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Turbotax Home & Business Federal E File State 2011 Old Version

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Turbotax Home & Business Federal E File State 2011 Old Version

Turbotax home & business federal e file state 2011 old version 4. Turbotax home & business federal e file state 2011 old version   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Turbotax home & business federal e file state 2011 old version You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Turbotax home & business federal e file state 2011 old version If you have a choice, you should use the method that gives you the lower tax. Turbotax home & business federal e file state 2011 old version Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Turbotax home & business federal e file state 2011 old version Generally, the standard deduction amounts are adjusted each year for inflation. Turbotax home & business federal e file state 2011 old version In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Turbotax home & business federal e file state 2011 old version Persons not eligible for the standard deduction. Turbotax home & business federal e file state 2011 old version   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Turbotax home & business federal e file state 2011 old version You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Turbotax home & business federal e file state 2011 old version   If you are a nonresident alien who is married to a U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version citizen or resident alien at the end of the year, you can choose to be treated as a U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version resident. Turbotax home & business federal e file state 2011 old version See Publication 519, U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Tax Guide for Aliens. Turbotax home & business federal e file state 2011 old version If you make this choice, you can take the standard deduction. Turbotax home & business federal e file state 2011 old version Decedent's final return. Turbotax home & business federal e file state 2011 old version   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Turbotax home & business federal e file state 2011 old version However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Turbotax home & business federal e file state 2011 old version Higher standard deduction for age (65 or older). Turbotax home & business federal e file state 2011 old version   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Turbotax home & business federal e file state 2011 old version You are considered age 65 on the day before your 65th birthday. Turbotax home & business federal e file state 2011 old version Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Turbotax home & business federal e file state 2011 old version Higher standard deduction for blindness. Turbotax home & business federal e file state 2011 old version   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Turbotax home & business federal e file state 2011 old version You qualify for this benefit if you are totally or partly blind. Turbotax home & business federal e file state 2011 old version Not totally blind. Turbotax home & business federal e file state 2011 old version   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Turbotax home & business federal e file state 2011 old version   If your eye condition will never improve beyond these limits, the statement should include this fact. Turbotax home & business federal e file state 2011 old version You must keep the statement in your records. Turbotax home & business federal e file state 2011 old version   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Turbotax home & business federal e file state 2011 old version Spouse 65 or older or blind. Turbotax home & business federal e file state 2011 old version   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Turbotax home & business federal e file state 2011 old version    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Turbotax home & business federal e file state 2011 old version Example. Turbotax home & business federal e file state 2011 old version This example illustrates how to determine your standard deduction using Worksheet 4-1. Turbotax home & business federal e file state 2011 old version Bill and Lisa are filing a joint return for 2013. Turbotax home & business federal e file state 2011 old version Both are over age 65. Turbotax home & business federal e file state 2011 old version Neither is blind, and neither can be claimed as a dependent. Turbotax home & business federal e file state 2011 old version They do not itemize deductions, so they use Worksheet 4-1. Turbotax home & business federal e file state 2011 old version Because they are married filing jointly, they enter $12,200 on line 1. Turbotax home & business federal e file state 2011 old version They check the “No” box on line 2, so they also enter $12,200 on line 4. Turbotax home & business federal e file state 2011 old version Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Turbotax home & business federal e file state 2011 old version They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Turbotax home & business federal e file state 2011 old version Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Turbotax home & business federal e file state 2011 old version However, the standard deduction may be higher if the individual is 65 or older or blind. Turbotax home & business federal e file state 2011 old version If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Turbotax home & business federal e file state 2011 old version Worksheet 4-1. Turbotax home & business federal e file state 2011 old version 2013 Standard Deduction Worksheet Caution. Turbotax home & business federal e file state 2011 old version If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Turbotax home & business federal e file state 2011 old version If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Turbotax home & business federal e file state 2011 old version Put the total number of boxes checked in box c and go to line 1. Turbotax home & business federal e file state 2011 old version a. Turbotax home & business federal e file state 2011 old version You   Born before  January 2, 1949     Blind b. Turbotax home & business federal e file state 2011 old version Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Turbotax home & business federal e file state 2011 old version Total boxes checked             1. Turbotax home & business federal e file state 2011 old version Enter the amount shown below for your filing status. Turbotax home & business federal e file state 2011 old version               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Turbotax home & business federal e file state 2011 old version           2. Turbotax home & business federal e file state 2011 old version Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Turbotax home & business federal e file state 2011 old version Skip line 3; enter the amount from line 1 on line 4. Turbotax home & business federal e file state 2011 old version   Yes. Turbotax home & business federal e file state 2011 old version Go to line 3. Turbotax home & business federal e file state 2011 old version         3. Turbotax home & business federal e file state 2011 old version Is your earned income* more than $650?               Yes. Turbotax home & business federal e file state 2011 old version Add $350 to your earned income. Turbotax home & business federal e file state 2011 old version Enter the total   3. Turbotax home & business federal e file state 2011 old version         No. Turbotax home & business federal e file state 2011 old version Enter $1,000 4. Turbotax home & business federal e file state 2011 old version Enter the smaller of line 1 or line 3 4. Turbotax home & business federal e file state 2011 old version   5. Turbotax home & business federal e file state 2011 old version If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Turbotax home & business federal e file state 2011 old version Enter the result here. Turbotax home & business federal e file state 2011 old version Otherwise, enter -0- 5. Turbotax home & business federal e file state 2011 old version   6. Turbotax home & business federal e file state 2011 old version Add lines 4 and 5. Turbotax home & business federal e file state 2011 old version This is your standard deduction for 2013. Turbotax home & business federal e file state 2011 old version 6. Turbotax home & business federal e file state 2011 old version   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Turbotax home & business federal e file state 2011 old version It also includes any amount received as a scholarship that you must include in your income. Turbotax home & business federal e file state 2011 old version Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Turbotax home & business federal e file state 2011 old version Itemized Deductions Some individuals should itemize their deductions because it will save them money. Turbotax home & business federal e file state 2011 old version Others should itemize because they do not qualify for the standard deduction. Turbotax home & business federal e file state 2011 old version See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Turbotax home & business federal e file state 2011 old version You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Turbotax home & business federal e file state 2011 old version For more information, see Overall limitation, later. Turbotax home & business federal e file state 2011 old version Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Turbotax home & business federal e file state 2011 old version You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Turbotax home & business federal e file state 2011 old version 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Turbotax home & business federal e file state 2011 old version See the Schedule A (Form 1040) instructions for more information. Turbotax home & business federal e file state 2011 old version Overall limitation. Turbotax home & business federal e file state 2011 old version   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Turbotax home & business federal e file state 2011 old version  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Turbotax home & business federal e file state 2011 old version Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Turbotax home & business federal e file state 2011 old version Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Turbotax home & business federal e file state 2011 old version For more information, see the following discussions of selected items, which are presented in alphabetical order. Turbotax home & business federal e file state 2011 old version A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Turbotax home & business federal e file state 2011 old version Table 4-1. Turbotax home & business federal e file state 2011 old version Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Turbotax home & business federal e file state 2011 old version ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Turbotax home & business federal e file state 2011 old version ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Turbotax home & business federal e file state 2011 old version Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Turbotax home & business federal e file state 2011 old version Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Turbotax home & business federal e file state 2011 old version 5% of your adjusted gross income if you or your spouse is age 65 or older). Turbotax home & business federal e file state 2011 old version What to include. Turbotax home & business federal e file state 2011 old version   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Turbotax home & business federal e file state 2011 old version If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Turbotax home & business federal e file state 2011 old version If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Turbotax home & business federal e file state 2011 old version You can include medical expenses you charge to your credit card in the year the charge is made. Turbotax home & business federal e file state 2011 old version It does not matter when you actually pay the amount charged. Turbotax home & business federal e file state 2011 old version Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Turbotax home & business federal e file state 2011 old version Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Turbotax home & business federal e file state 2011 old version Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Turbotax home & business federal e file state 2011 old version Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Turbotax home & business federal e file state 2011 old version Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Turbotax home & business federal e file state 2011 old version Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Turbotax home & business federal e file state 2011 old version This is a personal expense that is not deductible. Turbotax home & business federal e file state 2011 old version However, you may be able to include certain expenses paid to a person providing nursing-type services. Turbotax home & business federal e file state 2011 old version For more information, see Nursing Services , later. Turbotax home & business federal e file state 2011 old version Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Turbotax home & business federal e file state 2011 old version For more information, see Qualified long-term care services under Long-Term Care, later. Turbotax home & business federal e file state 2011 old version Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Turbotax home & business federal e file state 2011 old version This includes amounts paid for meals and lodging. Turbotax home & business federal e file state 2011 old version Also, see Meals and Lodging , later. Turbotax home & business federal e file state 2011 old version Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Turbotax home & business federal e file state 2011 old version Qualified long-term care services. Turbotax home & business federal e file state 2011 old version   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Turbotax home & business federal e file state 2011 old version Chronically ill individual. Turbotax home & business federal e file state 2011 old version    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Turbotax home & business federal e file state 2011 old version He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Turbotax home & business federal e file state 2011 old version Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Turbotax home & business federal e file state 2011 old version He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Turbotax home & business federal e file state 2011 old version Maintenance and personal care services. Turbotax home & business federal e file state 2011 old version    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Turbotax home & business federal e file state 2011 old version Qualified long-term care insurance contracts. Turbotax home & business federal e file state 2011 old version   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Turbotax home & business federal e file state 2011 old version The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Turbotax home & business federal e file state 2011 old version   The amount of qualified long-term care premiums you can include is limited. Turbotax home & business federal e file state 2011 old version You can include the following as medical expenses on Schedule A (Form 1040). Turbotax home & business federal e file state 2011 old version Qualified long-term care premiums up to the following amounts. Turbotax home & business federal e file state 2011 old version Age 40 or under – $360. Turbotax home & business federal e file state 2011 old version Age 41 to 50 – $680. Turbotax home & business federal e file state 2011 old version Age 51 to 60 – $1,360. Turbotax home & business federal e file state 2011 old version Age 61 to 70 – $3,640. Turbotax home & business federal e file state 2011 old version Age 71 or over – $4,550. Turbotax home & business federal e file state 2011 old version Unreimbursed expenses for qualified long-term care services. Turbotax home & business federal e file state 2011 old version Note. Turbotax home & business federal e file state 2011 old version The limit on premiums is for each person. Turbotax home & business federal e file state 2011 old version Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Turbotax home & business federal e file state 2011 old version You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Turbotax home & business federal e file state 2011 old version You can include the cost of such lodging while away from home if all of the following requirements are met. Turbotax home & business federal e file state 2011 old version The lodging is primarily for, and essential to, medical care. Turbotax home & business federal e file state 2011 old version The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Turbotax home & business federal e file state 2011 old version The lodging is not lavish or extravagant under the circumstances. Turbotax home & business federal e file state 2011 old version There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Turbotax home & business federal e file state 2011 old version The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Turbotax home & business federal e file state 2011 old version You can include lodging for a person traveling with the person receiving the medical care. Turbotax home & business federal e file state 2011 old version For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Turbotax home & business federal e file state 2011 old version (Meals are not included. Turbotax home & business federal e file state 2011 old version ) Nursing home. Turbotax home & business federal e file state 2011 old version   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Turbotax home & business federal e file state 2011 old version This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Turbotax home & business federal e file state 2011 old version   Do not include the cost of meals and lodging if the reason for being in the home is personal. Turbotax home & business federal e file state 2011 old version However, you can include in medical expenses the part of the cost that is for medical or nursing care. Turbotax home & business federal e file state 2011 old version Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Turbotax home & business federal e file state 2011 old version Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Turbotax home & business federal e file state 2011 old version If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Turbotax home & business federal e file state 2011 old version The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Turbotax home & business federal e file state 2011 old version Medicare Part A. Turbotax home & business federal e file state 2011 old version   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Turbotax home & business federal e file state 2011 old version The payroll tax paid for Medicare Part A is not a medical expense. Turbotax home & business federal e file state 2011 old version If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Turbotax home & business federal e file state 2011 old version In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Turbotax home & business federal e file state 2011 old version Medicare Part B. Turbotax home & business federal e file state 2011 old version   Medicare Part B is a supplemental medical insurance. Turbotax home & business federal e file state 2011 old version Premiums you pay for Medicare Part B are a medical expense. Turbotax home & business federal e file state 2011 old version If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Turbotax home & business federal e file state 2011 old version If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Turbotax home & business federal e file state 2011 old version SSA. Turbotax home & business federal e file state 2011 old version gov, to find out your premium. Turbotax home & business federal e file state 2011 old version Medicare Part D. Turbotax home & business federal e file state 2011 old version   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Turbotax home & business federal e file state 2011 old version You can include as a medical expense premiums you pay for Medicare Part D. Turbotax home & business federal e file state 2011 old version Prepaid insurance premiums. Turbotax home & business federal e file state 2011 old version   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Turbotax home & business federal e file state 2011 old version Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Turbotax home & business federal e file state 2011 old version A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Turbotax home & business federal e file state 2011 old version You can also include amounts you pay for insulin. Turbotax home & business federal e file state 2011 old version Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Turbotax home & business federal e file state 2011 old version Imported medicines and drugs. Turbotax home & business federal e file state 2011 old version   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Turbotax home & business federal e file state 2011 old version Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Turbotax home & business federal e file state 2011 old version The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Turbotax home & business federal e file state 2011 old version This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Turbotax home & business federal e file state 2011 old version These services can be provided in your home or another care facility. Turbotax home & business federal e file state 2011 old version Generally, only the amount spent for nursing services is a medical expense. Turbotax home & business federal e file state 2011 old version If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Turbotax home & business federal e file state 2011 old version However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Turbotax home & business federal e file state 2011 old version See Maintenance and personal care services under Qualified long-term care services, earlier. Turbotax home & business federal e file state 2011 old version Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Turbotax home & business federal e file state 2011 old version See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Turbotax home & business federal e file state 2011 old version You can also include in medical expenses part of the amount you pay for that attendant's meals. Turbotax home & business federal e file state 2011 old version Divide the food expense among the household members to find the cost of the attendant's food. Turbotax home & business federal e file state 2011 old version Then divide that cost in the same manner as in the preceding paragraph. Turbotax home & business federal e file state 2011 old version If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Turbotax home & business federal e file state 2011 old version This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Turbotax home & business federal e file state 2011 old version Employment taxes. Turbotax home & business federal e file state 2011 old version   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Turbotax home & business federal e file state 2011 old version If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Turbotax home & business federal e file state 2011 old version For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Turbotax home & business federal e file state 2011 old version Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Turbotax home & business federal e file state 2011 old version Car expenses. Turbotax home & business federal e file state 2011 old version    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Turbotax home & business federal e file state 2011 old version You cannot include depreciation, insurance, general repair, or maintenance expenses. Turbotax home & business federal e file state 2011 old version   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Turbotax home & business federal e file state 2011 old version   You can also include parking fees and tolls. Turbotax home & business federal e file state 2011 old version You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Turbotax home & business federal e file state 2011 old version You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Turbotax home & business federal e file state 2011 old version Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Turbotax home & business federal e file state 2011 old version Prev  Up  Next   Home   More Online Publications
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The Turbotax Home & Business Federal E File State 2011 Old Version

Turbotax home & business federal e file state 2011 old version Publication 556 - Introductory Material Table of Contents The IRS Mission Reminders IntroductionOrdering forms and publications. Turbotax home & business federal e file state 2011 old version Tax questions. Turbotax home & business federal e file state 2011 old version Useful Items - You may want to see: The IRS Mission Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Turbotax home & business federal e file state 2011 old version Reminders Penalty for filing erroneous claim for refund or credit. Turbotax home & business federal e file state 2011 old version  You may have to pay a penalty if you file an erroneous claim for refund or credit. Turbotax home & business federal e file state 2011 old version See Penalty for erroneous claim for refund, later under Claims for Refund. Turbotax home & business federal e file state 2011 old version Interest and penalties suspended if notice not mailed within 36 months. Turbotax home & business federal e file state 2011 old version  If you file your return timely (including extensions), interest and certain penalties will be suspended if the IRS does not mail a notice to you within 36 months. Turbotax home & business federal e file state 2011 old version See Suspension of interest and penalties, later under Examination of Returns. Turbotax home & business federal e file state 2011 old version Fast track mediation. Turbotax home & business federal e file state 2011 old version  The IRS offers fast track mediation services to help taxpayers resolve many disputes resulting from: Examinations (audits), Offers in compromise, Trust fund recovery penalties, and Other collection actions. Turbotax home & business federal e file state 2011 old version See Fast track mediation under If You Do Not Agree. Turbotax home & business federal e file state 2011 old version Introduction The Internal Revenue Service (IRS) accepts most federal tax returns as filed. Turbotax home & business federal e file state 2011 old version However, the IRS examines (or audits) some returns to determine if income, expenses, and credits are being reported accurately. Turbotax home & business federal e file state 2011 old version If your return is selected for examination, it does not suggest that you made an error or are dishonest. Turbotax home & business federal e file state 2011 old version Returns are chosen by computerized screening, by random sample, or by an income document matching program. Turbotax home & business federal e file state 2011 old version See Examination selection criteria, later. Turbotax home & business federal e file state 2011 old version You should also know that many examinations result in a refund or acceptance of the tax return without change. Turbotax home & business federal e file state 2011 old version This publication discusses general rules and procedures that the IRS follows in examinations. Turbotax home & business federal e file state 2011 old version It explains what happens during an examination and your appeal rights, both within the IRS and in the federal court system. Turbotax home & business federal e file state 2011 old version It also explains how to file a claim for refund of tax you already paid. Turbotax home & business federal e file state 2011 old version As a taxpayer, you have the right to be treated fairly, professionally, promptly, and courteously by IRS employees. Turbotax home & business federal e file state 2011 old version Publication 1, Your Rights as a Taxpayer, explains your rights when dealing with the IRS. Turbotax home & business federal e file state 2011 old version Comments and suggestions. Turbotax home & business federal e file state 2011 old version   We welcome your comments about this publication and your suggestions for future editions. Turbotax home & business federal e file state 2011 old version   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax home & business federal e file state 2011 old version NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax home & business federal e file state 2011 old version Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax home & business federal e file state 2011 old version   You can send your comments from www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov/formspubs/. Turbotax home & business federal e file state 2011 old version Click on “More Information” and then on “Comment on Tax Forms and Publications. Turbotax home & business federal e file state 2011 old version ”   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. Turbotax home & business federal e file state 2011 old version Ordering forms and publications. Turbotax home & business federal e file state 2011 old version   Visit www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version 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. Turbotax home & business federal e file state 2011 old version  Internal Revenue Service  1201 N. Turbotax home & business federal e file state 2011 old version Mitsubishi Motorway Bloomington, IL 61704-6613 Tax questions. Turbotax home & business federal e file state 2011 old version   If you have a tax question, check the information available on www. Turbotax home & business federal e file state 2011 old version irs. Turbotax home & business federal e file state 2011 old version gov or call 1-800-829-1040. Turbotax home & business federal e file state 2011 old version We cannot answer tax questions sent to either of the above addresses. Turbotax home & business federal e file state 2011 old version Useful Items - You may want to see: Publication 1 Your Rights as a Taxpayer 5 Your Appeal Rights and How To Prepare a Protest If You Don't Agree 547 Casualties, Disasters, and Thefts 594 The IRS Collection Process 910 Guide to Free Tax Services 971 Innocent Spouse Relief 1546 Taxpayer Advocate Service–Your Voice at the IRS 1660 Collection Appeal Rights 3605 Fast Track Mediation 3920 Tax Relief for Victims of Terrorist Attacks 4134 Low Income Taxpayer Clinic List Form (and Instructions) 843 Claim for Refund and Request for Abatement 911 Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) 1040X Amended U. Turbotax home & business federal e file state 2011 old version S. Turbotax home & business federal e file state 2011 old version Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Turbotax home & business federal e file state 2011 old version Prev  Up  Next   Home   More Online Publications