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Print Free 1040ez Tax Form

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Print Free 1040ez Tax Form

Print free 1040ez tax form Listed Property Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Listed Property DefinedPassenger Automobile Defined Dwelling Unit Other Property Used for Transportation Computers and Related Peripheral Equipment Predominant Use TestMeeting the Predominant Use Test Qualified Business Use Method of Allocating Use Applying the Predominant Use Test Deductions After Recovery Period Leased PropertyLessor Lessee What Records Must Be KeptAdequate Records Reporting Information on Form 4562 Deductions in Later Years Appendix Topics - This chapter discusses: Listed property defined The predominant use test What records must be kept Useful Items - You may want to see: Publication 463 Travel, Entertainment, and Gift Expenses 587 Business Use of Your Home (Including Use by Day-Care Providers) 917 Business Use of a Car 946 How To Depreciate Property Form (and Instructions) 2106–EZ Unreimbursed Employee Business Expenses 2106 Employee Business Expenses 4255 Recapture of Investment Credit 4562 Depreciation and Amortization This chapter discusses some special rules and recordkeeping requirements for listed property. Print free 1040ez tax form For complete coverage of the rules, including the rules concerning passenger automobiles, see Publication 946. Print free 1040ez tax form If listed property is not used predominantly (more than 50%) in a qualified business use as discussed inPredominant Use Test, later, the section 179 deduction is not allowable and the property must be depreciated using the straight line method. Print free 1040ez tax form Listed Property Defined Listed property is any of the following: Any passenger automobile (defined later), Any other property used for transportation, Any property of a type generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment), Any computer and related peripheral equipment, defined later, unless it is used only at a regular business establishment and owned or leased by the person operating the establishment. Print free 1040ez tax form A regular business establishment includes a portion of a dwelling unit (defined later), if, and only if, that portion is used both regularly and exclusively for business as discussed in Publication 587. Print free 1040ez tax form Any cellular telephone (or similar telecommunication equipment) placed in service or leased in a tax year beginning after 1989. Print free 1040ez tax form Passenger Automobile Defined A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (at 6,000 pounds or less of gross vehicle weight for trucks and vans). Print free 1040ez tax form It includes any part, component, or other item physically attached to the automobile or usually included in the purchase price of an automobile. Print free 1040ez tax form A passenger automobile does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business, and A vehicle used directly in the trade or business of transporting persons or property for compensation or hire. Print free 1040ez tax form Dwelling Unit A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. Print free 1040ez tax form It does not include a unit in a hotel, motel, inn, or other establishment where more than half the units are used on a transient basis. Print free 1040ez tax form Other Property Used for Transportation Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. Print free 1040ez tax form Listed property does not include: Any vehicle which, by reason of its design, is not likely to be used more than a minimal amount for personal purposes, such as clearly marked police and fire vehicles, ambulances, or hearses used for those purposes, Any vehicle that is designed to carry cargo and that has a loaded gross vehicle weight over 14,000 pounds, bucket trucks (cherry pickers), cement mixers, combines, cranes and derricks, delivery trucks with seating only for the driver (or only for the driver plus a folding jump seat), dump trucks (including garbage trucks), flatbed trucks, forklifts, qualified moving vans, qualified specialized utility repair trucks, and refrigerated trucks, Any passenger bus used for that purpose with a capacity of at least 20 passengers and school buses, Any tractor or other special purpose farm vehicle, and unmarked vehicles used by law enforcement officers if the use is officially authorized, and Any vehicle, such as a taxicab, if substantially all its use is in the trade or business of providing services to transport persons or property for compensation or hire by unrelated persons. Print free 1040ez tax form Computers and Related Peripheral Equipment A computer is a programmable electronically activated device that: Is capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention, and Consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. Print free 1040ez tax form Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. Print free 1040ez tax form Computer or peripheral equipment does not include: Any equipment which is an integral part of property which is not a computer, Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and Equipment of a kind, used primarily for the user's amusement or entertainment, such as video games. Print free 1040ez tax form Predominant Use Test If “listed property,” defined earlier, placed in service after June 18, 1984, is not used predominantly (more than 50%) in a qualified business use during any tax year: The section 179 deduction on the property is not allowable, and You must depreciate the property using the straight line method. Print free 1040ez tax form Listed property placed in service before 1987. Print free 1040ez tax form   For listed property placed in service before 1987, depreciate the property over the following period: Class of Property Listed Property Recovery Period 3-year property 5 years 5-year property 12 years 10-year property 25 years 18-year real property 40 years 19-year real property 40 years If you must use the above recovery periods for listed property not used predominantly in a trade or business, use the percentages from Table 16 titled Listed Property Not Used Predominantly (Other Than 18- or 19-year Real Property), and Table 17 for 18- or 19-year real property, near the end of this publication in the Appendix. Print free 1040ez tax form Listed property placed in service after 1986. Print free 1040ez tax form   For information on listed property placed in service after 1986, see Publication 946. Print free 1040ez tax form Meeting the Predominant Use Test Listed property meets the predominant use test for any tax year if its business use is more than 50% of its total use. Print free 1040ez tax form You must allocate the use of any item of listed property used for more than one purpose during the tax year among its various