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File State Returns For Free

File state returns for free 1. File state returns for free   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. File state returns for free Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. File state returns for free Special rule for members of the U. File state returns for free S. File state returns for free Armed Forces. File state returns for free   If you are a member of the U. File state returns for free S. File state returns for free Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. File state returns for free Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. File state returns for free Also see the special income source rule for members of the U. File state returns for free S. File state returns for free Armed Forces in chapter 2, under Compensation for Labor or Personal Services . File state returns for free Special rule for civilian spouse of active duty member of the U. File state returns for free S. File state returns for free Armed Forces. File state returns for free   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. File state returns for free S. File state returns for free possession. File state returns for free Before relocating, you and your spouse must have the same tax residence. File state returns for free If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. File state returns for free As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. File state returns for free S. File state returns for free possession return, may be affected. File state returns for free For more information, consult with state, local, or U. File state returns for free S. File state returns for free possession tax authorities regarding your tax obligations under MSRRA. File state returns for free Presence Test If you are a U. File state returns for free S. File state returns for free citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. File state returns for free You were present in the relevant possession for at least 183 days during the tax year. File state returns for free You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. File state returns for free During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. File state returns for free You were present in the United States for no more than 90 days during the tax year. File state returns for free You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. File state returns for free Earned income is pay for personal services performed, such as wages, salaries, or professional fees. File state returns for free You had no significant connection to the United States during the tax year. File state returns for free Special rule for nonresident aliens. File state returns for free   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. File state returns for free Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. File state returns for free In that discussion, substitute the name of the possession for “United States” and “U. File state returns for free S. File state returns for free ” wherever they appear. File state returns for free Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. File state returns for free Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. File state returns for free Days of presence in a possession. File state returns for free   You are considered to be present in the relevant possession on any of the following days. File state returns for free Any day you are physically present in that possession at any time during the day. File state returns for free Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). File state returns for free Your parent. File state returns for free Your spouse. File state returns for free Your child, who is your son, daughter, stepson, or stepdaughter. File state returns for free This includes an adopted child or child lawfully placed with you for legal adoption. File state returns for free This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. File state returns for free Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. File state returns for free   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). File state returns for free Days of presence in the United States. File state returns for free   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. File state returns for free However, do not count the following days as days of presence in the United States. File state returns for free Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. File state returns for free “Child” is defined under item 2c earlier. File state returns for free “Qualifying medical treatment” is defined later. File state returns for free Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. File state returns for free Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. File state returns for free Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). File state returns for free Any day you are temporarily in the United States as a student (defined later). File state returns for free Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). File state returns for free Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. File state returns for free The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. File state returns for free With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. File state returns for free You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. File state returns for free You must keep the following documentation. File state returns for free Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. File state returns for free Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. File state returns for free Charitable Sports Event A charitable sports event is one that meets all of the following conditions. File state returns for free The main purpose is to benefit a qualified charitable organization. File state returns for free The entire net proceeds go to charity. File state returns for free Volunteers perform substantially all the work. File state returns for free In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. File state returns for free You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. File state returns for free Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: 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 a school described in (1) above or by a state, county, or local government agency. File state returns for free The 5 calendar months do not have to be consecutive. File state returns for free Full-time student. File state returns for free   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. File state returns for free However, school attendance exclusively at night is not considered full-time attendance. File state returns for free School. File state returns for free   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. File state returns for free It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. File state returns for free Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. File state returns for free This section looks at the factors that determine if a significant connection exists. File state returns for free You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. File state returns for free For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. File state returns for free Permanent home. File state returns for free   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. File state returns for free The dwelling unit must be available at all times, continuously, not only for short stays. File state returns for free Exception for rental property. File state returns for free   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. File state returns for free   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. File state returns for free   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. File state returns for free You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. File state returns for free A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. File state returns for free Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. File state returns for free ), and lineal descendants (children, grandchildren, etc. File state returns for free ). File state returns for free Anyone under an arrangement that lets you use some other dwelling unit. File state returns for free Anyone at less than a fair rental price. File state returns for free   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. File state returns for free Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. File state returns for free   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. File state returns for free Example—significant connection. File state returns for free Ann Green, a U. File state returns for free S. File state returns for free citizen, is a sales representative for a company based in Guam. File state returns for free Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. File state returns for free Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. File state returns for free When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. File state returns for free Ann's stays are always of short duration and she asks her brother's permission to stay with him. File state returns for free Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. File state returns for free Ann satisfies the presence test because she has no significant connection to the United States. File state returns for free Example—presence test. File state returns for free Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. File state returns for free They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. File state returns for free The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. File state returns for free In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. File state returns for free Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. File state returns for free However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. File state returns for free Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. File state returns for free Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. File state returns for free If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. File state returns for free If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. File state returns for free Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. File state returns for free Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. File state returns for free Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). File state returns for free Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). File state returns for free Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. File state returns for free For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. File state returns for free Example. File state returns for free In 2013, Sean Silverman, a U. File state returns for free S. File state returns for free citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. File state returns for free When not at sea, Sean lived with his spouse at a house they own in American Samoa. File state returns for free The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. File state returns for free For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. File state returns for free Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. File state returns for free See Special Rules in the Year of a Move , later in this chapter. File state returns for free Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. File state returns for free S. File state returns for free possession. File state returns for free You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. File state returns for free In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. File state returns for free The location of your permanent home. File state returns for free The location of your family. File state returns for free The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. File state returns for free The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. File state returns for free The location where you conduct your routine personal banking activities. File state returns for free The location where you conduct business activities (other than those that go into determining your tax home). File state returns for free The location of the jurisdiction in which you hold a driver's license. File state returns for free The location of the jurisdiction in which you vote. File state returns for free The location of charitable organizations to which you contribute. File state returns for free The country of residence you designate on forms and documents. File state returns for free The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. File state returns for free Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. File state returns for free Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. File state returns for free Example—closer connection to the United States. File state returns for free Marcos Reyes, a U. File state returns for free S. File state returns for free citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. File state returns for free His spouse and two teenage children remained in California to allow the children to complete high school. File state returns for free He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. File state returns for free Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. File state returns for free Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. File state returns for free Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. File state returns for free Marcos received mail in California, including bank and brokerage statements and credit card bills. File state returns for free He conducted his personal banking activities in California. File state returns for free He held a California driver's license and was also registered to vote there. File state returns for free Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. File state returns for free Closer connection to another possession. File state returns for free   Generally, possessions are not treated as foreign countries. File state returns for free Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. File state returns for free Example—tax home and closer connection to possession. File state returns for free Pearl Blackmon, a U. File state returns for free S. File state returns for free citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. File state returns for free For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. File state returns for free Most of Pearl's personal belongings, including her automobile, are located in the CNMI. File state returns for free She is registered to vote in, and has a driver's license issued by, the CNMI. File state returns for free She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. File state returns for free Pearl satisfies the presence test with respect to both Guam and the CNMI. File state returns for free She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. File state returns for free Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. File state returns for free Pearl is considered a bona fide resident of Guam, the location of her tax home. File state returns for free Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. File state returns for free See Special Rules in the Year of a Move , next. File state returns for free Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. File state returns for free Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. File state returns for free You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. File state returns for free In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. File state returns for free You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. File state returns for free Example. File state returns for free Dwight Wood, a U. File state returns for free S. File state returns for free citizen, files returns on a calendar year basis. File state returns for free He lived in the United States from January 2007 through May 2013. File state returns for free In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. File state returns for free From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. File state returns for free If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. File state returns for free If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. File state returns for free Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. File state returns for free You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. File state returns for free In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. File state returns for free You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. File state returns for free Example. File state returns for free Jean Aspen, a U. File state returns for free S. File state returns for free citizen, files returns on a calendar year basis. File state returns for free From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. File state returns for free Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. File state returns for free Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. File state returns for free If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. File state returns for free If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. File state returns for free Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. File state returns for free S. File state returns for free citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. File state returns for free Example. File state returns for free Randy White, a U. File state returns for free S. File state returns for free citizen, files returns on a calendar year basis. File state returns for free For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. File state returns for free From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. File state returns for free On May 5, 2013, Randy moved and changed his tax home to Nevada. File state returns for free Later that year he established a closer connection to the United States than to Puerto Rico. File state returns for free Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. File state returns for free However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. File state returns for free Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. File state returns for free S. File state returns for free possession, you may need to file Form 8898. File state returns for free This applies to the U. File state returns for free S. File state returns for free possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. File state returns for free Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. File state returns for free Your worldwide gross income (defined below) in that tax year is more than $75,000. File state returns for free You meet one of the following. File state returns for free You take a position for U. File state returns for free S. File state returns for free tax purposes that you became a bona fide resident of a U. File state returns for free S. File state returns for free possession after a tax year for which you filed a U. File state returns for free S. File state returns for free income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. File state returns for free You are a citizen or resident alien of the United States who takes the position for U. File state returns for free S. File state returns for free tax purposes that you ceased to be a bona fide resident of a U. File state returns for free S. File state returns for free possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. File state returns for free You take the position for U. File state returns for free S. File state returns for free tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. File state returns for free Worldwide gross income. File state returns for free   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. File state returns for free Example. File state returns for free You are a U. File state returns for free S. File state returns for free citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. File state returns for free You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. File state returns for free Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. File state returns for free You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. File state returns for free In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. File state returns for free This is in addition to any criminal penalty that may be imposed. File state returns for free Prev  Up  Next   Home   More Online Publications
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Avoid Telemarketing and Unwanted Mail

There's a lot you can do to stop the growing pile of unwanted mail in your mailbox and unwelcome telemarketers on your phone.


  • Do Not Call Registry
    Permanently restrict telemarketing calls by registering your phone number on the Do Not Call list.
  • Pre-recorded Messages
    Learn what pre-recorded sales calls or robocalls are allowed or prohibited.
  • Junk Mail
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The File State Returns For Free

File state returns for free Index A Accounting method Accrual, Accrual Method, Accrual method. File state returns for free Automatic procedures, Automatic change procedures. File state returns for free Cash, Cash Method, Cash method. File state returns for free Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. File state returns for free Administrator, Executor or administrator. File state returns for free Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). File state returns for free Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). File state returns for free Appeal rights, Appeals. File state returns for free Appreciation, Appreciation. File state returns for free Audits, Examinations (audits). File state returns for free Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. File state returns for free Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. File state returns for free Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). File state returns for free Cash discount, Cash discounts. File state returns for free , Cash discounts. File state returns for free Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. File state returns for free Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. File state returns for free Claim for refund, Refunds. File state returns for free Collection of tax, Collections. File state returns for free Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. File state returns for free Condemned property, Condemned property. File state returns for free Consignments, Consignments. File state returns for free Construction allowances, Construction allowances. File state returns for free Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). File state returns for free Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). File state returns for free Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). File state returns for free Disabled access, Disabled access credit (Form 8826). File state returns for free Distilled spirits, Distilled spirits credit (Form 8906). File state returns for free Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). File state returns for free How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File state returns for free Investment, Investment credit (Form 3468). File state returns for free Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). File state returns for free Low-income housing, Low-income housing credit (Form 8586). File state returns for free New markets, New markets credit (Form 8874). File state returns for free Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). File state returns for free Orphan drug, Orphan drug credit (Form 8820). File state returns for free Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). File state returns for free Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File state returns for free Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File state returns for free Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). File state returns for free Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). File state returns for free Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). File state returns for free Work opportunity, Work opportunity credit (Form 5884). File state returns for free D Damages, Damages. File state returns for free Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. File state returns for free Refund offset against, Offset against debts. File state returns for free Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. File state returns for free Business bad debt, Business bad debt. File state returns for free Calendar tax year, Calendar tax year. File state returns for free Cash discount, Cash discounts. File state returns for free , Cash discounts. File state returns for free Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. File state returns for free Entertainment expenses, Entertainment expenses. File state returns for free Fair market value, Fair market value. File state returns for free Fiscal tax year, Fiscal tax year. File state returns for free Fringe benefit, Fringe benefits. File state returns for free Local transportation expenses, Local transportation expenses. File state returns for free Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. File state returns for free Ordinary expense, Introduction Principal place of business, Principal place of business. File state returns for free Qualified long-term real property, Qualified long-term real property. File state returns for free Qualified real property business debt, Cancellation of qualified real property business debt. File state returns for free Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. File state returns for free Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. File state returns for free Tax home, Local transportation expenses. File state returns for free Trade discount, Trade discounts. File state returns for free , Cash discounts. File state returns for free Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. File state returns for free Depreciation, recapture, Recapture of depreciation. File state returns for free Direct seller, Direct seller. File state returns for free , Real estate agent or direct seller. File state returns for free Disabled access credit, Disabled access credit (Form 8826). File state returns for free Disposition of property Business property, Introduction Installment sale, Installment sales. File state returns for free , Installment sales. File state returns for free Like-kind exchange, Like-kind exchanges. File state returns for free , Like-kind exchanges. File state returns for free , Exchange of like-kind property. File state returns for free Nontaxable exchange, Nontaxable exchanges. File state returns for free Sale of a business, Sale of a business. File state returns for free Distilled spirits credit, Distilled spirits credit (Form 8906). File state returns for free Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. File state returns for free Drawing account, Merchandise withdrawn from sale. File state returns for free Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. File state returns for free EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. File state returns for free Employee benefit programs, Fringe benefits. File state returns for free Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). File state returns for free Employment taxes About, Employment Taxes Deduction for, Employment taxes. File state returns for free Entertainment expenses, Entertainment expenses. File state returns for free (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. File state returns for free Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). File state returns for free Excise taxes About, Excise Taxes Deduction for, Excise taxes. File state returns for free Executor, Executor or administrator. File state returns for free Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. File state returns for free Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. File state returns for free , Fishing crew member. File state returns for free Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. File state returns for free 1099-B (barter), Information returns. File state returns for free 1099-MISC (miscellaneous), Form 1099-MISC. File state returns for free , Information returns. File state returns for free 1128 (change tax year), Change in tax year. File state returns for free 2210 (underpayment of estimated tax), Penalty for underpayment of tax. File state returns for free 2290 (excise tax for heavy trucks), Form 2290. File state returns for free 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). File state returns for free 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. File state returns for free 4684 (casualty and theft), Casualties and thefts. File state returns for free 4797 (sale of business property), Dispositions of business property and depreciable property. File state returns for free , Condemned property. File state returns for free , Listed property. File state returns for free 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). File state returns for free 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. File state returns for free 720 (excise tax return), Form 720. File state returns for free 8300 (cash payments over $10,000), Form 8300. File state returns for free 8586 (low-income housing), Low-income housing credit (Form 8586). File state returns for free 8594 (asset acquisition), Sale of a business. File state returns for free 8820 (orphan drug credit), Orphan drug credit (Form 8820). File state returns for free 8824 (like-kind exchange), Like-kind exchanges. File state returns for free , Like-kind exchanges. File state returns for free 8826 (disabled access credit), Disabled access credit (Form 8826). File state returns for free 8829 (business in home), Deduction limit. File state returns for free 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File state returns for free 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). File state returns for free 8857 (innocent spouse), Innocent spouse relief. File state returns for free 8874 (new markets credit), New markets credit (Form 8874). File state returns for free 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). File state returns for free 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). File state returns for free 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). File state returns for free 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). File state returns for free 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). File state returns for free 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). File state returns for free , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). File state returns for free 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). File state returns for free 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). File state returns for free 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). File state returns for free 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. File state returns for free SS-4 (application for EIN), Employer identification number (EIN). File state returns for free SS-5 (application for SSN), Social security number (SSN). File state returns for free W-2 (report wages), Form W-2. File state returns for free W-4 (employee withholding), Employee. File state returns for free W-7 (application for ITIN), Individual taxpayer identification number (ITIN). File state returns for free W-9 (request for TIN), Other payee. File state returns for free Fringe benefits, Fringe benefits. File state returns for free Fuel taxes, Fuel taxes. File state returns for free G Gains and losses, Gains and losses. File state returns for free General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. File state returns for free Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. File state returns for free Husband and wife business, Business owned and operated by spouses. File state returns for free I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. File state returns for free Gains and losses, Gains and losses. File state returns for free Kickbacks, Kickbacks. File state returns for free Kinds of income, Kinds of Income Lost income payments, Lost income payments. File state returns for free Other, Other Income Paid to a third party, Income paid to a third party. File state returns for free Personal property rent, Personal Property Rents Promissory notes, Promissory notes. File state returns for free Recapture of depreciation, Recapture of depreciation. File state returns for free Recovery of items previously deducted, Recovery of items previously deducted. File state returns for free Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. File state returns for free Income tax About, Income Tax Deduction for, Income taxes. File state returns for free How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. File state returns for free Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. File state returns for free , Employment Taxes, Sole proprietor or independent contractor. File state returns for free Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). File state returns for free Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. File state returns for free Installment sales, Installment sales. File state returns for free Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. File state returns for free Prepayment, Prepayment. File state returns for free Proceeds, Insurance proceeds. File state returns for free Self-employed health, Self-employed health insurance deduction. File state returns for free Insurance agent Former, Insurance agent, former. File state returns for free Retired, Insurance agent, retired. File state returns for free Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). File state returns for free K Kickbacks, Kickbacks. File state returns for free , Expenses You Cannot Deduct L Lease bonus, Lease bonus. File state returns for free Lease cancellation payments, Lease cancellation payments. File state returns for free Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. File state returns for free , Exchange of like-kind property. File state returns for free Limited liability company, Limited liability company (LLC). File state returns for free Listed property, Listed property. File state returns for free Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. File state returns for free Lodging, Meals and lodging. File state returns for free Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. File state returns for free Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). File state returns for free Low-income housing credit, Low-income housing credit (Form 8586). File state returns for free M Meals, Meals and lodging. File state returns for free (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. File state returns for free Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). File state returns for free N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). File state returns for free Newspaper carrier or distributor, Newspaper carrier or distributor. File state returns for free Newspaper or magazine vendor, Newspaper or magazine vendor. File state returns for free Nonbusiness bad debt, Nonbusiness bad debts. File state returns for free Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). File state returns for free Nondeductible insurance premiums, Nondeductible premiums. File state returns for free Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. File state returns for free Not income Appreciation, Appreciation. File state returns for free Consignments, Consignments. File state returns for free Constructions allowances, Construction allowances. File state returns for free Exchange of like-kind property, Exchange of like-kind property. File state returns for free Leasehold improvements, Leasehold improvements. File state returns for free Loans, Loans. File state returns for free Sales tax, Sales tax. File state returns for free Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. File state returns for free , Notary public. File state returns for free O Occupations, selected Administrator, Executor or administrator. File state returns for free Direct seller, Direct seller. File state returns for free , Real estate agent or direct seller. File state returns for free Executor, Executor or administrator. File state returns for free Fishing crew member, Fishing crew member. File state returns for free Insurance agent, former, Insurance agent, former. File state returns for free Insurance agent, retired, Insurance agent, retired. File state returns for free Newspaper carrier or distributor, Newspaper carrier or distributor. File state returns for free Newspaper or magazine vendor, Newspaper or magazine vendor. File state returns for free Notary public, Notary public. File state returns for free Public official, Public official. File state returns for free Real estate agent, Real estate agent or direct seller. File state returns for free Securities dealer, Securities dealer. File state returns for free Securities trader, Securities trader. File state returns for free Office in the home, Office in the home. File state returns for free (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). File state returns for free P Parking fees, Parking fees and tolls. File state returns for free Partners, husband and wife, Business owned and operated by spouses. File state returns for free Pay, kinds of, Kinds of pay. File state returns for free Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. File state returns for free Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. File state returns for free Failure to file information returns, Penalties. File state returns for free Failure to furnish correct payee statements, Penalties. File state returns for free Underpayment of tax, Penalty for underpayment of tax. File state returns for free Waiver of, Waiver of penalties. File state returns for free Pension plans, Pension Plans Personal property tax, Personal property tax. File state returns for free Prepaid expense Extends useful life, Prepayment. File state returns for free Rent, Rent paid in advance. File state returns for free Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. File state returns for free Public official, Public official. File state returns for free Punitive damages, Punitive damages. File state returns for free Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). File state returns for free Qualified real property business debt, Qualified real property business debt. File state returns for free R Real estate Agent, Real estate agent or direct seller. File state returns for free Dealer, Real estate dealer. File state returns for free Rent, Real Estate Rents Taxes, Real estate taxes. File state returns for free Recovery of items previously deducted, Recovery of items previously deducted. File state returns for free Refund Inquiries, Refund inquiries. File state returns for free Offsets against debts, Offset against debts. File state returns for free Related persons Unreasonable rent, Unreasonable rent. File state returns for free Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). File state returns for free Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. File state returns for free Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. File state returns for free Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. File state returns for free Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. File state returns for free Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. File state returns for free Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. File state returns for free Child employed by parent, Child employed by parent. File state returns for free Church employee, Church employee. File state returns for free Community property income, Community Property Income Deduction for, Self-employment tax. File state returns for free Earning credits, Earning credits in 2013 and 2014. File state returns for free Effects of using an optional method, Effects of using an optional method. File state returns for free Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. File state returns for free Gain or loss, Gain or Loss Government employee, State or local government employee. File state returns for free , Foreign government or international organization employee. File state returns for free Joint return, Joint return. File state returns for free Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. File state returns for free Subject to, Maximum earnings subject to self-employment tax. File state returns for free Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. File state returns for free Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. File state returns for free Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. File state returns for free Regular method, Regular Method Residing abroad, U. File state returns for free S. File state returns for free citizen or resident alien residing abroad. File state returns for free Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. File state returns for free Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. File state returns for free Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. File state returns for free Property, Section 179 property. File state returns for free Securities Dealer, Securities dealer. File state returns for free Trader, Securities trader. File state returns for free Self-employed health insurance deduction, Self-employed health insurance deduction. File state returns for free Self-employment tax (see SE tax) Settlement payments, Settlement payments. File state returns for free Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. File state returns for free Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). File state returns for free Social security coverage, Social security coverage. File state returns for free Social security number (SSN), Social security number (SSN). File state returns for free Sole proprietor, Sole proprietor. File state returns for free , Sole proprietor or independent contractor. File state returns for free Sport utility vehicle, Section 179 deduction. File state returns for free Standard mileage rate, Standard mileage rate. File state returns for free For 2011, What's New for 2013 Statutory employee, Statutory employee. File state returns for free Suggestions for publication, Comments and suggestions. File state returns for free SUV, Section 179 deduction. File state returns for free T Tax home, Local transportation expenses. File state returns for free , Travel expenses. File state returns for free Tax preparation fees, Tax preparation fees. File state returns for free Tax refund Claim for, Refunds. File state returns for free Offset against debts, Offset against debts. File state returns for free Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. File state returns for free Change in, Change in tax year. File state returns for free Fiscal, Fiscal tax year. File state returns for free Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. File state returns for free Excise, Excise Taxes, Excise taxes. File state returns for free Fuel, Fuel taxes. File state returns for free Income, Income Tax, Income taxes. File state returns for free Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). File state returns for free Personal property, Personal property tax. File state returns for free Real estate, Real estate taxes. File state returns for free Sales, Sales tax. File state returns for free Self-employment, Self-Employment (SE) Tax, Self-employment tax. File state returns for free Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. File state returns for free Tolls, Parking fees and tolls. File state returns for free Trade discount, Trade discounts. File state returns for free , Trade discounts. File state returns for free Trade or business, Trade or business. File state returns for free Trailer park owner, Trailer park owner. File state returns for free Transportation expenses, Local transportation expenses. File state returns for free Travel expenses, Travel expenses. File state returns for free U Underpayment of tax penalty, Penalty for underpayment of tax. File state returns for free Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). File state returns for free Prev  Up     Home   More Online Publications