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Taxes Hrblock

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Taxes Hrblock

Taxes hrblock Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. Taxes hrblock B Burden of proof, Burden of proof. Taxes hrblock C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. Taxes hrblock Periods of financial disability, Periods of financial disability. Taxes hrblock Comments on publication, Comments and suggestions. Taxes hrblock Communications, privileged, Confidentiality privilege. Taxes hrblock , Confidentiality privilege. Taxes hrblock Confidentiality, Confidentiality privilege. Taxes hrblock , Confidentiality privilege. Taxes hrblock D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. Taxes hrblock Estates Claim for refund, Claim for refund by estates electing the installment method of payment. Taxes hrblock Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. Taxes hrblock Financial disability, periods of Claim for refund, Periods of financial disability. Taxes hrblock Form 8379, Injured spouse exception. Taxes hrblock 8857, Form 8857. Taxes hrblock Free tax services, Free help with your tax return. Taxes hrblock H Help (see Tax help) I Injured spouse, Injured spouse exception. Taxes hrblock Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. Taxes hrblock , Relief from joint and several liability on a joint return. Taxes hrblock Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. Taxes hrblock Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. Taxes hrblock J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. Taxes hrblock , Relief from joint and several liability on a joint return. Taxes hrblock L Losses Disaster area, Disaster area claims for refund. Taxes hrblock Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. Taxes hrblock M Mediation, fast track, Fast track mediation. Taxes hrblock More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. Taxes hrblock Notices Third party contacts, Notice of IRS contact of third parties. Taxes hrblock O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. Taxes hrblock P Penalties, suspended, Suspension of interest and penalties. Taxes hrblock Practitioners, federally authorized Confidential communications, Confidentiality privilege. Taxes hrblock , Confidentiality privilege. Taxes hrblock Presidentially declared disaster, Disaster area claims for refund. Taxes hrblock Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. Taxes hrblock , Offset of past-due state income tax obligations against overpayments. Taxes hrblock Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. Taxes hrblock Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. Taxes hrblock , Confidentiality privilege. Taxes hrblock Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. Taxes hrblock S Suggestions for publication, Comments and suggestions. Taxes hrblock T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. Taxes hrblock Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. Taxes hrblock Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Taxes hrblock Taxpayer Advocate Service, Taxpayer Advocate Service. Taxes hrblock Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. Taxes hrblock TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. Taxes hrblock Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications
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Understanding your CP42 Notice

The amount of your refund has changed because we used it to pay your
spouse's past due tax debt.


What you need to do

  • Read your notice carefully — it'll explain how we used your refund and how much of it is left.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

Part of the refund you used is mine. You used it to pay taxes my spouse owes. I don't owe any taxes. What can I do?
You can file a Form 8379, Injured Spouse Allocation to claim your share of the refund.

What happens to the part of my refund you didn't use?
You'll receive a refund check for any part we didn't use.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 

Page Last Reviewed or Updated: 04-Mar-2014

The Taxes Hrblock

Taxes hrblock Publication 570 - Introductory Material Table of Contents Future developments. Taxes hrblock What's New Reminders IntroductionOrdering forms and publications. Taxes hrblock Tax questions. Taxes hrblock Useful Items - You may want to see: Future developments. Taxes hrblock For information about any additional changes to the 2013 tax law affecting Pub. Taxes hrblock 570, please go to www. Taxes hrblock irs. Taxes hrblock gov/pub570. Taxes hrblock What's New Maximum income subject to social security tax. Taxes hrblock . Taxes hrblock  For 2013, the maximum amount of self-employment income subject to social security is $113,700. Taxes hrblock Optional methods to figure net earnings. Taxes hrblock . Taxes hrblock  For 2013, the maximum income for using the optional methods is $4,640. Taxes hrblock Additional Medicare Tax. Taxes hrblock  Beginning in 2013, you may be required to pay Additional Medicare Tax. Taxes hrblock Also, you may need to report Additional Medicare Tax withheld by your employer. Taxes hrblock For more information, see Additional Medicare Tax under Special Rules for Completing Your U. Taxes hrblock S. Taxes hrblock Tax Return in chapter 4. Taxes hrblock Net Investment Income Tax. Taxes hrblock  Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Taxes hrblock 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. Taxes hrblock Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Taxes hrblock Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. Taxes hrblock The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Taxes hrblock For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. Taxes hrblock Reminders Individual taxpayer identification numbers (ITINs) for aliens. Taxes hrblock  If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. Taxes hrblock For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. Taxes hrblock Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). Taxes hrblock If you already have an ITIN, enter it wherever your SSN is requested on your tax return. Taxes hrblock Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Taxes hrblock The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. Taxes hrblock Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. Taxes hrblock Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. Taxes hrblock irs. Taxes hrblock gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. Taxes hrblock An ITIN is for tax use only. Taxes hrblock It does not entitle you to social security benefits or change your employment or immigration status under U. Taxes hrblock S. Taxes hrblock law. Taxes hrblock Electronic filing. Taxes hrblock . Taxes hrblock  You can e-file Form 1040-SS. Taxes hrblock For general information about  electronic filing, visit www. Taxes hrblock irs. Taxes hrblock gov/efile. Taxes hrblock Earned income credit (EIC). Taxes hrblock  Generally, if you are a bona fide resident of a U. Taxes hrblock S. Taxes hrblock possession, you cannot claim the EIC on your U. Taxes hrblock S. Taxes hrblock tax return. Taxes hrblock However, certain U. Taxes hrblock S. Taxes hrblock possessions may allow bona fide residents to claim the EIC on their possession tax return. Taxes hrblock To claim the EIC on your U. Taxes hrblock S. Taxes hrblock tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. Taxes hrblock If you have a child, the child must have lived with you in the United States for more than half the year. Taxes hrblock For this purpose, the United States includes only the 50 states and the District of Columbia. Taxes hrblock Special rules apply to military personnel stationed outside the United States. Taxes hrblock For more information on this credit, see Publication 596, Earned Income Credit. Taxes hrblock Form 8938, Statement of Specified Foreign Financial Assets. Taxes hrblock  If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. Taxes hrblock S. Taxes hrblock income tax return with the IRS. Taxes hrblock If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. Taxes hrblock See Bona fide resident of a U. Taxes hrblock S. Taxes hrblock possession, in the Instructions for Form 8938 for more details. Taxes hrblock For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. Taxes hrblock irs. Taxes hrblock gov/businesses/corporations/article/0,,id=236667,00. Taxes hrblock html. Taxes hrblock If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. Taxes hrblock Change of address. Taxes hrblock  If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. Taxes hrblock S. Taxes hrblock possession tax administration, if appropriate. Taxes hrblock Mail Form 8822 to the Internal Revenue Service Center or U. Taxes hrblock S. Taxes hrblock possession tax administration for your old address (addresses for the Service Centers are on the back of the form). Taxes hrblock If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. Taxes hrblock Photographs of missing children. Taxes hrblock  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxes hrblock Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxes hrblock You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Taxes hrblock Introduction This publication discusses how to treat income received from the following U. Taxes hrblock S. Taxes hrblock possessions on your tax return(s). Taxes hrblock American Samoa. Taxes hrblock The Commonwealth of Puerto Rico (Puerto Rico). Taxes hrblock The Commonwealth of the Northern Mariana Islands (CNMI). Taxes hrblock Guam. Taxes hrblock The U. Taxes hrblock S. Taxes hrblock Virgin Islands (USVI). Taxes hrblock Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. Taxes hrblock Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. Taxes hrblock Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. Taxes hrblock Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. Taxes hrblock You may have to file a U. Taxes hrblock S. Taxes hrblock tax return only, a possession tax return only, or both returns. Taxes hrblock This generally depends on whether you are a bona fide resident of the possession. Taxes hrblock In some cases, you may have to file a U. Taxes hrblock S. Taxes hrblock return, but will be able to exclude income earned in a possession from U. Taxes hrblock S. Taxes hrblock tax. Taxes hrblock You can find illustrated examples of some of the additional forms required in chapter 5. Taxes hrblock If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. Taxes hrblock S. Taxes hrblock income tax return, the information in chapter 4 will tell you how to file your U. Taxes hrblock S. Taxes hrblock tax return. Taxes hrblock This information also applies if you have income from U. Taxes hrblock S. Taxes hrblock insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. Taxes hrblock These other U. Taxes hrblock S. Taxes hrblock insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. Taxes hrblock If you need information on U. Taxes hrblock S. Taxes hrblock taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. Taxes hrblock S. Taxes hrblock possession, write to the tax department of that possession. Taxes hrblock Their addresses are provided in chapter 3 under the individual headings for each possession. Taxes hrblock Comments and suggestions. Taxes hrblock   We welcome your comments about this publication and your suggestions for future editions. Taxes hrblock   You can send us comments from www. Taxes hrblock irs. Taxes hrblock gov/formspubs/. Taxes hrblock Click on “More Information”and then on “Comment on Tax Forms and Publications. Taxes hrblock ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Taxes hrblock NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxes hrblock Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxes hrblock   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Taxes hrblock Ordering forms and publications. Taxes hrblock   Visit www. Taxes hrblock irs. Taxes hrblock gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Taxes hrblock Internal Revenue Service 1201 N. Taxes hrblock Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxes hrblock   If you have a tax question, check the information available on IRS. Taxes hrblock gov or call 1-800-829-1040. Taxes hrblock We cannot answer tax questions sent to either of the above addresses. Taxes hrblock You can get the necessary possession tax forms at the tax office for the appropriate possession. Taxes hrblock The office addresses are given in chapter 3. Taxes hrblock Useful Items - You may want to see: Publication 54 Tax Guide for U. Taxes hrblock S. Taxes hrblock Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. Taxes hrblock S. Taxes hrblock Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. Taxes hrblock S. Taxes hrblock Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. Taxes hrblock S. Taxes hrblock Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. Taxes hrblock S. Taxes hrblock Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. Taxes hrblock S. Taxes hrblock Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev  Up  Next   Home   More Online Publications