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1040nr free Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 1040nr free Tax questions. 1040nr free Useful Items - You may want to see: Reminders Future developments. 1040nr free  The IRS has created a page on IRS. 1040nr free gov for information about Publication 915, at www. 1040nr free irs. 1040nr free gov/pub915. 1040nr free Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. 1040nr free Photographs of missing children. 1040nr free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr free 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. 1040nr free Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 1040nr free It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. 1040nr free S. 1040nr free Railroad Retirement Board (RRB). 1040nr free Social security benefits include monthly retirement, survivor, and disability benefits. 1040nr free They do not include supplemental security income (SSI) payments, which are not taxable. 1040nr free Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 1040nr free They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 1040nr free If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. 1040nr free (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 1040nr free ) Note. 1040nr free When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 1040nr free What is covered in this publication. 1040nr free   This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. 1040nr free The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. 1040nr free What is not covered in this publication. 1040nr free   This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. 1040nr free For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. 1040nr free   This publication also does not cover the tax rules for foreign social security benefits. 1040nr free These benefits are taxable as annuities, unless they are exempt from U. 1040nr free S. 1040nr free tax or treated as a U. 1040nr free S. 1040nr free social security benefit under a tax treaty. 1040nr free Comments and suggestions. 1040nr free   We welcome your comments about this publication and your suggestions for future editions. 1040nr free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040nr free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr free   You can send your comments from www. 1040nr free irs. 1040nr free gov/formspubs/. 1040nr free Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040nr free   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. 1040nr free Ordering forms and publications. 1040nr free   Visit www. 1040nr free irs. 1040nr free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040nr free Internal Revenue Service 1201 N. 1040nr free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr free   If you have a tax question, check the information available on IRS. 1040nr free gov or call 1-800-829-1040. 1040nr free We cannot answer tax questions sent to either of the above addresses. 1040nr free Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040nr free Prev  Up  Next   Home   More Online Publications
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1040nr free Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. 1040nr free Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. 1040nr free The April 19, 1995, attack on the Alfred P. 1040nr free Murrah Federal Building (Oklahoma City attack). 1040nr free The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). 1040nr free Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). 1040nr free The Act also provides other types of relief. 1040nr free For example, it provides that the following amounts are not included in income. 1040nr free Payments from the September 11th Victim Compensation Fund of 2001. 1040nr free Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. 1040nr free Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. 1040nr free Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. 1040nr free Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. 1040nr free Worksheet A. 1040nr free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 1040nr free 1       2 Enter the total tax from the decedent's income tax return. 1040nr free See Table 1 on page 5 for the line number for years before 2002. 1040nr free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040nr free (These taxes are not eligible for forgiveness. 1040nr free )           a Self-employment tax. 1040nr free 3a         b Social security and Medicare tax on tip income not reported to employer. 1040nr free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040nr free 3c         d Tax on excess accumulation in qualified retirement plans. 1040nr free 3d         e Household employment taxes. 1040nr free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040nr free 3f         g Tax on golden parachute payments. 1040nr free 3g       4 Add lines 3a through 3g. 1040nr free 4       5 Tax to be forgiven. 1040nr free Subtract line 4 from line 2. 1040nr free 5       Note. 1040nr free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 1040nr free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040nr free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 1040nr free The IRS will determine the amount to be refunded. 1040nr free Worksheet A. 1040nr free Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 1040nr free 1       2 Enter the total tax from the decedent's income tax return. 1040nr free See Table 1 on page 5 for the line number for years before 2002. 1040nr free 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 1040nr free (These taxes are not eligible for forgiveness. 1040nr free )           a Self-employment tax. 1040nr free 3a         b Social security and Medicare tax on tip income not reported to employer. 1040nr free 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 1040nr free 3c         d Tax on excess accumulation in qualified retirement plans. 1040nr free 3d         e Household employment taxes. 1040nr free 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 1040nr free 3f         g Tax on golden parachute payments. 1040nr free 3g       4 Add lines 3a through 3g. 1040nr free 4       5 Tax to be forgiven. 1040nr free Subtract line 4 from line 2. 1040nr free 5       Note. 1040nr free If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 1040nr free Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 1040nr free If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 1040nr free The IRS will determine the amount to be refunded. 1040nr free Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. 1040nr free S. 1040nr free Individual Income Tax Return 1040NR U. 1040nr free S. 1040nr free Nonresident Alien Income Tax Return 1040X Amended U. 1040nr free S. 1040nr free Individual Income Tax Return 1041 U. 1040nr free S. 1040nr free Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications