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1040x Fillable Forms

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1040x Fillable Forms

1040x fillable forms 9. 1040x fillable forms   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. 1040x fillable forms This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. 1040x fillable forms The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. 1040x fillable forms See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. 1040x fillable forms However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. 1040x fillable forms You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. 1040x fillable forms Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. 1040x fillable forms If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. 1040x fillable forms Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. 1040x fillable forms Qualified education expenses. 1040x fillable forms   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 1040x fillable forms They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 1040x fillable forms   In addition, if the student is at least a half-time student, room and board are qualified education expenses. 1040x fillable forms   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 1040x fillable forms The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 1040x fillable forms The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 1040x fillable forms You will need to contact the eligible educational institution for qualified room and board costs. 1040x fillable forms Eligible educational institution. 1040x fillable forms   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 1040x fillable forms S. 1040x fillable forms Department of Education. 1040x fillable forms It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040x fillable forms The educational institution should be able to tell you if it is an eligible educational institution. 1040x fillable forms   Certain educational institutions located outside the United States also participate in the U. 1040x fillable forms S. 1040x fillable forms Department of Education's Federal Student Aid (FSA) programs. 1040x fillable forms Half-time student. 1040x fillable forms   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. 1040x fillable forms Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. 1040x fillable forms You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040x fillable forms Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). 1040x fillable forms If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. 1040x fillable forms Example 1. 1040x fillable forms In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. 1040x fillable forms She paid $5,800 of qualified education expenses from the following sources. 1040x fillable forms   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. 1040x fillable forms   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. 1040x fillable forms However, she must include the $500 taxable earnings in her gross income subject to income tax. 1040x fillable forms Example 2. 1040x fillable forms Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. 1040x fillable forms This must be included in her income subject to income tax. 1040x fillable forms The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. 1040x fillable forms Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). 1040x fillable forms She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. 1040x fillable forms Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040x fillable forms The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. 1040x fillable forms If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). 1040x fillable forms Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. 1040x fillable forms See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. 1040x fillable forms There are many other situations in which Form 5329 is required. 1040x fillable forms If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. 1040x fillable forms Prev  Up  Next   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U.S. Commodity Futures Trading Commission (CFTC)

The mission of the CFTC is to protect market users and the public from fraud, manipulation, and abusive practices related to the sale of commodity and financial futures and options, and to foster open, competitive, and financially sound futures and option markets. In pursuit of its mission, the CFTC investigates and prosecutes commodities fraud, including foreign currency schemes, energy manipulation and hedge fund fraud, and works with other federal and state agencies to bring criminal and other actions. The CFTC also engages in public education and outreach by participating in consumer groups and issuing Consumer Advisories and other educational materials.

Contact the Agency or Department

Website: U.S. Commodity Futures Trading Commission (CFTC)

E-mail:

Address: Three Lafayette Center
1155 21st St., NW

Washington, DC 20581

Phone Number: (202) 418-5000

TTY: (202) 418-5514

The 1040x Fillable Forms

1040x fillable forms 11. 1040x fillable forms   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. 1040x fillable forms By interview. 1040x fillable forms Repeat examinations. 1040x fillable forms The first part of this chapter explains some of your most important rights as a taxpayer. 1040x fillable forms The second part explains the examination, appeal, collection, and refund processes. 1040x fillable forms Declaration of Taxpayer Rights Protection of your rights. 1040x fillable forms   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. 1040x fillable forms Privacy and confidentiality. 1040x fillable forms   The IRS will not disclose to anyone the information you give us, except as authorized by law. 1040x fillable forms You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. 1040x fillable forms Professional and courteous service. 1040x fillable forms   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. 1040x fillable forms If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. 1040x fillable forms Representation. 1040x fillable forms   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. 1040x fillable forms Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. 1040x fillable forms If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. 1040x fillable forms   You can have someone accompany you at an interview. 1040x fillable forms You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. 1040x fillable forms Payment of only the correct amount of tax. 1040x fillable forms   You are responsible for paying only the correct amount of tax due under the law—no more, no less. 1040x fillable forms If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. 1040x fillable forms Help with unresolved tax problems. 1040x fillable forms   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. 1040x fillable forms Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. 1040x fillable forms For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. 1040x fillable forms Appeals and judicial review. 1040x fillable forms   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. 1040x fillable forms You can also ask a court to review your case. 1040x fillable forms Relief from certain penalties and interest. 1040x fillable forms   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. 1040x fillable forms We will waive interest that is the result of certain errors or delays caused by an IRS employee. 1040x fillable forms Examinations, Appeals, Collections, and Refunds Examinations (audits). 1040x fillable forms   We accept most taxpayers' returns as filed. 1040x fillable forms If we inquire about your return or select it for examination, it does not suggest that you are dishonest. 1040x fillable forms The inquiry or examination may or may not result in more tax. 1040x fillable forms We may close your case without change; or, you may receive a refund. 1040x fillable forms   The process of selecting a return for examination usually begins in one of two ways. 1040x fillable forms First, we use computer programs to identify returns that may have incorrect amounts. 1040x fillable forms These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. 1040x fillable forms Second, we use information from outside sources that indicates that a return may have incorrect amounts. 1040x fillable forms These sources may include newspapers, public records, and individuals. 1040x fillable forms If we determine that the information is accurate and reliable, we may use it to select a return for examination. 1040x fillable forms   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. 1040x fillable forms The following sections give an overview of how we conduct examinations. 1040x fillable forms By mail. 1040x fillable forms   We handle many examinations and inquiries by mail. 1040x fillable forms We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. 1040x fillable forms You can respond by mail or you can request a personal interview with an examiner. 1040x fillable forms If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. 1040x fillable forms Please do not hesitate to write to us about anything you do not understand. 1040x fillable forms By interview. 1040x fillable forms   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. 1040x fillable forms If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. 1040x fillable forms If you do not agree with these changes, you can meet with the examiner's supervisor. 1040x fillable forms Repeat examinations. 1040x fillable forms   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. 1040x fillable forms Appeals. 1040x fillable forms   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. 1040x fillable forms Most differences can be settled without expensive and time-consuming court trials. 1040x fillable forms Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 1040x fillable forms   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. 1040x fillable forms S. 1040x fillable forms Tax Court, U. 1040x fillable forms S. 1040x fillable forms Court of Federal Claims, or the U. 1040x fillable forms S. 1040x fillable forms District Court where you live. 1040x fillable forms If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. 1040x fillable forms If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. 1040x fillable forms You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. 1040x fillable forms Collections. 1040x fillable forms   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. 1040x fillable forms It describes: What to do when you owe taxes. 1040x fillable forms It describes what to do if you get a tax bill and what to do if you think your bill is wrong. 1040x fillable forms It also covers making installment payments, delaying collection action, and submitting an offer in compromise. 1040x fillable forms IRS collection actions. 1040x fillable forms It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. 1040x fillable forms   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. 1040x fillable forms Innocent spouse relief. 1040x fillable forms   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. 1040x fillable forms To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. 1040x fillable forms In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. 1040x fillable forms Do not file Form 8857 with your Form 1040. 1040x fillable forms For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. 1040x fillable forms Refunds. 1040x fillable forms   You can file a claim for refund if you think you paid too much tax. 1040x fillable forms You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. 1040x fillable forms The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. 1040x fillable forms Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. 1040x fillable forms   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. 1040x fillable forms Prev  Up  Next   Home   More Online Publications