uses. Print free 1040ez tax form The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test. Print free 1040ez tax form However, the combined total of business and investment use is taken into account to figure your depreciation deduction for the property. Print free 1040ez tax form Note: Property does not stop being predominantly used in a qualified business use because of a transfer at death. Print free 1040ez tax form Example. Print free 1040ez tax form Sarah Bradley uses a home computer 50% of the time to manage her investments. Print free 1040ez tax form She also uses the computer 40% of the time in her part-time consumer research business. Print free 1040ez tax form Sarah's home computer is listed property because it is not used at a regular business establishment. Print free 1040ez tax form Because her business use of the computer does not exceed 50%, the computer is not predominantly used in a qualified business use for the tax year. Print free 1040ez tax form Because she does not meet the predominant use test, she cannot elect a section 179 deduction for this property. Print free 1040ez tax form Her combined rate of business/investment use for determining her depreciation deduction is 90%. Print free 1040ez tax form Qualified Business Use A qualified business use is any use in your trade or business. Print free 1040ez tax form However, it does not include: The use of property held merely to produce income (investment use), The leasing of property to any 5% owner or related person (to the point that the property is used by a 5% owner or person related to the owner or lessee of the property), The use of property as compensation for the performance of services by a 5% owner or related person, or The use of property as compensation for the performance of services by any person (other than a5% owner or related person) unless the value of the use is included in that person's gross income for the use of the property and income tax is withheld on that amount where required. Print free 1040ez tax form See Employees, later. Print free 1040ez tax form 5% owner. Print free 1040ez tax form   A 5% owner of a business, other than a corporation, is any person who owns more than 5% of the capital or profits interest in the business. Print free 1040ez tax form   A 5% owner of a corporation is any person who owns, or is considered to own: More than 5% of the outstanding stock of the corporation, or Stock possessing more than 5% of the total combined voting power of all stock in the corporation. Print free 1040ez tax form Related person. Print free 1040ez tax form   A related person is anyone related to a taxpayer as discussed under Related persons, in chapter 2 under Nonqualifying Property in Publication 946. Print free 1040ez tax form Entertainment Use The use of listed property for entertainment, recreation, or amusement purposes is treated as a qualified business use only to the extent that expenses (other than interest and property tax expenses) for its use are deductible as ordinary and necessary business expenses. Print free 1040ez tax form See Publication 463. Print free 1040ez tax form Leasing or Compensatory Use of Aircraft If at least 25% of the total use of any aircraft during the tax year is for a qualified business use, the leasing or compensatory use of the aircraft by a 5% owner or related person is treated as a qualified business use. Print free 1040ez tax form Commuting The use of a vehicle for commuting is not business use, regardless of whether work is performed during the trip. Print free 1040ez tax form Use of Your Passenger Automobile by Another Person If someone else uses your automobile, that use is not business use unless: That use is directly connected with your business, The value of the use is property reported by you as income to the other person and tax is withheld on the income where required, or The value of the use results in a payment of fair market rent. Print free 1040ez tax form Any payment to you for the use of the automobile is treated as a rent payment for 3). Print free 1040ez tax form Employees Any use by an employee of his or her own listed property (or listed property rented by an employee) in performing services as an employee is not business use unless: The use is for the employer's convenience, and The use is required as a condition of employment. Print free 1040ez tax form Use for the employer's convenience. Print free 1040ez tax form   Whether the use of listed property is for the employer's convenience must be determined from all the facts. Print free 1040ez tax form The use is for the employer's convenience if it is for a substantial business reason of the employer. Print free 1040ez tax form The use of listed property during the employee's regular working hours to carry on the employer's business is generally for the employer's convenience. Print free 1040ez tax form Use required as a condition of employment. Print free 1040ez tax form   Whether the use of listed property is a condition of employment depends on all the facts and circumstances. Print free 1040ez tax form The use of property must be required for the employee to perform duties properly. Print free 1040ez tax form The employer need not explicitly require the employee to use the property. Print free 1040ez tax form A mere statement by the employer that the use of the property is a condition of employment is not sufficient. Print free 1040ez tax form Example 1. Print free 1040ez tax form Virginia Sycamore is employed as a courier with We Deliver which provides local courier services. Print free 1040ez tax form She owns and uses a motorcycle to deliver packages to downtown offices. Print free 1040ez tax form We Deliver explicitly requires all delivery persons to own a small car or motorcycle for use in their employment. Print free 1040ez tax form The company reimburses delivery persons for their costs. Print free 1040ez tax form Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. Print free 1040ez tax form Example 2. Print free 1040ez tax form Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. Print free 1040ez tax form He must travel to these sites on a regular basis. Print free 1040ez tax form Uplift does not furnish an automobile or explicitly require him to use his own automobile. Print free 1040ez tax form However, it reimburses him for any costs he incurs in traveling to the various sites. Print free 1040ez tax form The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. Print free 1040ez tax form Method of Allocating Use For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. Print free 1040ez tax form You determine the percentage of qualified business use by dividing the number of miles the vehicle is driven for business purposes during the year by the total number of miles the vehicle is driven for all purposes (including business miles) during the year. Print free 1040ez tax form For other items of listed property, allocate the property's use on the basis of the most appropriate unit of time. Print free 1040ez tax form For example, you can determine the percentage of business use of a computer by dividing the number of hours the computer is used for business purposes during the year by the total number of hours the computer is used for all purposes (including business hours) during the year. Print free 1040ez tax form Applying the Predominant Use Test You must apply the predominant use test for an item of listed property each year of the recovery period. Print free 1040ez tax form First Recovery Year If any item of listed property is not used predominantly in a qualified business use in the year it is placed in service: The property is not eligible for a section 179 deduction, and The depreciation deduction must be figured using the straight line method. Print free 1040ez tax form Note: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method. Print free 1040ez tax form It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. Print free 1040ez tax form Years After the First Recovery Year If you use listed property predominantly (more than 50%) in a qualified business use in the tax year you place it in service, but not in a subsequent tax year during the recovery period, the following rules apply: Figure depreciation using the straight line method. Print free 1040ez tax form Do this for each year, beginning with the year you no longer use the property predominantly in a qualified business use, and Figure any excess depreciation on the property and add it to: Your gross income, and The adjusted basis of your property. Print free 1040ez tax form See Recapture of excess depreciation, next. Print free 1040ez tax form Recapture of excess depreciation. Print free 1040ez tax form   You must include any excess depreciation in your gross income for the first tax year the property is not predominantly used in a qualified business use. Print free 1040ez tax form Any excess depreciation must also be added to the adjusted basis of your property. Print free 1040ez tax form Excess depreciation is the excess (if any) of: The amount of depreciation allowable for the property (including any section 179 deduction claimed) for tax years before the first tax year the property was not predominantly used in a qualified business use, over The amount of depreciation that would have been allowable for those years if the property were not used predominantly in a qualified business use for the year it was placed in service. Print free 1040ez tax form This means you figure your depreciation using the percentages fromTable 16 or 17. Print free 1040ez tax form For information on investment credit recapture, see the instructions for Form 4255. Print free 1040ez tax form Deductions After Recovery Period When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. Print free 1040ez tax form In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. Print free 1040ez tax form To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. Print free 1040ez tax form See Car Used 50% or Less for Business in Publication 917. Print free 1040ez tax form Leased Property The limitations on cost recovery deductions apply to the rental of listed property. Print free 1040ez tax form The following discussion covers the rules that apply to the lessor (the owner of the property) and the lessee (the person who rents the property from the owner). Print free 1040ez tax form SeeLeasing a Car in Publication 917 for a discussion of leased passenger automobiles. Print free 1040ez tax form Lessor The limitations on cost recovery generally do not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. Print free 1040ez tax form A person is considered regularly engaged in the business of leasing listed property only if contracts for leasing of listed property are entered into with some frequency over a continuous period of time. Print free 1040ez tax form This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of the person's business in its entirety. Print free 1040ez tax form Occasional or incidental leasing activity is insufficient. Print free 1040ez tax form For example, a person leasing only one passenger automobile during a tax year is not regularly engaged in the business of leasing automobiles. Print free 1040ez tax form An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. Print free 1040ez tax form Lessee A lessee of listed property (other than passenger automobiles), must include an amount in gross income called the inclusion amount for the first tax year the property is not used predominantly in a qualified business use. Print free 1040ez tax form Inclusion amount for property leased before 1987. Print free 1040ez tax form   You determine the inclusion amount for property leased after June 18, 1984 and before 1987 by multiplying the fair market value of the property by both the average business/investment use percentage and the applicable percentage. Print free 1040ez tax form You can find the applicable percentages for listed property that is 5- or 10-year recovery property in Tables 19 or 20 in Appendix A of Publication 946. Print free 1040ez tax form   The lease term for listed property other than 18- or 19-year real property, and residential rental or nonresidential real property, includes options to renew. Print free 1040ez tax form For 18- or 19-year real property and residential rental or nonresidential real property that is listed property, the period of the lease does not include any option to renew at fair market value, determined at the time of renewal. Print free 1040ez tax form You treat two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property as one lease. Print free 1040ez tax form Special rules. Print free 1040ez tax form   The lessee adds the inclusion amount to gross income in the next tax year if: The lease term begins within 9 months before the close of the lessee's tax year, The lessee does not use the property predominantly in a qualified business use during that portion of the tax year, and The lease term continues into the lessee's next tax year. Print free 1040ez tax form The lessee determines the inclusion amount by taking into account the average of the business/investment use for both tax years and the applicable percentage for the tax year the lease term begins. Print free 1040ez tax form   If the lease term is less than one year, the amount included in gross income is the amount that bears the same ratio to the additional inclusion amount as the number of days in the lease term bears to 365. Print free 1040ez tax form Maximum inclusion amount. Print free 1040ez tax form   The inclusion amount cannot be more than the sum of the deductible amounts of rent allocable to the lessee's tax year in which the amount must be included in gross income. Print free 1040ez tax form What Records Must Be Kept You cannot take any depreciation or section 179 deduction for the use of listed property (including passenger automobiles) unless you can prove business/investment use with adequate records or sufficient evidence to support your own statements. Print free 1040ez tax form How long to keep records. Print free 1040ez tax form   For listed property, records must be kept for as long as any excess depreciation can be recaptured (included in income). Print free 1040ez tax form Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. Print free 1040ez tax form It is not necessary to record information in an account book, diary, or similar record if the information is already shown on the receipt. Print free 1040ez tax form However, your records should back up your receipts in an orderly manner. Print free 1040ez tax form Elements of Expenditure or Use The records or other documentary evidence must support: The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses, The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year, The date of the expenditure or use, and The business or investment purpose for the expenditure or use. Print free 1040ez tax form Written documents of your expenditure or use are generally better evidence than oral statements alone. Print free 1040ez tax form A written record prepared at or near the time of the expenditure or use has greater value as proof of the expenditure or use. Print free 1040ez tax form A daily log is not required. Print free 1040ez tax form However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time and backed up by other documents is preferable to a statement prepared later. Print free 1040ez tax form Timeliness The elements of an expenditure or use must be recorded at the time you have full knowledge of the elements. Print free 1040ez tax form An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use is generally considered a timely record if in the regular course of business: The statement is submitted by an employee to the employer, or The statement is submitted by an independent contractor to the client or customer. Print free 1040ez tax form For example, a log maintained on a weekly basis, which accounts for use during the week, will be considered a record made at or near the time of use. Print free 1040ez tax form Business Purpose Supported An adequate record of business purpose must generally be in the form of a written statement. Print free 1040ez tax form However, the amount of backup necessary to establish a business purpose depends on the facts and circumstances of each case. Print free 1040ez tax form A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. Print free 1040ez tax form For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. Print free 1040ez tax form Business Use Supported An adequate record contains enough information on each element of every business or investment use. Print free 1040ez tax form The amount of detail required to support the use depends on the facts and circumstances. Print free 1040ez tax form For example, a taxpayer whose only business use of a truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. Print free 1040ez tax form Although an adequate record generally must be written, a record of the business use of listed property, such as a computer or automobile, can be prepared in a computer memory device using a logging program. Print free 1040ez tax form Separate or Combined Expenditures or Uses Each use by you is normally considered a separate use. Print free 1040ez tax form However, repeated uses can be combined as a single item. Print free 1040ez tax form Each expenditure is recorded as a separate item and not combined with other expenditures. Print free 1040ez tax form If you choose, however, amounts spent for the use of listed property during a tax year, such as for gasoline or automobile repairs, can be combined. Print free 1040ez tax form If these expenses are combined, you do not need to support the business purpose of each expense. Print free 1040ez tax form Instead, you can divide the expenses based on the total business use of the listed property. Print free 1040ez tax form Uses which can be considered part of a single use, such as a round trip or uninterrupted business use, can be accounted for by a single record. Print free 1040ez tax form For example, use of a truck to make deliveries at several locations which begin and end at the business premises and can include a stop at the business in between deliveries can be accounted for by a single record of miles driven. Print free 1040ez tax form Use of a passenger automobile by a salesperson for a business trip away from home over a period of time can be accounted for by a single record of miles traveled. Print free 1040ez tax form Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. Print free 1040ez tax form Confidential Information If any of the information on the elements of an expenditure or use is confidential, it does not need to be in the account book or similar record if it is recorded at or near the time of the expenditure or use. Print free 1040ez tax form It must be kept elsewhere and made available as support to the district director on request. Print free 1040ez tax form Substantial Compliance If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the district director's satisfaction, you can establish this element by any evidence the district director deems adequate. Print free 1040ez tax form If you fail to establish that you have substantially complied with the adequate records requirement for an element of an expenditure or use to the district director's satisfaction, you must establish the element: By your own oral or written statement containing detailed information as to the element, and By other evidence sufficient to establish the element. Print free 1040ez tax form If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. Print free 1040ez tax form If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. Print free 1040ez tax form Sampling You can maintain an adequate record for portions of a tax year and use that record to support your business and investment use for the entire tax year if it can be shown by other evidence that the periods for which an adequate record is maintained are representative of use throughout the year. Print free 1040ez tax form Loss of Records When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. Print free 1040ez tax form Reporting Information on Form 4562 If you claim a deduction for any listed property, you must provide the requested information on page 2, Section B of Form 4562. Print free 1040ez tax form If you claim a deduction for any vehicle, you must answer certain questions onpage 2 of Form 4562 to provide information about the vehicle use. Print free 1040ez tax form Employees. Print free 1040ez tax form   Employees claiming the standard mileage rate or actual expenses (including depreciation) must use Form 2106 instead of Part V of Form 4562. Print free 1040ez tax form Employees claiming the standard mileage rate may be able to use Form 2106–EZ. Print free 1040ez tax form Employer who provides vehicles to employees. Print free 1040ez tax form   An employer who provides vehicles to employees must obtain enough information from those employees to provide the requested information onForm 4562. Print free 1040ez tax form   An employer who provides more than five vehicles to employees need not include any information on his or her tax return. Print free 1040ez tax form Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the information was obtained and is being retained. Print free 1040ez tax form   You do not need to provide the information requested on page 2 of Form 4562 if, as an employer: You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting, or You treat all vehicle use by employees as personal use. Print free 1040ez tax form See the instructions for Form 4562. Print free 1040ez tax form Deductions in Later Years When listed property is used for business, investment, and personal purposes, no deduction is allowable for its personal use either in the current year or any later tax year. Print free 1040ez tax form In later years, you must determine if there is any remaining unadjusted or unrecovered basis before you compute the depreciation deduction for that tax year. Print free 1040ez tax form In making this determination, figure the depreciation deductions for earlier tax years as if the listed property were used 100% for business or investment purposes in those years, beginning with the first tax year in which some or all of the property use is for business or investment. Print free 1040ez tax form For more information about deductions after the recovery period for automobiles, see Publication 917. Print free 1040ez tax form Appendix The following tables are for use in figuring depreciation deductions under the ACRS system. Print free 1040ez tax form Table 1. Print free 1040ez tax form 15-Year Real Property* (Other Than Low-Inclome Housing) Table 3. Print free 1040ez tax form Low-Income Housing* Table 6 - Table 9 Table 6 - Table 9 Table 10 - Table 13 Table 14 - Table 17 Prev  Up  Next   Home   More Online Publications
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The Print Free 1040ez Tax Form

Print free 1040ez tax form Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Print free 1040ez tax form Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Print free 1040ez tax form Laundering means converting “dirty” or illegally-gained money to “clean” money. Print free 1040ez tax form The government can often trace this laundered money through the payments you report. Print free 1040ez tax form Laws passed by Congress require you to report these payments. Print free 1040ez tax form Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Print free 1040ez tax form The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Print free 1040ez tax form Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Print free 1040ez tax form For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Print free 1040ez tax form Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Print free 1040ez tax form However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Print free 1040ez tax form For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Print free 1040ez tax form Transaction defined. Print free 1040ez tax form    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Print free 1040ez tax form Person defined. Print free 1040ez tax form   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Print free 1040ez tax form   Exempt organizations, including employee plans, are also “persons. Print free 1040ez tax form ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Print free 1040ez tax form Foreign transactions. Print free 1040ez tax form   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Print free 1040ez tax form However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Print free 1040ez tax form Bail received by court clerks. Print free 1040ez tax form   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Print free 1040ez tax form For more information about the rules that apply to court clerks, see Section 1. Print free 1040ez tax form 6050I-2 of the Income Tax Regulations. Print free 1040ez tax form What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Print free 1040ez tax form What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Print free 1040ez tax form Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Print free 1040ez tax form ” Cash does not include a check drawn on an individual's personal account. Print free 1040ez tax form A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Print free 1040ez tax form These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Print free 1040ez tax form Example 1. Print free 1040ez tax form You are a coin dealer. Print free 1040ez tax form Bob Green buys gold coins from you for $13,200. Print free 1040ez tax form He pays for them with $6,200 in U. Print free 1040ez tax form S. Print free 1040ez tax form currency and a cashier's check having a face amount of $7,000. Print free 1040ez tax form The cashier's check is treated as cash. Print free 1040ez tax form You have received more than $10,000 cash and must file Form 8300 for this transaction. Print free 1040ez tax form Example 2. Print free 1040ez tax form You are a retail jeweler. Print free 1040ez tax form Mary North buys an item of jewelry from you for $12,000. Print free 1040ez tax form She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Print free 1040ez tax form Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Print free 1040ez tax form You do not have to file Form 8300. Print free 1040ez tax form Example 3. Print free 1040ez tax form You are a boat dealer. Print free 1040ez tax form Emily Jones buys a boat from you for $16,500. Print free 1040ez tax form She pays for it with a cashier's check payable to you in the amount of $16,500. Print free 1040ez tax form The cashier's check is not treated as cash because its face amount is more than $10,000. Print free 1040ez tax form You do not have to file Form 8300 for this transaction. Print free 1040ez tax form Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Print free 1040ez tax form A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Print free 1040ez tax form For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Print free 1040ez tax form The car is a consumer durable even if you sell it to a buyer who will use it in a business. Print free 1040ez tax form A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Print free 1040ez tax form Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Print free 1040ez tax form To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Print free 1040ez tax form Example. Print free 1040ez tax form You are a travel agent. Print free 1040ez tax form Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Print free 1040ez tax form He also asks you to book hotel rooms and admission tickets for the group. Print free 1040ez tax form In payment, he gives you two money orders, each for $6,000. Print free 1040ez tax form You have received more than $10,000 cash in this designated reporting transaction. Print free 1040ez tax form You must file Form 8300. Print free 1040ez tax form Retail sale. Print free 1040ez tax form   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Print free 1040ez tax form   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Print free 1040ez tax form This includes any sales of items that will be resold. Print free 1040ez tax form Broker or intermediary. Print free 1040ez tax form   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Print free 1040ez tax form Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Print free 1040ez tax form Exception for certain bank loans. Print free 1040ez tax form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Print free 1040ez tax form As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Print free 1040ez tax form Example. Print free 1040ez tax form You are a car dealer. Print free 1040ez tax form Mandy White buys a new car from you for $11,500. Print free 1040ez tax form She pays you with $2,000 of U. Print free 1040ez tax form S. Print free 1040ez tax form currency and a cashier's check for $9,500 payable to you and her. Print free 1040ez tax form You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Print free 1040ez tax form For this reason, the cashier's check is not treated as cash. Print free 1040ez tax form You do not have to file Form 8300 for the transaction. Print free 1040ez tax form Exception for certain installment sales. Print free 1040ez tax form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Print free 1040ez tax form However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Print free 1040ez tax form Exception for certain down payment plans. Print free 1040ez tax form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Print free 1040ez tax form You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Print free 1040ez tax form You receive it more than 60 days before the date of sale. Print free 1040ez tax form You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Print free 1040ez tax form Exception for travel and entertainment. Print free 1040ez tax form   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Print free 1040ez tax form You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Print free 1040ez tax form You receive it more than 60 days before the date on which the final payment is due. Print free 1040ez tax form You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Print free 1040ez tax form Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Print free 1040ez tax form If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Print free 1040ez tax form If you do not know a person's TIN, you have to ask for it. Print free 1040ez tax form You may be subject to penalties for an incorrect or missing TIN. Print free 1040ez tax form There are three types of TINs. Print free 1040ez tax form The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Print free 1040ez tax form The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Print free 1040ez tax form An ITIN has nine digits, similar to an SSN. Print free 1040ez tax form The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Print free 1040ez tax form Exception. Print free 1040ez tax form   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Print free 1040ez tax form S. Print free 1040ez tax form trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Print free 1040ez tax form 1441-1(e)(2) or (3) or 1. Print free 1040ez tax form 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Print free 1040ez tax form 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Print free 1040ez tax form S. Print free 1040ez tax form citizen or resident. Print free 1040ez tax form What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Print free 1040ez tax form If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Print free 1040ez tax form For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Print free 1040ez tax form Because they total $12,000 (more than $10,000), you must file Form 8300. Print free 1040ez tax form More than 24 hours between transactions. Print free 1040ez tax form   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Print free 1040ez tax form   For example, you are a travel agent. Print free 1040ez tax form A client pays you $8,000 in cash for a trip. Print free 1040ez tax form Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Print free 1040ez tax form These are related transactions, and you must file Form 8300 to report them. Print free 1040ez tax form What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Print free 1040ez tax form A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Print free 1040ez tax form If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Print free 1040ez tax form Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Print free 1040ez tax form When, Where, and What To File The amount you receive and when you receive it determine when you must file. Print free 1040ez tax form Generally, you must file Form 8300 within 15 days after receiving a payment. Print free 1040ez tax form If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Print free 1040ez tax form More than one payment. Print free 1040ez tax form   In some transactions, the buyer may arrange to pay you in cash installment payments. Print free 1040ez tax form If the first payment is more than $10,000, you must file Form 8300 within 15 days. Print free 1040ez tax form If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Print free 1040ez tax form When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Print free 1040ez tax form   After you file Form 8300, you must start a new count of cash payments received from that buyer. Print free 1040ez tax form If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Print free 1040ez tax form You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Print free 1040ez tax form   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Print free 1040ez tax form Example. Print free 1040ez tax form On January 10, you receive a cash payment of $11,000. Print free 1040ez tax form You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Print free 1040ez tax form By January 25, you must file a Form 8300 for the $11,000 payment. Print free 1040ez tax form By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Print free 1040ez tax form Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Print free 1040ez tax form Complete the form in its entirety (Parts I-IV) and include the amended