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Volunteer Income Tax Assistance Program

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Volunteer Income Tax Assistance Program

Volunteer income tax assistance program Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Volunteer income tax assistance program Tax questions. Volunteer income tax assistance program What's New for 2013 Increased section 179 deduction dollar limits. Volunteer income tax assistance program  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Volunteer income tax assistance program This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Volunteer income tax assistance program See Dollar Limits under How Much Can You Deduct in chapter 2. Volunteer income tax assistance program Depreciation limits on business vehicles. Volunteer income tax assistance program  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Volunteer income tax assistance program The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Volunteer income tax assistance program See Maximum Depreciation Deduction in chapter 5. Volunteer income tax assistance program Special allowance for qualified second generation biofuel plant property. Volunteer income tax assistance program . Volunteer income tax assistance program  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Volunteer income tax assistance program Election to accelerate minimum tax credits for round 3 extension property. Volunteer income tax assistance program . Volunteer income tax assistance program  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Volunteer income tax assistance program What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Volunteer income tax assistance program  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Volunteer income tax assistance program Also, the definition of section 179 property will no longer include certain qualified real property. Volunteer income tax assistance program Expiration of the 7-year recovery period for motor sports entertainment complexes. Volunteer income tax assistance program  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Volunteer income tax assistance program Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Volunteer income tax assistance program  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Volunteer income tax assistance program Expiration of the accelerated depreciation for qualified Indian reservation property. Volunteer income tax assistance program  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Volunteer income tax assistance program Expiration of the 3-year recovery period for certain race horses. Volunteer income tax assistance program  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Volunteer income tax assistance program Reminders Photographs of missing children. Volunteer income tax assistance program  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Volunteer income tax assistance program Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Volunteer income tax assistance program 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. Volunteer income tax assistance program Introduction Future developments. Volunteer income tax assistance program   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Volunteer income tax assistance program irs. Volunteer income tax assistance program gov/pub946. Volunteer income tax assistance program This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Volunteer income tax assistance program It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Volunteer income tax assistance program The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Volunteer income tax assistance program For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Volunteer income tax assistance program Definitions. Volunteer income tax assistance program   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Volunteer income tax assistance program Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Volunteer income tax assistance program Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Volunteer income tax assistance program For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Volunteer income tax assistance program   We welcome your comments about this publication and your suggestions for future editions. Volunteer income tax assistance program   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Volunteer income tax assistance program NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Volunteer income tax assistance program Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Volunteer income tax assistance program   You can send us comments from www. Volunteer income tax assistance program irs. Volunteer income tax assistance program gov/formspubs/. Volunteer income tax assistance program Select “Comment on Tax Forms and Publications” under “More Information. Volunteer income tax assistance program ”   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. Volunteer income tax assistance program Ordering forms and publications. Volunteer income tax assistance program   Visit www. Volunteer income tax assistance program irs. Volunteer income tax assistance program 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. Volunteer income tax assistance program Internal Revenue Service 1201 N. Volunteer income tax assistance program Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Volunteer income tax assistance program   If you have a tax question, check the information available on IRS. Volunteer income tax assistance program gov or call 1-800-829-1040. Volunteer income tax assistance program We cannot answer tax questions sent to either of the above addresses. Volunteer income tax assistance program Prev  Up  Next   Home   More Online Publications
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HCTC: Information for Health Plan Administrators (HPAs)

Important Update: The legislation that authorizes the Health Coverage Tax Credit (HCTC) has expired. The tax credit will no longer be available for tax years after 2013. 

Health Plan Administrators (HPAs) are vital to the success of the HCTC program. Your role as an HPA can vary, depending on your level of involvement in helping eligible individuals receive the tax credit.  Below you will find information about how you can help individuals receive this important tax credit.

Complete Ongoing Responsibilities
When individuals claim the Yearly HCTC on their federal tax return, they must submit supporting documents (such as a health insurance bill, COBRA Election Letter, or substitute letter that has the same information that a health insurance bill contains) to show they have the insurance they are claiming.  As an HPA, you can help these individuals if they request information or documentation from you concerning their health coverage.

Returning Funds to the HCTC Program
An HPA can return funds to the HCTC Program for many reasons, including: a member's coverage ended or was cancelled, their premium amount changed, the member changed HPA or Third Party Administrator (TPA), the member is no longer eligible for the HCTC, the member is receiving Medicare benefits, or because an incorrect HPA or TPA was paid.

Prior to returning funds to the HCTC Program, you should:
1.    Contact your HCTC HPA Analyst to inform them of the pending return.
2.    Fill out the Return of Funds Form in its entirety.
3.    Fax copies of the completed Return of Funds Form to your HCTC HPA Analyst with the returned funds. 
4.    Reference the Return of Funds Form to determine the correct mailing address for the type of funds you are returning. Include a copy of the Returned Funds Form with the check, and send to the appropriate address.
 

Please note: An updated Return of Funds Form with new contact information and instructions will be provided in early 2014 for use beginning in April 2014.

Return to the HCTC Program home page
Go to the HCTC Quick References page to view a glossary of terms, frequently asked questions (FAQs) and additional resources.

Page Last Reviewed or Updated: 01-Jan-2014

The Volunteer Income Tax Assistance Program

Volunteer income tax assistance program Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. Volunteer income tax assistance program Tax questions. Volunteer income tax assistance program Useful Items - You may want to see: What's New Registered tax return preparers. Volunteer income tax assistance program  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. Volunteer income tax assistance program They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. Volunteer income tax assistance program Future developments. Volunteer income tax assistance program  The IRS has created a page on IRS. Volunteer income tax assistance program gov for information about Publication 947 at www. Volunteer income tax assistance program irs. Volunteer income tax assistance program gov/pub947. Volunteer income tax assistance program Information about any future developments (such as legislation enacted after we release it) will be posted on that page. Volunteer income tax assistance program Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. Volunteer income tax assistance program The toll-free number for this service is 1-866-860-4259. Volunteer income tax assistance program Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. Volunteer income tax assistance program Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. Volunteer income tax assistance program Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. Volunteer income tax assistance program For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. Volunteer income tax assistance program Definitions. Volunteer income tax assistance program   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. Volunteer income tax assistance program Comments and suggestions. Volunteer income tax assistance program   We welcome your comments about this publication and your suggestions for future editions. Volunteer income tax assistance program   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Volunteer income tax assistance program NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Volunteer income tax assistance program Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Volunteer income tax assistance program   You can email us at taxforms@irs. Volunteer income tax assistance program gov . Volunteer income tax assistance program Please put “Publications Comment” on the subject line. Volunteer income tax assistance program You can also send us comments from www. Volunteer income tax assistance program irs. Volunteer income tax assistance program gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. Volunteer income tax assistance program ” Ordering forms and publications. Volunteer income tax assistance program   Visit www. Volunteer income tax assistance program irs. Volunteer income tax assistance program gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Volunteer income tax assistance program Internal Revenue Service 1201 N. Volunteer income tax assistance program Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Volunteer income tax assistance program   If you have a tax question, check the information available on IRS. Volunteer income tax assistance program gov or call 1-800-829-1040. Volunteer income tax assistance program We cannot answer tax questions sent to either of the above addresses. Volunteer income tax assistance program Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. Volunteer income tax assistance program 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications