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Free tax forms 17. Free tax forms   Individual Retirement Arrangements (IRAs) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? What's New Traditional IRA contribution and deduction limit. Free tax forms  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Free tax forms If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Free tax forms For more information, see How Much Can Be Contributed? later. Free tax forms Roth IRA contribution limit. Free tax forms  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Free tax forms If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Free tax forms However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Free tax forms For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? later. Free tax forms Modified AGI limit for traditional IRA contributions increased. Free tax forms  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Free tax forms If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Free tax forms If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Free tax forms See How Much Can You Deduct , later. Free tax forms Modified AGI limit for Roth IRA contributions increased. Free tax forms  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Free tax forms Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Free tax forms You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Free tax forms Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Free tax forms You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Free tax forms Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Free tax forms You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Free tax forms See Can You Contribute to a Roth IRA , later. Free tax forms Net Investment Income Tax. Free tax forms   For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan including IRAs (for example; 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Free tax forms However, these distributions are taken into account when determining the modified adjusted gross income threshold. Free tax forms Distributions from a nonqualified retirement plan are included in net investment income. Free tax forms See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Free tax forms Name change. Free tax forms  All spousal IRAs have been renamed Kay Bailey Hutchison Spousal IRAs. Free tax forms There are no changes to the rules regarding these IRAs. Free tax forms See Kay Bailey Hutchison Spousal IRA Limit , later, for more information. Free tax forms Reminders 2014 limits. Free tax forms   You can find information about the 2014 contribution and AGI limits in Publication 590. Free tax forms Contributions to both traditional and Roth IRAs. Free tax forms   For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in Roth IRAs, later. Free tax forms Statement of required minimum distribution. Free tax forms  If a minimum distribution from your IRA is required, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the required minimum distribution to you, or offer to calculate it for you. Free tax forms The report or offer must include the date by which the amount must be distributed. Free tax forms The report is due January 31 of the year in which the minimum distribution is required. Free tax forms It can be provided with the year-end fair market value statement that you normally get each year. Free tax forms No report is required for IRAs of owners who have died. Free tax forms IRA interest. Free tax forms  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. Free tax forms Tax on your traditional IRA is generally deferred until you take a distribution. Free tax forms Do not report this interest on your tax return as tax-exempt interest. Free tax forms Form 8606. Free tax forms   To designate contributions as nondeductible, you must file Form 8606, Nondeductible IRAs. Free tax forms The term “50 or older” is used several times in this chapter. Free tax forms It refers to an IRA owner who is age 50 or older by the end of the tax year. Free tax forms Introduction An individual retirement arrangement (IRA) is a personal savings plan that gives you tax advantages for setting aside money for your retirement. Free tax forms This chapter discusses the following topics. Free tax forms The rules for a traditional IRA (any IRA that is not a Roth or SIMPLE IRA). Free tax forms The Roth IRA, which features nondeductible contributions and tax-free distributions. Free tax forms Simplified Employee Pensions (SEPs) and Savings Incentive Match Plans for Employees (SIMPLEs) are not discussed in this chapter. Free tax forms For more information on these plans and employees' SEP IRAs and SIMPLE IRAs that are part of these plans, see Publications 560 and 590. Free tax forms For information about contributions, deductions, withdrawals, transfers, rollovers, and other transactions, see Publication 590. Free tax forms Useful Items - You may want to see: Publication 560 Retirement Plans for Small Business 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts 8606 Nondeductible IRAs Traditional IRAs In this chapter, the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. Free tax forms ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. Free tax forms Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. Free tax forms Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. Free tax forms What is compensation?   Generally, compensation is what you earn from working. Free tax forms Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services. Free tax forms The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). Free tax forms   Scholarship and fellowship payments are compensation for this purpose only if shown in box 1 of Form W-2. Free tax forms   Compensation also includes commissions and taxable alimony and separate maintenance payments. Free tax forms Self-employment income. Free tax forms   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deductible part of your self-employment tax. Free tax forms   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. Free tax forms Nontaxable combat pay. Free tax forms   For IRA purposes, if you were a member of the U. Free tax forms S. Free tax forms Armed Forces, your compensation includes any nontaxable combat pay you receive. Free tax forms What is not compensation?   Compensation does not include any of the following items. Free tax forms Earnings and profits from property, such as rental income, interest income, and dividend income. Free tax forms Pension or annuity income. Free tax forms Deferred compensation received (compensation payments postponed from a past year). Free tax forms Income from a partnership for which you do not provide services that are a material income-producing factor. Free tax forms Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. Free tax forms Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. Free tax forms When and How Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. Free tax forms However, the time for making contributions for any year is limited. Free tax forms See When Can Contributions Be Made , later. Free tax forms You can open different kinds of IRAs with a variety of organizations. Free tax forms You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. Free tax forms You can also open an IRA through your stockbroker. Free tax forms Any IRA must meet Internal Revenue Code requirements. Free tax forms Kinds of traditional IRAs. Free tax forms   Your traditional IRA can be an individual retirement account or annuity. Free tax forms It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. Free tax forms How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. Free tax forms These limits and other rules are explained below. Free tax forms Community property laws. Free tax forms   Except as discussed later under Kay Bailey Hutchison Spousal IRA limit , each spouse figures his or her limit separately, using his or her own compensation. Free tax forms This is the rule even in states with community property laws. Free tax forms Brokers' commissions. Free tax forms   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. Free tax forms Trustees' fees. Free tax forms   Trustees' administrative fees are not subject to the contribution limit. Free tax forms Qualified reservist repayments. Free tax forms   If you are (or were) a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions you received. Free tax forms You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Free tax forms To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or similar arrangement. Free tax forms   For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1 of Publication 590. Free tax forms Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. Free tax forms (See Roth IRAs, later. Free tax forms ) General limit. Free tax forms   For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts. Free tax forms $5,500 ($6,500 if you are 50 or older). Free tax forms Your taxable compensation (defined earlier) for the year. Free tax forms This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. Free tax forms (See Nondeductible Contributions , later. Free tax forms ) Qualified reservist repayments do not affect this limit. Free tax forms Example 1. Free tax forms Betty, who is 34 years old and single, earned $24,000 in 2013. Free tax forms Her IRA contributions for 2013 are limited to $5,500. Free tax forms Example 2. Free tax forms John, an unmarried college student working part time, earned $3,500 in 2013. Free tax forms His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. Free tax forms Kay Bailey Hutchison Spousal IRA limit. Free tax forms   For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following amounts. Free tax forms $5,500 ($6,500 if you are 50 or older). Free tax forms The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. Free tax forms Your spouse's IRA contribution for the year to a traditional IRA. Free tax forms Any contribution for the year to a Roth IRA on behalf of your spouse. Free tax forms This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is 50 or older, or $13,000 if both of you are 50 or older). Free tax forms When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). Free tax forms Contributions must be in the form of money (cash, check, or money order). Free tax forms Property cannot be contributed. Free tax forms Contributions must be made by due date. Free tax forms   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. Free tax forms Age 70½ rule. Free tax forms   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. Free tax forms   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. Free tax forms If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. Free tax forms Designating year for which contribution is made. Free tax forms   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. Free tax forms If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). Free tax forms Filing before a contribution is made. Free tax forms   You can file your return claiming a traditional IRA contribution before the contribution is actually made. Free tax forms Generally, the contribution must be made by the due date of your return, not including extensions. Free tax forms Contributions not required. Free tax forms   You do not have to contribute to your traditional IRA for every tax year, even if you can. Free tax forms How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if it applies). Free tax forms However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. Free tax forms See Limit If Covered by Employer Plan , later. Free tax forms You may be able to claim a credit for contributions to your traditional IRA. Free tax forms For more information, see chapter 37. Free tax forms Trustees' fees. Free tax forms   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. Free tax forms However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). Free tax forms See chapter 28. Free tax forms Brokers' commissions. Free tax forms   Brokers' commissions are part of your IRA contribution and, as such, are deductible subject to the limits. Free tax forms Full deduction. Free tax forms   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older in 2013). Free tax forms 100% of your compensation. Free tax forms This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. Free tax forms Kay Bailey Hutchison Spousal IRA. Free tax forms   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of the following amounts. Free tax forms $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older in 2013). Free tax forms The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. Free tax forms The IRA deduction for the year of the spouse with the greater compensation. Free tax forms Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. Free tax forms Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. Free tax forms This limit is reduced by any contributions to a 501(c)(18) plan on behalf of the spouse with the lesser compensation. Free tax forms Note. Free tax forms If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. Free tax forms After a divorce or legal separation, you can deduct only contributions to your own IRA. Free tax forms Your deductions are subject to the rules for single individuals. Free tax forms Covered by an employer retirement plan. Free tax forms   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. Free tax forms This is discussed later under Limit If Covered by Employer Plan . Free tax forms Limits on the amount you can deduct do not affect the amount that can be contributed. Free tax forms See Nondeductible Contributions , later. Free tax forms Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. Free tax forms The “Retirement plan” box should be checked if you were covered. Free tax forms Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered by an Employer Plan , later. Free tax forms If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. Free tax forms Federal judges. Free tax forms   For purposes of the IRA deduction, federal judges are covered by an employer retirement plan. Free tax forms For Which Year(s) Are You Covered by an Employer Plan? Special rules apply to determine the tax years for which you are covered by an employer plan. Free tax forms These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. Free tax forms Tax year. Free tax forms   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. Free tax forms For almost all people, the tax year is the calendar year. Free tax forms Defined contribution plan. Free tax forms   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. Free tax forms   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. Free tax forms Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. Free tax forms Defined benefit plan. Free tax forms   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. Free tax forms This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. Free tax forms   A defined benefit plan is any plan that is not a defined contribution plan. Free tax forms Defined benefit plans include pension plans and annuity plans. Free tax forms No vested interest. Free tax forms   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. Free tax forms Situations in Which You Are Not Covered by an Employer Plan Unless you are covered under another employer plan, you are not covered by an employer plan if you are in one of the situations described below. Free tax forms Social security or railroad retirement. Free tax forms   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. Free tax forms Benefits from a previous employer's plan. Free tax forms   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. Free tax forms Reservists. Free tax forms   If the only reason you participate in a plan is because you are a member of a reserve unit of the armed forces, you may not be covered by the plan. Free tax forms You are not covered by the plan if both of the following conditions are met. Free tax forms The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Free tax forms You did not serve more than 90 days on active duty during the year (not counting duty for training). Free tax forms Volunteer firefighters. Free tax forms   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. Free tax forms You are not covered by the plan if both of the following conditions are met. Free tax forms The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Free tax forms Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. Free tax forms Limit If Covered by Employer Plan If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. Free tax forms Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. Free tax forms These amounts vary depending on your filing status. Free tax forms To determine if your deduction is subject to phaseout, you must determine your modified adjusted gross income (AGI) and your filing status. Free tax forms See Filing status and Modified adjusted gross income (AGI) , later. Free tax forms Then use Table 17-1 or 17-2 to determine if the phaseout applies. Free tax forms Social security recipients. Free tax forms   Instead of using Table 17-1 or Table 17-2, use the worksheets in Appendix B of Publication 590 if, for the year, all of the following apply. Free tax forms You received social security benefits. Free tax forms You received taxable compensation. Free tax forms Contributions were made to your traditional IRA. Free tax forms You or your spouse was covered by an employer retirement plan. Free tax forms Use those worksheets to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. Free tax forms Deduction phaseout. Free tax forms   If you were covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI as shown in Table 17-1. Free tax forms Table 17-1. Free tax forms Effect of Modified AGI1 on Deduction if You Are Covered by Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Free tax forms IF your filing status is. Free tax forms . Free tax forms . Free tax forms   AND your modified AGI is. Free tax forms . Free tax forms . Free tax forms   THEN you can take. Free tax forms . Free tax forms . Free tax forms single   or  head of household   $59,000 or less   a full deduction. Free tax forms   more than $59,000 but less than $69,000   a partial deduction. Free tax forms   $69,000 or more   no deduction. Free tax forms married filing jointly   or  qualifying widow(er)   $95,000 or less   a full deduction. Free tax forms   more than $95,000 but less than $115,000   a partial deduction. Free tax forms   $115,000 or more   no deduction. Free tax forms married filing separately2   less than $10,000   a partial deduction. Free tax forms   $10,000 or more   no deduction. Free tax forms 1Modified AGI (adjusted gross income). Free tax forms See Modified adjusted gross income (AGI) . Free tax forms 2If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” column). Free tax forms If your spouse is covered. Free tax forms   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 17-2. Free tax forms Filing status. Free tax forms   Your filing status depends primarily on your marital status. Free tax forms For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. Free tax forms If you need more information on filing status, see chapter 2. Free tax forms Lived apart from spouse. Free tax forms   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. Free tax forms Table 17-2. Free tax forms Effect of Modified AGI1 on Deduction if You Are NOT Covered by Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Free tax forms IF your filing status is. Free tax forms . Free tax forms . Free tax forms   AND your modified AGI is. Free tax forms . Free tax forms . Free tax forms   THEN you can take. Free tax forms . Free tax forms . Free tax forms single, head of household, or qualifying widow(er)   any amount   a full deduction. Free tax forms married filing jointly or separately with a spouse who is not covered by a plan at work   any amount   a full deduction. Free tax forms married filing jointly with a spouse who is covered by a plan at work   $178,000 or less   a full deduction. Free tax forms   more than $178,000 but less than $188,000   a partial deduction. Free tax forms   $188,000 or more   no deduction. Free tax forms married filing separately with a spouse who is covered by a plan at work2   less than $10,000   a partial deduction. Free tax forms   $10,000 or more   no deduction. Free tax forms 1Modified AGI (adjusted gross income). Free tax forms See Modified adjusted gross income (AGI) . Free tax forms 2You are entitled to the full deduction if you did not live with your spouse at any time during the year. Free tax forms Modified adjusted gross income (AGI). Free tax forms   How you figure your modified AGI depends on whether you are filing Form 1040 or Form 1040A. Free tax forms If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Publication 590. Free tax forms You may be able to use Worksheet 17-1 to figure your modified AGI. Free tax forms    Do not assume that your modified AGI is the same as your compensation. Free tax forms Your modified AGI may include income in addition to your compensation (discussed earlier), such as interest, dividends, and income from IRA distributions. Free tax forms Form 1040. Free tax forms   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following eight amounts. Free tax forms IRA deduction. Free tax forms Student loan interest deduction. Free tax forms Tuition and fees deduction. Free tax forms Domestic production activities deduction. Free tax forms Foreign earned income exclusion. Free tax forms Foreign housing exclusion or deduction. Free tax forms Exclusion of qualified savings bond interest shown on Form 8815, Exclusion of Interest From Series EE and I U. Free tax forms S. Free tax forms Savings Bonds Issued After 1989. Free tax forms Exclusion of employer-provided adoption benefits shown on Form 8839, Qualified Adoption Expenses. Free tax forms This is your modified AGI. Free tax forms Form 1040A. Free tax forms   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Free tax forms IRA deduction. Free tax forms Student loan interest deduction. Free tax forms Tuition and fees deduction. Free tax forms Exclusion of qualified savings bond interest shown on Form 8815. Free tax forms This is your modified AGI. Free tax forms Both contributions for 2013 and distributions in 2013. Free tax forms   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. Free tax forms You received distributions in 2013 from one or more traditional IRAs. Free tax forms You made contributions to a traditional IRA for 2013. Free tax forms Some of those contributions may be nondeductible contributions. Free tax forms If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. Free tax forms To do this, you can use Worksheet 1-5, Figuring the Taxable Part of Your IRA Distribution, in Publication 590. Free tax forms   If at least one of the above does not apply, figure your modified AGI using Worksheet 17-1, later. Free tax forms    How to figure your reduced IRA deduction. Free tax forms   You can figure your reduced IRA deduction for either Form 1040 or Form 1040A by using the worksheets in chapter 1 of Publication 590. Free tax forms Also, the instructions for Form 1040 and Form 1040A include similar worksheets that you may be able to use instead. Free tax forms Worksheet 17-1. Free tax forms Figuring Your Modified AGI Use this worksheet to figure your modified adjusted gross income for traditional IRA purposes. Free tax forms 1. Free tax forms Enter your adjusted gross income (AGI) from Form 1040, line 38, or Form 1040A, line 22, figured without taking into account the amount from Form 1040, line 32, or Form 1040A, line 17 1. Free tax forms   2. Free tax forms Enter any student loan interest deduction from Form 1040, line 33, or Form 1040A, line 18 2. Free tax forms   3. Free tax forms Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. Free tax forms   4. Free tax forms Enter any domestic production activities deduction from Form 1040, line 35 4. Free tax forms   5. Free tax forms Enter any foreign earned income and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. Free tax forms   6. Free tax forms Enter any foreign housing deduction from Form 2555, line 50 6. Free tax forms   7. Free tax forms Enter any excludable savings bond interest from Form 8815, line 14 7. Free tax forms   8. Free tax forms Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. Free tax forms   9. Free tax forms Add lines 1 through 8. Free tax forms This is your Modified AGI for traditional IRA purposes 9. Free tax forms   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. Free tax forms If you file Form 1040A, enter your IRA deduction on line 17. Free tax forms You cannot deduct IRA contributions on Form 1040EZ. Free tax forms Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. Free tax forms The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Free tax forms Example. Free tax forms Mike is 28 years old and single. Free tax forms In 2013, he was covered by a retirement plan at work. Free tax forms His salary was $57,312. Free tax forms His modified AGI was $70,000. Free tax forms Mike made a $5,500 IRA contribution for 2013. Free tax forms Because he was covered by a retirement plan and his modified AGI was over $69,000, he cannot deduct his $5,500 IRA contribution. Free tax forms He must designate this contribution as a nondeductible contribution by reporting it on Form 8606, as explained next. Free tax forms Form 8606. Free tax forms   To designate contributions as nondeductible, you must file Form 8606. Free tax forms   You do not have to designate a contribution as nondeductible until you file your tax return. Free tax forms When you file, you can even designate otherwise deductible contributions as nondeductible. Free tax forms   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. Free tax forms A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. Free tax forms In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. Free tax forms See Form 8606 under Distributions Fully or Partly Taxable, later. Free tax forms Failure to report nondeductible contributions. Free tax forms   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated as deductible contributions when withdrawn. Free tax forms All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. Free tax forms Penalty for overstatement. Free tax forms   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. Free tax forms Penalty for failure to file Form 8606. Free tax forms   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. Free tax forms    Tax on earnings on nondeductible contributions. Free tax forms   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. Free tax forms See When Can You Withdraw or Use IRA Assets , later. Free tax forms Cost basis. Free tax forms   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. Free tax forms Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. Free tax forms Inherited IRAs If you inherit a traditional IRA, you are called a beneficiary. Free tax forms A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. Free tax forms Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. Free tax forms Inherited from spouse. Free tax forms   If you inherit a traditional IRA from your spouse, you generally have the following three choices. Free tax forms You can: Treat it as your own IRA by designating yourself as the account owner. Free tax forms Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (section 403(b) plan), or Deferred compensation plan of a state or local government (section 457 plan). Free tax forms Treat yourself as the beneficiary rather than treating the IRA as your own. Free tax forms Treating it as your own. Free tax forms   You will be considered to have chosen to treat the IRA as your own if: Contributions (including rollover contributions) are made to the inherited IRA, or You do not take the required minimum distribution for a year as a beneficiary of the IRA. Free tax forms You will only be considered to have chosen to treat the IRA as your own if: You are the sole beneficiary of the IRA, and You have an unlimited right to withdraw amounts from it. Free tax forms   However, if you receive a distribution from your deceased spouse's IRA, you can roll that distribution over into your own IRA within the 60-day time limit, as long as the distribution is not a required distribution, even if you are not the sole beneficiary of your deceased spouse's IRA. Free tax forms Inherited from someone other than spouse. Free tax forms   If you inherit a traditional IRA from anyone other than your deceased spouse, you cannot treat the inherited IRA as your own. Free tax forms This means that you cannot make any contributions to the IRA. Free tax forms It also means you cannot roll over any amounts into or out of the inherited IRA. Free tax forms However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of you as beneficiary. Free tax forms For more information, see the discussion of inherited IRAs under Rollover From One IRA Into Another, later. Free tax forms Can You Move Retirement Plan Assets? You can transfer, tax free, assets (money or property) from other retirement plans (including traditional IRAs) to a traditional IRA. Free tax forms You can make the following kinds of transfers. Free tax forms Transfers from one trustee to another. Free tax forms Rollovers. Free tax forms Transfers incident to a divorce. Free tax forms Transfers to Roth IRAs. Free tax forms   Under certain conditions, you can move assets from a traditional IRA or from a designated Roth account to a Roth IRA. Free tax forms You can also move assets from a qualified retirement plan to a Roth IRA. Free tax forms See Can You Move Amounts Into a Roth IRA? under Roth IRAs, later. Free tax forms Trustee-to-Trustee Transfer A transfer of funds in your traditional IRA from one trustee directly to another, either at your request or at the trustee's request, is not a rollover. Free tax forms Because there is no distribution to you, the transfer is tax free. Free tax forms Because it is not a rollover, it is not affected by the 1-year waiting period required between rollovers, discussed later under Rollover From One IRA Into Another . Free tax forms For information about direct transfers to IRAs from retirement plans other than IRAs, see Can You Move Retirement Plan Assets? in chapter 1 and Can You Move Amounts Into a Roth IRA? in chapter 2 of Publication 590. Free tax forms Rollovers Generally, a rollover is a tax-free distribution to you of cash or other assets from one retirement plan that you contribute (roll over) to another retirement plan. Free tax forms The contribution to the second retirement plan is called a “rollover contribution. Free tax forms ” Note. Free tax forms An amount rolled over tax free from one retirement plan to another is generally includible in income when it is distributed from the second plan. Free tax forms Kinds of rollovers to a traditional IRA. Free tax forms   You can roll over amounts