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 Tax Extension Filing

How Do I File State Taxes1040x IrsFreetaxFree Turbotax 2012 Download1040nr Ez OnlineIrs Ez Tax Form1040ez Form 2013Www Irs Gov FormspubsFree 1040x Filing OnlineMilitary Onesource Turbotax1040 Ez Tax Form2009 1040 Forms2012 1040ez FormH And R Block Online FilingTurbotax 2011 Sign2012 Tax FilingHr Block Online TaxRefile Taxes1040ez ComH And R FreeH&rblock ComHow To Fill Out A 1040ez FormFree File State TaxesAmending 2011 TaxesIrs 1040ez 2011 FormTurbo Tax File 2012Hr Block Tax CutFree File1040 Long FormUs Government Form 1040xTaxes For Military1040ez 20121040ez Form For 2012Filing Taxes For FreeTax Form 1040ez Year 2013Filing State Tax ReturnsIncome Tax Software 2012Free Efile State TaxesNeed To File 2006 Tax ReturnHow Do You File An Amended Tax Return

Free Tax Extension Filing

Free tax extension filing 6. Free tax extension filing   How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax extension filing Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Ohio Attorney Generals Office

Website: Ohio Attorney Generals Office (Ohio attorney general website)

Address: Ohio Attorney Generals Office
Consumer Protection Section
30 E. Broad St., 14th Floor
Columbus, OH 43215-3400

Phone Number: 614-466-4986

Toll-free: 1-800-282-0515

Back to Top

County Consumer Protection Offices

Summit County Office of Consumer Affairs

Website: Summit County Office of Consumer Affairs

Address: Summit County Office of Consumer Affairs
175 S. Main St., Suite 209
Akron, OH 44308

Phone Number: 330-643-2879

Cuyahoga County Department of Consumer Affairs

Website: Cuyahoga County Department of Consumer Affairs

Address: Cuyahoga County Department of Consumer Affairs
5398 1/2 Northfield Rd.
Maple Heights, OH 44137

Phone Number: 216-443-7035

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Financial Institutions
Consumer Complaints

77 S. High St., 21st Floor
Columbus, OH 43215-6120

Phone Number: 614-728-8400

Toll-free: 1-866-278-0003

TTY: 1-800-750-0750

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Office of Consumer Affairs
50 W. Town St., 3rd Floor
Suite 300
Columbus, OH 43215

Phone Number: 614-644-2673

Toll-free: 1-800-686-1526
1-800-686-1527 (Fraud Hotline) 1-800-686-1527 (Fraud Hotline)

TTY: 614-644-3745

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Securities
77 S. High St.
22nd Floor
Columbus, OH 43215-6131

Phone Number: 614-644-7381

Toll-free: 1-800-788-1194 (Investor Protection Hotline)

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Consumers' Counsel

Website: Consumers' Counsel

Address: Consumers' Counsel
10 W. Broad St., Suite 1800
Columbus, OH 43215-3485

Phone Number: 614-466-8574

Toll-free: 1-877-742-5622 (OH)

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
180 E. Broad St.
Columbus, OH 43215

Phone Number: 614-466-3292

Toll-free: 1-800-686-7826 (OH)

TTY: 1-800-686-1570 (OH)

Back to Top

The Free Tax Extension Filing

Free tax extension filing 1. Free tax extension filing   Canceled Debts Table of Contents General RulesForm 1099-C Discounts and loan modifications Sales or other dispositions (such as foreclosures and repossessions) Abandonments Stockholder debt This chapter discusses the tax treatment of canceled debts. Free tax extension filing General Rules Generally, if a debt for which you are personally liable is forgiven or discharged for less than the full amount owed, the debt is considered canceled in whatever amount it remained unpaid. Free tax extension filing There are exceptions to this rule, discussed under Exceptions , later. Free tax extension filing Generally, you must include the canceled debt in your income. Free tax extension filing However, you may be able to exclude the canceled debt. Free tax extension filing See Exclusions , later. Free tax extension filing Example. Free tax extension filing John owed $1,000 to Mary. Free tax extension filing Mary agreed to accept and John paid $400 in satisfaction of the entire debt. Free tax extension filing John has canceled debt of $600. Free tax extension filing Example. Free tax extension filing Margaret owed $1,000 to Henry. Free tax extension filing Henry and Margaret agreed that Margaret would provide Henry with services (instead of money) in full satisfaction of the debt. Free tax extension filing Margaret does not have canceled debt. Free tax extension filing Instead, she has income from services. Free tax extension filing A debt includes any indebtedness: For which you are liable, or Subject to which you hold property. Free tax extension filing Debt for which you are personally liable is recourse debt. Free tax extension filing All other debt is nonrecourse debt. Free tax extension filing If you are not personally liable for the debt, you do not have ordinary income from the cancellation of debt unless you retain the collateral and either: The lender offers a discount for the early payment of the debt, or The lender agrees to a loan modification that results in the reduction of the principal balance of the debt. Free tax extension filing See Discounts and loan modifications , later. Free tax extension filing However, upon the disposition of the property securing a nonrecourse debt, the amount realized includes the entire unpaid amount of the debt, not just the FMV of the property. Free tax extension filing As a result, you may realize a gain or loss if the outstanding debt immediately before the disposition is more or less than your adjusted basis in the property. Free tax extension filing For more details on figuring your gain or loss, see chapter 2 of this publication or see Publication 544. Free tax extension filing There are several exceptions and exclusions that may result in part or all of a canceled debt being nontaxable. Free tax extension filing See Exceptions and Exclusions, later. Free tax extension filing You must report any taxable canceled debt as ordinary income on: Form 1040 or Form 1040NR, line 21, if the debt is a nonbusiness debt; Schedule C (Form 1040), line 6 (or Schedule C-EZ (Form 1040), line 1), if the debt is related to a nonfarm sole proprietorship; Schedule E (Form 1040), line 3, if the debt is related to nonfarm rental of real property; Form 4835, line 6, if the debt is related to a farm rental activity for which you use Form 4835 to report farm rental income based on crops or livestock produced by a tenant; or Schedule F (Form 1040), line 8, if the debt is farm debt and you are a farmer. Free tax extension filing Form 1099-C If you receive a Form 1099-C, that means an applicable entity has reported an identifiable event to the IRS regarding a debt you owe. Free tax extension filing The identifiable event may be an actual cancellation of the debt or it may be an event the applicable entity is required, solely for purposes of reporting to the IRS, to treat as a cancellation of debt. Free tax extension filing For information on the reasons an applicable entity files Form 1099-C, see Identifiable event codes, later. Free tax extension filing Unless you meet one of the exceptions or exclusions discussed later, this canceled debt is ordinary income and must be reported on the appropriate form discussed above. Free tax extension filing An applicable entity includes: A federal government agency, A financial institution, A credit union, and Any organization a significant trade or business of which is lending money. Free tax extension filing Identifiable event codes. Free tax extension filing    Box 6 of Form 1099-C should indicate the reason the creditor filed this form. Free tax extension filing The codes shown in box 6 are explained below. Free tax extension filing Also see the chart after the explanation for a quick reference guide for the codes used in Box 6. Free tax extension filing Note. Free tax extension filing Codes A through G and I identify specific occurrences resulting from an actual discharge of indebtedness. Free tax extension filing However, Code H, Expiration of nonpayment testing period, does not necessarily identify an actual discharge of indebtedness. Free tax extension filing Code A — Bankruptcy. Free tax extension filing Code A is used to identify cancellation of debt as a result of a title 11 bankruptcy case. Free tax extension filing See Bankruptcy , later. Free tax extension filing Code B — Other judicial debt relief. Free tax extension filing Code B is used to identify cancellation of debt as a result of a receivership, foreclosure, or similar federal or state court proceeding other than bankruptcy. Free tax extension filing Code C — Statute of limitations or expiration of deficiency period. Free tax extension filing Code C is used to identify cancellation of debt either when the statute of limitations for collecting the debt expires or when the statutory period for filing a claim or beginning a deficiency judgment proceeding expires. Free tax extension filing In the case of the expiration of a statute of limitations, an identifiable event occurs only if and when your affirmative defense of the statute of limitations is upheld in a final judgment or decision in a judicial proceeding, and the period for appealing the judgment or decision has expired. Free tax extension filing Code D — Foreclosure election. Free tax extension filing Code D is used to identify cancellation of debt when the creditor elects foreclosure remedies that statutorily end or bar the creditor's right to pursue collection of the debt. Free tax extension filing This event applies to a mortgage lender or holder who is barred from pursuing debt collection after a power of sale in the mortgage or deed of trust is exercised. Free tax extension filing Code E — Debt relief from probate or similar proceeding. Free tax extension filing Code E is used to identify cancellation of debt as a result of a probate court or similar legal proceeding. Free tax extension filing Code F — By agreement. Free tax extension filing Code F is used to identify cancellation of debt as a result of an agreement between the creditor and the debtor to cancel the debt at less than full consideration. Free tax extension filing Code G — Decision or policy to discontinue collection. Free tax extension filing Code G is used to identify cancellation of debt as a result of a decision or a defined policy of the creditor to discontinue collection activity and cancel the debt. Free tax extension filing For purposes of this identifiable event, a defined policy includes both a written policy and the creditor's established business practice. Free tax extension filing Code H — Expiration of nonpayment testing period. Free tax extension filing Code H is used to indicate that