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2011 Federal Tax Form 1040ez

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2011 Federal Tax Form 1040ez

2011 federal tax form 1040ez Index A Aircraft, Cars, Boats, and Aircraft Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Annuity contracts, Certain Life Insurance and Annuity Contracts Antiques, Paintings, Antiques, and Other Objects of Art Appraisals, Appraisals Cost of, Cost of appraisals. 2011 federal tax form 1040ez IRS review of, Internal Revenue Service Review of Appraisals Qualified appraisal, Qualified Appraisal Appraiser, Qualified appraiser. 2011 federal tax form 1040ez Art objects, Paintings, Antiques, and Other Objects of Art Valued at $20,000 or more, Art valued at $20,000 or more. 2011 federal tax form 1040ez Valued at $50,000 or more, Art valued at $50,000 or more. 2011 federal tax form 1040ez Assistance (see Tax help) B Boats, Cars, Boats, and Aircraft Bonds, Stocks and Bonds Books, Books. 2011 federal tax form 1040ez Business, interest in, Interest in a Business C Cars, Cars, Boats, and Aircraft Clothing, used, Used Clothing, Deduction over $500 for certain clothing or household items. 2011 federal tax form 1040ez Coins, Coin collections. 2011 federal tax form 1040ez Collections, Collections Books, Books. 2011 federal tax form 1040ez Coins, Coin collections. 2011 federal tax form 1040ez Stamps, Stamp collections. 2011 federal tax form 1040ez Comments on publication, Comments and suggestions. 2011 federal tax form 1040ez Comparable properties, sales of, Sales of Comparable Properties, Selection of Comparable Sales Conservation contribution, Conservation purposes. 2011 federal tax form 1040ez Cost, Cost or Selling Price of the Donated Property Rate of increase or decrease, Rate of increase or decrease in value. 2011 federal tax form 1040ez Terms of purchase or sale, Terms of the purchase or sale. 2011 federal tax form 1040ez D Date of contribution, Date of contribution. 2011 federal tax form 1040ez Deductions of more than $5,000, Deductions of More Than $5,000 Deductions of more than $500,000, Deductions of More Than $500,000 F Fair market value, What Is Fair Market Value (FMV)? Comparable properties, sales of, Sales of Comparable Properties Cost, Cost or Selling Price of the Donated Property Date of contribution, Date of contribution. 2011 federal tax form 1040ez Determining FMV, Determining Fair Market Value Opinions of experts, Opinions of Experts Problems in determining FMV, Problems in Determining Fair Market Value Replacement cost, Replacement Cost Form 8283, Form 8283 Formulas, use in valuing property, Determining Fair Market Value Free tax services, How To Get Tax Help Future events, effect on value, Future Events H Help (see Tax help) Historic building, Building in registered historic district. 2011 federal tax form 1040ez Household goods, Household Goods, Deduction over $500 for certain clothing or household items. 2011 federal tax form 1040ez I Interest in a business, Interest in a Business Inventory, Inventory IRS review of appraisals, Internal Revenue Service Review of Appraisals Exception, Exception. 2011 federal tax form 1040ez J Jewelry and gems, Jewelry and Gems L Life insurance, Certain Life Insurance and Annuity Contracts M Market conditions, effect on value, Unusual Market Conditions More information (see Tax help) O Opinions of experts, Opinions of Experts P Paintings, Paintings, Antiques, and Other Objects of Art Partial interest, Partial Interest in Property Not in Trust Past events, effect on value, Using Past Events to Predict the Future Patents, Patents Penalties: Imposed on appraiser, Appraiser penalties. 2011 federal tax form 1040ez Imposed on taxpayer, Penalty Publications (see Tax help) Publicly traded securities, Publicly traded securities. 2011 federal tax form 1040ez Q Qualified appraisal, Qualified Appraisal Qualified appraiser, Qualified appraiser. 2011 federal tax form 1040ez Qualified conservation contribution, Qualified Conservation Contribution R Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Replacement cost, Replacement Cost Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions S Stamps, Stamp collections. 2011 federal tax form 1040ez Statement of Value, Exception. 2011 federal tax form 1040ez Stocks, Stocks and Bonds Suggestions for publication, Comments and suggestions. 2011 federal tax form 1040ez T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 2011 federal tax form 1040ez TTY/TDD information, How To Get Tax Help U Used clothing, Used Clothing, Deduction over $500 for certain clothing or household items. 2011 federal tax form 1040ez V Valuation of property, Valuation of Various Kinds of Property Annuities, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Cars, boats, and aircraft, Cars, Boats, and Aircraft Collections, Collections Household goods, Household Goods Interest in a business, Interest in a Business Inventory, Inventory Jewelry and gems, Jewelry and Gems Life insurance and annuity contracts, Certain Life Insurance and Annuity Contracts Paintings, antiques, art objects, Paintings, Antiques, and Other Objects of Art Partial interest in property, Partial Interest in Property Not in Trust Real estate, Real Estate Remainder interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Reversion interests, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Stocks and bonds, Stocks and Bonds Terms of years, Annuities, Interests for Life or Terms of Years, Remainders, and Reversions Used clothing, Used Clothing Valuation of property: Patents, Patents Prev  Up     Home   More Online Publications
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LP 68 Frequently Asked Questions (FAQs)

What is the notice telling me?

We have released the Notice of Levy sent to you previously regarding the taxpayer named in the letter.

What do I have to do?

You are no longer required to turn over any money, property, or rights to property belonging to this taxpayer.

How much time do I have?

The levy release is effective immediately upon receipt by you. No other action is required on your part.

Who should I contact?

There is no need to contact us regarding the release. You may inform the taxpayer that you received the release of levy.

Page Last Reviewed or Updated: 30-Jan-2014

The 2011 Federal Tax Form 1040ez

2011 federal tax form 1040ez Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2011 federal tax form 1040ez Tax questions. 2011 federal tax form 1040ez Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez gov/pub54. 2011 federal tax form 1040ez What's New Exclusion amount. 2011 federal tax form 1040ez  The maximum foreign earned income exclusion is adjusted annually for inflation. 2011 federal tax form 1040ez For 2013, the maximum exclusion has increased to $97,600. 2011 federal tax form 1040ez See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 2011 federal tax form 1040ez Housing expenses — base amount. 2011 federal tax form 1040ez  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 2011 federal tax form 1040ez The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 2011 federal tax form 1040ez For 2013, this amount is $42. 2011 federal tax form 1040ez 78 per day ($15,616 per year). 2011 federal tax form 1040ez See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 2011 federal tax form 1040ez Housing expenses — maximum amount. 2011 federal tax form 1040ez  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 2011 federal tax form 1040ez See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 2011 federal tax form 1040ez Filing requirements. 2011 federal tax form 1040ez  Generally, the amount of income you can receive before you must file an income tax return has increased. 2011 federal tax form 1040ez These amounts are shown in chapter 1 under Filing Requirements . 2011 federal tax form 1040ez Self-employment tax rate. 2011 federal tax form 1040ez  For 2013, the self-employment tax rate of 13. 2011 federal tax form 1040ez 3% has increased to 15. 2011 federal tax form 1040ez 3%. 2011 federal tax form 1040ez The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 2011 federal tax form 1040ez All net earnings are subject to the Medicare part of the tax. 2011 federal tax form 1040ez For more information, see chapter 3. 2011 federal tax form 1040ez IRA limitations for 2013. 2011 federal tax form 1040ez . 2011 federal tax form 1040ez  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 2011 federal tax form 1040ez You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 2011 federal tax form 1040ez If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 2011 federal tax form 1040ez See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 2011 federal tax form 1040ez Reminders Figuring tax on income not excluded. 2011 federal tax form 1040ez  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 2011 federal tax form 1040ez See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 2011 federal tax form 1040ez If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 2011 federal tax form 1040ez Form 8938. 2011 federal tax form 1040ez  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 2011 federal tax form 1040ez See Form 8938 in chapter 1. 2011 federal tax form 1040ez Change of address. 2011 federal tax form 1040ez  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 2011 federal tax form 1040ez If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 2011 federal tax form 1040ez Photographs of missing children. 2011 federal tax form 1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 federal tax form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 federal tax form 1040ez 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. 2011 federal tax form 1040ez Introduction This publication discusses special tax rules for U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez citizens and resident aliens who work abroad or who have income earned in foreign countries. 2011 federal tax form 1040ez If you are a U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez citizen or resident alien, your worldwide income generally is subject to U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez income tax, regardless of where you are living. 2011 federal tax form 1040ez Also, you are subject to the same income tax filing requirements that apply to U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez citizens or resident aliens living in the United States. 2011 federal tax form 1040ez Expatriation tax provisions apply to U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez citizens who have renounced their citizenship and long-term residents who have ended their residency. 2011 federal tax form 1040ez These provisions are discussed in chapter 4 of Publication 519, U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez Tax Guide for Aliens. 2011 federal tax form 1040ez Resident alien. 2011 federal tax form 1040ez   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 2011 federal tax form 1040ez Green card test. 2011 federal tax form 1040ez You are a U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez resident if you were a lawful permanent resident of the United States at any time during the calendar year. 2011 federal tax form 1040ez This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 2011 federal tax form 1040ez Substantial presence test. 2011 federal tax form 1040ez You are considered a U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez resident if you meet the substantial presence test for the calendar year. 2011 federal tax form 1040ez To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 2011 federal tax form 1040ez Example. 2011 federal tax form 1040ez You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 2011 federal tax form 1040ez To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 2011 federal tax form 1040ez Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 2011 federal tax form 1040ez   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 2011 federal tax form 1040ez Filing information. 2011 federal tax form 1040ez    Chapter 1 contains general filing information, such as: Whether you must file a U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez resident, and Whether you must pay estimated tax. 2011 federal tax form 1040ez Withholding tax. 2011 federal tax form 1040ez    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 2011 federal tax form 1040ez S. 2011 federal tax form 1040ez citizens and resident aliens. 2011 federal tax form 1040ez Self-employment tax. 2011 federal tax form 1040ez    Chapter 3 discusses who must pay self-employment tax. 2011 federal tax form 1040ez Foreign earned income exclusion and housing exclusion and deduction. 2011 federal tax form 1040ez    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 2011 federal tax form 1040ez You may qualify to treat up to $97,600 of your income as not taxable by the United States. 2011 federal tax form 1040ez You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 2011 federal tax form 1040ez These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 2011 federal tax form 1040ez   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 2011 federal tax form 1040ez These rules are explained in chapter 4. 2011 federal tax form 1040ez   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2011 federal tax form 1040ez Exemptions, deductions, and credits. 2011 federal tax form 1040ez    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 2011 federal tax form 1040ez These are generally the same as if you were living in the United States. 2011 federal tax form 1040ez However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 2011 federal tax form 1040ez Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 2011 federal tax form 1040ez Tax treaty benefits. 2011 federal tax form 1040ez    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 2011 federal tax form 1040ez It also explains how to get copies of tax treaties. 2011 federal tax form 1040ez How to get tax help. 2011 federal tax form 1040ez    Chapter 7 is an explanation of how to get information and assistance from the IRS. 2011 federal tax form 1040ez Questions and answers. 2011 federal tax form 1040ez   Frequently asked questions and answers to those questions are presented in the back of the publication. 2011 federal tax form 1040ez Comments and suggestions. 2011 federal tax form 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2011 federal tax form 1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 federal tax form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 federal tax form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 federal tax form 1040ez   You can send us comments from www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez gov/formspubs/. 2011 federal tax form 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 2011 federal tax form 1040ez ”   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. 2011 federal tax form 1040ez Ordering forms and publications. 2011 federal tax form 1040ez   Visit www. 2011 federal tax form 1040ez irs. 2011 federal tax form 1040ez gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2011 federal tax form 1040ez Internal Revenue Service 1201 N. 2011 federal tax form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 federal tax form 1040ez   If you have a tax question, check the information available on IRS. 2011 federal tax form 1040ez gov or call 1-800-TAX–FORM (1-800-829-1040). 2011 federal tax form 1040ez We cannot answer tax questions sent to either of the above addresses. 2011 federal tax form 1040ez Prev  Up  Next   Home   More Online Publications