from the following plans into a traditional IRA: A traditional IRA, An employer's qualified retirement plan for its employees, A deferred compensation plan of a state or local government (section 457 plan), or A tax-sheltered annuity plan (section 403(b) plan). Free tax forms Treatment of rollovers. Free tax forms   You cannot deduct a rollover contribution, but you must report the rollover distribution on your tax return as discussed later under Reporting rollovers from IRAs and under Reporting rollovers from employer plans . Free tax forms Kinds of rollovers from a traditional IRA. Free tax forms   You may be able to roll over, tax free, a distribution from your traditional IRA into a qualified plan. Free tax forms These plans include the federal Thrift Savings Fund (for federal employees), deferred compensation plans of state or local governments (section 457 plans), and tax-sheltered annuity plans (section 403(b) plans). Free tax forms The part of the distribution that you can roll over is the part that would otherwise be taxable (includible in your income). Free tax forms Qualified plans may, but are not required to, accept such rollovers. Free tax forms Time limit for making a rollover contribution. Free tax forms   You generally must make the rollover contribution by the 60th day after the day you receive the distribution from your traditional IRA or your employer's plan. Free tax forms The IRS may waive the 60-day requirement where the failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. Free tax forms For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Free tax forms Extension of rollover period. Free tax forms   If an amount distributed to you from a traditional IRA or a qualified employer retirement plan is a frozen deposit at any time during the 60-day period allowed for a rollover, special rules extend the rollover period. Free tax forms For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Free tax forms More information. Free tax forms   For more information on rollovers, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Free tax forms Rollover From One IRA Into Another You can withdraw, tax free, all or part of the assets from one traditional IRA if you reinvest them within 60 days in the same or another traditional IRA. Free tax forms Because this is a rollover, you cannot deduct the amount that you reinvest in an IRA. Free tax forms Waiting period between rollovers. Free tax forms   Generally, if you make a tax-free rollover of any part of a distribution from a traditional IRA, you cannot, within a 1-year period, make a tax-free rollover of any later distribution from that same IRA. Free tax forms You also cannot make a tax-free rollover of any amount distributed, within the same 1-year period, from the IRA into which you made the tax-free rollover. Free tax forms   The 1-year period begins on the date you receive the IRA distribution, not on the date you roll it over into an IRA. Free tax forms Example. Free tax forms You have two traditional IRAs, IRA-1 and IRA-2. Free tax forms You make a tax-free rollover of a distribution from IRA-1 into a new traditional IRA (IRA-3). Free tax forms You cannot, within 1 year of the distribution from IRA-1, make a tax-free rollover of any distribution from either IRA-1 or IRA-3 into another traditional IRA. Free tax forms However, the rollover from IRA-1 into IRA-3 does not prevent you from making a tax-free rollover from IRA-2 into any other traditional IRA. Free tax forms This is because you have not, within the last year, rolled over, tax free, any distribution from IRA-2 or made a tax-free rollover into IRA-2. Free tax forms Exception. Free tax forms   For an exception for distributions from failed financial institutions, see Rollover From One IRA Into Another under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Free tax forms Partial rollovers. Free tax forms   If you withdraw assets from a traditional IRA, you can roll over part of the withdrawal tax free and keep the rest of it. Free tax forms The amount you keep will generally be taxable (except for the part that is a return of nondeductible contributions). Free tax forms The amount you keep may be subject to the 10% additional tax on early distributions, discussed later under What Acts Result in Penalties or Additional Taxes? . Free tax forms Required distributions. Free tax forms   Amounts that must be distributed during a particular year under the required distribution rules (discussed later) are not eligible for rollover treatment. Free tax forms Inherited IRAs. Free tax forms   If you inherit a traditional IRA from your spouse, you generally can roll it over, or you can choose to make the inherited IRA your own. Free tax forms See Treating it as your own , earlier. Free tax forms Not inherited from spouse. Free tax forms   If you inherit a traditional IRA from someone other than your spouse, you cannot roll it over or allow it to receive a rollover contribution. Free tax forms You must withdraw the IRA assets within a certain period. Free tax forms For more information, see When Must You Withdraw Assets? in chapter 1 of Publication 590. Free tax forms Reporting rollovers from IRAs. Free tax forms   Report any rollover from one traditional IRA to the same or another traditional IRA on lines 15a and 15b, Form 1040, or lines 11a and 11b, Form 1040A, as follows. Free tax forms   Enter the total amount of the distribution on Form 1040, line 15a, or Form 1040A, line 11a. Free tax forms If the total amount on Form 1040, line 15a, or Form 1040A, line 11a, was rolled over, enter zero on Form 1040, line 15b, or Form 1040A, line 11b. Free tax forms If the total distribution was not rolled over, enter the taxable portion of the part that was not rolled over on Form 1040, line 15b, or Form 1040A, line 11b. Free tax forms Put “Rollover” next to Form 1040, line 15b, or Form 1040A, line 11b. Free tax forms See your tax return instructions. Free tax forms   If you rolled over the distribution into a qualified plan (other than an IRA) or you make the rollover in 2014, attach a statement explaining what you did. Free tax forms Rollover From Employer's Plan Into an IRA You can roll over into a traditional IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan; Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). Free tax forms A qualified plan is one that meets the requirements of the Internal Revenue Code. Free tax forms Eligible rollover distribution. Free tax forms   Generally, an eligible rollover distribution is any distribution of all or part of the balance to your credit in a qualified retirement plan except the following. Free tax forms A required minimum distribution (explained later under When Must You Withdraw IRA Assets? (Required Minimum Distributions) ). Free tax forms A hardship distribution. Free tax forms Any of a series of substantially equal periodic distributions paid at least once a year over: Your lifetime or life expectancy, The lifetimes or life expectancies of you and your beneficiary, or A period of 10 years or more. Free tax forms Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or of excess annual additions and any allocable gains. Free tax forms A loan treated as a distribution because it does not satisfy certain requirements either when made or later (such as upon default), unless the participant's accrued benefits are reduced (offset) to repay the loan. Free tax forms Dividends on employer securities. Free tax forms The cost of life insurance coverage. Free tax forms Any nontaxable amounts that you roll over into your traditional IRA become part of your basis (cost) in your IRAs. Free tax forms To recover your basis when you take distributions from your IRA, you must complete Form 8606 for the year of the distribution. Free tax forms See Form 8606 under Distributions Fully or Partly Taxable, later. Free tax forms Rollover by nonspouse beneficiary. Free tax forms   A direct transfer from a deceased employee's qualified pension, profit-sharing, or stock bonus plan; annuity plan; tax-sheltered annuity (section 403(b)) plan; or governmental deferred compensation (section 457) plan to an IRA set up to receive the distribution on your behalf can be treated as an eligible rollover distribution if you are the designated beneficiary of the plan and not the employee's spouse. Free tax forms The IRA is treated as an inherited IRA. Free tax forms For more information about inherited IRAs, see Inherited IRAs , earlier. Free tax forms Reporting rollovers from employer plans. Free tax forms    Enter the total distribution (before income tax or other deductions were withheld) on Form 1040, line 16a, or Form 1040A, line 12a. Free tax forms This amount should be shown in box 1 of Form 1099-R. Free tax forms From this amount, subtract any contributions (usually shown in box 5 of Form 1099-R) that were taxable to you when made. Free tax forms From that result, subtract the amount that was rolled over either directly or within 60 days of receiving the distribution. Free tax forms Enter the remaining amount, even if zero, on Form 1040, line 16b, or Form 1040A, line 12b. Free tax forms Also, enter "Rollover" next to Form 1040, line 16b, or Form 1040A, line 12b. Free tax forms Transfers Incident to Divorce If an interest in a traditional IRA is transferred from your spouse or former spouse to you by a divorce or separate maintenance decree or a written document related to such a decree, the interest in the IRA, starting from the date of the transfer, is treated as your IRA. Free tax forms The transfer is tax free. Free tax forms For detailed information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Free tax forms Converting From Any Traditional IRA to a Roth IRA Allowable conversions. Free tax forms   You can withdraw all or part of the assets from a traditional IRA and reinvest them (within 60 days) in a Roth IRA. Free tax forms The amount that you withdraw and timely contribute (convert) to the Roth IRA is called a conversion contribution. Free tax forms If properly (and timely) rolled over, the 10% additional tax on early distributions will not apply. Free tax forms However, a part or all of the conversion contribution from your traditional IRA is included in your gross income. Free tax forms Required distributions. Free tax forms   You cannot convert amounts that must be distributed from