information. Print free 1040ez tax form Do not attach a copy of the original report. Print free 1040ez tax form Where to file. Print free 1040ez tax form   Mail the form to the address given in the Form 8300 instructions. Print free 1040ez tax form Required statement to buyer. Print free 1040ez tax form   You must give a written or electronic statement to each person named on any Form 8300 you must file. Print free 1040ez tax form You can give the statement electronically only if the recipient agrees to receive it in that format. Print free 1040ez tax form The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Print free 1040ez tax form It must state that you are also reporting this information to the IRS. Print free 1040ez tax form   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Print free 1040ez tax form    You must keep a copy of every Form 8300 you file for 5 years. Print free 1040ez tax form Examples Example 1. Print free 1040ez tax form Pat Brown is the sales manager for Small Town Cars. Print free 1040ez tax form On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Print free 1040ez tax form Pat asks for identification from Jane to get the necessary information to complete Form 8300. Print free 1040ez tax form A filled-in form is shown in this publication. Print free 1040ez tax form Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Print free 1040ez tax form He must also send a statement to Jane by January 31, 2010. Print free 1040ez tax form Example 2. Print free 1040ez tax form Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Print free 1040ez tax form Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Print free 1040ez tax form Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Print free 1040ez tax form However, he could report it if he felt it was a suspicious transaction. Print free 1040ez tax form Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Print free 1040ez tax form If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Print free 1040ez tax form There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Print free 1040ez tax form If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Print free 1040ez tax form These dollar amounts are based on Section 3571 of Title 18 of the U. Print free 1040ez tax form S. Print free 1040ez tax form Code. Print free 1040ez tax form The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Print free 1040ez tax form This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Print free 1040ez tax form Structuring means breaking up a large cash transaction into small cash transactions. Print free 1040ez tax form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Print free 1040ez tax form By selecting the method that is best for you, you will have quick and easy access to tax help. Print free 1040ez tax form Free help with your return. Print free 1040ez tax form   Free help in preparing your return is available nationwide from IRS-certified volunteers. Print free 1040ez tax form The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Print free 1040ez tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Print free 1040ez tax form To find the nearest VITA or TCE site, visit IRS. Print free 1040ez tax form gov or call 1-800-906-9887 or 1-800-829-1040. Print free 1040ez tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. Print free 1040ez tax form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Print free 1040ez tax form aarp. Print free 1040ez tax form org/money/taxaide. Print free 1040ez tax form   For more information on these programs, go to IRS. Print free 1040ez tax form gov and enter keyword “VITA” in the upper right-hand corner. Print free 1040ez tax form Internet. Print free 1040ez tax form You can access the IRS website at IRS. Print free 1040ez tax form gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Print free 1040ez tax form Go to IRS. Print free 1040ez tax form gov and click on Where's My Refund. Print free 1040ez tax form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Print free 1040ez tax form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Print free 1040ez tax form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Print free 1040ez tax form E-file your return. Print free 1040ez tax form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Print free 1040ez tax form Download forms, including talking tax forms, instructions, and publications. Print free 1040ez tax form Order IRS products online. Print free 1040ez tax form Research your tax questions online. Print free 1040ez tax form Search publications online by topic or keyword. Print free 1040ez tax form Use the online Internal Revenue Code, regulations, or other official guidance. Print free 1040ez tax form View Internal Revenue Bulletins (IRBs) published in the last few years. Print free 1040ez tax form Figure your withholding allowances using the withholding calculator online at  www. Print free 1040ez tax form irs. Print free 1040ez tax form gov/individuals. Print free 1040ez tax form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Print free 1040ez tax form irs. Print free 1040ez tax form gov/individuals. Print free 1040ez tax form Sign up to receive local and national tax news by email. Print free 1040ez tax form Get information on starting and operating a small business. Print free 1040ez tax form Phone. Print free 1040ez tax form Many services are available by phone. Print free 1040ez tax form   Ordering forms, instructions, and publications. Print free 1040ez tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Print free 1040ez tax form You should receive your order within 10 days. Print free 1040ez tax form Asking tax questions. Print free 1040ez tax form Call the IRS with your tax questions at 1-800-829-1040. Print free 1040ez tax form Solving problems. Print free 1040ez tax form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Print free 1040ez tax form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Print free 1040ez tax form Call your local Taxpayer Assistance Center for an appointment. Print free 1040ez tax form To find the number, go to www. Print free 1040ez tax form irs. Print free 1040ez tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Print free 1040ez tax form TTY/TDD equipment. Print free 1040ez tax form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Print free 1040ez tax form TeleTax topics. Print free 1040ez tax form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Print free 1040ez tax form Refund information. Print free 1040ez tax form You can check the status of your refund on the new IRS phone app. Print free 1040ez tax form Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Print free 1040ez tax form IRS2Go is a new way to provide you with information and tools. Print free 1040ez tax form To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Print free 1040ez tax