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State Income Tax Forms 2013

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State Income Tax Forms 2013

State income tax forms 2013 1. State income tax forms 2013   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. State income tax forms 2013 Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. State income tax forms 2013 Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. State income tax forms 2013 If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. State income tax forms 2013 gov and use the Interactive Tax Assistant (ITA). State income tax forms 2013 You can find the ITA by going to IRS. State income tax forms 2013 gov and entering “interactive tax assistant” in the search box. State income tax forms 2013 Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. State income tax forms 2013 General Requirements If you are a U. State income tax forms 2013 S. State income tax forms 2013 citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. State income tax forms 2013 For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. State income tax forms 2013 If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. State income tax forms 2013 S. State income tax forms 2013 citizens. State income tax forms 2013 See Publication 519, U. State income tax forms 2013 S. State income tax forms 2013 Tax Guide for Aliens. State income tax forms 2013 Table 1-1. State income tax forms 2013 2013 Filing Requirements Chart for Most Taxpayers Note. State income tax forms 2013 You must file a return if your gross income was at least the amount shown in the last column. State income tax forms 2013 IF your filing status is. State income tax forms 2013 . State income tax forms 2013 . State income tax forms 2013 AND at the end of 2013 you were*. State income tax forms 2013 . State income tax forms 2013 . State income tax forms 2013 THEN file a return if your gross income** was at least. State income tax forms 2013 . State income tax forms 2013 . State income tax forms 2013 Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. State income tax forms 2013 ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). State income tax forms 2013 It also includes gains, but not losses, reported on Form 8949 or Schedule D. State income tax forms 2013 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. State income tax forms 2013 But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. State income tax forms 2013 Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). State income tax forms 2013 If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. State income tax forms 2013 *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. State income tax forms 2013 Gross income. State income tax forms 2013   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. State income tax forms 2013 If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. State income tax forms 2013 The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. State income tax forms 2013 A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. State income tax forms 2013 For more information about community property, see Publication 555, Community Property. State income tax forms 2013   For more information on what to include in gross income, see chapter 2. State income tax forms 2013 Self-employed persons. State income tax forms 2013    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. State income tax forms 2013   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. State income tax forms 2013 Then, to this figure, you add any income from investments and from incidental or outside operations or sources. State income tax forms 2013 See Publication 334, Tax Guide for Small Business, for more information. State income tax forms 2013 Dependents. State income tax forms 2013   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. State income tax forms 2013 See Publication 501. State income tax forms 2013 Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. State income tax forms 2013 If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. State income tax forms 2013 You also have other duties, such as notifying the IRS that you are acting as the personal representative. State income tax forms 2013 Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. State income tax forms 2013 When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. State income tax forms 2013 If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. State income tax forms 2013 ” For more information, see Publication 559, Survivors, Executors, and Administrators. State income tax forms 2013 Surviving spouse. State income tax forms 2013   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. State income tax forms 2013 After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. State income tax forms 2013 For more information about each of these filing statuses, see Publication 501. State income tax forms 2013   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. State income tax forms 2013 You can, however, file a joint return with your new spouse. State income tax forms 2013 In that case, the filing status of your deceased spouse for his or her final return is married filing separately. State income tax forms 2013 The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). State income tax forms 2013 Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. State income tax forms 2013 For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. State income tax forms 2013 Prev  Up  Next   Home   More Online Publications
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The State Income Tax Forms 2013

State income tax forms 2013 Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. State income tax forms 2013 Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. State income tax forms 2013 However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. State income tax forms 2013 The new provisions are in the Supplement to Publication 463, which is reprinted below. State income tax forms 2013 Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. State income tax forms 2013 After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. State income tax forms 2013 Certain provisions of this new law may reduce your taxes for 2001. State income tax forms 2013 The new law contains the following provisions. State income tax forms 2013 A new depreciation deduction, the special depreciation allowance. State income tax forms 2013 An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. State income tax forms 2013 If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. State income tax forms 2013 See Amended Return, later. State income tax forms 2013 Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. State income tax forms 2013 However, there is a limit on the depreciation deduction you can take for your car each year. State income tax forms 2013 See Depreciation Limit later. State income tax forms 2013 Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. State income tax forms 2013 This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. State income tax forms 2013 You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). State income tax forms 2013 See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. State income tax forms 2013 You can claim the special depreciation allowance only for the year the qualified property is placed in service. State income tax forms 2013 Qualified property. State income tax forms 2013   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. State income tax forms 2013 You bought it new. State income tax forms 2013 You bought it after September 10, 2001. State income tax forms 2013 (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. State income tax forms 2013 ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. State income tax forms 2013 Example. State income tax forms 2013 Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. State income tax forms 2013 Bob's car is qualified property. State income tax forms 2013 Bob chooses not to take a section 179 deduction for the car. State income tax forms 2013 He does claim the new special depreciation allowance. State income tax forms 2013 Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . State income tax forms 2013 75). State income tax forms 2013 He then figures the special depreciation allowance of $4,500 ($15,000 × . State income tax forms 2013 30). State income tax forms 2013 The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . State income tax forms 2013 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). State income tax forms 2013 However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . State income tax forms 2013 75), as discussed next. State income tax forms 2013 Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. State income tax forms 2013 The limit is increased to $23,080 if the car is an electric car. State income tax forms 2013 The section 179 deduction is treated as depreciation for purposes of this limit. State income tax forms 2013 If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. State income tax forms 2013 For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). State income tax forms 2013 Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. State income tax forms 2013 S. State income tax forms 2013 Individual Income Tax Return, by April 15, 2003. State income tax forms 2013 At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. State income tax forms 2013 ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). State income tax forms 2013 If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). State income tax forms 2013 Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. State income tax forms 2013 For details, see Revenue Procedure 2002–33. State income tax forms 2013 (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. State income tax forms 2013 ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. State income tax forms 2013 Example. State income tax forms 2013 The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . State income tax forms 2013 75 x . State income tax forms 2013 20) depreciation deduction for his new car using MACRS. State income tax forms 2013 Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. State income tax forms 2013 Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. State income tax forms 2013 Bob's new filled-in Form 2106 is shown later. State income tax forms 2013 Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. State income tax forms 2013 As a general rule, you must make this election by the due date (including extensions) of your return. State income tax forms 2013 You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. State income tax forms 2013 To get this extension, you must have filed your original return by the due date (including extensions). State income tax forms 2013 At the top of the statement, print “Filed pursuant to section 301. State income tax forms 2013 9100–2. State income tax forms 2013 ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. State income tax forms 2013 Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. State income tax forms 2013 Deemed election for return filed before June 1, 2002. State income tax forms 2013   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. State income tax forms 2013 You filed your 2001 return before June 1, 2002. State income tax forms 2013 You claimed depreciation on your return but did not claim the special depreciation allowance. State income tax forms 2013 You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. State income tax forms 2013 Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications