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Free tax preparation sites IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. Free tax preparation sites   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. Free tax preparation sites 25% of an eligible employee's compensation. Free tax preparation sites $40,000 (subject to cost-of-living adjustments after 2002). Free tax preparation sites Deduction limit. Free tax preparation sites   For years beginning after 2001, the following changes apply to the SEP deduction limit. Free tax preparation sites Elective deferrals (SARSEPs). Free tax preparation sites   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. Free tax preparation sites Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. Free tax preparation sites Definition of compensation. Free tax preparation sites    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. Free tax preparation sites More information. Free tax preparation sites   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. Free tax preparation sites 403(b) Plans Figuring catch-up contributions. Free tax preparation sites   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. Free tax preparation sites Qualified retirement plans. Free tax preparation sites 403(b) plans. Free tax preparation sites Simplified employee pensions (SEP). Free tax preparation sites SIMPLE plans. Free tax preparation sites   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. Free tax preparation sites For 2002, the limit is $1,000. Free tax preparation sites Rollovers to and from 403(b) plans. Free tax preparation sites   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Free tax preparation sites This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Free tax preparation sites Years of service for church employees and ministers. Free tax preparation sites   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Free tax preparation sites Prior law required church employees and ministers to figure years of service separately for each employer. Free tax preparation sites   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. Free tax preparation sites Foreign missionaries. Free tax preparation sites   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. Free tax preparation sites More information. Free tax preparation sites   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Free tax preparation sites Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. Free tax preparation sites For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Free tax preparation sites The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). Free tax preparation sites More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). Free tax preparation sites Prev  Up  Next   Home   More Online Publications
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Contact the U.S. Congress and the White House

How to contact government officials.

Contact Your Representative in the U.S. Congress

You can send an e-mail to your elected officials using the websites for the U.S. House of Representatives or the U.S. Senate.  If you don’t know how to find the website of your Representative or Senator, here’s how to find it:

1. Identify Your Representatives in the U.S. Congress

2. Visit Your Representative's Website

Click the name of the elected official you want to contact.  This will take you to their website.

3. Type Your Message

Look for the “Contact” link on the website, and click on it to find a web form to send your message.

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Contact a Member of Congress that Does Not Represent You

If you want to send a message to an official who does not represent you, you can:

  • Send a message to the Representative or Senator that represents you, and ask his or her office to forward it for you.
  • Go to the website for the member of Congress you wish to contact to find a postal address and mail a letter.
  • Call the United States Capitol switchboard at 1-202-224-3121.  The switchboard operator will connect you with the office you request.

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Contact the White House

Visit the White House website to send questions, comments, or concerns, to the President or his staff.

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The Free Tax Preparation Sites

Free tax preparation sites 3. Free tax preparation sites   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. Free tax preparation sites This chapter explains the limits and rules for deducting the costs of gifts. Free tax preparation sites $25 limit. Free tax preparation sites   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. Free tax preparation sites A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. Free tax preparation sites   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. Free tax preparation sites This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. Free tax preparation sites   If you and your spouse both give gifts, both of you are treated as one taxpayer. Free tax preparation sites It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. Free tax preparation sites If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. Free tax preparation sites Example. Free tax preparation sites Bob Jones sells products to Local Company. Free tax preparation sites He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. Free tax preparation sites They paid $80 for each gift basket, or $240 total. Free tax preparation sites Three of Local Company's executives took the gift baskets home for their families' use. Free tax preparation sites Bob and Jan have no independent business relationship with any of the executives' other family members. Free tax preparation sites They can deduct a total of $75 ($25 limit × 3) for the gift baskets. Free tax preparation sites Incidental costs. Free tax preparation sites   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. Free tax preparation sites   A cost is incidental only if it does not add substantial value to the gift. Free tax preparation sites For example, the cost of gift wrapping is an incidental cost. Free tax preparation sites However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. Free tax preparation sites Exceptions. Free tax preparation sites   The following items are not considered gifts for purposes of the $25 limit. Free tax preparation sites An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. Free tax preparation sites Examples include pens, desk sets, and plastic bags and cases. Free tax preparation sites Signs, display racks, or other promotional material to be used on the business premises of the recipient. Free tax preparation sites    Figure B. Free tax preparation sites When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. Free tax preparation sites (Do not use this chart if your home is your principal place of business. Free tax preparation sites See Office in the home . Free tax preparation sites ) Please click here for the text description of the image. Free tax preparation sites Figure B. Free tax preparation sites When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. Free tax preparation sites 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. Free tax preparation sites   Any item that might be considered either a gift or entertainment generally will be considered entertainment. Free tax preparation sites However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. Free tax preparation sites    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. Free tax preparation sites You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. Free tax preparation sites   You can change your treatment of the tickets at a later date by filing an amended return. Free tax preparation sites Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. Free tax preparation sites    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. Free tax preparation sites You cannot choose, in this case, to treat the cost of the tickets as a gift expense. Free tax preparation sites Prev  Up  Next   Home   More Online Publications