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E File 2009 Tax Return

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E File 2009 Tax Return

E file 2009 tax return 10. E file 2009 tax return   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. E file 2009 tax return Adjusted gross income. E file 2009 tax return Distributions received by spouse. E file 2009 tax return Testing period. E file 2009 tax return If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). E file 2009 tax return This credit could reduce the federal income tax you pay dollar for dollar. E file 2009 tax return Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. E file 2009 tax return You are not under age 18. E file 2009 tax return You are not a full-time student (explained next). E file 2009 tax return No one else, such as your parent(s), claims an exemption for you on their tax return. E file 2009 tax return Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. E file 2009 tax return Full-time student. E file 2009 tax return   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. E file 2009 tax return You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. E file 2009 tax return Adjusted gross income. E file 2009 tax return   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. E file 2009 tax return However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. E file 2009 tax return Eligible contributions. E file 2009 tax return   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. E file 2009 tax return They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. E file 2009 tax return For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. E file 2009 tax return Reducing eligible contributions. E file 2009 tax return   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. E file 2009 tax return Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. E file 2009 tax return      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. E file 2009 tax return Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. E file 2009 tax return Loans from a qualified employer plan treated as a distribution. E file 2009 tax return Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). E file 2009 tax return Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). E file 2009 tax return Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. E file 2009 tax return Distributions from a military retirement plan. E file 2009 tax return Distributions received by spouse. E file 2009 tax return   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. E file 2009 tax return Testing period. E file 2009 tax return   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. E file 2009 tax return Example. E file 2009 tax return You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. E file 2009 tax return You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. E file 2009 tax return Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. E file 2009 tax return You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. E file 2009 tax return You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. E file 2009 tax return Maximum eligible contributions. E file 2009 tax return   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. E file 2009 tax return Effect on other credits. E file 2009 tax return   The amount of this credit will not change the amount of your refundable tax credits. E file 2009 tax return A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. E file 2009 tax return Maximum credit. E file 2009 tax return   This is a nonrefundable credit. E file 2009 tax return The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. E file 2009 tax return If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. E file 2009 tax return How to figure and report the credit. E file 2009 tax return   The amount of the credit you can get is based on the contributions you make and your credit rate. E file 2009 tax return The credit rate can be as low as 10% or as high as 50%. E file 2009 tax return Your credit rate depends on your income and your filing status. E file 2009 tax return See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. E file 2009 tax return   The maximum contribution taken into account is $2,000 per person. E file 2009 tax return On a joint return, up to $2,000 is taken into account for each spouse. E file 2009 tax return   Figure the credit on Form 8880. E file 2009 tax return Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. E file 2009 tax return Prev  Up  Next   Home   More Online Publications
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The E File 2009 Tax Return

E file 2009 tax return Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 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). E file 2009 tax return However, you can still choose to use the previous carryback period. E file 2009 tax return You also can choose not to carry back an NOL and only carry it forward. E file 2009 tax return Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. E file 2009 tax return Corporations can file Form 1139, Corporation Application for Tentative Refund. E file 2009 tax return The instructions for these forms will be revised to reflect the new law. E file 2009 tax return Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. E file 2009 tax return Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. E file 2009 tax return These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. E file 2009 tax return Tax benefits for the New York Liberty Zone include the following. E file 2009 tax return A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. E file 2009 tax return It is allowed for the year the property is placed in service. E file 2009 tax return No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. E file 2009 tax return Classification of Liberty Zone leasehold improvement property as 5-year property. E file 2009 tax return Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. E file 2009 tax return An increased section 179 deduction for certain Liberty Zone property. E file 2009 tax return Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. E file 2009 tax return For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. E file 2009 tax return In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. E file 2009 tax return For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. E file 2009 tax return For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. E file 2009 tax return In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. E file 2009 tax return Other 2001 Changes Other changes are discussed in the following chapters. E file 2009 tax return Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. E file 2009 tax return Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. E file 2009 tax return As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. E file 2009 tax return For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. E file 2009 tax return Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. E file 2009 tax return The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. E file 2009 tax return This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. E file 2009 tax return For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 2009 tax return Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. E file 2009 tax return For more information on marginal production, see section 613A(c) of the Internal Revenue Code. E file 2009 tax return Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. E file 2009 tax return The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. E file 2009 tax return Certain limits apply. E file 2009 tax return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 2009 tax return Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. E file 2009 tax return Previously, the credit was only allowed for plans established after December 31, 2001. E file 2009 tax return For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. E file 2009 tax return Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. E file 2009 tax return For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 2009 tax return Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. E file 2009 tax return For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 2009 tax return Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. E file 2009 tax return The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. E file 2009 tax return The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. E file 2009 tax return For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. E file 2009 tax return Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. E file 2009 tax return Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. E file 2009 tax return Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. E file 2009 tax return However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. E file 2009 tax return Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. E file 2009 tax return To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. E file 2009 tax return However, certain property placed in service before January 1, 2006, may meet this test. E file 2009 tax return Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. E file 2009 tax return The property has an estimated production period of more than 2 years. E file 2009 tax return The property has an estimated production period of more than 1 year and it costs more than $1 million. E file 2009 tax return Transportation property is any tangible personal property used in the trade or business of transporting persons or property. E file 2009 tax return For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. E file 2009 tax return Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. E file 2009 tax return You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. E file 2009 tax return Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. E file 2009 tax return These special rules have been extended to include property placed in service in 2004. E file 2009 tax return For more information about these rules, see Publication 946, How To Depreciate Property. E file 2009 tax return Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. E file 2009 tax return For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 2009 tax return Prev  Up  Next   Home   More Online Publications