x Carbon dioxide sequestration credit (Form 8933). Instruction booklet for 1040x   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. Instruction booklet for 1040x For more information, see Form 8933. Instruction booklet for 1040x Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). Instruction booklet for 1040x   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. Instruction booklet for 1040x The credit applies regardless of whether the food is consumed on or off your business premises. Instruction booklet for 1040x For more information, see Form 8846. Instruction booklet for 1040x Credit for employer differential wage payments (Form 8932). Instruction booklet for 1040x   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. Instruction booklet for 1040x For more information, see Form 8932. Instruction booklet for 1040x Credit for employer-provided childcare facilities and services (Form 8882). Instruction booklet for 1040x   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. Instruction booklet for 1040x For more information, see Form 8882. Instruction booklet for 1040x Credit for increasing research activities (Form 6765). Instruction booklet for 1040x   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. Instruction booklet for 1040x For more information, see Form 6765. Instruction booklet for 1040x Credit for small employer health insurance premiums (Form 8941). Instruction booklet for 1040x   This credit applies to the cost of certain health insurance coverage you provide to certain employees. Instruction booklet for 1040x For more information, see Form 8941. Instruction booklet for 1040x Credit for small employer pension plan startup costs (Form 8881). Instruction booklet for 1040x   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Instruction booklet for 1040x For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Instruction booklet for 1040x Disabled access credit (Form 8826). Instruction booklet for 1040x   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. Instruction booklet for 1040x You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. Instruction booklet for 1040x For more information, see Form 8826. Instruction booklet for 1040x Distilled spirits credit (Form 8906). Instruction booklet for 1040x   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. Instruction booklet for 1040x For more information, see Form 8906. Instruction booklet for 1040x Empowerment zone employment credit (Form 8844). Instruction booklet for 1040x   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. Instruction booklet for 1040x For more information, see Form 8844. Instruction booklet for 1040x Energy efficient appliance credit (Form 8909). Instruction booklet for 1040x   This credit is available for manufacturers of eligible appliances. Instruction booklet for 1040x For more information, see Form 8909. Instruction booklet for 1040x Energy efficient home credit (Form 8908). Instruction booklet for 1040x   This credit is available for eligible contractors of certain homes sold for use as a residence. Instruction booklet for 1040x For more information, see Form 8908. Instruction booklet for 1040x Indian employment credit (Form 8845). Instruction booklet for 1040x   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. Instruction booklet for 1040x For more information, see Form 8845. Instruction booklet for 1040x Investment credit (Form 3468). Instruction booklet for 1040x   The investment credit is the total of the following credits. Instruction booklet for 1040x Rehabilitation credit. Instruction booklet for 1040x Energy credit. Instruction booklet for 1040x Qualifying advanced coal project credit. Instruction booklet for 1040x Qualifying gasification project credit. Instruction booklet for 1040x Qualifying advanced energy project credit. Instruction booklet for 1040x   For more information, see Form 3468. Instruction booklet for 1040x Low sulfur diesel fuel production credit (Form 8896). Instruction booklet for 1040x    For more information, see Form 8896. Instruction booklet for 1040x Low-income housing credit (Form 8586). Instruction booklet for 1040x   This credit generally applies to each new qualified low-income building placed in service after 1986. Instruction booklet for 1040x For more information, see Form 8586. Instruction booklet for 1040x Mine rescue team training credit (Form 8923). Instruction booklet for 1040x   This credit applies to training program costs you pay or incur for certain mine rescue team employees. Instruction booklet for 1040x For more information, see Form 8923. Instruction booklet for 1040x New markets credit (Form 8874). Instruction booklet for 1040x   This credit is for qualified equity investments made in qualified community development entities. Instruction booklet for 1040x For more information, see Form 8874. Instruction booklet for 1040x Nonconventional source fuel credit (Form 8907). Instruction booklet for 1040x   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. Instruction booklet for 1040x For more information, see Form 8907. Instruction booklet for 1040x Orphan drug credit (Form 8820). Instruction booklet for 1040x   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. Instruction booklet for 1040x For more information, see Form 8820. Instruction booklet for 1040x Qualified plug-in electric drive motor vehicle credit (Form 8936). Instruction booklet for 1040x   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. Instruction booklet for 1040x For more information, see Form 8936. Instruction booklet for 1040x Qualified railroad track maintenance credit (Form 8900). Instruction booklet for 1040x   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. Instruction booklet for 1040x For more information, see Form 8900. Instruction booklet for 1040x Renewable electricity, refined coal, and Indian coal production credit (Form 8835). Instruction booklet for 1040x   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. Instruction booklet for 1040x S. Instruction booklet for 1040x possessions from qualified energy resources at a qualified facility. Instruction booklet for 1040x For more information, see Form 8835. Instruction booklet for 1040x Work opportunity credit (Form 5884). Instruction booklet for 1040x   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. Instruction booklet for 1040x For more information, see Form 5884. Instruction booklet for 1040x How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. Instruction booklet for 1040x In addition to the credit form, you also need to file Form 3800. Instruction booklet for 1040x Prev  Up  Next   Home   More Online Publications
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Excise Tax

Excise taxes are taxes paid when purchases are made on a specific good, such as gasoline. Excise taxes are often included in the price of the product. There are also excise taxes on activities, such as on wagering or on highway usage by trucks. Excise Tax has several general excise tax programs. One of the major components of the excise program is motor fuel.

Various Fuel Tax Credits Extended:

Here Are Special Instructions On How To Report
The American Taxpayer Relief Act, enacted Jan. 2, 2013, retroactively extends certain fuel tax credits that expired at the end of 2011. These include the biodiesel mixture credit, biodiesel credit, alternative fuel credit and alternative fuel mixture credit. Generally, eligible taxpayers can now claim these credits on their federal excise tax returns, and if the credits exceed their excise tax liability, the excess can be claimed as a refund or income tax credit. 

Indoor Tanning Service Providers Must File a Federal Excise Tax Return
Beginning July 1, 2010, indoor tanning services will be subject to a 10 percent excise tax under the Affordable Care Act. Filing your Excise Tax return.

Directors Directive on Announcement 2008-18, FET Compliance Initiative
This Directive provides guidance to examiners auditing taxpayers participating in the voluntary compliance initiative (Announcement 2008-18) regarding foreign insurance excise tax (FET) under IRC 4371- 4374.

Excise Summary Terminal Activity Reporting System (ExSTARS)
ExSTARS is a fuel reporting system developed with the cooperation of the IRS, Department of Transportation, states, and motor fuel industry, which details the movement of any product into or out of an IRS approved terminal. A facility control number (FCN) designates a storage location within the motor fuel, or renewable fuel production or the bulk transfer / terminal system. Information regarding the use of FCNs was made public by an announcement in the Federal Register on April 12, 2010.

Excise Tax Electronic Data Interchange (EDI) Guides (Pub. 3536)
Terminal Operators and Bulk Carriers refer to Publication 3536 for EDI filing requirements.

637 Registration Program
Under the Code and regulations, each person that engages in certain specified activities relating to excise tax must be registered by the IRS before engaging in that activity.

Online Form 637 Registration Status Check
This Web application provides the ability for businesses to confirm whether individuals/companies have a valid IRS registration.

Exemption From Excise Tax for Certain Wooden Arrows
On Friday, October 3, 2008, P.L. 110-343 (H.R. 1424), the Emergency Economic Stabilization Act of 2008 (Act), also known as the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, was signed into law by the President. The Act includes a key provision in Title V, Section 503 that impacts the Archery federal excise tax.

Field Directive Federal Excise Tax on the Importation and Manufacture of Fishing and Archery Products
This updates the field directive that discusses the Federal Excise Tax on the importation and manufacture of fishing and archery products.

Idling Reduction Devices Exempt from 12% Retail Excise Tax
The Environmental Protection Agency's (EPA) list of devices that reduce highway tractor idling is now available. These devices may be exempt from the 12 percent retail excise tax provided they meet the criteria set forth in section 4053(9) of the Internal Revenue Code.

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The Instruction Booklet For 1040x

Instruction booklet for 1040x Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. Instruction booklet for 1040x C Comments on publication, Comments and suggestions. Instruction booklet for 1040x Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. Instruction booklet for 1040x Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. Instruction booklet for 1040x E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. Instruction booklet for 1040x Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. Instruction booklet for 1040x Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. Instruction booklet for 1040x Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. Instruction booklet for 1040x Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. Instruction booklet for 1040x T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Instruction booklet for 1040x TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. Instruction booklet for 1040x Transferee liability, Transferee liability not affected by innocent spouse relief provisions. Instruction booklet for 1040x Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. Instruction booklet for 1040x Prev  Up     Home   More Online Publications