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File 2007 Taxes

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File 2007 Taxes

File 2007 taxes Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. File 2007 taxes Ordering forms and publications. File 2007 taxes Tax questions. File 2007 taxes All material in this publication may be reprinted freely. File 2007 taxes A citation to Your Federal Income Tax (2013) would be appropriate. File 2007 taxes The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. File 2007 taxes However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File 2007 taxes This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. File 2007 taxes Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. File 2007 taxes All taxpayers have important rights when working with the IRS. File 2007 taxes These rights are described in Your Rights as a Taxpayer in the back of this publication. File 2007 taxes What's New This section summarizes important tax changes that took effect in 2013. File 2007 taxes Most of these changes are discussed in more detail throughout this publication. File 2007 taxes Future developments. File 2007 taxes  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. File 2007 taxes irs. File 2007 taxes gov/pub17. File 2007 taxes Additional Medicare Tax. File 2007 taxes  Beginning in 2013, a 0. File 2007 taxes 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File 2007 taxes See Form 8959 and its instructions. File 2007 taxes Net Investment Income Tax. File 2007 taxes  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File 2007 taxes The NIIT is 3. File 2007 taxes 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. File 2007 taxes See Form 8960 and its instructions. File 2007 taxes Change in tax rates. File 2007 taxes  The highest tax rate is 39. File 2007 taxes 6%. File 2007 taxes For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. File 2007 taxes Tax rate on net capital gain and qualified dividends. File 2007 taxes  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. File 2007 taxes See chapter 16. File 2007 taxes Medical and dental expenses. File 2007 taxes  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. File 2007 taxes 5% if either you or your spouse is age 65 or older). File 2007 taxes See chapter 21. File 2007 taxes Personal exemption amount increased for certain taxpayers. File 2007 taxes  Your personal exemption is increased to $3,900. File 2007 taxes But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 2007 taxes See chapter 3. File 2007 taxes Limit on itemized deductions. File 2007 taxes  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 2007 taxes See chapter 29. File 2007 taxes Same-sex marriages. File 2007 taxes  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. File 2007 taxes See chapter 2. File 2007 taxes If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. File 2007 taxes For details on filing amended returns, see chapter 1. File 2007 taxes Health flexible spending arrangements (FSAs). File 2007 taxes  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. File 2007 taxes See chapter 5. File 2007 taxes Expiring credits. File 2007 taxes  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. File 2007 taxes You cannot claim either one on your 2013 return. File 2007 taxes See chapter 37. File 2007 taxes Ponzi-type investment schemes. File 2007 taxes  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. File 2007 taxes See chapter 25. File 2007 taxes Home office deduction simplified method. File 2007 taxes  If you can take a home office deduction, you may be able to use a simplified method to figure it. File 2007 taxes See Publication 587. File 2007 taxes Standard mileage rates. File 2007 taxes  The 2013 rate for business use of your car is increased to 56½ cents a mile. File 2007 taxes See chapter 26. File 2007 taxes The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. File 2007 taxes See chapter 21. File 2007 taxes The 2013 rate for use of your car to move is increased to 24 cents a mile. File 2007 taxes See Publication 521, Moving Expenses. File 2007 taxes Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. File 2007 taxes Many of these items are explained in more detail later in this publication. File 2007 taxes Enter your social security number (SSN). File 2007 taxes  Enter your SSN in the space provided on your tax form. File 2007 taxes If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. File 2007 taxes See chapter 1. File 2007 taxes Secure your tax records from identity theft. File 2007 taxes  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. File 2007 taxes An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. File 2007 taxes For more information about identity theft and how to reduce your risk from it, see chapter 1. File 2007 taxes Taxpayer identification numbers. File 2007 taxes  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. File 2007 taxes This applies even if the person was born in 2013. File 2007 taxes Generally, this number is the person's social security number (SSN). File 2007 taxes See chapter 1. File 2007 taxes Foreign source income. File 2007 taxes  If you are a U. File 2007 taxes S. File 2007 taxes citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. File 2007 taxes S. File 2007 taxes law. File 2007 taxes This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. File 2007 taxes This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). File 2007 taxes If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. File 2007 taxes For details, see Publication 54, Tax Guide for U. File 2007 taxes S. File 2007 taxes Citizens and Resident Aliens Abroad. File 2007 taxes Foreign financial assets. File 2007 taxes  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. File 2007 taxes Check www. File 2007 taxes IRS. File 2007 taxes gov/form8938 for details. File 2007 taxes Automatic 6-month extension to file tax return. File 2007 taxes  You can use Form 4868, Application for Automatic Extension of Time To File U. File 2007 taxes S. File 2007 taxes Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. File 2007 taxes See chapter 1. File 2007 taxes Include your phone number on your return. File 2007 taxes  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. File 2007 taxes Please enter your daytime telephone number on your tax form next to your signature and occupation. File 2007 taxes If you are filing a joint return, you can enter either your or your spouse's daytime phone number. File 2007 taxes Payment of taxes. File 2007 taxes   You can pay your taxes online, by phone, or by check or money order. File 2007 taxes You can make a direct transfer from your bank account or use a credit or debit card. File 2007 taxes If you e-file, you can schedule an electronic payment. File 2007 taxes See chapter 1. File 2007 taxes Faster ways to file your return. File 2007 taxes  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. File 2007 taxes You can use IRS e-file (electronic filing). File 2007 taxes See chapter 1. File 2007 taxes Free electronic filing. File 2007 taxes  You may be able to file your 2013 taxes online for free. File 2007 taxes See chapter 1. File 2007 taxes Change of address. File 2007 taxes  If you change your address, you should notify the IRS. File 2007 taxes See Change of Address in chapter 1. File 2007 taxes Refund on a late filed return. File 2007 taxes  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. File 2007 taxes See chapter 1. File 2007 taxes Frivolous tax returns. File 2007 taxes  The IRS has published a list of positions that are identified as frivolous. File 2007 taxes The penalty for filing a frivolous tax return is $5,000. File 2007 taxes See chapter 1. File 2007 taxes Filing erroneous claim for refund or credit. File 2007 taxes  You may have to pay a penalty if you file an erroneous claim for refund or credit. File 2007 taxes See chapter 1. File 2007 taxes Privacy Act and paperwork reduction information. File 2007 taxes   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. File 2007 taxes A complete statement on this subject can be found in your tax form instructions. File 2007 taxes Customer service for taxpayers. File 2007 taxes  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. File 2007 taxes See How To Get Tax Help in the back of this publication. File 2007 taxes Preparer e-file mandate. File 2007 taxes  Most paid preparers must e-file returns they prepare and file. File 2007 taxes Your preparer may make you aware of this requirement and the options available to you. File 2007 taxes Treasury Inspector General for Tax Administration. File 2007 taxes   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). File 2007 taxes You can remain anonymous. File 2007 taxes Photographs of missing children. File 2007 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2007 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2007 taxes 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. File 2007 taxes Introduction This publication covers the general rules for filing a federal income tax return. File 2007 taxes It supplements the information contained in your tax form instructions. File 2007 taxes It explains the tax law to make sure you pay only the tax you owe and no more. File 2007 taxes How this publication is arranged. File 2007 taxes   This publication closely follows Form 1040, U. File 2007 taxes S. File 2007 taxes Individual Income Tax Return. File 2007 taxes It is divided into six parts which cover different sections of Form 1040. File 2007 taxes Each part is further divided into chapters which generally discuss one line of the form. File 2007 taxes Do not worry if you file Form 1040A or Form 1040EZ. File 2007 taxes Anything included on a line of either of these forms is also included on Form 1040. File 2007 taxes   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. File 2007 taxes What is in this publication. File 2007 taxes   The publication begins with the rules for filing a tax return. File 2007 taxes It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. File 2007 taxes It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. File 2007 taxes The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. File 2007 taxes   Throughout the publication are examples showing how the tax law applies in typical situations. File 2007 taxes Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. File 2007 taxes   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. File 2007 taxes References to those other publications are provided for your information. File 2007 taxes Icons. File 2007 taxes   Small graphic symbols, or icons, are used to draw your attention to special information. File 2007 taxes See Table 1 later for an explanation of each icon used in this publication. File 2007 taxes What is not covered in this publication. File 2007 taxes   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. File 2007 taxes This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). File 2007 taxes   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. File 2007 taxes Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). File 2007 taxes Publication 535, Business Expenses. File 2007 taxes Publication 587, Business Use of Your Home (Including Use by Daycare Providers). File 2007 taxes Help from the IRS. File 2007 taxes   There are many ways you can get help from the IRS. File 2007 taxes These are explained under How To Get Tax Help in the back of this publication. File 2007 taxes Comments and suggestions. File 2007 taxes   We welcome your comments about this publication and your suggestions for future editions. File 2007 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2007 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2007 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2007 taxes   You can send your comments from www. File 2007 taxes irs. File 2007 taxes gov/formspubs/. File 2007 taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 2007 taxes   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. File 2007 taxes Ordering forms and publications. File 2007 taxes   Visit www. File 2007 taxes irs. File 2007 taxes 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. File 2007 taxes Internal Revenue Service 1201 N. File 2007 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2007 taxes   If you have a tax question, check the information available on IRS. File 2007 taxes gov or call 1-800-829-1040. File 2007 taxes We cannot answer tax questions sent to either of the above addresses. File 2007 taxes IRS mission. File 2007 taxes   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. File 2007 taxes Table 1. File 2007 taxes Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. File 2007 taxes An Internet site or an email address. File 2007 taxes An address you may need. File 2007 taxes Items you should keep in your personal records. File 2007 taxes Items you may need to figure or a worksheet you may need to complete and keep for your records. File 2007 taxes An important phone number. File 2007 taxes Helpful information you may need. File 2007 taxes Prev  Up  Next   Home   More Online Publications
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File 2007 taxes Part Three -   Ganancias y Pérdidas Los cuatro capítulos de esta sección abordan las ganancias y pérdidas provenientes de inversiones. File 2007 taxes Explican también cómo calcular la base de una propiedad. File 2007 taxes Una ganancia proveniente de la venta o del canje de acciones, bonos u otra propiedad de inversión puede estar sujeta a impuestos o al menos parcialmente exenta de impuestos. File 2007 taxes Una pérdida puede ser o no ser deducible. File 2007 taxes Además, estos capítulos tratan sobre las ganancias provenientes de la venta de propiedad de uso personal, incluidas las reglas especiales que corresponden al vender su vivienda. File 2007 taxes Las pérdidas por hecho fortuito y robo no relacionadas con los negocios se presentan en el capítulo 25 de la Parte Cinco. File 2007 taxes Table of Contents 13. File 2007 taxes   Base de BienesIntroduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos 14. File 2007 taxes   Venta de BienesRecordatorio Introduction Useful Items - You may want to see: Ventas y CanjesQué es una Venta o Canje Cómo Calcular Pérdidas o Ganancias Canjes no Sujetos a Impuestos Traspasos entre Cónyuges Transacciones entre Partes Vinculadas Pérdidas y Ganancias de CapitalPérdidas o Ganancias Ordinarias o de Capital Bienes de Capital y Bienes que no Son de Capital Período de Tenencia Deudas Incobrables no Empresariales Ventas Ficticias Reinversiones de Ganancia de Valores Cotizados en Bolsa 15. File 2007 taxes   Venta de su ViviendaRecordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. File 2007 taxes Información adicional. File 2007 taxes Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. File 2007 taxes Recuperación (Devolución) de un Subsidio Hipotecario Federal 16. File 2007 taxes   Cómo Declarar Ganancias y PérdidasQué Hay de Nuevo Introduction Useful Items - You may want to see: Cómo Declarar Ganancias y Pérdidas de CapitalExcepción 1. File 2007 taxes Excepción 2. File 2007 taxes Presente el Formulario 1099-B o el Formulario 1099-S al IRS. File 2007 taxes Pérdidas de Capital Tasas Impositivas sobre Ganancias de Capital Prev  Up  Next   Home   More Online Publications