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Tax Unemployed

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Tax Unemployed

Tax unemployed Part Five -   Deducción Estándar y Deducciones Detalladas Después de calcular su ingreso bruto ajustado, entonces puede restar las deducciones utilizadas para calcular los ingresos tributables. Tax unemployed Puede restar la deducción estándar o las deducciones detalladas. Tax unemployed Las deducciones detalladas son deducciones por determinados gastos enumerados en el Anexo A (Formulario 1040). Tax unemployed Los diez capítulos de esta sección tratan sobre la deducción estándar, cada deducción detallada y el límite sobre algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que ciertas cantidades. Tax unemployed Vea el capítulo 20 para saber qué factores debe tener en cuenta al decidir si debe restar o no la deducción estándar o las deducciones detalladas. Tax unemployed Table of Contents 20. Tax unemployed   Deducción EstándarQué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Tax unemployed Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Tax unemployed Personas casadas que presentan la declaración por separado. Tax unemployed 21. Tax unemployed   Gastos Médicos y DentalesQué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Tax unemployed ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia 22. Tax unemployed   ImpuestosIntroductionGobierno tribal de indios estadounidenses. Tax unemployed Useful Items - You may want to see: Requisitos para Deducir Todo Impuesto Impuestos sobre los IngresosImpuestos Estatales y Locales sobre los Ingresos Impuestos Extranjeros sobre los Ingresos Impuestos Generales sobre las VentasVehículos de motor. Tax unemployed Impuestos sobre Bienes RaícesImpuestos sobre bienes raíces de años anteriores. Tax unemployed Ejemplos. Tax unemployed Formulario 1099-S. Tax unemployed Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Impuestos sobre Bienes Muebles Impuestos y Cargos que no Puede Deducir Dónde se Anotan las Deducciones 23. Tax unemployed   Gastos de InteresesIntroduction Useful Items - You may want to see: Intereses Hipotecarios de ViviendaCantidad Deducible Puntos Primas de Seguro Hipotecario Formulario 1098, Estado de Cuenta de los Intereses Hipotecarios Intereses Procedentes de InversionesBienes de Inversión Asignación de Gastos de Intereses Límite sobre la Deducción Cantidades que No Puede DeducirIntereses Personales Asignación de Intereses Cómo Hacer la DeclaraciónMás de un prestatario. Tax unemployed Fondos procedentes de una hipoteca utilizados para negocios o inversiones. Tax unemployed 24. Tax unemployed   DonacionesIntroduction Useful Items - You may want to see: Organizaciones que Reúnen los Requisitos para Recibir Donaciones DeduciblesTipos de Organizaciones Calificadas Donaciones que Puede DeducirDonaciones de las Cuales Usted se Beneficia Gastos Pagados a Nombre de un Estudiante que Vive con Usted Gastos de Bolsillo al Prestar Servicios Donaciones que no Puede DeducirDonaciones Hechas a Personas Físicas Donaciones Hechas a Organizaciones no Calificadas Donaciones de las Cuales Usted se Beneficia Valor de Tiempo o Servicios Gastos Personales Cargos de Tasación Donaciones de BienesExcepción. Tax unemployed Artículos domésticos. Tax unemployed Deducción de más de $500. Tax unemployed Formulario 1098-C. Tax unemployed Se acerca el plazo para la presentación de la declaración y aún no tiene el Formulario 1098-C. Tax unemployed Excepción 1: vehículo usado o mejorado por la organización. Tax unemployed Excepción 2: vehículo donado o vendido a una persona necesitada. Tax unemployed Deducción de $500 o menos. Tax unemployed Derecho al uso de los bienes. Tax unemployed Bienes muebles tangibles. Tax unemployed Intereses futuros. Tax unemployed Determinación del Valor Justo de Mercado Donación de Bienes Cuyo Valor ha Disminuido Donación de Bienes Cuyo Valor ha Aumentado Cuándo Puede Deducir sus DonacionesCheques. Tax unemployed Mensaje de texto. Tax unemployed Tarjeta de crédito. Tax unemployed Pago telefónico. Tax unemployed Título de acciones. Tax unemployed Pagaré. Tax unemployed Opción. Tax unemployed Fondos de un préstamo. Tax unemployed Límites sobre DeduccionesCantidades Trasladadas al Año Siguiente Documentación que se Debe MantenerDonaciones en Efectivo Donaciones que no Sean en Efectivo Gastos de Bolsillo Cómo Declarar las Donaciones Caritativas 25. Tax unemployed   Pérdidas por Hecho Fortuito y Robo no Relacionadas con los NegociosQué Hay de Nuevo Introduction Useful Items - You may want to see: Hecho FortuitoMascota de la familia. Tax unemployed Deterioro progresivo. Tax unemployed Daños ocasionados por paneles de yeso (drywall) corrosivos. Tax unemployed Robo Pérdidas de Depósitos Comprobación de las Pérdidas Cómo Calcular una PérdidaDisminución del Valor Justo de Mercado Base Ajustada Seguro y Otros Reembolsos Un Solo Hecho Fortuito en Bienes Múltiples Límites de la DeducciónRegla de los $100 Regla del 10% Cuándo Declarar Ganancias y PérdidasPérdidas en Zonas de Desastre Cómo Declarar Ganancias y Pérdidas 26. Tax unemployed   Gastos de Automóvil y Otros Gastos de Negocio del EmpleadoQué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. Tax unemployed Cargos de estacionamiento. Tax unemployed Publicidad en el automóvil. Tax unemployed Uso compartido de automóviles. Tax unemployed Transporte de herramientas o instrumentos. Tax unemployed Gastos de desplazamiento de sindicalistas desde el centro del sindicato. Tax unemployed Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. Tax unemployed Empleados estatutarios. Tax unemployed Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales 27. Tax unemployed   Beneficios Tributarios para Estudios Relacionados con el TrabajoQué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Tax unemployed Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación 28. Tax unemployed   Deducciones MisceláneasQué Hay de Nuevo Introduction Useful Items - You may want to see: Deducciones Sujetas al Límite del 2%Gastos del Empleado no Reembolsados (Línea 21) Costos de la Preparación de la Declaración de Impuestos (Línea 22) Otros Gastos (Línea 23) Deducciones no Sujetas al Límite del 2%Lista de Deducciones Gastos no DeduciblesLista de Gastos no Deducibles 29. Tax unemployed   Límite sobre Deducciones DetalladasIntroduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Prev  Up  Next   Home   More Online Publications
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Verification of Nonfiling Letter