the creditor has not received a payment on the debt during a testing period ending on December 31, 2013. Free tax extension filing The testing period is a 36-month period increased by the number of months the creditor was prevented from engaging in collection activity by a stay in bankruptcy or similar bar under state or local law. Free tax extension filing This identifiable event applies only for a creditor that is a financial institution or credit union (and certain of their subsidiaries), the Federal Deposit Insurance Corporation (FDIC), Resolution Trust Corporation (RTC), National Credit Union Administration (NCUA), and other Federal executive agencies. Free tax extension filing Expiration of the nonpayment testing period does not necessarily result from an actual discharge of indebtedness. Free tax extension filing Code I — Other actual discharge before identifiable event. Free tax extension filing Code I is used to identify an actual cancellation of debt that occurs before any of the identifiable events described in codes A through H. Free tax extension filing Form 1099-C Reference Guide for Box 6 Identifiable Event Codes A Bankruptcy B Other judicial debt relief C Statute of limitations or expiration of deficiency period D Foreclosure election E Debt relief from probate or similar proceeding F By agreement G Decision or policy to discontinue collection H Expiration of nonpayment testing period I Other actual discharge before identifiable event Even if you did not receive a Form 1099-C, you must report canceled debt as gross income on your tax return unless one of the exceptions or exclusions described later applies. Free tax extension filing Amount of canceled debt. Free tax extension filing    The amount in box 2 of Form 1099-C may represent some or all of the debt that has been canceled or treated as canceled. Free tax extension filing The amount in box 2 will include principal and may include interest and other nonprincipal amounts (such as fees or penalties). Free tax extension filing Unless you meet one of the exceptions or exclusions discussed later, the amount of the debt that has been canceled is ordinary income and must be reported on the appropriate form as discussed earlier. Free tax extension filing Interest included in canceled debt. Free tax extension filing    If any interest is included in the amount of canceled debt in box 2, it will be shown in box 3. Free tax extension filing Whether the interest portion of the canceled debt must be included in your income depends on whether the interest would be deductible if you paid it. Free tax extension filing See Deductible Debt under Exceptions, later. Free tax extension filing Persons who each receive a Form 1099-C showing the full amount of debt. Free tax extension filing    If you and another person were jointly and severally liable for a canceled debt, each of you may get a Form 1099-C showing the entire amount of the canceled debt. Free tax extension filing However, you may not have to report that entire amount as income. Free tax extension filing The amount, if any, you must report depends on all the facts and circumstances, including: State law, The amount of debt proceeds each person received, How much of any interest deduction from the debt was claimed by each person, How much of the basis of any co-owned property bought with the debt proceeds was allocated to each co-owner, and Whether the canceled debt qualifies for any of the exceptions or exclusions described in this publication. Free tax extension filing See Example 3 under Insolvency, later. Free tax extension filing Discounts and loan modifications If a lender discounts (reduces) the principal balance of a loan because you pay it off early, or agrees to a loan modification (a “workout”) that includes a reduction in the principal balance of a loan, the amount of the discount or the amount of principal reduction is canceled debt. Free tax extension filing However, if the debt is nonrecourse and you did not retain the collateral, you do not have cancellation of the debt income. Free tax extension filing The amount of the canceled debt must be included in income unless one of the exceptions or exclusions described later applies. Free tax extension filing For more details, see Exceptions and Exclusions, later. Free tax extension filing Sales or other dispositions (such as foreclosures and repossessions) Recourse debt. Free tax extension filing   If you owned property that was subject to a recourse debt in excess of the FMV of the property, the lender's foreclosure or repossession of the property is treated as a sale or disposition of the property by you and may result in your realization of gain or loss. Free tax extension filing The gain or loss on the disposition of the property is measured by the difference between the FMV of the property at the time of the disposition and your adjusted basis (usually your cost) in the property. Free tax extension filing The character of the gain or loss (such as ordinary or capital) is determined by the character of the property. Free tax extension filing If the lender forgives all or part of the amount of the debt in excess of the FMV of the property, the cancellation of the excess debt may result in ordinary income. Free tax extension filing The ordinary income from the cancellation of debt (the excess of the canceled debt over the FMV of the property) must be included in your gross income reported on your tax return unless one of the exceptions or exclusions described later applies. Free tax extension filing For more details, see Exceptions and Exclusions, later. Free tax extension filing Nonrecourse debt. Free tax extension filing   If you owned property that was subject to a nonrecourse debt in excess of the FMV of the property, the lender's foreclosure on the property does not result in ordinary income from the cancellation of debt. Free tax extension filing The entire amount of the nonrecourse debt is treated as an amount realized on the disposition of the property. Free tax extension filing The gain or loss on the disposition of the property is measured by the difference between the total amount realized (the entire amount of the nonrecourse debt plus the amount of cash and the FMV of any property received) and your adjusted basis in the property. Free tax extension filing The character of the gain or loss is determined by the character of the property. Free tax extension filing More information. Free tax extension filing    See Publications 523, 544, and 551, and chapter 2 of this publication for more details. Free tax extension filing Abandonments Recourse debt. Free tax extension filing   If you abandon property that secures a debt for which you are personally liable (recourse debt) and the debt is canceled, you will realize ordinary income equal to the canceled debt. Free tax extension filing You must report this income on your tax return unless one of the exceptions or exclusions described later applies. Free tax extension filing For more details, see Exceptions and Exclusions, later. Free tax extension filing This income is separate from any amount realized from the abandonment of the property. Free tax extension filing For more details, see chapter 3. Free tax extension filing Nonrecourse debt. Free tax extension filing   If you abandon property that secures a debt for which you are not personally liable (nonrecourse debt), you may realize gain or loss but will not have cancellation of indebtedness income. Free tax extension filing Stockholder debt If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution. Free tax extension filing For more information, see Publication 542, Corporations. Free tax extension filing Prev  Up  Next   Home   More Online Publications