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Where To File Your State Taxes For Free

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Where To File Your State Taxes For Free

Where to file your state taxes for free Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. Where to file your state taxes for free Lifetime learning credit, Academic period. Where to file your state taxes for free Student loan interest deduction, Academic period. Where to file your state taxes for free Tuition and fees deduction, Academic period. Where to file your state taxes for free Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Where to file your state taxes for free Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Where to file your state taxes for free On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. Where to file your state taxes for free Tuition reduction, Tuition reduction. Where to file your state taxes for free Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Where to file your state taxes for free Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Where to file your state taxes for free Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. Where to file your state taxes for free Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Where to file your state taxes for free Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. Where to file your state taxes for free Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. Where to file your state taxes for free Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. Where to file your state taxes for free Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. Where to file your state taxes for free Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. Where to file your state taxes for free Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. Where to file your state taxes for free Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. Where to file your state taxes for free , Allocating your reimbursements for meals. Where to file your state taxes for free Indefinite absence, Education during indefinite absence. Where to file your state taxes for free Maintaining skills vs. Where to file your state taxes for free qualifying for new job, Maintaining skills vs. Where to file your state taxes for free qualifying for new job. Where to file your state taxes for free Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. Where to file your state taxes for free Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. Where to file your state taxes for free Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. Where to file your state taxes for free Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. Where to file your state taxes for free Tax-free educational assistance, Tax-free educational assistance. Where to file your state taxes for free Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. Where to file your state taxes for free Transportation expenses, Transportation Expenses, Using your car. Where to file your state taxes for free Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. Where to file your state taxes for free Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. Where to file your state taxes for free Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. Where to file your state taxes for free Lifetime learning credit, Comprehensive or bundled fees. Where to file your state taxes for free Tuition and fees deduction, Comprehensive or bundled fees. Where to file your state taxes for free Consolidated loans used to refinance student loans, Interest on refinanced student loans. Where to file your state taxes for free Conventions outside U. Where to file your state taxes for free S. Where to file your state taxes for free , Cruises and conventions. Where to file your state taxes for free Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. Where to file your state taxes for free Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Where to file your state taxes for free On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. Where to file your state taxes for free Figuring the limit (Worksheet 6-2), Figuring the limit. Where to file your state taxes for free Contributions to, Contributions, Figuring and reporting the additional tax. Where to file your state taxes for free Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. Where to file your state taxes for free Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Where to file your state taxes for free , MAGI when using Form 1040NR-EZ. Where to file your state taxes for free Worksheet 6-1, Worksheet 7-1. Where to file your state taxes for free MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. Where to file your state taxes for free Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. Where to file your state taxes for free Worksheet 7-3 to figure, Worksheet 7-3. Where to file your state taxes for free Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. Where to file your state taxes for free D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. Where to file your state taxes for free , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. Where to file your state taxes for free Lifetime learning credit, Expenses paid by dependent. Where to file your state taxes for free Tuition and fees deduction, Expenses paid under divorce decree. Where to file your state taxes for free Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. Where to file your state taxes for free Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. Where to file your state taxes for free Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. Where to file your state taxes for free Claiming dependent's exemption, Dependent for whom you claim an exemption. Where to file your state taxes for free Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. Where to file your state taxes for free Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Where to file your state taxes for free , MAGI when using Form 1040. Where to file your state taxes for free Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. Where to file your state taxes for free Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. Where to file your state taxes for free Cancellation of student loan, Eligible educational institution. Where to file your state taxes for free Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. Where to file your state taxes for free Education savings bond program, Eligible educational institution. Where to file your state taxes for free Lifetime learning credit, Eligible educational institution. Where to file your state taxes for free Qualified tuition program (QTP), Eligible educational institution. Where to file your state taxes for free Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. Where to file your state taxes for free , Eligible educational institution. Where to file your state taxes for free Student loan cancellation, Eligible educational institution. Where to file your state taxes for free Student loan interest deduction, Eligible educational institution. Where to file your state taxes for free Tuition and fees deduction, Eligible educational institution. Where to file your state taxes for free Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. Where to file your state taxes for free Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. Where to file your state taxes for free Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. Where to file your state taxes for free ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. Where to file your state taxes for free Excess expenses, accountable plan, Excess expenses. Where to file your state taxes for free , Allocating your reimbursements for meals. Where to file your state taxes for free Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. Where to file your state taxes for free Qualified tuition program (QTP), Members of the beneficiary's family. Where to file your state taxes for free Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. Where to file your state taxes for free , Form 1098-E. Where to file your state taxes for free Form 1098-T, Reminders American opportunity credit, Form 1098-T. Where to file your state taxes for free Lifetime learning credit, Form 1098-T. Where to file your state taxes for free Tuition and fees deduction, Form 1098-T. Where to file your state taxes for free Form 1099-Q Coverdell ESA, Exceptions. Where to file your state taxes for free , Earnings and basis. Where to file your state taxes for free Qualified tuition program (QTP), Earnings and return of investment. Where to file your state taxes for free Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. Where to file your state taxes for free , Form 2106 or 2106-EZ. Where to file your state taxes for free Form 2106-EZ, 50% limit on meals. Where to file your state taxes for free , Form 2106 or 2106-EZ. Where to file your state taxes for free , Using Form 2106-EZ. Where to file your state taxes for free Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. Where to file your state taxes for free Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. Where to file your state taxes for free Form 8815, MAGI when using Form 1040. Where to file your state taxes for free , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. Where to file your state taxes for free , Form 1098-T. Where to file your state taxes for free , Form 1098-E. Where to file your state taxes for free , Form 1098-T. Where to file your state taxes for free Free tax services, Free help with your tax return. Where to file your state taxes for free Fulbright grants, Fulbright Grants G Glossary, Glossary. Where to file your state taxes for free , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. Where to file your state taxes for free Coverdell ESA, Half-time student. Where to file your state taxes for free Early distributions from IRAs, Half-time student. Where to file your state taxes for free Student loan interest deduction, Enrolled at least half-time. Where to file your state taxes for free Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. Where to file your state taxes for free Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. Where to file your state taxes for free Academic period, Academic period. Where to file your state taxes for free Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. Where to file your state taxes for free Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. Where to file your state taxes for free Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. Where to file your state taxes for free Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Where to file your state taxes for free Worksheet 3-1, MAGI when using Form 1040. Where to file your state taxes for free Overview (Table 3-1), Table 3-1. Where to file your state taxes for free Overview of the Lifetime Learning Credit Phaseout, Phaseout. Where to file your state taxes for free Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. Where to file your state taxes for free Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. Where to file your state taxes for free Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. Where to file your state taxes for free Origination fees on student loan, Loan origination fee. Where to file your state taxes for free Qualified education expenses paid with American opportunity credit, Academic period. Where to file your state taxes for free Lifetime learning credit, Paid with borrowed funds. Where to file your state taxes for free Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. Where to file your state taxes for free M Mileage deduction for work-related education, What's New, Using your car. Where to file your state taxes for free Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). Where to file your state taxes for free , MAGI when using Form 1040NR-EZ. Where to file your state taxes for free Worksheet 6-1, Worksheet 7-1. Where to file your state taxes for free MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). Where to file your state taxes for free , MAGI when using Form 1040. Where to file your state taxes for free Lifetime learning credit, Modified adjusted gross income (MAGI). Where to file your state taxes for free Worksheet 3-1, MAGI when using Form 1040. Where to file your state taxes for free Student loan interest deduction, Modified adjusted gross income (MAGI). Where to file your state taxes for free Table 4-2, Table 4-2. Where to file your state taxes for free Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). Where to file your state taxes for free Table 6-2, Table 6-2. Where to file your state taxes for free Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Where to file your state taxes for free MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. Where to file your state taxes for free , Exceptions. Where to file your state taxes for free Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. Where to file your state taxes for free , Coordination with Pell grants and other scholarships. Where to file your state taxes for free Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. Where to file your state taxes for free Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. Where to file your state taxes for free Student loan interest deduction, Phaseout. Where to file your state taxes for free , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. Where to file your state taxes for free Education savings bond program, Adjusted qualified education expenses. Where to file your state taxes for free Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. Where to file your state taxes for free Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. Where to file your state taxes for free Education savings bond program, Qualified education expenses. Where to file your state taxes for free Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 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Where to file your state taxes for free Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. Where to file your state taxes for free Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. Where to file your state taxes for free Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. Where to file your state taxes for free Taxable earnings, Taxable earnings. Where to file your state taxes for free Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. Where to file your state taxes for free S. Where to file your state taxes for free savings bonds, Qualified U. Where to file your state taxes for free S. Where to file your state taxes for free savings bonds. Where to file your state taxes for free Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. Where to file your state taxes for free Lifetime learning credit, Credit recapture. Where to file your state taxes for free Tuition and fees deduction, Credit recapture. Where to file your state taxes for free Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. Where to file your state taxes for free Refinanced student loans, Interest on refinanced student loans. Where to file your state taxes for free , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. Where to file your state taxes for free Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 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Where to file your state taxes for free Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. Where to file your state taxes for free , Eligible educational institution. Where to file your state taxes for free Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. Where to file your state taxes for free Qualified education expenses, Qualified education expenses. Where to file your state taxes for free Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. Where to file your state taxes for free Education savings bond program, Qualified education expenses. Where to file your state taxes for free Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 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Where to file your state taxes for free Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. Where to file your state taxes for free Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. Where to file your state taxes for free Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. Where to file your state taxes for free Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. Where to file your state taxes for free Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. Where to file your state taxes for free Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. Where to file your state taxes for free Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. Where to file your state taxes for free Coverdell ESA, Adjusted qualified education expenses. Where to file your state taxes for free Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. Where to file your state taxes for free Lifetime learning credit, Tax-free educational assistance. Where to file your state taxes for free Qualified tuition program (QTP), Adjusted qualified education expenses. Where to file your state taxes for free Tuition and fees deduction, Tax-free educational assistance. Where to file your state taxes for free Work-related education, Tax-free educational assistance. Where to file your state taxes for free Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. Where to file your state taxes for free Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. Where to file your state taxes for free Travel expenses 50% limit on meals, 50% limit on meals. Where to file your state taxes for free Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. Where to file your state taxes for free Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. Where to file your state taxes for free Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. Where to file your state taxes for free Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. Where to file your state taxes for free Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). Where to file your state taxes for free Table 6-2, Table 6-2. Where to file your state taxes for free Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. Where to file your state taxes for free MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. Where to file your state taxes for free Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. Where to file your state taxes for free Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. Where to file your state taxes for free Tax-free educational assistance, Tax-free educational assistance. Where to file your state taxes for free Tuition reduction American opportunity credit, Tuition reduction. Where to file your state taxes for free Lifetime learning credit, Tuition reduction. Where to file your state taxes for free Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. Where to file your state taxes for free U U. Where to file your state taxes for free S. Where to file your state taxes for free savings bonds, Qualified U. Where to file your state taxes for free S. Where to file your state taxes for free savings bonds. Where to file your state taxes for free Unclaimed reimbursement Work-related education, Unclaimed reimbursement. Where to file your state taxes for free V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. Where to file your state taxes for free W Withholding, Analyzing your tax withholding. Where to file your state taxes for free Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. Where to file your state taxes for free Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. Where to file your state taxes for free MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. Where to file your state taxes for free MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. Where to file your state taxes for free Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. Where to file your state taxes for free Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. Where to file your state taxes for free Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. Where to file your state taxes for free Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. Where to file your state taxes for free Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. Where to file your state taxes for free MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications
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1.USA.gov Data

About The Data

1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.

We provide a raw pub/sub feed of data created any time anyone clicks on a 1.USA.gov URL. The pub/sub endpoint responds to http requests for any 1.USA.gov URL and returns a stream of JSON entries, one per line, that represent real-time clicks.

If you are using the 1.USA.gov data and have feedback or want to tell us about your product, please e-mail us.

How to Access The Data

You can access the feed at http://developer.usa.gov/1usagov

Measured Voice stores archives of the raw data. They created this archive in anticipation of the 1.USA.gov Hack Day so other developers could more easily access it.

The JSON data dictionary is as follows:

{
        "a": USER_AGENT, 
        "c": COUNTRY_CODE, # 2-character iso code
        "nk": KNOWN_USER,  # 1 or 0. 0=this is the first time we've seen this browser
        "g": GLOBAL_BITLY_HASH, 
        "h": ENCODING_USER_BITLY_HASH,
        "l": ENCODING_USER_LOGIN,
        "hh": SHORT_URL_CNAME,
        "r": REFERRING_URL,
        "u": LONG_URL,
        "t": TIMESTAMP,
        "gr": GEO_REGION,
        "ll": [LATITUDE, LONGITUDE],
        "cy": GEO_CITY_NAME,
        "tz": TIMEZONE # in http://en.wikipedia.org/wiki/Zoneinfo format
        "hc": TIMESTAMP OF TIME HASH WAS CREATED, 
        "al": ACCEPT_LANGUAGE http://www.w3.org/Protocols/rfc2616/rfc2616-sec14.html#sec14.4 
    }


Code from the 1.USA.gov Hack Day

We held a nationwide 1.USA.gov Hack Day on July 29, 2011 to encourage people to explore the 1.USA.gov data. The following code was created by participants and shared publicly for others to use:

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Projects from the 1.USA.gov Hack Day

A number of items were created in anticipation of and at the Hack Day. Most tools centered around finding popular links, showing links by location, and using click data to enhance security:

  • Popular now - Barg Upender and Adam created a site called PopGov.us that shows which government links are popular in real time.
  • Popularity by day - Measured Voice created GovClicks to show the most popular links per day. GovClicks is built using Gogogon which consumes the 1.USA.Gov click feed and generates daily rankings of URLs.
  • NASA links - Adam Laiacano analyzed 1.USA.gov data and found that 42% of all clicks on 1.USA.gov links go to NASA websites. He created a map that shows that people in Europe are more likely to only click on NASA links, while people in the United States click on links from a wider variety of government links.
  • Across the world - Helmut Hissen made an animation that shows clicks across the globe on 1.USA.gov links from June 2 through July 14. Red flashes represent clicks from non-mobile devices, and green flashes represent clicks from mobile devices. Note that the final NASA Shuttle launch occurred on July 8. There’s a dramatic increase in activity at the 1:24 mark.
  • Map of clicks - Chris Metcalf built a tool that ingests the 1.USA.gov data and feeds it into Data.gov. It also feeds the data into a Google Map to show clicks based on location.
  • Popularity by location - Robert built a tool that searches for the most popular links near your city or within your country.
  • NASA shuttle launch - Bitly created a visualization that shows clicks around the globe that relate to the NASA shuttle launch on July 8.
  • Sharing by domain - Shreyas Karnik looked at which government domains are commonly shortened at a particular point of time and from what location. The resulted in a map showing the location of where the top 10 domains are shared.
  • DNSSEC status - Earl Crane, Scott Rose, and Richard Bullington-McGuire worked on a tool to look at the popularity of 1.USA.gov links against the DNSSEC status of .gov domains. Their project is still in progress, but the code is available to the public (gogogon fork and DNSSEC List Walk).
  • DNSSEC status visualization - Duane Wessels graphed the DNSSEC status of domains by popularity of short URLs from that domain. The size of nodes in the graph represent the number of URLs at or below that name that were shortened. A number of agencies have DNSSEC deployed on their own domains, but employ third party CDN services, such as Akamai, which do not utilize DNSSEC at this point. Scripts and additional results are also available.
  • Twitter mentions - Dmitry Kachaev compared the list of .gov domain names from Data.gov against 1.USA.gov data. He found that only 296 registered domains, out of 1,731, were mentioned on Twitter in the past 60 days. He also created Python code to get archived click data.
  • Creation and clicks - Harlan Harris looked at the time difference between when a link was created and when it was clicked. He created density plots to show the results. Results are available on his blog.
  • Word cloud - Hani Anani used 1.USA.gov data to identify popular government links, and then analyzed the contents with Open Calais to create a word cloud that summarizes popular government topics in near real time.
  • Sonifications - Niki Yoshiuchi from the New York event created a sonification, or audio representation of the data. Joachim Gossmann is also started working on a variety of sonifications.

Terms of Service

By using this data, you agree to the Terms of Service.

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The Where To File Your State Taxes For Free

Where to file your state taxes for free 3. Where to file your state taxes for free   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. Where to file your state taxes for free Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Where to file your state taxes for free Also take credit for the estimated tax you paid for 2013. Where to file your state taxes for free These credits are subtracted from your total tax. Where to file your state taxes for free Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Where to file your state taxes for free If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. Where to file your state taxes for free Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. Where to file your state taxes for free Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. Where to file your state taxes for free Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. Where to file your state taxes for free Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Where to file your state taxes for free You should receive a separate Form W-2 from each employer you worked for. Where to file your state taxes for free If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Where to file your state taxes for free However, your employer must provide or send it to you by January 31, 2014. Where to file your state taxes for free If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Where to file your state taxes for free If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. Where to file your state taxes for free If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Where to file your state taxes for free The phone number for the IRS is listed in chapter 5. Where to file your state taxes for free You will be asked for the following information. Where to file your state taxes for free Your name, address, city and state, zip code, and social security number. Where to file your state taxes for free Your employer's name, address, city, state, zip code, and the employer's identification number (if known). Where to file your state taxes for free An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. Where to file your state taxes for free The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. Where to file your state taxes for free Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Where to file your state taxes for free Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. Where to file your state taxes for free In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Where to file your state taxes for free Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. Where to file your state taxes for free If you file a paper tax return, attach Copy B of Form W-2 to your return. Where to file your state taxes for free Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Where to file your state taxes for free If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Where to file your state taxes for free Report the amounts you won on line 21 of Form 1040. Where to file your state taxes for free Take credit for the tax withheld on line 62 of Form 1040. Where to file your state taxes for free If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Where to file your state taxes for free Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. Where to file your state taxes for free However, you cannot deduct more than the gambling winnings you report on Form 1040. Where to file your state taxes for free File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. Where to file your state taxes for free The 1099 Series Most forms in the 1099 series are not filed with your return. Where to file your state taxes for free In general, these forms should be furnished to you by January 31, 2014. Where to file your state taxes for free Unless instructed to file any of these forms with your return, keep them for your records. Where to file your state taxes for free There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Where to file your state taxes for free ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. Where to file your state taxes for free If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Where to file your state taxes for free See the instructions to these forms for details. Where to file your state taxes for free Reporting your withholding. Where to file your state taxes for free   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. Where to file your state taxes for free Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Where to file your state taxes for free Form 1099-R. Where to file your state taxes for free   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. Where to file your state taxes for free Do not attach any other Form 1099. Where to file your state taxes for free Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. Where to file your state taxes for free Call the telephone number or write to the address given for the payer on the form. Where to file your state taxes for free The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Where to file your state taxes for free A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Where to file your state taxes for free In certain situations, you will receive two forms in place of the original incorrect form. Where to file your state taxes for free This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Where to file your state taxes for free One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Where to file your state taxes for free This form will have an “X” in the “CORRECTED” box at the top of the form. Where to file your state taxes for free The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Where to file your state taxes for free Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Where to file your state taxes for free S. Where to file your state taxes for free Individual Income Tax Return. Where to file your state taxes for free Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Where to file your state taxes for free Do not include any amount withheld from your spouse's income. Where to file your state taxes for free However, different rules may apply if you live in a community property state. Where to file your state taxes for free Community property states. Where to file your state taxes for free   The following are community property states. Where to file your state taxes for free Arizona. Where to file your state taxes for free California. Where to file your state taxes for free Idaho. Where to file your state taxes for free Louisiana. Where to file your state taxes for free Nevada. Where to file your state taxes for free New Mexico. Where to file your state taxes for free Texas. Where to file your state taxes for free Washington. Where to file your state taxes for free Wisconsin. Where to file your state taxes for free Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. Where to file your state taxes for free If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. Where to file your state taxes for free If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. Where to file your state taxes for free   For more information on these rules, and some exceptions, see Publication 555, Community Property. Where to file your state taxes for free Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. Where to file your state taxes for free Fiscal year withholding. Where to file your state taxes for free    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. Where to file your state taxes for free You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. Where to file your state taxes for free You will be able to claim credit for that withholding on your return for your next fiscal year. Where to file your state taxes for free   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. Where to file your state taxes for free   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. Where to file your state taxes for free Add to that the income you received during the rest of your fiscal year. Where to file your state taxes for free Example. Where to file your state taxes for free Miles Hanson files his return for a fiscal year ending June 30, 2013. Where to file your state taxes for free In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. Where to file your state taxes for free His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. Where to file your state taxes for free See Table 3-1 . Where to file your state taxes for free On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. Where to file your state taxes for free However, he takes credit for all $3,380 that was withheld during 2012. Where to file your state taxes for free On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. Where to file your state taxes for free On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. Where to file your state taxes for free Table 3-1. Where to file your state taxes for free Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. Where to file your state taxes for free  2Calendar year (January 1 – December 31). Where to file your state taxes for free   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. Where to file your state taxes for free   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. Where to file your state taxes for free Backup withholding. Where to file your state taxes for free   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. Where to file your state taxes for free Example. Where to file your state taxes for free Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). Where to file your state taxes for free Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. Where to file your state taxes for free Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Where to file your state taxes for free Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Where to file your state taxes for free You must use Form 1040 or Form 1040A if you paid estimated tax. Where to file your state taxes for free You cannot file Form 1040EZ. Where to file your state taxes for free If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Where to file your state taxes for free , from the fiduciary. Where to file your state taxes for free If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). Where to file your state taxes for free On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. Where to file your state taxes for free However, do not include this amount in the total on line 37. Where to file your state taxes for free Instead, enter the amount on Form 1040, line 63. Where to file your state taxes for free This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. Where to file your state taxes for free Name changed. Where to file your state taxes for free   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. Where to file your state taxes for free  The statement should cover payments you made jointly with your spouse as well as any you made separately. Where to file your state taxes for free   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. Where to file your state taxes for free This prevents delays in processing your return and issuing refunds. Where to file your state taxes for free It also safeguards your future social security benefits. Where to file your state taxes for free For more information, call the Social Security Administration at 1-800-772-1213. Where to file your state taxes for free Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Where to file your state taxes for free If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Where to file your state taxes for free One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Where to file your state taxes for free If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Where to file your state taxes for free Example. Where to file your state taxes for free James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. Where to file your state taxes for free They file separate 2013 Forms 1040. Where to file your state taxes for free James' tax is $4,000 and Evelyn's is $1,000. Where to file your state taxes for free If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. Where to file your state taxes for free Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). Where to file your state taxes for free The balance, $600 (20% of $3,000), is Evelyn's share. Where to file your state taxes for free Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Where to file your state taxes for free If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Where to file your state taxes for free See Example earlier under Separate Returns. Where to file your state taxes for free If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. Where to file your state taxes for free If you divorced and remarried in 2013, enter your present spouse's SSN in that space. Where to file your state taxes for free Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. Where to file your state taxes for free Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. Where to file your state taxes for free In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. Where to file your state taxes for free If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Where to file your state taxes for free Two or more employers. Where to file your state taxes for free   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. Where to file your state taxes for free You may be able to claim the excess as a credit against your income tax when you file your return. Where to file your state taxes for free Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. Where to file your state taxes for free Figure the excess withholding on the appropriate worksheet. Where to file your state taxes for free    Table 3-2. Where to file your state taxes for free Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. Where to file your state taxes for free 2% $7,049. Where to file your state taxes for free 40 Tier 1 RRTA $113,700 6. Where to file your state taxes for free 2% $7,049. Where to file your state taxes for free 40 Tier 2 RRTA $84,300 4. Where to file your state taxes for free 4% $3,709. Where to file your state taxes for free 20 Joint returns. Where to file your state taxes for free   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. Where to file your state taxes for free Note. Where to file your state taxes for free All wages are subject to Medicare tax withholding. Where to file your state taxes for free Employer's error. Where to file your state taxes for free   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. Where to file your state taxes for free If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. Where to file your state taxes for free File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Where to file your state taxes for free Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. Where to file your state taxes for free Note. Where to file your state taxes for free If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. Where to file your state taxes for free Where to claim credit for excess social security withholding. Where to file your state taxes for free   If you file Form 1040, enter the excess on line 69. Where to file your state taxes for free   If you file Form 1040A, include the excess in the total on line 41. Where to file your state taxes for free Write “Excess SST” and show the amount of the credit in the space to the left of the line. Where to file your state taxes for free   You cannot claim excess social security tax withholding on Form 1040EZ. Where to file your state taxes for free Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. Where to file your state taxes for free Where to claim credit for excess tier 1 RRTA withholding. Where to file your state taxes for free   If you file Form 1040, enter the excess on line 69. Where to file your state taxes for free   If you file Form 1040A, include the excess in the total on line 41. Where to file your state taxes for free Write “Excess SST” and show the amount of the credit in the space to the left of the line. Where to file your state taxes for free   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. Where to file your state taxes for free How to claim refund of excess tier 2 RRTA. Where to file your state taxes for free   To claim a refund of tier 2 tax, use Form 843. Where to file your state taxes for free Be sure to attach a copy of all of your Forms W-2. Where to file your state taxes for free   See Worksheet 3-3 and the Instructions for Form 843, for more details. Where to file your state taxes for free Worksheet 3-1. Where to file your state taxes for free Excess Social Security—Nonrailroad Employees 1. Where to file your state taxes for free Add all social security tax withheld (but not more than  $7,049. Where to file your state taxes for free 40 for each employer). Where to file your state taxes for free This tax should be shown  in box 4 of your Forms W-2. Where to file your state taxes for free Enter the total here 1. Where to file your state taxes for free   2. Where to file your state taxes for free Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Where to file your state taxes for free   3. Where to file your state taxes for free Add lines 1 and 2. Where to file your state taxes for free If $7,049. Where to file your state taxes for free 40 or less, stop here. Where to file your state taxes for free You cannot claim the credit 3. Where to file your state taxes for free   4. Where to file your state taxes for free Social security limit 4. Where to file your state taxes for free $7,049. Where to file your state taxes for free 40 5. Where to file your state taxes for free Excess. Where to file your state taxes for free Subtract line 4 from line 3 5. Where to file your state taxes for free   Worksheet 3-2. Where to file your state taxes for free Excess Social Security and Tier 1 RRTA—Railroad Employees 1. Where to file your state taxes for free Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. Where to file your state taxes for free 40 for each employer). Where to file your state taxes for free Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. Where to file your state taxes for free Enter the total here 1. Where to file your state taxes for free   2. Where to file your state taxes for free Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Where to file your state taxes for free   3. Where to file your state taxes for free Add lines 1 and 2. Where to file your state taxes for free If $7,049. Where to file your state taxes for free 40 or less, stop here. Where to file your state taxes for free You cannot claim the credit 3. Where to file your state taxes for free   4. Where to file your state taxes for free Social security and tier 1 RRTA tax limit 4. Where to file your state taxes for free $7,049. Where to file your state taxes for free 40 5. Where to file your state taxes for free Excess. Where to file your state taxes for free Subtract line 4 from line 3 5. Where to file your state taxes for free   Worksheet 3-3. Where to file your state taxes for free Excess Tier 2 RRTA—Railroad Employees 1. Where to file your state taxes for free Add all tier 2 RRTA tax withheld (but not more than $3,709. Where to file your state taxes for free 20 for each employer). Where to file your state taxes for free Box 14 of your Forms W-2 should show tier 2 RRTA tax. Where to file your state taxes for free Enter the total here 1. Where to file your state taxes for free   2. Where to file your state taxes for free Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. Where to file your state taxes for free   3. Where to file your state taxes for free Add lines 1 and 2. Where to file your state taxes for free If $3,709. Where to file your state taxes for free 20 or less, stop here. Where to file your state taxes for free You cannot claim the credit. Where to file your state taxes for free 3. Where to file your state taxes for free   4. Where to file your state taxes for free Tier 2 RRTA tax limit 4. Where to file your state taxes for free $3,709. Where to file your state taxes for free 20 5. Where to file your state taxes for free Excess. Where to file your state taxes for free Subtract line 4 from line 3. Where to file your state taxes for free 5. Where to file your state taxes for free   Prev  Up  Next   Home   More Online Publications