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Tax debt help 11. Tax debt help   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. Tax debt help S. Tax debt help Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. Tax debt help This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Tax debt help You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Tax debt help These forms are discussed in this chapter. Tax debt help To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Tax debt help If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Tax debt help Read Aliens Required To Obtain Sailing or Departure Permits . Tax debt help Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Tax debt help Useful Items - You may want to see: Form (and Instructions) 1040-C U. Tax debt help S. Tax debt help Departing Alien Income Tax Return 2063 U. Tax debt help S. Tax debt help Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Tax debt help Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. Tax debt help If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. Tax debt help Category 1. Tax debt help   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Tax debt help Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Tax debt help However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. Tax debt help   The statement must be presented to an IRS office. Tax debt help Category 2. Tax debt help    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. Tax debt help S. Tax debt help tax under U. Tax debt help S. Tax debt help tax laws (described in chapter 10), and Who receive no other income from U. Tax debt help S. Tax debt help sources. Tax debt help If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. Tax debt help This is true even if your income is exempt from U. Tax debt help S. Tax debt help tax because of an income tax treaty, consular agreement, or international agreement. Tax debt help Category 3. Tax debt help   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. Tax debt help S. Tax debt help sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. Tax debt help S. Tax debt help Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Tax debt help S. Tax debt help trade or business. Tax debt help (See Interest Income in chapter 3. Tax debt help ) Category 4. Tax debt help   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. Tax debt help S. Tax debt help sources while in the United States under those visas, other than: Income from employment authorized by the U. Tax debt help S. Tax debt help Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Tax debt help S. Tax debt help trade or business. Tax debt help (See Interest Income in chapter 3. Tax debt help ) Category 5. Tax debt help   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. Tax debt help If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Tax debt help Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. Tax debt help S. Tax debt help possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. Tax debt help S. Tax debt help possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Tax debt help Category 6. Tax debt help   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. Tax debt help S. Tax debt help tax. Tax debt help Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. Tax debt help To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Tax debt help See Forms To File , later. Tax debt help You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Tax debt help See Paying Taxes and Obtaining Refunds , later. Tax debt help Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Tax debt help Where to get a sailing or departure permit. Tax debt help   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. Tax debt help When to get a sailing or departure permit. Tax debt help   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Tax debt help You cannot apply earlier than 30 days before your planned departure date. Tax debt help Do not wait until the last minute in case there are unexpected problems. Tax debt help Papers to submit. Tax debt help   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. Tax debt help Bring the following records with you if they apply. Tax debt help Your passport and alien registration card or visa. Tax debt help Copies of your U. Tax debt help S. Tax debt help income tax returns filed for the past 2 years. Tax debt help If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Tax debt help Receipts for income taxes paid on these returns. Tax debt help Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Tax debt help A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. Tax debt help If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Tax debt help Proof of estimated tax payments for the past year and this year. Tax debt help Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Tax debt help Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Tax debt help Copies of the application for, and approval of, the grant. Tax debt help A statement of the amount paid, and your duties and obligations under the grant. Tax debt help A list of any previous grants. Tax debt help Documents indicating you qualify for any special tax treaty benefits claimed. Tax debt help Document verifying your date of departure from the United States, such as an airline ticket. Tax debt help Document verifying your U. Tax debt help S. Tax debt help taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Tax debt help Note. Tax debt help   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Tax debt help This applies whether or not your spouse requires a permit. Tax debt help Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Tax debt help Employees in the IRS office can assist in filing these forms. Tax debt help Both forms have a “certificate of compliance” section. Tax debt help When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Tax debt help S. Tax debt help tax obligations have been satisfied according to available information. Tax debt help Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Tax debt help Form 2063 This is a short form that asks for certain information but does not include a tax computation. Tax debt help The following departing aliens can get their sailing or departure permits by filing Form 2063. Tax debt help Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. Tax debt help Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. Tax debt help However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. Tax debt help Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. Tax debt help The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Tax debt help However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. Tax debt help Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Tax debt help Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. Tax debt help When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. Tax debt help However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Tax debt help See Bond To Ensure Payment , discussed later. Tax debt help The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Tax debt help Returning to the United States. Tax debt help   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. Tax debt help You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. Tax debt help   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Tax debt help The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Tax debt help However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. Tax debt help Joint return on Form 1040-C. Tax debt help   Departing husbands and wives who are nonresident aliens cannot file joint returns. Tax debt help However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. Tax debt help Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. Tax debt help You must also pay any taxes due for past years. Tax debt help If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. Tax debt help However, the IRS cannot provide a refund at the time of departure. Tax debt help If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Tax debt help Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Tax debt help However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. Tax debt help The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Tax debt help Information about the form of bond and security on it can be obtained from your IRS office. Tax debt help Filing Annual U. Tax debt help S. Tax debt help Income Tax Returns Form 1040-C is not an annual U. Tax debt help S. Tax debt help income tax return. Tax debt help If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Tax debt help Chapters 5 and 7 discuss filing an annual U. Tax debt help S. Tax debt help income tax return. Tax debt help The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. Tax debt help S. Tax debt help income tax return. Tax debt help Prev  Up  Next   Home   More Online Publications
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Tax Information for Bond Professionals

IRS Revises Form for Tax-Exempt Bonds
IR-2005-12– The IRS today released a revised form used by municipalities and other issuers of tax-exempt bonds to make arbitrage related payments.

Circular 230 Tax Professionals
The Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for tax professionals enrolled agents, attorneys, CPAs, and other individuals and groups covered by Circular 230.

Index of Applicable Federal Rates (AFRs)
Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates, or AFRs, are regularly published as Revenue Rulings. The Revenue Rulings containing current and recent-past AFRs are available here in Adobe PDF format.

TEB CPE Texts
A series of articles published by the Service as the Tax Exempt Bonds Continuing Professional Education Technical Instruction Program.

Page Last Reviewed or Updated: 19-Feb-2014

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Tax debt help Part Five -   Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. Tax debt help You can subtract either the standard deduction or itemized deductions. Tax debt help Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). Tax debt help The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. Tax debt help See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. Tax debt help Table of Contents 20. Tax debt help   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Tax debt help Married persons who filed separate returns. Tax debt help 21. Tax debt help   Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Tax debt help How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. Tax debt help   TaxesIntroductionIndian tribal government. Tax debt help Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Tax debt help Real Estate TaxesReal estate taxes for prior years. Tax debt help Examples. Tax debt help Form 1099-S. Tax debt help Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. Tax debt help   Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. Tax debt help Mortgage proceeds used for business or investment. Tax debt help 24. Tax debt help   ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Tax debt help Household items. Tax debt help Deduction more than $500. Tax debt help Form 1098-C. Tax debt help Filing deadline approaching and still no Form 1098-C. Tax debt help Exception 1—vehicle used or improved by organization. Tax debt help Exception 2—vehicle given or sold to needy individual. Tax debt help Deduction $500 or less. Tax debt help Right to use property. Tax debt help Tangible personal property. Tax debt help Future interest. Tax debt help Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Tax debt help Text message. Tax debt help Credit card. Tax debt help Pay-by-phone account. Tax debt help Stock certificate. Tax debt help Promissory note. Tax debt help Option. Tax debt help Borrowed funds. Tax debt help Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. Tax debt help   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. Tax debt help Progressive deterioration. Tax debt help Damage from corrosive drywall. Tax debt help Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. Tax debt help   Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Tax debt help Parking fees. Tax debt help Advertising display on car. Tax debt help Car pools. Tax debt help Hauling tools or instruments. Tax debt help Union members' trips from a union hall. Tax debt help Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Tax debt help Statutory employees. Tax debt help Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. Tax debt help   Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Tax debt help Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. Tax debt help   Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. Tax debt help   Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Tax debt help Prev  Up  Next   Home   More Online Publications