Verification of Nonfiling Letters are proof from the IRS that you did not file a return this year. Current year requests are only available after June 15. A taxpayer may fail to file a tax return even though he/she has a filing requirement. This letter does not address whether or not the taxpayer should have filed a tax return. 

Page Last Reviewed or Updated: 10-Jan-2014

The Tax Unemployed

Tax unemployed 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. Tax unemployed Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Tax unemployed However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Tax unemployed The new provisions are in the Supplement to Publication 463, which is reprinted below. Tax unemployed 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. Tax unemployed After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Tax unemployed Certain provisions of this new law may reduce your taxes for 2001. Tax unemployed The new law contains the following provisions. Tax unemployed A new depreciation deduction, the special depreciation allowance. Tax unemployed An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Tax unemployed If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Tax unemployed See Amended Return, later. Tax unemployed 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. Tax unemployed However, there is a limit on the depreciation deduction you can take for your car each year. Tax unemployed See Depreciation Limit later. Tax unemployed Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Tax unemployed This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Tax unemployed 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). Tax unemployed See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Tax unemployed You can claim the special depreciation allowance only for the year the qualified property is placed in service. Tax unemployed Qualified property. Tax unemployed   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. Tax unemployed You bought it new. Tax unemployed You bought it after September 10, 2001. Tax unemployed (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. Tax unemployed ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Tax unemployed Example. Tax unemployed Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Tax unemployed Bob's car is qualified property. Tax unemployed Bob chooses not to take a section 179 deduction for the car. Tax unemployed He does claim the new special depreciation allowance. Tax unemployed Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Tax unemployed 75). Tax unemployed He then figures the special depreciation allowance of $4,500 ($15,000 × . Tax unemployed 30). Tax unemployed 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 × . Tax unemployed 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Tax unemployed However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Tax unemployed 75), as discussed next. Tax unemployed 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. Tax unemployed The limit is increased to $23,080 if the car is an electric car. Tax unemployed The section 179 deduction is treated as depreciation for purposes of this limit. Tax unemployed 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. Tax unemployed 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). Tax unemployed 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. Tax unemployed S. Tax unemployed Individual Income Tax Return, by April 15, 2003. Tax unemployed At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Tax unemployed ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Tax unemployed If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Tax unemployed Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Tax unemployed For details, see Revenue Procedure 2002–33. Tax unemployed (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Tax unemployed ) 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. Tax unemployed Example. Tax unemployed 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 . Tax unemployed 75 x . Tax unemployed 20) depreciation deduction for his new car using MACRS. Tax unemployed Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Tax unemployed 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. Tax unemployed Bob's new filled-in Form 2106 is shown later. Tax unemployed 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. Tax unemployed As a general rule, you must make this election by the due date (including extensions) of your return. Tax unemployed 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. Tax unemployed To get this extension, you must have filed your original return by the due date (including extensions). Tax unemployed At the top of the statement, print “Filed pursuant to section 301. Tax unemployed 9100–2. Tax unemployed ” 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. Tax unemployed 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. Tax unemployed Deemed election for return filed before June 1, 2002. Tax unemployed   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. Tax unemployed You filed your 2001 return before June 1, 2002. Tax unemployed You claimed depreciation on your return but did not claim the special depreciation allowance. Tax unemployed 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. Tax unemployed Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications