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Irs 1040ez Tax Table

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Irs 1040ez Tax Table

Irs 1040ez tax table 11. Irs 1040ez tax table   Employer-Provided Educational Assistance Table of Contents Introduction Working condition fringe benefit. Irs 1040ez tax table Introduction If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. Irs 1040ez tax table This means your employer should not include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. Irs 1040ez tax table This also means that you do not have to include the benefits on your income tax return. Irs 1040ez tax table You cannot use any of the tax-free education expenses paid for by your employer as the basis for any other deduction or credit, including the American opportunity credit and lifetime learning credit. Irs 1040ez tax table Educational assistance program. Irs 1040ez tax table   To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. Irs 1040ez tax table Your employer can tell you whether there is a qualified program where you work. Irs 1040ez tax table Educational assistance benefits. Irs 1040ez tax table   Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. Irs 1040ez tax table Education generally includes any form of instruction or training that improves or develops your capabilities. Irs 1040ez tax table The payments do not have to be for work-related courses or courses that are part of a degree program. Irs 1040ez tax table   Educational assistance benefits do not include payments for the following items. Irs 1040ez tax table Meals, lodging, or transportation. Irs 1040ez tax table Tools or supplies (other than textbooks) that you can keep after completing the course of instruction. Irs 1040ez tax table Courses involving sports, games, or hobbies unless they: Have a reasonable relationship to the business of your employer, or Are required as part of a degree program. Irs 1040ez tax table Benefits over $5,250. Irs 1040ez tax table   If your employer pays more than $5,250 in educational assistance benefits for you during the year, you must generally pay tax on the amount over $5,250. Irs 1040ez tax table Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income. Irs 1040ez tax table Working condition fringe benefit. Irs 1040ez tax table    However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. Irs 1040ez tax table A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. Irs 1040ez tax table For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. Irs 1040ez tax table Prev  Up  Next   Home   More Online Publications

Compliance & Enforcement Topics

 

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Whistleblower - Informant Award

The IRS Whistleblower Office pays money to people who blow the whistle on persons who fail to pay the tax that they owe. If the IRS uses information provided by the whistleblower, it can award the whistleblower up to 30 percent of the additional tax, penalty and other amounts it collects.

 


Fiscal 2014 Sequester Notice from Whistleblower Office dated October 1, 2013:  Impact on whistleblower payments.

Fiscal 2013 Sequester Notice from Whistleblower Office dated March 1, 2013: Impact on whistleblower payments.

Treasury proposed regulations to implement 26 USC 7623, as amended, on December 18, 2012. The public comment period has officially closed and the comments received are under evaluation. The IRS often receives comments on proposed regulations after the official comment period has closed and may consider late submissions in preparing final regulations. 

 


The Whistleblower Office has developed new rules that became effective August 1, 2012. We are providing the three Interim Guidance memoranda below. 


Deputy Commissioner for Services and Enforcement Memorandum dated June 20, 2012

 


Who can get an award?

The IRS may pay awards to people who provide specific and credible information to the IRS if the information results in the collection of taxes, penalties, interest or other amounts from the noncompliant taxpayer.

The IRS is looking for solid information, not an “educated guess” or unsupported speculation. We are also looking for a significant Federal tax issue - this is not a program for resolving personal problems or disputes about a business relationship.

What are the rules for getting an award?

The law provides for two types of awards. If the taxes, penalties, interest and other amounts in dispute exceed $2 million, and a few other qualifications are met, the IRS will pay 15 percent to 30 percent of the amount collected. If the case deals with an individual, his or her annual gross income must be more than $200,000. If the whistleblower disagrees with the outcome of the claim, he or she can appeal to the Tax Court. These rules are found at Internal Revenue Code IRC Section 7623(b) - Whistleblower Rules.

The IRS also has an award program for other whistleblowers - generally those who do not meet the dollar thresholds of $2 million in dispute or cases involving individual taxpayers with gross income of less that $200,000. The awards through this program are less, with a maximum award of 15 percent up to $10 million. In addition, the awards are discretionary and the informant cannot dispute the outcome of the claim in Tax Court. The rules for these cases are found at Internal Revenue Code IRC Section 7623(a) - Informant Claims Program, and some of the rules are different from those that apply to cases involving more than $2 million.

If you decide to submit information and seek an award for doing so, use IRS Form 211. The same form is used for both award programs.

