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Past Year Tax

2014 Form 1040ezFree Tax PreparationE File State Taxes Free OnlineUnemployment Tax2011 1040 FormInstructions For Form 1040xIrs EfileAmending Tax ReturnsTax Planning Us 1040ez2010 1040 Tax FormAarp Tax PreparationAmmend Taxes1040x For 2012Taxes 2011File Free State Return OnlyIrs Gov 1040ezHow To Do An Amended Tax Return1040 Tax Forms Printable2012 Irs 1040a InstructionsFile My 2010 TaxesLate TaxIrs Free State FilingFree Tax Form 1040ezFree Efile Tax Return 2013Amend My 2011 TaxesFile 2011 Federal Tax ReturnIrs Ez FileHow To File A 1040 EzFree Turbotax 2011Free H And R Block Military2011 Tax Amendment FormHr Block FreeFree Federal And State Tax FilingTurbotax 1040ezFiling State Income TaxesIrs Amended Tax Forms2010 Tax Form 1040File Tax Extension FreeTax Planning Us 2009 Taxes1040ez Forms 2014

Past Year Tax

Past year tax Index A Adjusted basis defined, Adjusted basis defined. Past year tax Administrative or management activities, Administrative or management activities. Past year tax Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Past year tax Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Past year tax Casualty losses, Casualty losses. Past year tax Child and Adult Care Food Program reimbursements, Meals. Past year tax Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Past year tax (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Past year tax Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Past year tax Family daycare provider, Standard meal and snack rates. Past year tax Meals, Meals. Past year tax , Standard meal and snack rates. Past year tax Regular use, Daycare Facility Standard meal and snack rates, Meals. Past year tax , Standard meal and snack rates. Past year tax Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Past year tax Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Past year tax Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Past year tax Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Past year tax Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Past year tax Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Past year tax Fair market value, Fair market value defined. Past year tax Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Past year tax Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Past year tax Percentage table for 39-year nonresidential real property, Depreciation table. Past year tax Permanent improvements, Permanent improvements. Past year tax , Depreciating permanent improvements. Past year tax Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Past year tax Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Past year tax Employees Adequately accounting to employer, Adequately accounting to employer. Past year tax Casualty losses, Casualty losses. Past year tax Mortgage interest, Deductible mortgage interest. Past year tax Other expenses, Other expenses. Past year tax Real estate taxes, Real estate taxes. Past year tax Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Past year tax Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Past year tax Mortgage interest, Deductible mortgage interest. Past year tax , Qualified mortgage insurance premiums. Past year tax Real estate taxes, Real estate taxes. Past year tax Related to tax-exempt income, Expenses related to tax-exempt income. Past year tax Rent, Rent. Past year tax Repairs, Repairs. Past year tax Security system, Security system. Past year tax Telephone, Telephone. Past year tax Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Past year tax Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Past year tax Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Past year tax Standard meal and snack rates, Standard meal and snack rates. Past year tax Standard meal and snack rates (Table 3), Standard meal and snack rates. Past year tax Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Past year tax 1040, Schedule F, Casualty losses. Past year tax 2106, Employees 4562, Reporting and recordkeeping requirements. Past year tax 4684, Casualty losses. Past year tax 8829, Actual Expenses, Casualty losses. Past year tax , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Past year tax Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Past year tax Inventory, storage of, Storage of inventory or product samples. Past year tax L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Past year tax Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Past year tax Years following the year placed in service, Years following the year placed in service. Past year tax M MACRS percentage table 39-year nonresidential real property, Depreciation table. Past year tax Meals, Meals. Past year tax Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Past year tax More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Past year tax Mortgage interest, Deductible mortgage interest. Past year tax , Qualified mortgage insurance premiums. Past year tax P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Past year tax Permanent improvements, Permanent improvements. Past year tax , Depreciating permanent improvements. Past year tax Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Past year tax Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Past year tax Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Past year tax Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Past year tax Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Past year tax Regular use, Regular Use Reminders, Reminders Rent, Rent. Past year tax Repairs, Repairs. Past year tax Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Past year tax S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Past year tax Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Past year tax Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Past year tax Allowable area, Allowable area. Past year tax Business expenses not related to use of the home, Business expenses not related to use of the home. Past year tax Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Past year tax More than one qualified business use, More than one qualified business use. Past year tax Shared use, Shared use. Past year tax Expenses deductible without regard to business use, Expenses deductible without regard to business use. Past year tax No carryover of unallowed expenses, No deduction of carryover of actual expenses. Past year tax Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Past year tax Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Past year tax Storage of inventory, Storage of inventory or product samples. Past year tax T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Past year tax Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Past year tax Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Past year tax Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Past year tax W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications
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e-services - Online Tools for Tax Professionals

e-services is a suite of web-based products that will allow tax professionals and payers to conduct business with the IRS electronically. These services are only available to approved IRS business partners and not available to the general public.  e-services is available via the Internet 24 hours a day, 7 days a week. Authorized Business partners needing assistance after using the on-line resources, can contact the e-help Desk at 1-866-255-0654 (512-416-7750 for international calls).                              

Review the e-Services Terms and Conditions.


Registration
All tax professionals who wish to use e-services products must register online to create an individual electronic account.  The registration process is a one-time automated process where the user selects a username, password and PIN.  When the registration information has been validated, the registrant will receive an on-screen acknowledgement.  For security purposes, a confirmation code is sent via postal mail to the tax professional to complete the registration process. 

