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Taxact.com 2012

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Taxact.com 2012

Taxact. Taxact.com 2012 com 2012 Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) High-low method: Introduction, High-low method. Taxact.com 2012 October 1, 2010 (Table 1) (see List of states under October 1, 2010 (High-low method) ) Transition rules, High-low method. Taxact.com 2012 I Internet: Per diem rates, Per diem rates on the Internet. Taxact.com 2012 Introduction, Introduction M More information (see Tax help) O October 1, 2010 (High-low method): Arizona (AZ), Per Diem Rate Tables California (CA), Per Diem Rate Tables Colorado (CO), Per Diem Rate Tables District of Columbia (DC), Per Diem Rate Tables Florida (FL), Per Diem Rate Tables Illinois (IL), Per Diem Rate Tables Maryland (MD), Per Diem Rate Tables Massachusetts (MA), Per Diem Rate Tables New York (NY), Per Diem Rate Tables Pennsylvania (PA), Per Diem Rate Tables Rhode Island (RI), Per Diem Rate Tables Utah (UT), Per Diem Rate Tables Virginia (VA), Per Diem Rate Tables Washington (WA), Per Diem Rate Tables Wyoming (WY), Per Diem Rate Tables P Per diem rates: High-cost localities, High-low method. Taxact.com 2012 High-low method, High-low method. Taxact.com 2012 Internet, Per diem rates on the Internet. Taxact.com 2012 Regular federal method, Regular federal per diem rate method. Taxact.com 2012 Standard rate for unlisted localities, High-low method. Taxact.com 2012 , Regular federal per diem rate method. Taxact.com 2012 Transition rules, High-low method. Taxact.com 2012 , Federal per diem rate method. Taxact.com 2012 Publications (see Tax help) R Regular federal method: Introduction, Regular federal per diem rate method. Taxact.com 2012 Transition rules, Federal per diem rate method. Taxact.com 2012 T Table 2 (High-low method, October 1, 2010), Per Diem Rate Tables Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Taxact.com 2012 Transition rules:, Transition Rules Example: High-low method, High-low method. Taxact.com 2012 Regular federal method, Federal per diem rate method. Taxact.com 2012 High-low method, High-low method. Taxact.com 2012 Regular federal method, Federal per diem rate method. Taxact.com 2012 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The Taxact.com 2012

Taxact. Taxact.com 2012 com 2012 Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Taxact.com 2012 Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Taxact.com 2012 Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Taxact.com 2012 , Adjustment of partner's basis in partnership. Taxact.com 2012 , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Taxact.com 2012 , Basis adjustment due to casualty loss. Taxact.com 2012 Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Taxact.com 2012 Change in use, Property changed from personal use. Taxact.com 2012 Cost, Cost as Basis Depreciable basis, Depreciable basis. Taxact.com 2012 Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Taxact.com 2012 Term interest, Basis adjustments. Taxact.com 2012 Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Taxact.com 2012 Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Taxact.com 2012 Casualty loss, effect of, Basis adjustment due to casualty loss. Taxact.com 2012 Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Taxact.com 2012 Computer (see Listed property) Computer software, Computer software. Taxact.com 2012 , Off-the-shelf computer software. Taxact.com 2012 Containers, Containers. Taxact.com 2012 Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Taxact.com 2012 Copyright, Patents and copyrights. Taxact.com 2012 (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Taxact.com 2012 Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Taxact.com 2012 , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Taxact.com 2012 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Taxact.com 2012 Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Taxact.com 2012 , Election of ADS. Taxact.com 2012 Declining balance (150% DB) method, 150% election. Taxact.com 2012 Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Taxact.com 2012 Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Taxact.com 2012 Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Taxact.com 2012 Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Taxact.com 2012 Free tax services, Free help with your tax return. Taxact.com 2012 G General asset account Abusive transaction, Abusive transactions. Taxact.com 2012 Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Taxact.com 2012 General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Taxact.com 2012 Qualified infrastructure property, Qualified infrastructure property. Taxact.com 2012 Qualified property, Qualified property. Taxact.com 2012 Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Taxact.com 2012 Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Taxact.com 2012 Investment use of property, partial, Partial business or investment use. Taxact.com 2012 Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Taxact.com 2012 Leasehold improvement property, defined, Qualified leasehold improvement property. Taxact.com 2012 , Qualified leasehold improvement property. Taxact.com 2012 Life tenant, Life tenant. Taxact.com 2012 (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Taxact.com 2012 Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Taxact.com 2012 Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Taxact.com 2012 Improvements to, Improvements to listed property. Taxact.com 2012 Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Taxact.com 2012 Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Taxact.com 2012 M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Taxact.com 2012 , Office in the home. Taxact.com 2012 Ownership, incidents of, Incidents of ownership. Taxact.com 2012 P Partial business use, Partial business use. Taxact.com 2012 Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Taxact.com 2012 (see also Section 197 intangibles) Personal property, Personal property. Taxact.com 2012 Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Taxact.com 2012 , Leased property. Taxact.com 2012 Listed, What Is Listed Property? Personal, Personal property. Taxact.com 2012 Real, Real property. Taxact.com 2012 Retired from service, Retired From Service Tangible personal, Tangible personal property. Taxact.com 2012 Term interest, Certain term interests in property. Taxact.com 2012 Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Taxact.com 2012 , Qualified leasehold improvement property. Taxact.com 2012 Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Taxact.com 2012 Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Taxact.com 2012 General asset account, abusive transaction, Abusive transactions. Taxact.com 2012 Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Taxact.com 2012 Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Taxact.com 2012 , Related persons. Taxact.com 2012 , Related persons. Taxact.com 2012 , Related persons. Taxact.com 2012 , Related person. Taxact.com 2012 , Related persons. Taxact.com 2012 Rent-to-own property, defined, Qualified rent-to-own property. Taxact.com 2012 Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Taxact.com 2012 Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Taxact.com 2012 Revoking ADS election, Electing ADS. Taxact.com 2012 General asset account election, Revoking an election. Taxact.com 2012 Section 179 election, Revoking an election. Taxact.com 2012 S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Taxact.com 2012 Carryover, Carryover of disallowed deduction. Taxact.com 2012 Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Taxact.com 2012 Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Taxact.com 2012 Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Taxact.com 2012 , Off-the-shelf computer software. Taxact.com 2012 Sound recording, Films, video tapes, and recordings. Taxact.com 2012 Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Taxact.com 2012 Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Taxact.com 2012 T Tangible personal property, Tangible personal property. Taxact.com 2012 Term interest, Certain term interests in property. Taxact.com 2012 Trade-in of property, Trade-in of other property. Taxact.com 2012 Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Taxact.com 2012 Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Taxact.com 2012 MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications