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1040ez Income Tax Form

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1040ez Income Tax Form

1040ez income tax form Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 1040ez income tax form However, you can still choose to use the previous carryback period. 1040ez income tax form You also can choose not to carry back an NOL and only carry it forward. 1040ez income tax form Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 1040ez income tax form The instructions for this form will be revised to reflect the new law. 1040ez income tax form Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. 1040ez income tax form A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. 1040ez income tax form Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. 1040ez income tax form Other 2001 Changes Other changes are discussed in the following chapters. 1040ez income tax form Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. 1040ez income tax form You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). 1040ez income tax form This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. 1040ez income tax form Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. 1040ez income tax form Eligible educator. 1040ez income tax form   You are an eligible educator if, for the tax year, you meet the following requirements. 1040ez income tax form You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. 1040ez income tax form You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. 1040ez income tax form Qualified expenses. 1040ez income tax form   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. 1040ez income tax form For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. 1040ez income tax form   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. 1040ez income tax form The interest on qualified U. 1040ez income tax form S. 1040ez income tax form savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. 1040ez income tax form Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. 1040ez income tax form This provision, as it applies to the AMT, was originally scheduled to expire after 2001. 1040ez income tax form Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. 1040ez income tax form Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. 1040ez income tax form Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. 1040ez income tax form Before 2003, the amounts were $200 and $400. 1040ez income tax form The same rule applies for the exclusion of employer-provided dependent care benefits. 1040ez income tax form For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. 1040ez income 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IRS Provides Tax Relief to Victims of Hurricane Isaac; Return filing and Tax Payment Deadline Extended to Jan. 11, 2013

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IR-2012-70, Sept. 5, 2012

Updated 9/17/12 to include additional parishes

Updated 9/10/12 to include additional parishes and counties.

WASHINGTON –– The Internal Revenue Service is providing tax relief to individuals and businesses affected by Hurricane Isaac.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Louisiana and Mississippi will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The tax relief postpones various tax filing and payment deadlines that occurred on or after Aug. 26. As a result, affected individuals and businesses will have until Jan. 11, 2013 to file these returns and pay any taxes due. This includes corporations and businesses that previously obtained an extension until Sept. 17, 2012, to file their 2011 returns and individuals and businesses that received a similar extension until Oct. 15. It also includes the estimated tax payment for the third quarter of 2012, normally due Sept. 17.

The IRS will abate any interest, late-payment or late-filing penalty that would otherwise apply. In addition, the IRS is waiving failure-to-deposit penalties for federal employment and excise tax deposits normally due on or after Aug. 26 and before Sept. 10, if the deposits are made by Sept. 10, 2012. Details on available relief, including information on how to claim a disaster loss by amending a prior-year tax return, can be found on the disaster relief page on

The tax relief is part of a coordinated federal response to the damage caused by the hurricane and is based on local damage assessments by FEMA. For information on disaster recovery, individuals should visit

So far, IRS filing and payment relief applies to the following localities:

  • In Louisiana: Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington and West Feliciana parishes;
  • In Mississippi: Adams, Amite, Clarke, Forrest, George, Hancock, Harrison, Hinds, Jackson, Lincoln, Marion, Pearl River, Pike, Stone, Walthall, Warren and Wilkinson counties.


Page Last Reviewed or Updated: 25-Sep-2013

The 1040ez Income Tax Form

1040ez income tax form Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. 1040ez income tax form The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. 1040ez income tax form Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. 1040ez income tax form You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. 1040ez income tax form You cannot deduct both. 1040ez income tax form To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. 1040ez income tax form Prev  Up  Next   Home   More Online Publications