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

Late File Taxes

2011 Tax TablesState Tax ExtensionHr Block MilitaryDo Students Need To File A Tax Return1040 Ez Tax TableFiling Amended Tax ReturnHow To File State Taxes Only2010 Electronic Tax FilingState Tax Filing FormWww Dfas MilFile Taxes OnlineAmend My 2010 Tax ReturnIrs Tax FormsFree Income Tax FilingFile Taxes For Free1040 Ez Tax Form 2011State Income Tax Free FilingH&r Block 1040ez FreeAmend A Tax Return Online10 40 EzIrs Form 1040ez 20142011 Tax Act Deluxe Unlock Code2011 Irs FormsHow To Make An Amendment To TaxesFor 1040xNeed File 2010 TaxesH&r Block File 2010 TaxesFiling 1040x With Form 982State Income Tax ChartFile Back Taxes FreeWww Irs GovIrs Tax Forms 1040ez2010 Tax AmendmentFile State Returns For FreeHow Can I File My 2010 Taxes For FreeFree File Fillable FormsIrs 1040ez FormTax Form 1040nr EzFree Tax ReturnE File State Taxes Only Free

Late File Taxes

Late file taxes Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Late file taxes Tax questions. Late file taxes Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. Late file taxes  Section C of Form 4684 is new for 2013. Late file taxes You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. Late file taxes Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. Late file taxes You do not need to complete Appendix A. Late file taxes For details, see Losses from Ponzi-type investment schemes , later. Late file taxes Reminders Future developments. Late file taxes   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. Late file taxes irs. Late file taxes gov/pub547. Late file taxes Photographs of missing children. Late file taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Late file taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Late file taxes 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. Late file taxes Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. Late file taxes A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. Late file taxes A theft occurs when someone steals your property. Late file taxes A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. Late file taxes This publication discusses the following topics. Late file taxes Definitions of a casualty, theft, and loss on deposits. Late file taxes How to figure the amount of your gain or loss. Late file taxes How to treat insurance and other reimbursements you receive. Late file taxes The deduction limits. Late file taxes When and how to report a casualty or theft. Late file taxes The special rules for disaster area losses. Late file taxes Forms to file. Late file taxes   Generally, when you have a casualty or theft, you have to file Form 4684. Late file taxes You may also have to file one or more of the following forms. Late file taxes Schedule A (Form 1040). Late file taxes Form 1040NR, Schedule A (for nonresident aliens). Late file taxes Schedule D. Late file taxes Form 4797. Late file taxes For details on which form to use, see How To Report Gains and Losses , later. Late file taxes Condemnations. Late file taxes   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. Late file taxes Workbooks for casualties and thefts. Late file taxes   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. Late file taxes It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. Late file taxes   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. Late file taxes Comments and suggestions. Late file taxes   We welcome your comments about this publication and your suggestions for future editions. Late file taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Late file taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Late file taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Late file taxes   You can send your comments from www. Late file taxes irs. Late file taxes gov/formspubs/. Late file taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. Late file taxes   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. Late file taxes Ordering forms and publications. Late file taxes   Visit www. Late file taxes irs. Late file taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Late file taxes Internal Revenue Service 1201 N. Late file taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Late file taxes   If you have a tax question, check the information available on IRS. Late file taxes gov or call 1-800-829-1040. Late file taxes We cannot answer tax questions sent to either of the above addresses. Late file taxes Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Late file taxes Prev  Up  Next   Home   More Online Publications
Español

Copyright and Other Rights Pertaining to U.S. Government Works

Learn more about copyright restrictions on U.S. government works.


What is a U.S. Government Work?

A United States government work is prepared by an officer or employee of the United States government as part of that person's official duties.

It is not subject to copyright in the United States and there are no copyright restrictions on reproduction, derivative works, distribution, performance, or display of the work. Anyone may, without restriction under U.S. copyright laws:

  • reproduce the work in print or digital form;
  • create derivative works;
  • perform the work publicly;
  • display the work;
  • distribute copies or digitally transfer the work to the public by sale or other transfer of ownership, or by rental, lease, or lending.

Exceptions

  • Other people may have rights in the work itself or in how the work is used, such as publicity or privacy rights. Privacy and publicity rights protect the interests of the person or people who may be the subject of the work. To learn more about the difference between copyright and privacy and publicity rights, see the Library of Congress website.
  • You cannot use U.S. government trademarks or the logos of U.S. government agencies without permission. For example, you cannot use an agency logo or trademark on your social media page.
  • You cannot use a U.S. government work in a way that implies endorsement by a U.S. government agency, official, or employee. For example, you cannot use a photo of a government official wearing your product in an advertisement.
  • Works prepared for the U.S. government by independent contractors may be protected by copyright, which may be owned by the independent contractor or by the U.S. government.
  • Not all information that appears on U.S. government websites is considered to be a U.S. government work. For example, it is possible that some or all of the text, trademarks, logos, or images on a U.S. government website may be protected intellectual property not owned by the U.S. government, but used by permission of the rights holder. To ensure that you don’t mistakenly use protected intellectual property from one of our websites, check with the agency or program that manages the website.
  • The U.S. government work designation does not apply to works of U.S. state and local governments. Works of state and local governments may be protected by copyright.
  • Copyright laws differ internationally. While a U.S. government work is not protectable under U.S. copyright laws, the work may be protected under the copyright laws of other jurisdictions when used in these jurisdictions. The U.S. government may assert copyright outside of the United States for U.S. government works.

Learn More and Ask Questions

If you have questions about U.S. government works, please contact the U.S. Copyright Office.

