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1040e Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040e Ordering forms and publications. 1040e Tax questions. 1040e What's New Alternative minimum tax exemption increased. 1040e  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). 1040e Earned income credit. 1040e  The maximum amount of income you can earn and still get the credit has increased. 1040e You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. 1040e For more information, see Earned Income Credit , later. 1040e Exemption phaseout. 1040e  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. 1040e For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. 1040e For more information, see Phaseout of Exemptions in Publication 501. 1040e Limit on itemized deductions. 1040e   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. 1040e See Overall limitation , later. 1040e Medical and dental expenses. 1040e   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. 1040e 5% of their adjusted gross income (10% for taxpayers under 65). 1040e Same-sex marriages. 1040e  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 1040e For more information, see Publication 501. 1040e Reminders Future developments. 1040e  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. 1040e irs. 1040e gov/pub554. 1040e Tax return preparers. 1040e  Choose your preparer carefully. 1040e If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. 1040e Remember, however, that you are still responsible for the accuracy of every item entered on your return. 1040e If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. 1040e Sale of home by surviving spouse. 1040e  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. 1040e For more information, see Sale of Home , later. 1040e Third party designee. 1040e  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. 1040e This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. 1040e It also allows your designee to perform certain actions. 1040e See your income tax return instructions for details. 1040e Employment tax withholding. 1040e  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. 1040e Photographs of missing children. 1040e  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040e Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040e 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. 1040e Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. 1040e The publication will help you determine if you need to file a return and, if so, what items to report on your return. 1040e Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. 1040e Table I has a list of questions you may have about filing your federal tax return. 1040e To the right of each question is the location of the answer in this publication. 1040e Also, at the back of this publication there is an index to help you search for the topic you need. 1040e While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. 1040e The following are some examples. 1040e Higher gross income threshold for filing. 1040e You must be age 65 or older at the end of the year to get this benefit. 1040e You are considered age 65 on the day before your 65th birthday. 1040e Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. 1040e Higher standard deduction. 1040e 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. 1040e You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. 1040e Credit for the elderly or the disabled. 1040e If you qualify, you may benefit from the credit for the elderly or the disabled. 1040e To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. 1040e Return preparation assistance. 1040e   The IRS wants to make it easier for you to file your federal tax return. 1040e You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. 1040e Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040e   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. 1040e For the VITA/TCE site nearest you, contact your local IRS office. 1040e For more information, see Free help with your tax return under How To Get Tax Help. 1040e   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. 1040e When asked, be ready to press in or speak your 5-digit ZIP code. 1040e Or, you can visit their website on the Internet at www. 1040e aarp. 1040e org/money/taxaide. 1040e Comments and suggestions. 1040e   We welcome your comments about this publication and your suggestions for future editions. 1040e   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040e NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040e Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040e   You can send your comments from www. 1040e irs. 1040e gov/formspubs/. 1040e Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040e ”   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. 1040e Ordering forms and publications. 1040e   Visit www. 1040e irs. 1040e 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 business days after your request is received. 1040e Internal Revenue Service 1201 N. 1040e Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040e   If you have a tax question, check the information available on IRS. 1040e gov or call 1-800-829-1040. 1040e We cannot answer tax questions sent to either of the above addresses. 1040e Table I. 1040e What You Should Know About Federal Taxes Note. 1040e The following is a list of questions you may have about filling out your federal income tax return. 1040e  To the right of each question is the location of the answer in this publication. 1040e What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. 1040e Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. 1040e How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. 1040e Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. 1040e What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. 1040e How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. 1040e Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. 1040e What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. 1040e Must I make estimated tax payments? See chapter 6. 1040e How do I contact the IRS or get more information? See chapter 7. 1040e Prev  Up  Next   Home   More Online Publications
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Tax Information for Other Non-Profits

Life Cycle of an Exempt Organization
Links to helpful information about points of intersection between tax-exempt organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Requirements for Exemption
A brief description of the requirements for exemption under the Internal Revenue Code, other than section 501(c)(3).

Application for recognition of exemption
Procedures for applying for exemption under IRC section 501(c).

Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.

Solicitation Notice
A brief description of the solicitation notice requirements under IRC section 6113.

Proxy tax: Tax-exempt organization fails to notify members that dues are nondeductible lobbying/political expenditures
A description of the notice, reporting, and tax requirements for certain tax-exempt organizations that incur nondeductible lobbying and political expenditures.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Recent Items of Interest to Other Non-Profit Organizations
Recent items of interest to nonprofit organizations other than charitable organizations.

Tax-Exempt Organizations and Political Campaign Intervention
IRS materials on political campaign intervention by tax-exempt organizations.

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Publication 4221-NC, Compliance Guide for Tax-Exempt Organizations (Other than Charities)
A publication discussing activities that could jeopardize a tax-exempt organization's exempt status and identifying general compliance requirements on recordkeeping, reporting, and disclosure for exempt organizations.

Page Last Reviewed or Updated: 06-Mar-2014

The 1040e

1040e Publication 560 - Additional Material This image is too large to be displayed in the current screen. 1040e Please click the link to view the image. 1040e Tax Publications Prev  Up  Next   Home   More Online Publications