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File a free tax extension online 3. File a free tax extension online   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. File a free tax extension online Traditional IRA mistakenly moved to SIMPLE IRA. File a free tax extension online When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). File a free tax extension online It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. File a free tax extension online Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). File a free tax extension online This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. File a free tax extension online See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. File a free tax extension online If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. File a free tax extension online See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. File a free tax extension online What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. File a free tax extension online See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. File a free tax extension online A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. File a free tax extension online These contributions are called salary reduction contributions. File a free tax extension online All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. File a free tax extension online The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. File a free tax extension online Contributions are made on behalf of eligible employees. File a free tax extension online (See Eligible Employees below. File a free tax extension online ) Contributions are also subject to various limits. File a free tax extension online (See How Much Can Be Contributed on Your Behalf , later. File a free tax extension online ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. File a free tax extension online See How Are Contributions Made , later. File a free tax extension online You may be able to claim a credit for contributions to your SIMPLE plan. File a free tax extension online For more information, see chapter 4. File a free tax extension online Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. File a free tax extension online Self-employed individual. File a free tax extension online   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. File a free tax extension online Excludable employees. File a free tax extension online   Your employer can exclude the following employees from participating in the SIMPLE plan. File a free tax extension online Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). File a free tax extension online Employees who are nonresident aliens and received no earned income from sources within the United States. File a free tax extension online Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. File a free tax extension online Compensation. File a free tax extension online   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. File a free tax extension online Wages, tips, and other pay from your employer that is subject to income tax withholding. File a free tax extension online Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. File a free tax extension online Self-employed individual compensation. File a free tax extension online   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. File a free tax extension online   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. File a free tax extension online How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. File a free tax extension online They are made on your behalf by your employer. File a free tax extension online Your employer must also make either matching contributions or nonelective contributions. File a free tax extension online Salary reduction contributions. File a free tax extension online   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). File a free tax extension online You can choose to cancel the election at any time during the year. File a free tax extension online   Salary reduction contributions are also referred to as “elective deferrals. File a free tax extension online ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. File a free tax extension online Matching contributions. File a free tax extension online   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. File a free tax extension online See How Much Can Be Contributed on Your Behalf below. File a free tax extension online These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. File a free tax extension online These contributions are referred to as matching contributions. File a free tax extension online   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. File a free tax extension online Nonelective contributions. File a free tax extension online   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. File a free tax extension online These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. File a free tax extension online   One of the requirements your employer must satisfy is notifying the employees that the election was made. File a free tax extension online For other requirements that your employer must satisfy, see chapter 3 of Publication 560. File a free tax extension online How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. File a free tax extension online Salary reduction contributions limit. File a free tax extension online   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. File a free tax extension online The limitation remains at $12,000 for 2014. File a free tax extension online If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. File a free tax extension online You, not your employer, are responsible for monitoring compliance with these limits. File a free tax extension online Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. File a free tax extension online The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. File a free tax extension online $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. File a free tax extension online The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. File a free tax extension online The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. File a free tax extension online Matching employer contributions limit. File a free tax extension online   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. File a free tax extension online These matching contributions cannot be more than 3% of your compensation for the calendar year. File a free tax extension online See Matching contributions less than 3% below. File a free tax extension online Example 1. File a free tax extension online In 2013, Joshua was a participant in his employer's SIMPLE plan. File a free tax extension online His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). File a free tax extension online Instead of taking it all in cash, Joshua elected to have 12. File a free tax extension online 5% of his weekly pay ($100) contributed to his SIMPLE IRA. File a free tax extension online For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. File a free tax extension online Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. File a free tax extension online Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). File a free tax extension online Example 2. File a free tax extension online Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. File a free tax extension online 94% of his weekly pay contributed to his SIMPLE IRA. File a free tax extension online In this example, Joshua's salary reduction contributions for the year (2. File a free tax extension online 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). File a free tax extension online Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. File a free tax extension online In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. File a free tax extension online Matching contributions less than 3%. File a free tax extension online   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. File a free tax extension online   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. File a free tax extension online If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. File a free tax extension online Nonelective employer contributions limit. File a free tax extension online   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. File a free tax extension online For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. File a free tax extension online   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. File a free tax extension online Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. File a free tax extension online This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. File a free tax extension online Example 3. File a free tax extension online Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. File a free tax extension online Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. File a free tax extension online In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). File a free tax extension online Traditional IRA mistakenly moved to SIMPLE IRA. File a free tax extension online   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. File a free tax extension online For more information, see Recharacterizations in chapter 1. File a free tax extension online Recharacterizing employer contributions. File a free tax extension online   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. File a free tax extension online SEPs are discussed in chapter 2 of Publication 560. File a free tax extension online SIMPLE plans are discussed in this chapter. File a free tax extension online Converting from a SIMPLE IRA. File a free tax extension online   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . File a free tax extension online    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. File a free tax extension online When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. File a free tax extension online These rules are discussed in chapter 1. File a free tax extension online Your employer cannot restrict you from taking distributions from a SIMPLE IRA. File a free tax extension online Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. File a free tax extension online If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. File a free tax extension online See Additional Tax on Early Distributions, later. File a free tax extension online Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. File a free tax extension online Two-year rule. File a free tax extension online   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. File a free tax extension online The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. File a free tax extension online   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). File a free tax extension online Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. File a free tax extension online If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. File a free tax extension online If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. File a free tax extension online Prev  Up  Next   Home   More Online Publications
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IRS Advancing E-file Study Key Messages

*Since the publication of Advancing E-file Study Phase 1 and Phase 2, Congress has enacted a law that requires many tax preparers and tax firms to use IRS e-file for individual, trust and estate returns. Starting January 1, 2011, preparers or their firms that anticipate filing 100 or more returns must use e-file. Starting January 1, 2012, preparers or their firms that anticipate filing 11 or more returns must use e-file.

The Advancing E-file Study Phase 1 Report
The Advancing E-file Study Phase 1 Report reflects a major effort to synthesize and analyze all substantial data on the IRS e-file program in one document to help the IRS validate and launch future studies, research, and other activities to meet the goal set by Congress that 80% of individual Federal income tax returns be filed electronically.

Key Findings from the Phase 1 report included:

  • There is no silver bullet. An advancing e-file strategy must take into consideration many complex factors, and there is no quick fix or any single option approach for the IRS to convert remaining paper filers.
  • The IRS cannot meet the goal without help. The multifaceted landscape of the US tax system requires that the IRS rely on strong partnerships with third party partners, stakeholders, and Congress to advance e-file.
  • Technology is secondary to motivating behavior. Even the most innovative technology will not help the IRS achieve the 80% e-file goal unless it is grounded in a thorough understanding of the intricacies of filer behavior — their motivators, concerns, and relative positions on the technology adoption curve.

IRS Advancing e-File Study Phase 1 Executive Summary

IRS Advancing e-File Study Phase 1 Report

The Advancing E-file Study Phase 2 Report
With the Advancing E-file Study Phase 2 Report, the IRS has taken the second step toward defining a strategy and set of options to achieve the 80% e-file goal.

Key findings from the Phase 2 report include:

  • Few of the AES2 Options will produce a significant gain in e-file adoption.
  • Substantial investments in technology, management, and organizational capability are required for the IRS to assume new roles in tax preparation and submission.
  • Efforts to advance e-file must consider the entire tax return preparation and submission experience and evaluate changes in the tax landscape.

IRS Advancing e-File Study Phase 2 Executive Summary

IRS Advancing e-File Study Phase 2 Report


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The File A Free Tax Extension Online

File a free tax extension online Publication 15-T - Additional Material Table of Contents This image is too large to be displayed in the current screen. File a free tax extension online Please click the link to view the image. File a free tax extension online Form W-4 (2009) This image is too large to be displayed in the current screen. File a free tax extension online Please click the link to view the image. File a free tax extension online Deductions and Adjustments Worksheet Notice to Employees Please click here for the text description of the image. File a free tax extension online Multi-Media/Back Page Prev  Up  Next   Home   More Online Publications