More Information

What Happens to a Claim for an Informant Award (Whistleblower)
Procedures used and the criteria followed to identify and process informant cases

Whistleblower Law
A brief synopsis of what the new whistleblower law entails. This is the most significant change to the Services’ approach to informant awards in 140 years

How Do You File a Whistleblower Award Claim
Step by step procedures to follow to file an informant claim for award

Confidentiality and Disclosure for Whistleblowers
The rules governing confidentiality of informant information

IRC Section 7623(b) - Whistleblower Rules
The requirements of the new rules enacted in IRC Section 7623(b), the Whistleblower Program

IRC Section 7623(a) - Informant Claims Program
The requirement of the rules governing claims that do not meet the requirements of the provisions in the whistleblower program under IRC Section 7623(b). These claims are part of the Informant Claims Program

IRS Form 211
Application for Award for Original Information

News Release IR-2007-201
Procedure Unveiled for Reporting Violations of the Tax Law, Making Reward Claims

Notice 2008-4 Guidance to the public on how to file claims
Claims Submitted to the IRS Whistleblower Office under Section 7623

History of the Whistleblower/Informant Program
Historical information on the evolution of the concept of paying for leads from its inception up to the current law followed today

Realignment of Informant Claims Examination Unit into Whistleblower Office
The Informant Claims Examination Unit in Ogden, Utah has been realigned with the Whistleblower Office. Their new name is Whistleblower Office - Ogden.

Information and Whistleblower Awards

  • IRM 25.2.1, Receiving Information — This chapter provides procedures and guidance for all Service personnel to follow when receiving information dealing with whistleblowers’ claims for award.
  • IRM 25.2.2, Whistleblower Awards — This chapter provides procedures and guidance for all Service personnel to follow when dealing with payment of whistleblowers’ claims for award.

Whistleblower Office At-a-Glance
 

Annual Reports

Reporting other information to the IRS

If you have information about tax noncompliance but are not interested in an award, or you have other information you believe may be of interest to the IRS:

  • For information on how to Report Suspected Tax Fraud Activity, if you have information about an individual or company you suspect is not complying with the tax law, and you do not want to seek an award . You can remain anonymous
Page Last Reviewed or Updated: 30-Sep-2013

The Irs 1040ez Tax Table

Irs 1040ez tax table Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Irs 1040ez tax table Tax questions. Irs 1040ez tax table Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. Irs 1040ez tax table irs. Irs 1040ez tax table gov/pub54. Irs 1040ez tax table What's New Exclusion amount. Irs 1040ez tax table  The maximum foreign earned income exclusion is adjusted annually for inflation. Irs 1040ez tax table For 2013, the maximum exclusion has increased to $97,600. Irs 1040ez tax table See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. Irs 1040ez tax table Housing expenses — base amount. Irs 1040ez tax table  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. Irs 1040ez tax table The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. Irs 1040ez tax table For 2013, this amount is $42. Irs 1040ez tax table 78 per day ($15,616 per year). Irs 1040ez tax table See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. Irs 1040ez tax table Housing expenses — maximum amount. Irs 1040ez tax table  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. Irs 1040ez tax table See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. Irs 1040ez tax table Filing requirements. Irs 1040ez tax table  Generally, the amount of income you can receive before you must file an income tax return has increased. Irs 1040ez tax table These amounts are shown in chapter 1 under Filing Requirements . Irs 1040ez tax table Self-employment tax rate. Irs 1040ez tax table  For 2013, the self-employment tax rate of 13. Irs 1040ez tax table 3% has increased to 15. Irs 1040ez tax table 3%. Irs 1040ez tax table The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. Irs 1040ez tax table All net earnings are subject to the Medicare part of the tax. Irs 1040ez tax table For more information, see chapter 3. Irs 1040ez tax table IRA limitations for 2013. Irs 1040ez tax table . Irs 1040ez tax table  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). Irs 1040ez tax table You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). Irs 1040ez tax table If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. Irs 1040ez tax table See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. Irs 1040ez tax table Reminders Figuring tax on income not excluded. Irs 1040ez tax table  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. Irs 1040ez tax table See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. Irs 1040ez tax table If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. Irs 1040ez tax table Form 8938. Irs 1040ez tax table  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. Irs 1040ez tax table See Form 8938 in chapter 1. Irs 1040ez tax table Change of address. Irs 1040ez tax table  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. Irs 1040ez tax table If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. Irs 1040ez tax table Photographs of missing children. Irs 1040ez tax table  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs 1040ez tax table Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs 1040ez tax table 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. Irs 1040ez tax table Introduction This publication discusses special tax rules for U. Irs 1040ez tax table S. Irs 1040ez tax table citizens and resident aliens who work abroad or who have income earned in foreign countries. Irs 1040ez tax table If you are a U. Irs 1040ez tax table S. Irs 1040ez tax table citizen or resident alien, your worldwide income generally is subject to U. Irs 1040ez tax table S. Irs 1040ez tax table income tax, regardless of where you are living. Irs 1040ez tax table Also, you are subject to the same income tax filing requirements that apply to U. Irs 1040ez tax table S. Irs 1040ez tax table citizens or resident aliens living in the United States. Irs 1040ez tax table Expatriation tax provisions apply to U. Irs 1040ez tax table S. Irs 1040ez tax table citizens who have renounced their citizenship and long-term residents who have ended their residency. Irs 1040ez tax table These provisions are discussed in chapter 4 of Publication 519, U. Irs 1040ez tax table S. Irs 1040ez tax table Tax Guide for Aliens. Irs 1040ez tax table Resident alien. Irs 1040ez tax table   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. Irs 1040ez tax table Green card test. Irs 1040ez tax table You are a U. Irs 1040ez tax table S. Irs 1040ez tax table resident if you were a lawful permanent resident of the United States at any time during the calendar year. Irs 1040ez tax table This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). Irs 1040ez tax table Substantial presence test. Irs 1040ez tax table You are considered a U. Irs 1040ez tax table S. Irs 1040ez tax table resident if you meet the substantial presence test for the calendar year. Irs 1040ez tax table To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. Irs 1040ez tax table Example. Irs 1040ez tax table You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. Irs 1040ez tax table To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). Irs 1040ez tax table Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. Irs 1040ez tax table   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. Irs 1040ez tax table Filing information. Irs 1040ez tax table    Chapter 1 contains general filing information, such as: Whether you must file a U. Irs 1040ez tax table S. Irs 1040ez tax table tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. Irs 1040ez tax table S. Irs 1040ez tax table resident, and Whether you must pay estimated tax. Irs 1040ez tax table Withholding tax. Irs 1040ez tax table    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. Irs 1040ez tax table S. Irs 1040ez tax table citizens and resident aliens. Irs 1040ez tax table Self-employment tax. Irs 1040ez tax table    Chapter 3 discusses who must pay self-employment tax. Irs 1040ez tax table Foreign earned income exclusion and housing exclusion and deduction. Irs 1040ez tax table    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. Irs 1040ez tax table You may qualify to treat up to $97,600 of your income as not taxable by the United States. Irs 1040ez tax table You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. Irs 1040ez tax table These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. Irs 1040ez tax table   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. Irs 1040ez tax table These rules are explained in chapter 4. Irs 1040ez tax table   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Irs 1040ez tax table Exemptions, deductions, and credits. Irs 1040ez tax table    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. Irs 1040ez tax table These are generally the same as if you were living in the United States. Irs 1040ez tax table However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. Irs 1040ez tax table Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. Irs 1040ez tax table Tax treaty benefits. Irs 1040ez tax table    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. Irs 1040ez tax table It also explains how to get copies of tax treaties. Irs 1040ez tax table How to get tax help. Irs 1040ez tax table    Chapter 7 is an explanation of how to get information and assistance from the IRS. Irs 1040ez tax table Questions and answers. Irs 1040ez tax table   Frequently asked questions and answers to those questions are presented in the back of the publication. Irs 1040ez tax table Comments and suggestions. Irs 1040ez tax table   We welcome your comments about this publication and your suggestions for future editions. Irs 1040ez tax table   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs 1040ez tax table NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs 1040ez tax table Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 1040ez tax table   You can send us comments from www. Irs 1040ez tax table irs. Irs 1040ez tax table gov/formspubs/. Irs 1040ez tax table Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs 1040ez tax table ”   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. Irs 1040ez tax table Ordering forms and publications. Irs 1040ez tax table   Visit www. Irs 1040ez tax table irs. Irs 1040ez tax table gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Irs 1040ez tax table Internal Revenue Service 1201 N. Irs 1040ez tax table Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs 1040ez tax table   If you have a tax question, check the information available on IRS. Irs 1040ez tax table gov or call 1-800-TAX–FORM (1-800-829-1040). Irs 1040ez tax table We cannot answer tax questions sent to either of the above addresses. Irs 1040ez tax table Prev  Up  Next   Home   More Online Publications