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Irs Forms 1040ez Instructions

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Irs Forms 1040ez Instructions

Irs forms 1040ez instructions 3. Irs forms 1040ez instructions   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Irs forms 1040ez instructions Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Irs forms 1040ez instructions An exclusion from gross income is generally income you receive that is not included in your U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions income and is not subject to U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions tax. Irs forms 1040ez instructions This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Irs forms 1040ez instructions Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Irs forms 1040ez instructions Useful Items - You may want to see: Publication 54 Tax Guide for U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Irs forms 1040ez instructions Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Irs forms 1040ez instructions Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Irs forms 1040ez instructions The exclusion is $97,600 in 2013. Irs forms 1040ez instructions In addition, you may be able to exclude or deduct certain foreign housing amounts. Irs forms 1040ez instructions You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Irs forms 1040ez instructions For more information, see Publication 54. Irs forms 1040ez instructions Foreign country. Irs forms 1040ez instructions    A foreign country is any territory under the sovereignty of a government other than that of the United States. Irs forms 1040ez instructions   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Irs forms 1040ez instructions It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Irs forms 1040ez instructions   The term “foreign country” does not include U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions possessions or territories. Irs forms 1040ez instructions It does not include the Antarctic region. Irs forms 1040ez instructions Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Irs forms 1040ez instructions Interest Income Interest income that is not connected with a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Irs forms 1040ez instructions State and local government obligations. Irs forms 1040ez instructions   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions possession, generally is not included in income. Irs forms 1040ez instructions However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Irs forms 1040ez instructions Portfolio interest. Irs forms 1040ez instructions   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Irs forms 1040ez instructions To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Irs forms 1040ez instructions Note. Irs forms 1040ez instructions For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Irs forms 1040ez instructions Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Irs forms 1040ez instructions Obligations in registered form. Irs forms 1040ez instructions   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Irs forms 1040ez instructions   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Irs forms 1040ez instructions   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Irs forms 1040ez instructions For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Irs forms 1040ez instructions Obligations not in registered form. Irs forms 1040ez instructions    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Irs forms 1040ez instructions A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Irs forms 1040ez instructions   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Irs forms 1040ez instructions In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Irs forms 1040ez instructions Interest that does not qualify as portfolio interest. Irs forms 1040ez instructions   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Irs forms 1040ez instructions You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Irs forms 1040ez instructions Contingent interest. Irs forms 1040ez instructions   Portfolio interest does not include contingent interest. Irs forms 1040ez instructions Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Irs forms 1040ez instructions For exceptions, see Internal Revenue Code section 871(h)(4)(C). Irs forms 1040ez instructions Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Irs forms 1040ez instructions Related persons. Irs forms 1040ez instructions   Related persons include the following. Irs forms 1040ez instructions Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Irs forms 1040ez instructions ), and lineal descendants (children, grandchildren, etc. Irs forms 1040ez instructions ). Irs forms 1040ez instructions Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Irs forms 1040ez instructions Certain corporations, partnerships, and other entities. Irs forms 1040ez instructions For details, see Nondeductible Loss in chapter 2 of Publication 544. Irs forms 1040ez instructions Exception for existing debt. Irs forms 1040ez instructions   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Irs forms 1040ez instructions Dividend Income The following dividend income is exempt from the 30% tax. Irs forms 1040ez instructions Certain dividends paid by foreign corporations. Irs forms 1040ez instructions   There is no 30% tax on U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions source dividends you receive from a foreign corporation. Irs forms 1040ez instructions See Second exception under Dividends in chapter 2 for how to figure the amount of U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions source dividends. Irs forms 1040ez instructions Certain interest-related dividends. Irs forms 1040ez instructions   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Irs forms 1040ez instructions The mutual fund will designate in writing which dividends are interest-related dividends. Irs forms 1040ez instructions Certain short-term capital gain dividends. Irs forms 1040ez instructions   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Irs forms 1040ez instructions The mutual fund will designate in writing which dividends are short-term capital gain dividends. Irs forms 1040ez instructions This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Irs forms 1040ez instructions Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions source income may be exempt from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions tax, but only if you meet one of the situations discussed next. Irs forms 1040ez instructions Employees of foreign persons, organizations, or offices. Irs forms 1040ez instructions   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions sources and is tax exempt if you meet all three of the following conditions. Irs forms 1040ez instructions You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions corporation, a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions partnership, or a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions citizen or resident. Irs forms 1040ez instructions You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Irs forms 1040ez instructions Your pay for these services is not more than $3,000. Irs forms 1040ez instructions If you do not meet all three conditions, your income from personal services performed in the United States is U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions source income and is taxed according to the rules in chapter 4. Irs forms 1040ez instructions   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Irs forms 1040ez instructions To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Irs forms 1040ez instructions If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Irs forms 1040ez instructions   A day means a calendar day during any part of which you are physically present in the United States. Irs forms 1040ez instructions Example 1. Irs forms 1040ez instructions During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions partnership. Irs forms 1040ez instructions Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Irs forms 1040ez instructions That office paid him a total gross salary of $2,800 for those services. Irs forms 1040ez instructions During 2013, he was not engaged in a trade or business in the United States. Irs forms 1040ez instructions The salary is not considered U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions source income and is exempt from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions tax. Irs forms 1040ez instructions Example 2. Irs forms 1040ez instructions The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Irs forms 1040ez instructions He received $2,875 in 2013, and $1,625 in 2014. Irs forms 1040ez instructions During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Irs forms 1040ez instructions Henry's salary is U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions source income and is taxed under the rules in chapter 4. Irs forms 1040ez instructions Crew members. Irs forms 1040ez instructions   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions possession is not U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions source income and is exempt from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions tax. Irs forms 1040ez instructions This exemption does not apply to compensation for services performed on foreign aircraft. Irs forms 1040ez instructions Students and exchange visitors. Irs forms 1040ez instructions   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Irs forms 1040ez instructions   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Irs forms 1040ez instructions It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Irs forms 1040ez instructions   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Irs forms 1040ez instructions Foreign employer. Irs forms 1040ez instructions   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions possession by a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions corporation, a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions partnership, or an individual who is a U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions citizen or resident. Irs forms 1040ez instructions   The term “foreign employer” does not include a foreign government. Irs forms 1040ez instructions Pay from a foreign government that is exempt from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions income tax is discussed in chapter 10. Irs forms 1040ez instructions Income from certain annuities. Irs forms 1040ez instructions   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions income tax if you meet both of the following conditions. Irs forms 1040ez instructions You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Irs forms 1040ez instructions At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions citizens or residents. Irs forms 1040ez instructions   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Irs forms 1040ez instructions   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Irs forms 1040ez instructions Income affected by treaties. Irs forms 1040ez instructions   Income of any kind that is exempt from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions tax under a treaty to which the United States is a party is excluded from your gross income. Irs forms 1040ez instructions Income on which the tax is only limited by treaty, however, is included in gross income. Irs forms 1040ez instructions See chapter 9. Irs forms 1040ez instructions Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Irs forms 1040ez instructions Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Irs forms 1040ez instructions If you are married and file a joint return, you may be able to exclude up to $500,000. Irs forms 1040ez instructions For information on the requirements for this exclusion, see Publication 523. Irs forms 1040ez instructions This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Irs forms 1040ez instructions Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Irs forms 1040ez instructions The rules discussed here apply to both resident and nonresident aliens. Irs forms 1040ez instructions If a nonresident alien receives a grant that is not from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions sources, it is not subject to U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions tax. Irs forms 1040ez instructions See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Irs forms 1040ez instructions S. Irs forms 1040ez instructions sources. Irs forms 1040ez instructions A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Irs forms 1040ez instructions Candidate for a degree. Irs forms 1040ez instructions   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Irs forms 1040ez instructions Eligible educational institution. Irs forms 1040ez instructions   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Irs forms 1040ez instructions Qualified education expenses. Irs forms 1040ez instructions   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Irs forms 1040ez instructions These items must be required of all students in your course of instruction. Irs forms 1040ez instructions However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Irs forms 1040ez instructions Expenses that do not qualify. Irs forms 1040ez instructions   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Irs forms 1040ez instructions This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Irs forms 1040ez instructions Scholarship or fellowship amounts used to pay these costs are taxable. Irs forms 1040ez instructions Amounts used to pay expenses that do not qualify. Irs forms 1040ez instructions   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Irs forms 1040ez instructions Payment for services. Irs forms 1040ez instructions   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Irs forms 1040ez instructions This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Irs forms 1040ez instructions Example. Irs forms 1040ez instructions On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Irs forms 1040ez instructions As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Irs forms 1040ez instructions Of the $2,500 scholarship, $1,000 represents payment for her services. Irs forms 1040ez instructions Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Irs forms 1040ez instructions Prev  Up  Next   Home   More Online Publications
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The Irs Forms 1040ez Instructions

Irs forms 1040ez instructions Index A Adjusted basis, Adjusted Basis Assessments For local benefits, Assessments for local benefits. Irs forms 1040ez instructions Homeowners association, Homeowners association assessments. Irs forms 1040ez instructions Assistance (see Tax help) B Basis, Basis C Certificate, mortgage credit, Who qualifies. Irs forms 1040ez instructions Construction, Construction. Irs forms 1040ez instructions Cooperatives, Special Rules for Cooperatives, Cooperative apartment. Irs forms 1040ez instructions Cost basis, Cost as Basis Credit Mortgage interest, Mortgage Interest Credit D Deduction Home mortgage interest, Deductible Mortgage Interest Real estate taxes, Deductible Real Estate Taxes E Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs Escrow accounts, Escrow accounts. Irs forms 1040ez instructions F Fire insurance premiums, Items not added to basis and not deductible. Irs forms 1040ez instructions Form 1098, Mortgage Interest Statement 8396, How to claim the credit. Irs forms 1040ez instructions , Figuring the Credit Free tax services, Free help with your tax return. Irs forms 1040ez instructions G Gift of home, Gift Ground rent, Ground rent. Irs forms 1040ez instructions H Help (see Tax help) HFA Hardest Hit Fund, Hardest Hit Fund and Emergency Homeowners' Loan Programs Home Acquisition debt, Home Acquisition Debt Inherited, Inheritance Mortgage interest, Home Mortgage Interest Purchase of, Purchase. Irs forms 1040ez instructions Received as gift, Gift Homeowners association assessments, Homeowners association assessments. Irs forms 1040ez instructions House payment, Your house payment. Irs forms 1040ez instructions Housing allowance, minister or military, Minister's or military housing allowance. Irs forms 1040ez instructions I Improvements, Improvements. Irs forms 1040ez instructions Inheritance, Inheritance Insurance, Nondeductible payments. Irs forms 1040ez instructions , Items not added to basis and not deductible. Irs forms 1040ez instructions Interest Home mortgage, Home Mortgage Interest Prepaid, Prepaid interest. Irs forms 1040ez instructions K Keeping records, Keeping Records L Late payment charge, Late payment charge on mortgage payment. Irs forms 1040ez instructions Local benefits, assessments for, Assessments for local benefits. Irs forms 1040ez instructions M MCC (Mortgage credit certificate), Who qualifies. Irs forms 1040ez instructions Minister's or military housing allowance, Minister's or military housing allowance. Irs forms 1040ez instructions Mortgage credit certificate (MCC), Who qualifies. Irs forms 1040ez instructions Mortgage debt forgiveness, Discharges of qualified principal residence indebtedness. Irs forms 1040ez instructions Mortgage insurance premiums, Mortgage Insurance Premiums Mortgage interest Credit, Mortgage Interest Credit Deduction, Deductible Mortgage Interest Late payment charge, Late payment charge on mortgage payment. Irs forms 1040ez instructions Paid at settlement, Mortgage Interest Paid at Settlement Refund, Refund of home mortgage interest. Irs forms 1040ez instructions , Refund of overpaid interest. Irs forms 1040ez instructions Statement, Mortgage Interest Statement Mortgage prepayment penalty, Mortgage prepayment penalty. Irs forms 1040ez instructions N Nondeductible payments, Nondeductible payments. Irs forms 1040ez instructions , Items not added to basis and not deductible. Irs forms 1040ez instructions P Points, Points Prepaid interest, Prepaid interest. Irs forms 1040ez instructions Publications (see Tax help) R Real estate taxes, Real Estate Taxes Deductible, Deductible Real Estate Taxes Paid at settlement or closing, Real estate taxes paid at settlement or closing. Irs forms 1040ez instructions , Real estate taxes. Irs forms 1040ez instructions Refund or rebate, Refund or rebate of real estate taxes. Irs forms 1040ez instructions Recordkeeping, Keeping Records Refund of Mortgage interest, Refund of home mortgage interest. Irs forms 1040ez instructions , Refund of overpaid interest. Irs forms 1040ez instructions Real estate taxes, Refund or rebate of real estate taxes. Irs forms 1040ez instructions Repairs, Repairs versus improvements. Irs forms 1040ez instructions S Sales taxes, Sales Taxes Settlement or closing costs Basis of home, Settlement or closing costs. Irs forms 1040ez instructions Mortgage interest, Mortgage Interest Paid at Settlement Real estate taxes, Real estate taxes paid at settlement or closing. Irs forms 1040ez instructions , Real estate taxes. Irs forms 1040ez instructions Stamp taxes, Transfer taxes (or stamp taxes). Irs forms 1040ez instructions Statement, mortgage interest, Mortgage Interest Statement T Tax help, How To Get Tax Help Taxes Real estate, Real Estate Taxes, Refund of real estate taxes. Irs forms 1040ez instructions Transfer taxes, Transfer taxes (or stamp taxes). Irs forms 1040ez instructions W What you can and cannot deduct, What You Can and Cannot Deduct Prev  Up     Home   More Online Publications