your traditional IRA for a particular year (including the calendar year in which you reach age 70½) under the required distribution rules (discussed later). Free tax forms Income. Free tax forms   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. Free tax forms These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. Free tax forms   You do not include in gross income any part of a distribution from a traditional IRA that is a return of your basis, as discussed later. Free tax forms   You must file Form 8606 to report 2013 conversions from traditional, SEP, or SIMPLE IRAs to a Roth IRA in 2013 (unless you recharacterized the entire amount) and to figure the amount to include in income. Free tax forms   If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Free tax forms See chapter 4. Free tax forms Recharacterizations You may be able to treat a contribution made to one type of IRA as having been made to a different type of IRA. Free tax forms This is called recharacterizing the contribution. Free tax forms See Can You Move Retirement Plan Assets? in chapter 1 of Publication 590 for more detailed information. Free tax forms How to recharacterize a contribution. Free tax forms   To recharacterize a contribution, you generally must have the contribution transferred from the first IRA (the one to which it was made) to the second IRA in a trustee-to-trustee transfer. Free tax forms If the transfer is made by the due date (including extensions) for your tax return for the year during which the contribution was made, you can elect to treat the contribution as having been originally made to the second IRA instead of to the first IRA. Free tax forms If you recharacterize your contribution, you must do all three of the following. Free tax forms Include in the transfer any net income allocable to the contribution. Free tax forms If there was a loss, the net income you must transfer may be a negative amount. Free tax forms Report the recharacterization on your tax return for the year during which the contribution was made. Free tax forms Treat the contribution as having been made to the second IRA on the date that it was actually made to the first IRA. Free tax forms No deduction allowed. Free tax forms   You cannot deduct the contribution to the first IRA. Free tax forms Any net income you transfer with the recharacterized contribution is treated as earned in the second IRA. Free tax forms Required notifications. Free tax forms   To recharacterize a contribution, you must notify both the trustee of the first IRA (the one to which the contribution was actually made) and the trustee of the second IRA (the one to which the contribution is being moved) that you have elected to treat the contribution as having been made to the second IRA rather than the first. Free tax forms You must make the notifications by the date of the transfer. Free tax forms Only one notification is required if both IRAs are maintained by the same trustee. Free tax forms The notification(s) must include all of the following information. Free tax forms The type and amount of the contribution to the first IRA that is to be recharacterized. Free tax forms The date on which the contribution was made to the first IRA and the year for which it was made. Free tax forms A direction to the trustee of the first IRA to transfer in a trustee-to-trustee transfer the amount of the contribution and any net income (or loss) allocable to the contribution to the trustee of the second IRA. Free tax forms The name of the trustee of the first IRA and the name of the trustee of the second IRA. Free tax forms Any additional information needed to make the transfer. Free tax forms Reporting a recharacterization. Free tax forms   If you elect to recharacterize a contribution to one IRA as a contribution to another IRA, you must report the recharacterization on your tax return as directed by Form 8606 and its instructions. Free tax forms You must treat the contribution as having been made to the second IRA. Free tax forms When Can You Withdraw or Use IRA Assets? There are rules limiting use of your IRA assets and distributions from it. Free tax forms Violation of the rules generally results in additional taxes in the year of violation. Free tax forms See What Acts Result in Penalties or Additional Taxes , later. Free tax forms Contributions returned before the due date of return. Free tax forms   If you made IRA contributions in 2013, you can withdraw them tax free by the due date of your return. Free tax forms If you have an extension of time to file your return, you can withdraw them tax free by the extended due date. Free tax forms You can do this if, for each contribution you withdraw, both of the following conditions apply. Free tax forms You did not take a deduction for the contribution. Free tax forms You withdraw any interest or other income earned on the contribution. Free tax forms You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. Free tax forms If there was a loss, the net income earned on the contribution may be a negative amount. Free tax forms Note. Free tax forms To calculate the amount you must withdraw, see Worksheet 1-4 under When Can You Withdraw or Use Assets? in chapter 1 of Publication 590. Free tax forms Earnings includible in income. Free tax forms   You must include in income any earnings on the contributions you withdraw. Free tax forms Include the earnings in income for the year in which you made the contributions, not in the year in which you withdraw them. Free tax forms Generally, except for any part of a withdrawal that is a return of nondeductible contributions (basis), any withdrawal of your contributions after the due date (or extended due date) of your return will be treated as a taxable distribution. Free tax forms Excess contributions can also be recovered tax free as discussed under What Acts Result in Penalties or Additional Taxes?, later. Free tax forms    Early distributions tax. Free tax forms   The 10% additional tax on distributions made before you reach age 59½ does not apply to these tax-free withdrawals of your contributions. Free tax forms However, the distribution of interest or other income must be reported on Form 5329 and, unless the distribution qualifies as an exception to the age 59½ rule, it will be subject to this tax. Free tax forms When Must You Withdraw IRA Assets? (Required Minimum Distributions) You cannot keep funds in a traditional IRA indefinitely. Free tax forms Eventually they must be distributed. Free tax forms If there are no distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required. Free tax forms See Excess Accumulations (Insufficient Distributions) , later. Free tax forms The requirements for distributing IRA funds differ depending on whether you are the IRA owner or the beneficiary of a decedent's IRA. Free tax forms Required minimum distribution. Free tax forms   The amount that must be distributed each year is referred to as the required minimum distribution. Free tax forms Required distributions not eligible for rollover. Free tax forms   Amounts that must be distributed (required minimum distributions) during a particular year are not eligible for rollover treatment. Free tax forms IRA owners. Free tax forms   If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach age 70½. Free tax forms April 1 of the year following the year in which you reach age 70½ is referred to as the required beginning date. Free tax forms Distributions by the required beginning date. Free tax forms   You must receive at least a minimum amount for each year starting with the year you reach age 70½ (your 70½ year). Free tax forms If you do not (or did not) receive that minimum amount in your 70½ year, then you must receive distributions for your 70½ year by April 1 of the next year. Free tax forms   If an IRA owner dies after reaching age 70½, but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning date. Free tax forms Even if you begin receiving distributions before you attain age 70½, you must begin calculating and receiving required minimum distributions by your required beginning date. Free tax forms Distributions after the required beginning date. Free tax forms   The required minimum distribution for any year after the year you turn 70½ must be made by December 31 of that later year. Free tax forms    Beneficiaries. Free tax forms   If you are the beneficiary of a decedent's traditional IRA, the requirements for distributions from that IRA generally depend on whether the IRA owner died before or after the required beginning date for distributions. Free tax forms More information. Free tax forms   For more information, including how to figure your minimum required distribution each year and how to figure your required distribution if you are a beneficiary of a decedent's IRA, see When Must You Withdraw Assets? in chapter 1 of Publication 590. Free tax forms Are Distributions Taxable? In general, distributions from a traditional IRA are taxable in the year you receive them. Free tax forms Exceptions. Free tax forms   Exceptions to distributions from traditional IRAs being taxable in the year you receive them are: Rollovers, Qualified charitable distributions (QCD), discussed later, Tax-free withdrawals of contributions, discussed earlier, and The return of nondeductible contributions, discussed later under Distributions Fully or Partly Taxable . Free tax forms    Although a conversion of a traditional IRA is considered a rollover for Roth IRA purposes, it is not an exception to the rule that distributions from a traditional IRA are taxable in the year you receive them. Free tax forms Conversion distributions are includible in your gross income subject to this rule and the special rules for conversions explained in Converting From Any Traditional IRA Into a Roth IRA under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Free tax forms Qualified charitable distributions (QCD). Free tax forms   A QCD is generally a nontaxable distribution made directly by the trustee of your IRA to an organization eligible to receive tax-deductible contributions. Free tax forms Special rules apply if you made a qualified charitable distribution in January 2013 that you elected to treat as made in 2012. Free tax forms See Qualified Charitable Distributions in Publication 590 for more information. Free tax forms Ordinary income. Free tax forms   Distributions from traditional IRAs that you include in income are taxed as ordinary income. Free tax forms No special treatment. Free tax forms   In figuring your tax, you cannot use the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement plans. Free tax forms Distributions Fully or Partly Taxable Distributions from your traditional IRA may be fully or partly taxable, depending on whether your IRA includes any nondeductible contributions. Free tax forms Fully taxable. Free tax forms   If only deductible contributions were made to your traditional IRA (or IRAs, if you have more than one), you have no basis in your IRA. Free tax forms Because you have no basis in your IRA, any distributions are fully taxable when received. Free tax forms See Reporting taxable distributions on your return , later. Free tax forms Partly taxable. Free tax forms    If you made nondeductible contributions or rolled over any after-tax amounts to any of your traditional IRAs, you have a cost basis (investment in the contract) equal to the amount of those contributions. Free tax forms These nondeductible contributions are not taxed when they are distributed to you. Free tax forms They are a return of your investment in your IRA. Free tax forms   Only the part of the distribution that represents nondeductible contributions and rolled over after-tax amounts (your cost basis) is tax free. Free tax forms If nondeductible contributions have been made or after-tax amounts have been rolled over to your IRA, distributions consist partly of nondeductible contributions (basis) and partly of deductible contributions, earnings, and gains (if there are any). Free tax forms Until all of your basis has been distributed, each distribution is partly nontaxable and partly taxable. Free tax forms Form 8606. Free tax forms   You must complete Form 8606 and attach it to your return if you receive a distribution from a traditional IRA and have ever made nondeductible contributions or rolled over after-tax amounts to any of your traditional IRAs. Free tax forms Using the form, you will figure the nontaxable distributions for 2013 and your total IRA basis for 2013 and earlier years. Free tax forms Note. Free tax forms If you are required to file Form 8606, but you are not required to file an income tax return, you still must file Form 8606. Free tax forms Send it to the IRS at the time and place you would otherwise file an income tax return. Free tax forms Distributions reported on Form 1099-R. Free tax forms   If you receive a distribution from your traditional IRA, you will receive Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free tax forms , or a similar statement. Free tax forms IRA distributions are shown in boxes 1 and 2a of Form 1099-R. Free tax forms A number or letter code in box 7 tells you what type of distribution you received from your IRA. Free tax forms Withholding. Free tax forms   Federal income tax is withheld from distributions from traditional IRAs unless you choose not to have tax withheld. Free tax forms See chapter 4. Free tax forms IRA distributions delivered outside the United States. Free tax forms   In general, if you are a U. Free tax forms S. Free tax forms citizen or resident alien and your home address is outside the United States or its possessions, you cannot choose exemption from withholding on distributions from your traditional IRA. Free tax forms Reporting taxable distributions on your return. Free tax forms    Report fully taxable distributions, including early distributions on Form 1040, line 15b, or Form 1040A, line 11b (no entry is required on Form 1040, line 15a, or Form 1040A, line 11a). Free tax forms If only part of the distribution is taxable, enter the total amount on Form 1040, line 15a, or Form 1040A, line 11a, and the taxable part on Form 1040, line 15b, or Form 1040A, line 11b. Free tax forms You cannot report distributions on Form 1040EZ. Free tax forms What Acts Result in Penalties or Additional Taxes? The tax advantages of using traditional IRAs for retirement savings can be offset by additional taxes and penalties if you do not follow the rules. Free tax forms There are additions to the regular tax for using your IRA funds in prohibited transactions. Free tax forms There are also additional taxes for the following activities. Free tax forms Investing in collectibles. Free tax forms Making excess contributions. Free tax forms Taking early distributions. Free tax forms Allowing excess amounts to accumulate (failing to take required distributions). Free tax forms There are penalties for overstating the amount of nondeductible contributions and for failure to file a Form 8606, if required. Free tax forms Prohibited Transactions Generally, a prohibited transaction is any improper use of your traditional IRA by you, your beneficiary, or any disqualified person. Free tax forms Disqualified persons include your fiduciary and members of your family (spouse, ancestor, lineal descendent, and any spouse of a lineal descendent). Free tax forms The following are examples of prohibited transactions with a traditional IRA. Free tax forms Borrowing money from it. Free tax forms Selling property to it. Free tax forms Receiving unreasonable compensation for managing it. Free tax forms Using it as security for a loan. Free tax forms Buying property for personal use (present or future) with IRA funds. Free tax forms Effect on an IRA account. Free tax forms   Generally, if you or your beneficiary engages in a prohibited transaction in connection with your traditional IRA account at any time during the year, the account stops being an IRA as of the first day of that year. Free tax forms Effect on you or your beneficiary. Free tax forms   If your account stops being an IRA because you or your beneficiary engaged in a prohibited transaction, the account is treated as distributing all its assets to you at their fair market values on the first day of the year. Free tax forms If the total of those values is more than your basis in the IRA, you will have a taxable gain that is includible in your income. Free tax forms For information on figuring your gain and reporting it in income, see Are Distributions Taxable , earlier. Free tax forms The distribution may be subject to additional taxes or penalties. Free tax forms Taxes on prohibited transactions. Free tax forms   If someone other than the owner or beneficiary of a traditional IRA engages in a prohibited transaction, that person may be liable for certain taxes. Free tax forms In general, there is a 15% tax on the amount of the prohibited transaction and a 100% additional tax if the transaction is not corrected. Free tax forms More information. Free tax forms   For more information on prohibited transactions, see What Acts Result in Penalties or Additional Taxes? in chapter 1 of Publication 590. Free tax forms Investment in Collectibles If your traditional IRA invests in collectibles, the amount invested is considered distributed to you in the year invested. Free tax forms You may have to pay the 10% additional tax on early distributions, discussed later. Free tax forms Collectibles. Free tax forms   These include: Artworks, Rugs, Antiques, Metals, Gems, Stamps, Coins, Alcoholic beverages, and Certain other tangible personal property. Free tax forms Exception. Free tax forms    Your IRA can invest in one, one-half, one-quarter, or one-tenth ounce U. Free tax forms S. Free tax forms gold coins, or one-ounce silver coins minted by the Treasury Department. Free tax forms It can also invest in certain platinum coins and certain gold, silver, palladium, and platinum bullion. Free tax forms Excess Contributions Generally, an excess contribution is the amount contributed to your traditional IRA(s) for the year that is more than the smaller of: The maximum deductible amount for the year. Free tax forms For 2013, this is $5,500 ($6,500 if you are 50 or older), or Your taxable compensation for the year. Free tax forms Tax on excess contributions. Free tax forms   In general, if the excess contributions for a year are not withdrawn by the date your return for the year is due (including extensions), you are subject to a 6% tax. Free tax forms You must pay the 6% tax each year on excess amounts that remain in your traditional IRA at the end of your tax year. Free tax forms The tax cannot be more than 6% of the combined value of all your IRAs as of the end of your tax year. Free tax forms Excess contributions withdrawn by due date of return. Free tax forms   You will not have to pay the 6% tax if you withdraw an excess contribution made during a tax year and you also withdraw interest or other income earned on the excess contribution. Free tax forms You must complete your withdrawal by the date your tax return for that year is due, including extensions. Free tax forms How to treat withdrawn contributions. Free tax forms   Do not include in your gross income an excess contribution that you withdraw from your traditional IRA before your tax return is due if both the following conditions are met. Free tax forms No deduction was allowed for the excess contribution. Free tax forms You withdraw the interest or other income earned on the excess contribution. Free tax forms You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. Free tax forms If there was a loss, the net income you must withdraw may be a negative amount. Free tax forms How to treat withdrawn interest or other income. Free tax forms   You must include in your gross income the interest or other income that was earned on the excess contribution. Free tax forms Report it on your return for the year in which the excess contribution was made. Free tax forms Your withdrawal of interest or other income may be subject to an additional 10% tax on early distributions, discus
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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

Example for a return beginning with an alpha character:
To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
Find forms that begin with:
 
Numbers
 
 1   2   3   4   5   7   8  9
 
     
  Alpha's C   S   W

 


Note: Some addresses may not match a particular instruction booklet or publication. This is due to changes being made after the publication was printed. This site will reflect the most current Where to File Addresses for use during Calendar Year 2013.


Other Resources

Where to File Addresses for Taxpayers and Tax Professionals by State 

 

Page Last Reviewed or Updated: 09-Dec-2013

The Free Tax Forms

Free tax forms Index Symbols 1231 property sale, Sale of property interest. Free tax forms 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Free tax forms 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Free tax forms 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Free tax forms 501(c)(3) organizations, Student loans. Free tax forms 529 program, Qualified tuition program (QTP). Free tax forms 83(b) election, How to make the choice. Free tax forms A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Free tax forms Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Free tax forms Accrual method taxpayers, Prepaid income. 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Free tax forms Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Free tax forms Back pay, award for, Back pay awards. Free tax forms Backup withholding Barter exchange transactions, Backup withholding. Free tax forms Bankruptcy Canceled debt not deemed to be income, Excluded debt. Free tax forms Barter income, Bartering Below-market loans, Below-market loans. Free tax forms Bequest for services, Bequest for services. Free tax forms Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Free tax forms Black lung benefit payments, Black lung benefit payments. Free tax forms Bonuses, Bonuses and awards. Free tax forms , Employee awards or bonuses. Free tax forms Breach of contract Damages as income, Court awards and damages. Free tax forms Bribes, Bribes. Free tax forms Business expenses Reimbursements, Allowances and reimbursements. Free tax forms Business income, Business and Investment Income, More information. Free tax forms C Cafeteria plans, Cafeteria plans. Free tax forms Campaign contributions, Campaign contributions. Free tax forms Campus lodging, Qualified campus lodging. Free tax forms , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Free tax forms Capital gains Recoveries, Capital gains. Free tax forms , Capital gains. Free tax forms Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Free tax forms Incentive stock options (ISOs), Incentive stock options (ISOs). Free tax forms Sale of personal property, Sale of personal items. Free tax forms Car (see Vehicle, employer-provided) Car pools, Car pools. Free tax forms Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 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Free tax forms Colleges and universities Faculty lodging, Faculty lodging. Free tax forms Scholarships and fellowships, Scholarships and fellowships. Free tax forms Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Free tax forms Workers', Workers' Compensation Compensatory damages, Other compensation. Free tax forms , Court awards and damages. Free tax forms Constructive receipt of income, Constructively received income. Free tax forms Copyrights Infringement damages, Court awards and damages. Free tax forms Royalties, Copyrights and patents. Free tax forms Corporate directors, Corporate director. Free tax forms Cost-of-living allowances, Government cost-of-living allowances. Free tax forms Court awards, Court awards and damages. Free tax forms (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Free tax forms Credits Recoveries, refiguring of unused credits, Unused tax credits. Free tax forms , Unused tax credits. Free tax forms Currency transactions, foreign, Foreign currency transactions. Free tax forms D Damages from lawsuits, Court awards and damages. Free tax forms Back pay awards, Back pay awards. Free tax forms Breach of contract, Court awards and damages. Free tax forms Compensatory damages, Other compensation. Free tax forms , Court awards and damages. Free tax forms Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Free tax forms Punitive damages, Court awards and damages. Free tax forms Daycare providers, Childcare providers. Free tax forms (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Free tax forms De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Free tax forms (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Free tax forms Nonrecourse debts, Mortgage relief upon sale or other disposition. Free tax forms Recourse, Mortgage relief upon sale or other disposition. Free tax forms Stockholder's, Stockholder debt. Free tax forms Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Free tax forms Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Free tax forms , Nonqualified deferred compensation plans of nonqualified entities. Free tax forms Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Free tax forms Differential wage payments, Differential wage payments. Free tax forms Armed forces, Differential wage payments. Free tax forms Directors' fees, Corporate director. Free tax forms Disability Military, Disability. Free tax forms Pensions, Disability Pensions Workers' compensation, Disability pension. Free tax forms Person with, Persons with disabilities. Free tax forms Unemployment compensation, paid as substitute for, Types of unemployment compensation. Free tax forms Disaster relief Disaster mitigation payments, Disaster mitigation payments. Free tax forms Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Free tax forms Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Free tax forms Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Free tax forms Mortgage loan for early payment, Discounted mortgage loan. Free tax forms Dividends Restricted stock, Dividends received on restricted stock. Free tax forms Divorced taxpayers Stock options exercised incident to divorce, Tax form. Free tax forms Down payment assistance, Down payment assistance. Free tax forms E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Free tax forms Educational institutions Faculty lodging, Faculty lodging. Free tax forms Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Free tax forms Tax Counseling for the Elderly, Volunteer tax counseling. Free tax forms Election precinct officials, Election precinct official. Free tax forms Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Free tax forms , Catch-up contributions. Free tax forms Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Free tax forms Increased limit for last 3 years prior to retirement age, Increased limit. Free tax forms Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Free tax forms Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Free tax forms Emotional distress damages, Emotional distress. Free tax forms Employee achievement awards, Employee achievement award. Free tax forms Employee awards or bonuses, Employee awards or bonuses. Free tax forms Employee compensation, Employee Compensation, Inherited property not substantially vested. Free tax forms Fringe benefits, Fringe Benefits, Special valuation rules. Free tax forms Restricted property, Restricted Property, Inherited property not substantially vested. Free tax forms Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Free tax forms Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Free tax forms Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Free tax forms Employment Abroad, Employment abroad. Free tax forms Agency fees, Employment agency fees. Free tax forms Contracts Severance pay for cancellation of, Severance pay. Free tax forms Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Free tax forms Conservation Subsidies, Energy conservation subsidies. Free tax forms Utility rebates, Utility rebates. Free tax forms Estate income, Estate and trust income. Free tax forms Estimated tax Unemployment compensation, Tax withholding. Free tax forms Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Free tax forms Expected inheritance, Expected inheritance. Free tax forms Expenses paid by another, Expenses paid by another. Free tax forms Exxon Valdez settlement, Exxon Valdez settlement income. Free tax forms Eligible retirement plan, Contributions to eligible retirement plan. Free tax forms Income averaging, Income averaging. Free tax forms Legal expenses, Legal expenses. Free tax forms Reporting requirement-statement, Statement. Free tax forms F Faculty lodging, Faculty lodging. Free tax forms Fair market value (FMV), Fair market value. Free tax forms Stock options, Grant of option. Free tax forms Farming Qualified farm debt, cancellation of, Excluded debt. Free tax forms Federal employees Accrued leave payment, Accrued leave payment. Free tax forms Cost-of-living allowances, Government cost-of-living allowances. Free tax forms Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Free tax forms Federal income tax Refunds, Federal income tax refund. Free tax forms Fees for services, Fees for services. Free tax forms Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Free tax forms FICA withholding Foreign employers, U. Free tax forms S. Free tax forms citizens working for in U. Free tax forms S. Free tax forms , Social security and Medicare taxes. Free tax forms Paid by employer, Social security and Medicare taxes paid by employer. Free tax forms Fiduciaries Fees for services, Fees for services. Free tax forms , Personal representatives. Free tax forms Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Free tax forms No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Free tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. Free tax forms Foreign Currency transactions, Foreign currency transactions. Free tax forms Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Free tax forms Income, Reminders Service, Service-connected disability. Free tax forms Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Free tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Free tax forms Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Free tax forms Repayment of commissions paid in advance, Advance commissions and other earnings. Free tax forms Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Free tax forms Personal property rental, reporting income from, Reporting business income and expenses. Free tax forms Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Free tax forms Personal property rental, reporting income from, Reporting business income and expenses. Free tax forms Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Free tax forms Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Free tax forms Royalties, Royalties Form 1040A Recoveries, Where to report. Free tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Free tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Free tax forms Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Free tax forms , Estate and trust income. Free tax forms Form 1065 Partnership return, Partnership return. Free tax forms Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Free tax forms , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Free tax forms Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Free tax forms , Backup withholding. Free tax forms Form 1099-C Cancellation of debt, Form 1099-C. Free tax forms Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Free tax forms Form 1099-G State tax refunds, State tax refund. Free tax forms Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Free tax forms Stock options exercised incident to divorce, Tax form. Free tax forms Form 1099-R Charitable gift annuities, Charitable gift annuities. Free tax forms Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Free tax forms Surrender of life insurance policy for cash, Surrender of policy for cash. Free tax forms Form 1120-POL Political organizations, Campaign contributions. Free tax forms Form 1120S S corporation return, S corporation return. Free tax forms Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Free tax forms , Schedule K-1 (Form 1120S). Free tax forms Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Free tax forms Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Free tax forms Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Free tax forms Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Free tax forms Form SSA-1099 Social security benefit statement, Form SSA-1099. Free tax forms Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Free tax forms Accrued leave payment at time of retirement or resignation, Accrued leave payment. Free tax forms Back pay awards, Back pay awards. Free tax forms Bonuses or awards, Bonuses and awards. Free tax forms Elective deferrals, reporting by employer, Reporting by employer. Free tax forms Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Free tax forms Stock options from employers, Tax form. Free tax forms Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Free tax forms Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Free tax forms Form W-9 Request for taxpayer identification number, Backup withholding. Free tax forms Foster care, Foster care providers. Free tax forms Foster Grandparent Program, National Senior Service Corps programs. Free tax forms Found property, Found property. Free tax forms Free tax services, Free help with your tax return. Free tax forms Fringe benefits, Fringe Benefits, Special valuation rules. Free tax forms Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Free tax forms Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Free tax forms Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Free tax forms Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Free tax forms Vehicle, Employer-provided vehicles. Free tax forms Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Free tax forms G Gambling winnings and losses, Gambling winnings. Free tax forms Gas Royalties from, Oil, gas, and minerals. Free tax forms Gifts, Gifts and inheritances. Free tax forms Holiday gifts from employer, Holiday gifts. Free tax forms Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Free tax forms Group-term life insurance Worksheets, Figuring the taxable cost. Free tax forms , Worksheet 1. Free tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Free tax forms H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Free tax forms Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Free tax forms Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Free tax forms Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Free tax forms Savings account, Health savings accounts (HSA). Free tax forms Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Free tax forms Hobby losses, Hobby losses. Free tax forms Holding period requirement, Holding period requirement. Free tax forms Holiday gifts, Holiday gifts. Free tax forms Holocaust victims restitution, Holocaust victims restitution. Free tax forms Home, sale of, Sale of home. Free tax forms Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Free tax forms Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Free tax forms Income Assigned, Assignment of income. Free tax forms Business and investment, Business and Investment Income, More information. Free tax forms Constructive receipt of, Constructively received income. Free tax forms Estate and trust, Estate and trust income. Free tax forms Foreign employers, Foreign Employer Illegal, Illegal activities. Free tax forms Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Free tax forms S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Free tax forms Indian money account, Indian money account litigation settlement. Free tax forms Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Free tax forms Inherited IRA, Inherited pension or IRA. Free tax forms Inheritance, Gifts and inheritances. Free tax forms IRA, Inherited pension or IRA. Free tax forms Property not substantially vested, Inherited property not substantially vested. Free tax forms Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Free tax forms Insurance Credit card, Credit card insurance. Free tax forms Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Free tax forms Frozen deposits, Interest on frozen deposits. Free tax forms Mortgage refunds, Mortgage interest refund. Free tax forms Option on insurance, Interest option on insurance. Free tax forms Recovery amounts, Interest on recovery. Free tax forms Savings bond, Interest on qualified savings bonds. Free tax forms State and local government obligations, Interest on state and local government obligations. Free tax forms Interference with business operations Damages as income, Court awards and damages. Free tax forms International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Free tax forms Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Free tax forms IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Free tax forms Itemized deductions Limited, Itemized deductions limited. Free tax forms Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Free tax forms Joint returns Social security benefits or railroad retirement payments, Joint return. Free tax forms Joint state/local tax return Recoveries, Joint state or local income tax return. Free tax forms Jury duty pay, Jury duty. Free tax forms K Kickbacks, Kickbacks. Free tax forms L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Free tax forms Dues, Union benefits and dues. Free tax forms Strike and lockout benefits, Strike and lockout benefits. Free tax forms Unemployment benefits paid from, Payments by a union. Free tax forms Last day of tax year, income received on, Constructively received income. Free tax forms Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Free tax forms Life insurance Employer-owned, Employer-owned life insurance contract. Free tax forms Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Free tax forms Loans, Discounted mortgage loan. Free tax forms (see also Mortgage) Below-market, Below-market loans. Free tax forms Student, Student loans. Free tax forms Lockout benefits, Strike and lockout benefits. Free tax forms Lodging Campus lodging, Qualified campus lodging. Free tax forms , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Free tax forms Replacement housing payments, Replacement housing payments. Free tax forms Long-term care insurance, Long-term care coverage. Free tax forms , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Free tax forms Lump-sum distributions Survivor benefits, Lump-sum payments. Free tax forms M Manufacturer incentive payments, Manufacturer incentive payments. Free tax forms Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Free tax forms Medical Care reimbursements, Reimbursement for medical care. Free tax forms Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Free tax forms Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Free tax forms Benefits, Medicare. Free tax forms Tax paid by employer, Social security and Medicare taxes paid by employer. Free tax forms Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Free tax forms Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Free tax forms 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Free tax forms Discounted loan, Discounted mortgage loan. Free tax forms Interest refund, Mortgage interest refund. Free tax forms Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Free tax forms Relief, Mortgage relief upon sale or other disposition. Free tax forms Motor vehicle, employer-provided, Employer-provided vehicles. Free tax forms Moving expenses Reimbursements, Allowances and reimbursements. Free tax forms , Moving expense reimbursements. Free tax forms MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Free tax forms N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Free tax forms National Senior Service Corps, National Senior Service Corps programs. Free tax forms No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Free tax forms Nobel prize, Pulitzer, Nobel, and similar prizes. Free tax forms Nonrecourse debt, Mortgage relief upon sale or other disposition. Free tax forms Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Free tax forms Notary fees, Notary public. Free tax forms Notes received for services, Note received for services. 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