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Efile Tax Return

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Efile Tax Return

Efile tax return 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. Efile tax return Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. Efile tax return The April 19, 1995, attack on the Alfred P. Efile tax return Murrah Federal Building (Oklahoma City attack). Efile tax return The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). Efile tax return Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). Efile tax return The Act also provides other types of relief. Efile tax return For example, it provides that the following amounts are not included in income. Efile tax return Payments from the September 11th Victim Compensation Fund of 2001. Efile tax return Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. Efile tax return Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. Efile tax return 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. Efile tax return 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. Efile tax return Worksheet A. Efile tax return 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. Efile tax return 1       2 Enter the total tax from the decedent's income tax return. Efile tax return See Table 1 on page 5 for the line number for years before 2002. Efile tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Efile tax return (These taxes are not eligible for forgiveness. Efile tax return )           a Self-employment tax. Efile tax return 3a         b Social security and Medicare tax on tip income not reported to employer. Efile tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Efile tax return 3c         d Tax on excess accumulation in qualified retirement plans. Efile tax return 3d         e Household employment taxes. Efile tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Efile tax return 3f         g Tax on golden parachute payments. Efile tax return 3g       4 Add lines 3a through 3g. Efile tax return 4       5 Tax to be forgiven. Efile tax return Subtract line 4 from line 2. Efile tax return 5       Note. Efile tax return 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. Efile tax return 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. Efile tax return 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. Efile tax return The IRS will determine the amount to be refunded. Efile tax return Worksheet A. Efile tax return 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. Efile tax return 1       2 Enter the total tax from the decedent's income tax return. Efile tax return See Table 1 on page 5 for the line number for years before 2002. Efile tax return 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. Efile tax return (These taxes are not eligible for forgiveness. Efile tax return )           a Self-employment tax. Efile tax return 3a         b Social security and Medicare tax on tip income not reported to employer. Efile tax return 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). Efile tax return 3c         d Tax on excess accumulation in qualified retirement plans. Efile tax return 3d         e Household employment taxes. Efile tax return 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. Efile tax return 3f         g Tax on golden parachute payments. Efile tax return 3g       4 Add lines 3a through 3g. Efile tax return 4       5 Tax to be forgiven. Efile tax return Subtract line 4 from line 2. Efile tax return 5       Note. Efile tax return 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. Efile tax return 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. Efile tax return 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. Efile tax return The IRS will determine the amount to be refunded. Efile tax return 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. Efile tax return S. Efile tax return Individual Income Tax Return 1040NR U. Efile tax return S. Efile tax return Nonresident Alien Income Tax Return 1040X Amended U. Efile tax return S. Efile tax return Individual Income Tax Return 1041 U. Efile tax return S. Efile tax return 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
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The Efile Tax Return

Efile tax return Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Efile tax return Ordering forms and publications. Efile tax return Tax questions. Efile tax return What's New Alternative minimum tax exemption increased. Efile tax return  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Efile tax return Earned income credit. Efile tax return  The maximum amount of income you can earn and still get the credit has increased. Efile tax return You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Efile tax return For more information, see Earned Income Credit , later. Efile tax return Exemption phaseout. Efile tax return  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Efile tax return For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Efile tax return For more information, see Phaseout of Exemptions in Publication 501. Efile tax return Limit on itemized deductions. Efile tax return   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Efile tax return See Overall limitation , later. Efile tax return Medical and dental expenses. Efile tax return   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Efile tax return 5% of their adjusted gross income (10% for taxpayers under 65). Efile tax return Same-sex marriages. Efile tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Efile tax return For more information, see Publication 501. Efile tax return Reminders Future developments. Efile tax return  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Efile tax return irs. Efile tax return gov/pub554. Efile tax return Tax return preparers. Efile tax return  Choose your preparer carefully. Efile tax return If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Efile tax return Remember, however, that you are still responsible for the accuracy of every item entered on your return. Efile tax return If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Efile tax return Sale of home by surviving spouse. Efile tax return  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Efile tax return For more information, see Sale of Home , later. Efile tax return Third party designee. Efile tax return  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Efile tax return This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Efile tax return It also allows your designee to perform certain actions. Efile tax return See your income tax return instructions for details. Efile tax return Employment tax withholding. Efile tax return  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Efile tax return Photographs of missing children. Efile tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Efile tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Efile tax return 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. Efile tax return Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Efile tax return The publication will help you determine if you need to file a return and, if so, what items to report on your return. Efile tax return Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Efile tax return Table I has a list of questions you may have about filing your federal tax return. Efile tax return To the right of each question is the location of the answer in this publication. Efile tax return Also, at the back of this publication there is an index to help you search for the topic you need. Efile tax return While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Efile tax return The following are some examples. Efile tax return Higher gross income threshold for filing. Efile tax return You must be age 65 or older at the end of the year to get this benefit. Efile tax return You are considered age 65 on the day before your 65th birthday. Efile tax return Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Efile tax return Higher standard deduction. Efile tax return If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Efile tax return You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Efile tax return Credit for the elderly or the disabled. Efile tax return If you qualify, you may benefit from the credit for the elderly or the disabled. Efile tax return To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Efile tax return Return preparation assistance. Efile tax return   The IRS wants to make it easier for you to file your federal tax return. Efile tax return You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Efile tax return Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Efile tax return   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Efile tax return For the VITA/TCE site nearest you, contact your local IRS office. Efile tax return For more information, see Free help with your tax return under How To Get Tax Help. Efile tax return   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Efile tax return When asked, be ready to press in or speak your 5-digit ZIP code. Efile tax return Or, you can visit their website on the Internet at www. Efile tax return aarp. Efile tax return org/money/taxaide. Efile tax return Comments and suggestions. Efile tax return   We welcome your comments about this publication and your suggestions for future editions. Efile tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Efile tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Efile tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Efile tax return   You can send your comments from www. Efile tax return irs. Efile tax return gov/formspubs/. Efile tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. Efile tax return ”   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. Efile tax return Ordering forms and publications. Efile tax return   Visit www. Efile tax return irs. Efile tax return 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 business days after your request is received. Efile tax return Internal Revenue Service 1201 N. Efile tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Efile tax return   If you have a tax question, check the information available on IRS. Efile tax return gov or call 1-800-829-1040. Efile tax return We cannot answer tax questions sent to either of the above addresses. Efile tax return Table I. Efile tax return What You Should Know About Federal Taxes Note. Efile tax return The following is a list of questions you may have about filling out your federal income tax return. Efile tax return  To the right of each question is the location of the answer in this publication. Efile tax return What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Efile tax return Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Efile tax return How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Efile tax return Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Efile tax return What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Efile tax return How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Efile tax return Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Efile tax return What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Efile tax return Must I make estimated tax payments? See chapter 6. Efile tax return How do I contact the IRS or get more information? See chapter 7. Efile tax return Prev  Up  Next   Home   More Online Publications