Already Registered?

Not Yet Registered or Confirmed?

 


What's new with e-services?

On September 2, 2013, TIN Matching was re-engineered to upgrade equipment and software as well as to improve processing and increase capacity.  FAQ's           New! Talking Points


e-file Application
Use the IRS online e-file Application to become an authorized e-file provider. Applications can be saved in progress and modifications to a firm's application can be made quickly and easily without restarting the process. You can also check the status of the application as the IRS makes updates to the suitability check. 

The IRS e-file Application enables you to easily adapt your application to the changes in your business. You may want to add a new Principal to your firm's e-file application or you may want to delegate the management of the IRS e-file Application to someone in your organization. You can manage all your Authorized IRS e-file Provider information in one place and more easily update the information when changes occur.         


Transcript Delivery System (TDS)
Eligible tax professionals may use TDS to request and receive account transcripts, wage and income documents, tax return transcripts, and verification of non-filing letters. A new product (the Record of Account) combines both the Return Transcript and Account Transcript in one product. Tax Professionals can request the products for both individual and business taxpayers. Use the TDS application to resolve your clients' need for return and account information quickly, in a secure, online session. Tax professionals must have a Power of Attorney authorization on file with the IRS before accessing a client's account.          


Taxpayer Identification Number (TIN) Matching
TIN Matching is a pre-filing service offered to payers and/or authorized agents who submit any of six information returns subject to backup withholding (Forms 1099-B, INT, DIV, OID, PATR, and MISC). With Interactive TIN Matching authorized payers can match up to 25 payee TIN and name combinations against IRS records prior to submitting an information return. Bulk TIN Matching allows payers and/or authorized agents filing any of the six information returns to match up to 100,000 TIN and name combinations. In order to participate in TIN Matching, payers must be listed in the IRS Payer Account File (PAF) database. If your firm has not filed information returns with the IRS in one of the past two tax years, the application will not be available to you at this time.


QuickAlerts Messaging Service
Subscribe to QuickAlerts
, a FREE e-file messaging service that provides you with important e-file related information throughout the year. Visit our QuickAlerts Library to view messages previously issued.

Page Last Reviewed or Updated: 07-Mar-2014

The Past Year Tax

Past year tax Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. Past year tax Ordering forms and publications. Past year tax Tax questions. Past year tax Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. Past year tax irs. Past year tax gov/pub970. Past year tax What's New Lifetime learning credit. Past year tax  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Past year tax You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Past year tax This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). Past year tax For more information, see chapter 3, Lifetime Learning Credit . Past year tax Business deduction for work-related education. Past year tax  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. Past year tax 5 cents per mile. Past year tax See chapter 12, Business Deduction for Work-Related Education , for more information. Past year tax Reminders Form 1098-T, Tuition Statement. Past year tax  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. Past year tax In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. Past year tax An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. Past year tax However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. Past year tax In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. Past year tax The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Past year tax Hope Scholarship Credit. Past year tax  For 2013, the Hope Scholarship Credit is not available. Past year tax However, you may be able to claim an American opportunity or lifetime learning credit. Past year tax See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. Past year tax Estimated tax payments. Past year tax  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. Past year tax For more information, see Publication 505, Tax Withholding and Estimated Tax. Past year tax Photographs of missing children. Past year tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Past year tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Past year tax 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. Past year tax Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Past year tax Most benefits apply only to higher education. Past year tax What is in this publication. Past year tax    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. Past year tax   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . Past year tax These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. Past year tax    Ten other types of benefits are explained in chapters 4 through 12. Past year tax These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. Past year tax Note. Past year tax You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. Past year tax Comparison table. Past year tax   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. Past year tax This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. Past year tax When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. Past year tax If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. Past year tax Analyzing your tax withholding. Past year tax   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. Past year tax Also, you may want to recheck your withholding during the year if your personal or financial situation changes. Past year tax See Publication 919, How Do I Adjust My Tax Withholding, for more information. Past year tax Glossary. Past year tax   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. Past year tax Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. Past year tax   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. Past year tax For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. Past year tax   Many of the terms used in the publication are defined in the glossary near the end of the publication. Past year tax The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. Past year tax Comments and suggestions. Past year tax   We welcome your comments about this publication and your suggestions for future editions. Past year tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Past year tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Past year tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Past year tax   You can send your comments from www. Past year tax irs. Past year tax gov/formspubs/. Past year tax Click on “More Information” and then on “Comment on Tax Forms and Publications”. Past year tax   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. Past year tax Ordering forms and publications. Past year tax   Visit www. Past year tax irs. Past year tax 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. Past year tax Internal Revenue Service 1201 N. Past year tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Past year tax   If you have a tax question, check the information available on IRS. Past year tax gov or call 1-800-829-1040. Past year tax We cannot answer tax questions sent to either of the above addresses. Past year tax Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. Past year tax S. Past year tax Individual Income Tax Return 1040A U. Past year tax S. Past year tax Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Past year tax S. Past year tax Nonresident Alien Income Tax Return 1040NR-EZ U. Past year tax S. Past year tax Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. Past year tax S. Past year tax Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. Past year tax Prev  Up  Next   Home   More Online Publications