Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free H & R Block Tax Filing

Can A Full Time Student File Taxes040ezFree H & R Block Tax FilingTurbotax Free Edition1040 Ez Form 2012Free Filing For State Taxes1040ez Form2012 Tax Forms 1040 InstructionsFree Tax OnlineH&r Block File 2010 TaxesH&r Block State Tax FeeFree Tax Filing For 201310402011 Tax ActEz 1040 FormE File Tax Extension FreeWhat Is 1040xCan I Efile Form 1040xFree Irs Tax Filing 2012New TaxIrse File1040Amend 1040ez Tax FormHow To Amend TaxesWhere To File 2012 TaxesFiling Tax ReturnFree 1040 Ez FilingTurbo Tax For Military2012 Tax Return Form 10401040x Fillable Form2012 Irs Income Tax FormsHow To Amend A Tax FormBack Tax HomeFile 1040nr Ez OnlineFile Taxes 2006Free Tax ProgramsFree State E Filing1040x E FileEz Tax Form 2012Filing State Taxes Only

Free H & R Block Tax Filing

Free h & r block tax filing 1. Free h & r block tax filing   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. Free h & r block tax filing Deducted. Free h & r block tax filing Who Can Participate in a 403(b) Plan?Ministers. Free h & r block tax filing Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. Free h & r block tax filing Specifically, the chapter answers the following questions. Free h & r block tax filing What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. Free h & r block tax filing Individual accounts in a 403(b) plan can be any of the following types. Free h & r block tax filing An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. Free h & r block tax filing Generally, retirement income accounts can invest in either annuities or mutual funds. Free h & r block tax filing We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. Free h & r block tax filing What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. Free h & r block tax filing The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. Free h & r block tax filing Allowable contributions to a 403(b) plan are either excluded or deducted from your income. Free h & r block tax filing However, if your contributions are made to a Roth contribution program, this benefit does not apply. Free h & r block tax filing Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. Free h & r block tax filing Note. Free h & r block tax filing Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. Free h & r block tax filing See chapter 4, Limit on Elective Deferrals , for more information. Free h & r block tax filing The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. Free h & r block tax filing Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. Free h & r block tax filing Otherwise, they are taxed when you withdraw them. Free h & r block tax filing The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. Free h & r block tax filing See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . Free h & r block tax filing Excluded. Free h & r block tax filing   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. Free h & r block tax filing This means that you do not report the excluded amount on your tax return. Free h & r block tax filing Deducted. Free h & r block tax filing   If an amount is deducted from your income, it is included with your other wages on your Form W-2. Free h & r block tax filing You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. Free h & r block tax filing Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. Free h & r block tax filing Eligible employees. Free h & r block tax filing   The following employees are eligible to participate in a 403(b) plan. Free h & r block tax filing Employees of tax-exempt organizations established under section 501(c)(3). Free h & r block tax filing These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. Free h & r block tax filing Employees of public school systems who are involved in the day-to-day operations of a school. Free h & r block tax filing Employees of cooperative hospital service organizations. Free h & r block tax filing Civilian faculty and staff of the Uniformed Services University of the Health Sciences. Free h & r block tax filing Employees of public school systems organized by Indian tribal governments. Free h & r block tax filing Certain ministers (explained next). Free h & r block tax filing Ministers. Free h & r block tax filing   The following ministers are eligible employees for whom a 403(b) account can be established. Free h & r block tax filing Ministers employed by section 501(c)(3) organizations. Free h & r block tax filing Self-employed ministers. Free h & r block tax filing A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. Free h & r block tax filing Ministers (chaplains) who meet both of the following requirements. Free h & r block tax filing They are employed by organizations that are not section 501(c)(3) organizations. Free h & r block tax filing They function as ministers in their day-to-day professional responsibilities with their employers. Free h & r block tax filing   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. Free h & r block tax filing Example. Free h & r block tax filing A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. Free h & r block tax filing Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. Free h & r block tax filing Only employers can set up 403(b) accounts. Free h & r block tax filing A self-employed minister cannot set up a 403(b) account for his or her benefit. Free h & r block tax filing If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. Free h & r block tax filing How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. Free h & r block tax filing However, some plans will allow you to make after-tax contributions (defined below). Free h & r block tax filing The following types of contributions can be made to 403(b) accounts. Free h & r block tax filing Elective deferrals . Free h & r block tax filing These are contributions made under a salary reduction agreement. Free h & r block tax filing This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. Free h & r block tax filing Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. Free h & r block tax filing If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. Free h & r block tax filing Nonelective contributions . Free h & r block tax filing These are employer contributions that are not made under a salary reduction agreement. Free h & r block tax filing Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. Free h & r block tax filing You do not pay income tax on these contributions until you withdraw them from the account. Free h & r block tax filing After-tax contributions . Free h & r block tax filing These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. Free h & r block tax filing A salary payment on which income tax has been withheld is a source of these contributions. Free h & r block tax filing If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. Free h & r block tax filing A combination of any of the three contribution types listed above. Free h & r block tax filing Self-employed minister. Free h & r block tax filing   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. Free h & r block tax filing Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. Free h & r block tax filing Your employer will report contributions on your 2013 Form W-2. Free h & r block tax filing Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. Free h & r block tax filing If you are a self-employed minister or chaplain, see the discussions next. Free h & r block tax filing Self-employed ministers. Free h & r block tax filing   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. Free h & r block tax filing Deduct your contributions on line 28 of the 2013 Form 1040. Free h & r block tax filing Chaplains. Free h & r block tax filing   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. Free h & r block tax filing    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. Free h & r block tax filing   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. Free h & r block tax filing Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. Free h & r block tax filing How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. Free h & r block tax filing If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. Free h & r block tax filing Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. Free h & r block tax filing Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. Free h & r block tax filing Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. Free h & r block tax filing Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

PTIN Application Checklist: What you need to get started

Before you begin your PTIN application, be sure you have the following available:

  • Social Security Number
  • Personal information (name, mailing address, date of birth)
  • Business information (name, mailing address, telephone number)
  • Previous year’s individual tax return (name, address, filing status) 1
  • Explanations for felony convictions (if any) 2
  • Explanations for problems with your U.S. individual or business tax obligations (if any) 2
  • Credit or debit card for the $64.25 PTIN user fee
  • If applicable, your supervisor’s PTIN (view the Notice 2011-6 fact sheet for more information)
  • If applicable, any U.S.-based professional certification information (CPA, attorney, enrolled agent, enrolled retirement plan agent, enrolled actuary, certified acceptance agent, or state license) including certification number, jurisdiction of issuance, and expiration date

Once you gather all of your information, just follow four easy steps to obtain your PTIN:

  • Create Your Account — First, you must create an account by providing your name, email address and security question information. The system will then email your temporary password, which you will change when you go back to enter your information in the PTIN application.

  • Apply for Your PTIN — You will complete the online application by providing personal information, information about your previous year’s tax return, professional credentials, and more as shown above.

  • Pay Your Fee — The application will transfer you to our partner bank where you will make your payment of $64.25 by credit card or direct debit.

  • Get Your PTIN — After the bank confirms your payment, your PTIN is provided online.

Note: All PTIN correspondence is delivered through secure online messaging in your PTIN account. Use the most up-to-date email address when obtaining your PTIN to ensure that you receive our messages.


1 Tax return information is required to authenticate your identity. If you filed your tax return in the past 8 weeks, please use a previous year’s individual tax return.

2 Felony convictions and discrepancies with your federal tax obligations may affect your ability to obtain a PTIN

Page Last Reviewed or Updated: 07-Jan-2014

The Free H & R Block Tax Filing

Free h & r block tax filing 1. Free h & r block tax filing   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. Free h & r block tax filing Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. Free h & r block tax filing Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. Free h & r block tax filing If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. Free h & r block tax filing gov and use the Interactive Tax Assistant (ITA). Free h & r block tax filing You can find the ITA by going to IRS. Free h & r block tax filing gov and entering “interactive tax assistant” in the search box. Free h & r block tax filing Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. Free h & r block tax filing General Requirements If you are a U. Free h & r block tax filing S. Free h & r block tax filing citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. Free h & r block tax filing For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. Free h & r block tax filing If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. Free h & r block tax filing S. Free h & r block tax filing citizens. Free h & r block tax filing See Publication 519, U. Free h & r block tax filing S. Free h & r block tax filing Tax Guide for Aliens. Free h & r block tax filing Table 1-1. Free h & r block tax filing 2013 Filing Requirements Chart for Most Taxpayers Note. Free h & r block tax filing You must file a return if your gross income was at least the amount shown in the last column. Free h & r block tax filing IF your filing status is. Free h & r block tax filing . Free h & r block tax filing . Free h & r block tax filing AND at the end of 2013 you were*. Free h & r block tax filing . Free h & r block tax filing . Free h & r block tax filing THEN file a return if your gross income** was at least. Free h & r block tax filing . Free h & r block tax filing . Free h & r block tax filing Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. Free h & r block tax filing ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Free h & r block tax filing It also includes gains, but not losses, reported on Form 8949 or Schedule D. Free h & r block tax filing Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Free h & r block tax filing But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Free h & r block tax filing Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Free h & r block tax filing If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Free h & r block tax filing *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Free h & r block tax filing Gross income. Free h & r block tax filing   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. Free h & r block tax filing If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. Free h & r block tax filing The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Free h & r block tax filing A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Free h & r block tax filing For more information about community property, see Publication 555, Community Property. Free h & r block tax filing   For more information on what to include in gross income, see chapter 2. Free h & r block tax filing Self-employed persons. Free h & r block tax filing    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. Free h & r block tax filing   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. Free h & r block tax filing Then, to this figure, you add any income from investments and from incidental or outside operations or sources. Free h & r block tax filing See Publication 334, Tax Guide for Small Business, for more information. Free h & r block tax filing Dependents. Free h & r block tax filing   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. Free h & r block tax filing See Publication 501. Free h & r block tax filing Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. Free h & r block tax filing If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. Free h & r block tax filing You also have other duties, such as notifying the IRS that you are acting as the personal representative. Free h & r block tax filing Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. Free h & r block tax filing When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. Free h & r block tax filing If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. Free h & r block tax filing ” For more information, see Publication 559, Survivors, Executors, and Administrators. Free h & r block tax filing Surviving spouse. Free h & r block tax filing   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. Free h & r block tax filing After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. Free h & r block tax filing For more information about each of these filing statuses, see Publication 501. Free h & r block tax filing   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. Free h & r block tax filing You can, however, file a joint return with your new spouse. Free h & r block tax filing In that case, the filing status of your deceased spouse for his or her final return is married filing separately. Free h & r block tax filing The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). Free h & r block tax filing Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. Free h & r block tax filing For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. Free h & r block tax filing Prev  Up  Next   Home   More Online Publications