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Form1040ez

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Form1040ez

Form1040ez Index A Accounting methods, Accounting Methods Accrual method, Accrual method. Form1040ez Change in accounting method Section 481(a) adjustment. Form1040ez , Change in accounting method. Form1040ez Mark-to-market accounting method, Mark-to-market accounting method. Form1040ez Nonaccrual experience method, Nonaccrual experience method. Form1040ez Percentage of completion method, Percentage of completion method. Form1040ez Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. Form1040ez Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. Form1040ez Closely held corporations:, Closely held corporations. Form1040ez Comments, Comments and suggestions. Form1040ez Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. Form1040ez , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). Form1040ez Electronic filing, Electronic filing. Form1040ez Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. Form1040ez 1099–DIV, Form 1099-DIV. Form1040ez 1118, Credits 1120, Which form to file. Form1040ez 1120-W, How to figure each required installment. Form1040ez 1120X, Refunds. Form1040ez , NOL carryback. Form1040ez 1138, Carryback expected. Form1040ez 1139, Refunds. Form1040ez , NOL carryback. Form1040ez 2220, Form 2220. Form1040ez 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. Form1040ez 5452, Form 5452. Form1040ez 7004, Extension of time to file. Form1040ez 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. Form1040ez 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. Form1040ez Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. Form1040ez Penalties Other, Other penalties. Form1040ez Trust fund recovery, Trust fund recovery penalty. Form1040ez Penalties: Estimated tax, Underpayment penalty. Form1040ez Late filing of return, Late filing of return. Form1040ez Late payment of tax, Late payment of tax. Form1040ez Personal service corporation: Figuring tax, Qualified personal service corporation. Form1040ez Personal service corporations:, Personal service corporations. Form1040ez Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. Form1040ez T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. Form1040ez TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The Form1040ez

Form1040ez Publication 523 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Form1040ez Tax questions. Form1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 523, such as legislation enacted after it was published, go to www. Form1040ez irs. Form1040ez gov/pub523. Form1040ez Reminders Change of address. Form1040ez  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Form1040ez Mail it to the Internal Revenue Service Center for your old address. Form1040ez (Addresses for the Service Centers are on the back of the form. Form1040ez ) Home sold with undeducted points. Form1040ez  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of sale. Form1040ez See Points in Publication 936, Home Mortgage Interest Deduction. Form1040ez Photographs of missing children. Form1040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form1040ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form1040ez Introduction This publication explains the tax rules that apply when you sell your main home. Form1040ez In most cases, your main home is the one in which you live most of the time. Form1040ez If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). Form1040ez See Excluding the Gain , later. Form1040ez Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. Form1040ez If you have gain that cannot be excluded, you generally must report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. Form1040ez You may also have to complete Form 4797, Sales of Business Property. Form1040ez See Reporting the Sale , later. Form1040ez If you have a loss on the sale, you generally cannot deduct it on your return. Form1040ez However, you may need to report it. Form1040ez See Reporting the Sale , later. Form1040ez The main topics in this publication are: Figuring gain or loss, Basis, Excluding the gain, Ownership and use tests, and Reporting the sale. Form1040ez Other topics include: Business use or rental of home, Deducting taxes in the year of sale, and Recapturing a federal mortgage subsidy. Form1040ez Net Investment Income Tax (NIIT). Form1040ez   If any part of the gain on the sale of a home is not excluded under the rules discussed in this publication, it may be subject to the NIIT. Form1040ez For more details, see Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions. Form1040ez Worksheets. Form1040ez   Near the end of this publication you will find worksheets you can use to figure your gain (or loss) and your exclusion. Form1040ez Use Worksheet 1 to figure the adjusted basis of the home you sold. Form1040ez Use Worksheet 2 to figure the gain (or loss), the exclusion, and the taxable gain (if any) on the sale. Form1040ez If you do not qualify for the maximum exclusion, use Worksheet 3 to figure your reduced maximum exclusion. Form1040ez Date of sale. Form1040ez    If you received a Form 1099-S, Proceeds From Real Estate Transactions, the date of sale should be shown in box 1. Form1040ez If you did not receive this form, the date of sale is the earlier of (a) the date title transferred or (b) the date the economic burdens and benefits of ownership shifted to the buyer. Form1040ez In most cases, these dates are the same. Form1040ez What is not covered in this publication. Form1040ez   This publication does not cover the sale of rental property, second homes, or vacation homes. Form1040ez For information on how to report any gain or loss from those sales, see Publication 544, Sales and Other Dispositions of Assets. Form1040ez Comments and suggestions. Form1040ez   We welcome your comments about this publication and your suggestions for future editions. Form1040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form1040ez   You can send your comments from www. Form1040ez irs. Form1040ez gov/formspubs/. Form1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. Form1040ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form1040ez Ordering forms and publications. Form1040ez   Visit www. Form1040ez irs. Form1040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form1040ez Internal Revenue Service 1201 N. Form1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form1040ez   If you have a tax question, check the information available on IRS. Form1040ez gov or call 1-800-829-1040. Form1040ez We cannot answer tax questions sent to either of the above addresses. Form1040ez Useful Items - You may want to see: Publication 527 Residential Rental Property 530 Tax Information for Homeowners 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 587 Business Use of Your Home 936 Home Mortgage Interest Deduction 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 1040 U. Form1040ez S. Form1040ez Individual Income Tax Return 1040NR U. Form1040ez S. Form1040ez Nonresident Alien Income Tax Return 1040X Amended U. Form1040ez S. Form1040ez Individual Income Tax Return 1099-S Proceeds From Real Estate Transactions 4797 Sales of Business Property 5405 Repayment of the First-Time Homebuyer Credit 8822 Change of Address 8828 Recapture of Federal Mortgage Subsidy 8939 Allocation of Increase in Basis for Property Acquired From a Decedent 8949 Sales and Other Dispositions of Capital Assets W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Form1040ez Prev  Up  Next   Home   More Online Publications