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Free Federal And State Efile 2013

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Free Federal And State Efile 2013

Free federal and state efile 2013 Index A Assistance (see Tax help) C Cancellation of indebtedness, Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Casualty and theft losses, Casualty and Theft Losses Charitable contributions, Temporary Suspension of Limits on Charitable Contributions Child tax credit, Earned Income Credit and Child Tax Credit Clean-up costs, Demolition and Clean-up Costs Copy of tax return, request for, Request for copy of tax return. Free federal and state efile 2013 Credits: Child tax, Earned Income Credit and Child Tax Credit Earned income, Earned Income Credit and Child Tax Credit Education, Education Credits Employee retention, Employee Retention Credit Employer housing, Employer Housing Credit and Exclusion Rehabilitation tax, Increase in Rehabilitation Tax Credit D Demolition costs, Demolition and Clean-up Costs Distributions: Home purchase or construction, Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Qualified disaster recovery assistance, Qualified disaster recovery assistance distribution. Free federal and state efile 2013 Repayment of, Repayment of Qualified Disaster Recovery Assistance Distributions Taxation of, Taxation of Qualified Disaster Recovery Assistance Distributions E Earned income credit, Earned Income Credit and Child Tax Credit Education credits, Education Credits Eligible retirement plan, Eligible retirement plan. Free federal and state efile 2013 Employee retention credit, Employee Retention Credit Employer housing credit, Employer Housing Credit and Exclusion Exemption, additional for housing, Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding F Federal mortgage subsidy, recapture of, Recapture of Federal Mortgage Subsidy Free tax services, How To Get Tax Help H Help (see Tax help) Hope credit (see Education credits) I Involuntary conversion (see Replacement period for nonrecognition of gain) IRAs and other retirement plans, IRAs and Other Retirement Plans L Lifetime learning credit (see Education credits) M Mileage reimbursements, charitable volunteers, Mileage Reimbursements to Charitable Volunteers More information (see Tax help) N Net operating losses, Net Operating Losses P Publications (see Tax help) Q Qualified disaster recovery assistance distribution, Qualified disaster recovery assistance distribution. Free federal and state efile 2013 Qualified disaster recovery assistance loss, Qualified disaster recovery assistance loss. Free federal and state efile 2013 R Rehabilitation tax credit, Increase in Rehabilitation Tax Credit Relocation, temporary, Tax Relief for Temporary Relocation Replacement period for nonrecognition of gain, Replacement Period for Nonrecognition of Gain Retirement plan, eligible, Eligible retirement plan. Free federal and state efile 2013 Retirement plans, IRAs and Other Retirement Plans S Standard mileage rate, charitable use, Standard Mileage Rate for Charitable Use of Vehicles T Tax help, How To Get Tax Help Tax return: Request for copy, Request for copy of tax return. Free federal and state efile 2013 Request for transcript, Request for transcript of tax return. Free federal and state efile 2013 Taxpayer Advocate, Contacting your Taxpayer Advocate. Free federal and state efile 2013 Temporary relocation, Tax Relief for Temporary Relocation Theft losses, Casualty and Theft Losses Transcript of tax return, request for, Request for transcript of tax return. Free federal and state efile 2013 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The Free Federal And State Efile 2013

Free federal and state efile 2013 20. Free federal and state efile 2013   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Free federal and state efile 2013 Married persons who filed separate returns. Free federal and state efile 2013 What's New Standard deduction increased. Free federal and state efile 2013  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Free federal and state efile 2013 The amount depends on your filing status. Free federal and state efile 2013 You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Free federal and state efile 2013 Introduction This chapter discusses the following topics. Free federal and state efile 2013 How to figure the amount of your standard deduction. Free federal and state efile 2013 The standard deduction for dependents. Free federal and state efile 2013 Who should itemize deductions. Free federal and state efile 2013 Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Free federal and state efile 2013 If you have a choice, you can use the method that gives you the lower tax. Free federal and state efile 2013 The standard deduction is a dollar amount that reduces your taxable income. Free federal and state efile 2013 It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Free federal and state efile 2013 The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Free federal and state efile 2013 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Free federal and state efile 2013 Persons not eligible for the standard deduction. Free federal and state efile 2013   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Free federal and state efile 2013 You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Free federal and state efile 2013 Note. Free federal and state efile 2013 If you are a nonresident alien who is married to a U. Free federal and state efile 2013 S. Free federal and state efile 2013 citizen or resident alien at the end of the year, you can choose to be treated as a U. Free federal and state efile 2013 S. Free federal and state efile 2013 resident. Free federal and state efile 2013 (See Publication 519, U. Free federal and state efile 2013 S. Free federal and state efile 2013 Tax Guide for Aliens. Free federal and state efile 2013 ) If you make this choice, you can take the standard deduction. Free federal and state efile 2013 If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Free federal and state efile 2013 See Standard Deduction for Dependents, later. Free federal and state efile 2013 Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Free federal and state efile 2013 Generally, the standard deduction amounts are adjusted each year for inflation. Free federal and state efile 2013 The standard deduction amounts for most people are shown in Table 20-1. Free federal and state efile 2013 Decedent's final return. Free federal and state efile 2013   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Free federal and state efile 2013 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Free federal and state efile 2013 Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Free federal and state efile 2013 You are considered 65 on the day before your 65th birthday. Free federal and state efile 2013 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Free federal and state efile 2013 Use Table 20-2 to figure the standard deduction amount. Free federal and state efile 2013 Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Free federal and state efile 2013 Not totally blind. Free federal and state efile 2013   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Free federal and state efile 2013   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Free federal and state efile 2013 You must keep the statement in your records. Free federal and state efile 2013   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Free federal and state efile 2013 Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Free federal and state efile 2013 You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Free federal and state efile 2013 Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Free federal and state efile 2013 Example 1. Free federal and state efile 2013 Larry, 46, and Donna, 33, are filing a joint return for 2013. Free federal and state efile 2013 Neither is blind, and neither can be claimed as a dependent. Free federal and state efile 2013 They decide not to itemize their deductions. Free federal and state efile 2013 They use Table 20-1. Free federal and state efile 2013 Their standard deduction is $12,200. Free federal and state efile 2013 Example 2. Free federal and state efile 2013 The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Free federal and state efile 2013 Larry and Donna use Table 20-2. Free federal and state efile 2013 Their standard deduction is $13,400. Free federal and state efile 2013 Example 3. Free federal and state efile 2013 Bill and Lisa are filing a joint return for 2013. Free federal and state efile 2013 Both are over age 65. Free federal and state efile 2013 Neither is blind, and neither can be claimed as a dependent. Free federal and state efile 2013 If they do not itemize deductions, they use Table 20-2. Free federal and state efile 2013 Their standard deduction is $14,600. Free federal and state efile 2013 Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Free federal and state efile 2013 However, if the individual is 65 or older or blind, the standard deduction may be higher. Free federal and state efile 2013 If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Free federal and state efile 2013 Earned income defined. Free federal and state efile 2013   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Free federal and state efile 2013    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Free federal and state efile 2013 See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Free federal and state efile 2013 Example 1. Free federal and state efile 2013 Michael is single. Free federal and state efile 2013 His parents can claim an exemption for him on their 2013 tax return. Free federal and state efile 2013 He has interest income of $780 and wages of $150. Free federal and state efile 2013 He has no itemized deductions. Free federal and state efile 2013 Michael uses Table 20-3 to find his standard deduction. Free federal and state efile 2013 He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Free federal and state efile 2013 His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Free federal and state efile 2013 Example 2. Free federal and state efile 2013 Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Free federal and state efile 2013 Joe is married and files a separate return. Free federal and state efile 2013 His wife does not itemize deductions on her separate return. Free federal and state efile 2013 Joe has $1,500 in interest income and wages of $3,800. Free federal and state efile 2013 He has no itemized deductions. Free federal and state efile 2013 Joe finds his standard deduction by using Table 20-3. Free federal and state efile 2013 He enters his earned income, $3,800 on line 1. Free federal and state efile 2013 He adds lines 1 and 2 and enters $4,150 on line 3. Free federal and state efile 2013 On line 5, he enters $4,150, the larger of lines 3 and 4. Free federal and state efile 2013 Because Joe is married filing a separate return, he enters $6,100 on line 6. Free federal and state efile 2013 On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Free federal and state efile 2013 Example 3. Free federal and state efile 2013 Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Free federal and state efile 2013 She is 18 years old and blind. Free federal and state efile 2013 She has interest income of $1,300 and wages of $2,900. Free federal and state efile 2013 She has no itemized deductions. Free federal and state efile 2013 Amy uses Table 20-3 to find her standard deduction. Free federal and state efile 2013 She enters her wages of $2,900 on line 1. Free federal and state efile 2013 She adds lines 1 and 2 and enters $3,250 on line 3. Free federal and state efile 2013 On line 5, she enters $3,250, the larger of lines 3 and 4. Free federal and state efile 2013 Because she is single, Amy enters $6,100 on line 6. Free federal and state efile 2013 She enters $3,250 on line 7a. Free federal and state efile 2013 This is the smaller of the amounts on lines 5 and 6. Free federal and state efile 2013 Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Free federal and state efile 2013 She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Free federal and state efile 2013 Example 4. Free federal and state efile 2013 Ed is single. Free federal and state efile 2013 His parents can claim an exemption for him on their 2013 tax return. Free federal and state efile 2013 He has wages of $7,000, interest income of $500, and a business loss of $3,000. Free federal and state efile 2013 He has no itemized deductions. Free federal and state efile 2013 Ed uses Table 20-3 to figure his standard deduction. Free federal and state efile 2013 He enters $4,000 ($7,000 - $3,000) on line 1. Free federal and state efile 2013 He adds lines 1 and 2 and enters $4,350 on line 3. Free federal and state efile 2013 On line 5 he enters $4,350, the larger of lines 3 and 4. Free federal and state efile 2013 Because he is single, Ed enters $6,100 on line 6. Free federal and state efile 2013 On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Free federal and state efile 2013 Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Free federal and state efile 2013 Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Free federal and state efile 2013 You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Free federal and state efile 2013 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Free federal and state efile 2013 See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Free federal and state efile 2013 When to itemize. Free federal and state efile 2013   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Free federal and state efile 2013 These deductions are explained in chapters 21–28. Free federal and state efile 2013    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Free federal and state efile 2013 Enter the amount from Schedule A, line 29, on Form 1040, line 40. Free federal and state efile 2013 Electing to itemize for state tax or other purposes. Free federal and state efile 2013   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Free federal and state efile 2013 You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Free federal and state efile 2013 To make this election, you must check the box on line 30 of Schedule A. Free federal and state efile 2013 Changing your mind. Free federal and state efile 2013   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Free federal and state efile 2013 S. Free federal and state efile 2013 Individual Income Tax Return. Free federal and state efile 2013 See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Free federal and state efile 2013 Married persons who filed separate returns. Free federal and state efile 2013   You can change methods of taking deductions only if you and your spouse both make the same changes. Free federal and state efile 2013 Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Free federal and state efile 2013    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Free federal and state efile 2013 You both must use the same method of claiming deductions. Free federal and state efile 2013 If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Free federal and state efile 2013 See Persons not eligible for the standard deduction , earlier. Free federal and state efile 2013 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Free federal and state efile 2013 Table 20-1. Free federal and state efile 2013 Standard Deduction Chart for Most People* If your filing status is. Free federal and state efile 2013 . Free federal and state efile 2013 . Free federal and state efile 2013 Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Free federal and state efile 2013 Use Table 20-2 or 20-3 instead. Free federal and state efile 2013 Table 20-2. Free federal and state efile 2013 Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Free federal and state efile 2013 Then go to the chart. Free federal and state efile 2013 You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Free federal and state efile 2013 . Free federal and state efile 2013 . Free federal and state efile 2013 AND the number in the box above is. Free federal and state efile 2013 . Free federal and state efile 2013 . Free federal and state efile 2013 THEN your standard deduction is. Free federal and state efile 2013 . Free federal and state efile 2013 . Free federal and state efile 2013 Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Free federal and state efile 2013 Table 20-3. Free federal and state efile 2013 Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Free federal and state efile 2013 Check the correct number of boxes below. Free federal and state efile 2013 Then go to the worksheet. Free federal and state efile 2013 You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Free federal and state efile 2013 Enter your earned income (defined below). Free federal and state efile 2013 If none, enter -0-. Free federal and state efile 2013 1. Free federal and state efile 2013   2. Free federal and state efile 2013 Additional amount. Free federal and state efile 2013 2. Free federal and state efile 2013 $350 3. Free federal and state efile 2013 Add lines 1 and 2. Free federal and state efile 2013 3. Free federal and state efile 2013   4. Free federal and state efile 2013 Minimum standard deduction. Free federal and state efile 2013 4. Free federal and state efile 2013 $1,000 5. Free federal and state efile 2013 Enter the larger of line 3 or line 4. Free federal and state efile 2013 5. Free federal and state efile 2013   6. Free federal and state efile 2013 Enter the amount shown below for your filing status. Free federal and state efile 2013 Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Free federal and state efile 2013   7. Free federal and state efile 2013 Standard deduction. Free federal and state efile 2013         a. Free federal and state efile 2013 Enter the smaller of line 5 or line 6. Free federal and state efile 2013 If born after January 1, 1949, and not blind, stop here. Free federal and state efile 2013 This is your standard deduction. Free federal and state efile 2013 Otherwise, go on to line 7b. Free federal and state efile 2013 7a. Free federal and state efile 2013     b. Free federal and state efile 2013 If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Free federal and state efile 2013 7b. Free federal and state efile 2013     c. Free federal and state efile 2013 Add lines 7a and 7b. Free federal and state efile 2013 This is your standard deduction for 2013. Free federal and state efile 2013 7c. Free federal and state efile 2013   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free federal and state efile 2013 It also includes any amount received as a scholarship that you must include in your income. Free federal and state efile 2013 Prev  Up  Next   Home   More Online Publications