form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Print free 1040ez tax form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Print free 1040ez tax form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Print free 1040ez tax form If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Print free 1040ez tax form Other refund information. Print free 1040ez tax form To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Print free 1040ez tax form Evaluating the quality of our telephone services. Print free 1040ez tax form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Print free 1040ez tax form One method is for a second IRS representative to listen in on or record random telephone calls. Print free 1040ez tax form Another is to ask some callers to complete a short survey at the end of the call. Print free 1040ez tax form Walk-in. Print free 1040ez tax form Many products and services are available on a walk-in basis. Print free 1040ez tax form   Products. Print free 1040ez tax form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Print free 1040ez tax form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Print free 1040ez tax form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Print free 1040ez tax form Services. Print free 1040ez tax form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Print free 1040ez tax form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Print free 1040ez tax form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Print free 1040ez tax form No appointment is necessary—just walk in. Print free 1040ez tax form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Print free 1040ez tax form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Print free 1040ez tax form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Print free 1040ez tax form All other issues will be handled without an appointment. Print free 1040ez tax form To find the number of your local office, go to www. Print free 1040ez tax form irs. Print free 1040ez tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Print free 1040ez tax form Mail. Print free 1040ez tax form You can send your order for forms, instructions, and publications to the address below. Print free 1040ez tax form You should receive a response within 10 days after your request is received. Print free 1040ez tax form  Internal Revenue Service 1201 N. Print free 1040ez tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Print free 1040ez tax form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Print free 1040ez tax form Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Print free 1040ez tax form We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Print free 1040ez tax form Remember, the worst thing you can do is nothing at all. Print free 1040ez tax form   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Print free 1040ez tax form You face (or your business is facing) an immediate threat of adverse action. Print free 1040ez tax form You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Print free 1040ez tax form   If you qualify for our help, we’ll do everything we can to get your problem resolved. Print free 1040ez tax form You will be assigned to one advocate who will be with you at every turn. Print free 1040ez tax form We have offices in every state, the District of Columbia, and Puerto Rico. Print free 1040ez tax form Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Print free 1040ez tax form And our services are always free. Print free 1040ez tax form   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Print free 1040ez tax form Our tax toolkit at www. Print free 1040ez tax form TaxpayerAdvocate. Print free 1040ez tax form irs. Print free 1040ez tax form gov can help you understand these rights. Print free 1040ez tax form   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Print free 1040ez tax form irs. Print free 1040ez tax form gov/advocate. Print free 1040ez tax form You can also call our toll-free number at 1-877-777-4778. Print free 1040ez tax form   TAS also handles large-scale or systemic problems that affect many taxpayers. Print free 1040ez tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Print free 1040ez tax form irs. Print free 1040ez tax form gov/advocate. Print free 1040ez tax form Low Income Taxpayer Clinics (LITCs). Print free 1040ez tax form   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Print free 1040ez tax form Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Print free 1040ez tax form These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Print free 1040ez tax form Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Print free 1040ez tax form For more information and to find a clinic near you, see the LITC page on www. Print free 1040ez tax form irs. Print free 1040ez tax form gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Print free 1040ez tax form This publication is also available by calling 1-800-829-3676 or at your local IRS office. Print free 1040ez tax form Free tax services. Print free 1040ez tax form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Print free 1040ez tax form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Print free 1040ez tax form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Print free 1040ez tax form The majority of the information and services listed in this publication are available to you free of charge. Print free 1040ez tax form If there is a fee associated with a resource or service, it is listed in the publication. Print free 1040ez tax form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Print free 1040ez tax form DVD for tax products. Print free 1040ez tax form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Print free 1040ez tax form Prior-year forms, instructions, and publications. Print free 1040ez tax form Tax Map: an electronic research tool and finding aid. Print free 1040ez tax form Tax law frequently asked questions. Print free 1040ez tax form Tax Topics from the IRS telephone response system. Print free 1040ez tax form Internal Revenue Code—Title 26 of the U. Print free 1040ez tax form S. Print free 1040ez tax form Code. Print free 1040ez tax form Links to other Internet based Tax Research Materials. Print free 1040ez tax form Fill-in, print, and save features for most tax forms. Print free 1040ez tax form Internal Revenue Bulletins. Print free 1040ez tax form Toll-free and email technical support. Print free 1040ez tax form Two releases during the year. Print free 1040ez tax form  – The first release will ship the beginning of January. Print free 1040ez tax form  – The final release will ship the beginning of March. Print free 1040ez tax form Purchase the DVD from National Technical Information Service (NTIS) at www. Print free 1040ez tax form irs. Print free 1040ez tax form gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 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