Back to Top

The Late File Taxes

Late file taxes Publication 570 - Introductory Material Table of Contents Future developments. Late file taxes What's New Reminders IntroductionOrdering forms and publications. Late file taxes Tax questions. Late file taxes Useful Items - You may want to see: Future developments. Late file taxes For information about any additional changes to the 2013 tax law affecting Pub. Late file taxes 570, please go to www. Late file taxes irs. Late file taxes gov/pub570. Late file taxes What's New Maximum income subject to social security tax. Late file taxes . Late file taxes  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Late file taxes Optional methods to figure net earnings. Late file taxes . Late file taxes  For 2013, the maximum income for using the optional methods is $4,640. Late file taxes Additional Medicare Tax. Late file taxes  Beginning in 2013, you may be required to pay Additional Medicare Tax. Late file taxes Also, you may need to report Additional Medicare Tax withheld by your employer. Late file taxes For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Late file taxes S. Late file taxes Tax Return in chapter 4. Late file taxes Net Investment Income Tax. Late file taxes  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Late file taxes 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Late file taxes Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Late file taxes Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Late file taxes The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Late file taxes For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Late file taxes Reminders Individual taxpayer identification numbers (ITINs) for aliens. Late file taxes  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Late file taxes For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Late file taxes Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Late file taxes If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Late file taxes Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Late file taxes The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Late file taxes Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Late file taxes Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Late file taxes irs. Late file taxes gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Late file taxes An ITIN is for tax use only. Late file taxes It does not entitle you to social security benefits or change your employment or immigration status under U. Late file taxes S. Late file taxes law. Late file taxes Electronic filing. Late file taxes . Late file taxes  You can e-file Form 1040-SS. Late file taxes For general information about  electronic filing, visit www. Late file taxes irs. Late file taxes gov/efile. Late file taxes Earned income credit (EIC). Late file taxes  Generally, if you are a bona fide resident of a U. Late file taxes S. Late file taxes possession, you cannot claim the EIC on your U. Late file taxes S. Late file taxes tax return. Late file taxes However, certain U. Late file taxes S. Late file taxes possessions may allow bona fide residents to claim the EIC on their possession tax return. Late file taxes To claim the EIC on your U. Late file taxes S. Late file taxes tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Late file taxes If you have a child, the child must have lived with you in the United States for more than half the year. Late file taxes For this purpose, the United States includes only the 50 states and the District of Columbia. Late file taxes Special rules apply to military personnel stationed outside the United States. Late file taxes For more information on this credit, see Publication 596, Earned Income Credit. Late file taxes Form 8938, Statement of Specified Foreign Financial Assets. Late file taxes  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Late file taxes S. Late file taxes income tax return with the IRS. Late file taxes If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Late file taxes See Bona fide resident of a U. Late file taxes S. Late file taxes possession, in the Instructions for Form 8938 for more details. Late file taxes For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Late file taxes irs. Late file taxes gov/businesses/corporations/article/0,,id=236667,00. Late file taxes html. Late file taxes If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Late file taxes Change of address. Late file taxes  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Late file taxes S. Late file taxes possession tax administration, if appropriate. Late file taxes Mail Form 8822 to the Internal Revenue Service Center or U. Late file taxes S. Late file taxes possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Late file taxes If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Late file taxes Photographs of missing children. Late file taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Late file taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Late file taxes 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. Late file taxes Introduction This publication discusses how to treat income received from the following U. Late file taxes S. Late file taxes possessions on your tax return(s). Late file taxes American Samoa. Late file taxes The Commonwealth of Puerto Rico (Puerto Rico). Late file taxes The Commonwealth of the Northern Mariana Islands (CNMI). Late file taxes Guam. Late file taxes The U. Late file taxes S. Late file taxes Virgin Islands (USVI). Late file taxes Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Late file taxes Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Late file taxes Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Late file taxes Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Late file taxes You may have to file a U. Late file taxes S. Late file taxes tax return only, a possession tax return only, or both returns. Late file taxes This generally depends on whether you are a bona fide resident of the possession. Late file taxes In some cases, you may have to file a U. Late file taxes S. Late file taxes return, but will be able to exclude income earned in a possession from U. Late file taxes S. Late file taxes tax. Late file taxes You can find illustrated examples of some of the additional forms required in chapter 5. Late file taxes If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Late file taxes S. Late file taxes income tax return, the information in chapter 4 will tell you how to file your U. Late file taxes S. Late file taxes tax return. Late file taxes This information also applies if you have income from U. Late file taxes S. Late file taxes insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Late file taxes These other U. Late file taxes S. Late file taxes insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Late file taxes If you need information on U. Late file taxes S. Late file taxes taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Late file taxes S. Late file taxes possession, write to the tax department of that possession. Late file taxes Their addresses are provided in chapter 3 under the individual headings for each possession. Late file taxes Comments and suggestions. Late file taxes   We welcome your comments about this publication and your suggestions for future editions. Late file taxes   You can send us comments from www. Late file taxes irs. Late file taxes gov/formspubs/. Late file taxes Click on “More Information”and then on “Comment on Tax Forms and Publications. Late file taxes ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Late file taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Late file taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Late file taxes   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. Late file taxes Ordering forms and publications. Late file taxes   Visit www. Late file taxes irs. Late file taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Late file taxes Internal Revenue Service 1201 N. Late file taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Late file taxes   If you have a tax question, check the information available on IRS. Late file taxes gov or call 1-800-829-1040. Late file taxes We cannot answer tax questions sent to either of the above addresses. Late file taxes You can get the necessary possession tax forms at the tax office for the appropriate possession. Late file taxes The office addresses are given in chapter 3. Late file taxes Useful Items - You may want to see: Publication 54 Tax Guide for U. Late file taxes S. Late file taxes Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Late file taxes S. Late file taxes Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Late file taxes S. Late file taxes Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Late file taxes S. Late file taxes Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Late file taxes S. Late file taxes Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Late file taxes S. Late file taxes Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications