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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

H & R Block Free Tax Filing

Filing 1040 Ez OnlineH And R Block TaxesWhere To File Amended 1040xOnline Tax FilingCan I Amend My Tax ReturnHow Do I File 2011 Taxes NowMyfreetaxes Walmart1040x Electronic FilingIrs Form 1040aFiling Amended Federal Tax ReturnHow To E-file 2012 TaxesIncome Tax Deductions 2012Efile Tax ExtensionHow To File Form 1040xFederal Tax Form 1040xFiling A Tax AmmendmentMilitary One1040 For 2010How To File TaxesTax Form 1040 Year 2008Irs Forms 1040ez InstructionsH And R Block Free OnlineAmended Tax Return InstructionsFederal Tax Form 941 20122010 Form 1040File Taxes Online Free H&r BlockHrblockState Tax Forms 2014Fill 1040x Form OnlineAmend A Return1040ez Tax Table 2010Free Irs Form 1040ezState Income TaxTax Form 1040ezFree Tax Filing1040ez Free File OnlineAmend 2011 Tax Return FormTurbotax 2010 OnlineHow Can I Efile My State Taxes For FreeVita Income Tax Bakersfield Ca

H & R Block Free Tax Filing

H & r block free tax filing 22. H & r block free tax filing   Taxes Table of Contents IntroductionIndian tribal government. H & r block free tax filing Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. H & r block free tax filing Real Estate TaxesReal estate taxes for prior years. H & r block free tax filing Examples. H & r block free tax filing Form 1099-S. H & r block free tax filing Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). H & r block free tax filing It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. H & r block free tax filing This chapter covers the following topics. H & r block free tax filing Income taxes (federal, state, local, and foreign). H & r block free tax filing General sales taxes (state and local). H & r block free tax filing Real estate taxes (state, local, and foreign). H & r block free tax filing Personal property taxes (state and local). H & r block free tax filing Taxes and fees you cannot deduct. H & r block free tax filing Use Table 22-1 as a guide to determine which taxes you can deduct. H & r block free tax filing The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. H & r block free tax filing Business taxes. H & r block free tax filing   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. H & r block free tax filing For information on these taxes, see Publication 535, Business Expenses. H & r block free tax filing State or local taxes. H & r block free tax filing   These are taxes imposed by the 50 states, U. H & r block free tax filing S. H & r block free tax filing possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. H & r block free tax filing Indian tribal government. H & r block free tax filing   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. H & r block free tax filing Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. H & r block free tax filing General sales taxes. H & r block free tax filing   These are taxes imposed at one rate on retail sales of a broad range of classes of items. H & r block free tax filing Foreign taxes. H & r block free tax filing   These are taxes imposed by a foreign country or any of its political subdivisions. H & r block free tax filing Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. H & r block free tax filing The tax must be imposed on you. H & r block free tax filing You must pay the tax during your tax year. H & r block free tax filing The tax must be imposed on you. H & r block free tax filing   In general, you can deduct only taxes imposed on you. H & r block free tax filing   Generally, you can deduct property taxes only if you are an owner of the property. H & r block free tax filing If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. H & r block free tax filing You must pay the tax during your tax year. H & r block free tax filing   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. H & r block free tax filing If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. H & r block free tax filing If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. H & r block free tax filing If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). H & r block free tax filing See Publication 538, Accounting Periods and Methods, for details. H & r block free tax filing    If you use an accrual method of accounting, see Publication 538 for more information. H & r block free tax filing Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. H & r block free tax filing State and Local Income Taxes You can deduct state and local income taxes. H & r block free tax filing However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. H & r block free tax filing See General Sales Taxes , later. H & r block free tax filing Exception. H & r block free tax filing    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. H & r block free tax filing For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. H & r block free tax filing What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. H & r block free tax filing Withheld taxes. H & r block free tax filing   You can deduct state and local income taxes withheld from your salary in the year they are withheld. H & r block free tax filing Your Form(s) W-2 will show these amounts. H & r block free tax filing Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. H & r block free tax filing Estimated tax payments. H & r block free tax filing   You can deduct estimated tax payments you made during the year to a state or local government. H & r block free tax filing However, you must have a reasonable basis for making the estimated tax payments. H & r block free tax filing Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. H & r block free tax filing For example, you made an estimated state income tax payment. H & r block free tax filing However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. H & r block free tax filing You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. H & r block free tax filing Refund applied to taxes. H & r block free tax filing   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. H & r block free tax filing    Do not reduce your deduction by either of the following items. H & r block free tax filing Any state or local income tax refund (or credit) you expect to receive for 2013. H & r block free tax filing Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. H & r block free tax filing   However, part or all of this refund (or credit) may be taxable. H & r block free tax filing See Refund (or credit) of state or local income taxes , later. H & r block free tax filing Separate federal returns. H & r block free tax filing   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. H & r block free tax filing Joint state and local returns. H & r block free tax filing   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. H & r block free tax filing You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. H & r block free tax filing However, you cannot deduct more than the amount you actually paid during the year. H & r block free tax filing You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. H & r block free tax filing If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. H & r block free tax filing Joint federal return. H & r block free tax filing   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. H & r block free tax filing Contributions to state benefit funds. H & r block free tax filing    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. H & r block free tax filing For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. H & r block free tax filing Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. H & r block free tax filing Alaska Unemployment Compensation Fund. H & r block free tax filing California Nonoccupational Disability Benefit Fund. H & r block free tax filing New Jersey Nonoccupational Disability Benefit Fund. H & r block free tax filing New Jersey Unemployment Compensation Fund. H & r block free tax filing New York Nonoccupational Disability Benefit Fund. H & r block free tax filing Pennsylvania Unemployment Compensation Fund. H & r block free tax filing Rhode Island Temporary Disability Benefit Fund. H & r block free tax filing Washington State Supplemental Workmen's Compensation Fund. H & r block free tax filing    Employee contributions to private or voluntary disability plans are not deductible. H & r block free tax filing Refund (or credit) of state or local income taxes. H & r block free tax filing   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. H & r block free tax filing This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. H & r block free tax filing If you did not itemize your deductions in the previous year, do not include the refund in income. H & r block free tax filing If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. H & r block free tax filing For a discussion of how much to include, see Recoveries in chapter 12. H & r block free tax filing Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. H & r block free tax filing S. H & r block free tax filing possession. H & r block free tax filing However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. H & r block free tax filing S. H & r block free tax filing tax under the foreign earned income exclusion or the foreign housing exclusion. H & r block free tax filing For information on these exclusions, see Publication 54, Tax Guide for U. H & r block free tax filing S. H & r block free tax filing Citizens and Resident Aliens Abroad. H & r block free tax filing For information on the foreign tax credit, see Publication 514. H & r block free tax filing General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. H & r block free tax filing You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. H & r block free tax filing Actual expenses. H & r block free tax filing   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. H & r block free tax filing However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. H & r block free tax filing If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. H & r block free tax filing If you use the actual expenses method, you must have receipts to show the general sales taxes paid. H & r block free tax filing Do not include sales taxes paid on items used in your trade or business. H & r block free tax filing Motor vehicles. H & r block free tax filing   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. H & r block free tax filing This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. H & r block free tax filing Optional sales tax tables. H & r block free tax filing   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). H & r block free tax filing You may also be able to add the state and local general sales taxes paid on certain specified items. H & r block free tax filing   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. H & r block free tax filing Your income is your adjusted gross income plus any nontaxable items such as the following. H & r block free tax filing Tax-exempt interest. H & r block free tax filing Veterans' benefits. H & r block free tax filing Nontaxable combat pay. H & r block free tax filing Workers' compensation. H & r block free tax filing Nontaxable part of social security and railroad retirement benefits. H & r block free tax filing Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. H & r block free tax filing Public assistance payments. H & r block free tax filing If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. H & r block free tax filing See the Instructions for Schedule A (Form 1040), line 5, for details. H & r block free tax filing Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. H & r block free tax filing You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. H & r block free tax filing Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. H & r block free tax filing They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. H & r block free tax filing For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. H & r block free tax filing Tenant-shareholders in a cooperative housing corporation. H & r block free tax filing   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. H & r block free tax filing The corporation should provide you with a statement showing your share of the taxes. H & r block free tax filing For more information, see Special Rules for Cooperatives in Publication 530. H & r block free tax filing Division of real estate taxes between buyers and sellers. H & r block free tax filing   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. H & r block free tax filing   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. H & r block free tax filing The seller is treated as paying the taxes up to, but not including, the date of sale. H & r block free tax filing The buyer is treated as paying the taxes beginning with the date of sale. H & r block free tax filing This applies regardless of the lien dates under local law. H & r block free tax filing Generally, this information is included on the settlement statement provided at the closing. H & r block free tax filing    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. H & r block free tax filing This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. H & r block free tax filing However, you must also include the amount of that tax in the selling price of the property. H & r block free tax filing The buyer must include the same amount in his or her cost of the property. H & r block free tax filing   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. H & r block free tax filing Worksheet 22-1. H & r block free tax filing Figuring Your Real Estate Tax Deduction 1. H & r block free tax filing Enter the total real estate taxes for the real property tax year   2. H & r block free tax filing Enter the number of days in the real property tax year that you owned the property   3. H & r block free tax filing Divide line 2 by 365 (for leap years, divide line 2 by 366) . H & r block free tax filing 4. H & r block free tax filing Multiply line 1 by line 3. H & r block free tax filing This is your deduction. H & r block free tax filing Enter it on Schedule A (Form 1040), line 6   Note. H & r block free tax filing Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. H & r block free tax filing Your total deduction is the sum of the line 4 amounts for all of the properties. H & r block free tax filing Real estate taxes for prior years. H & r block free tax filing   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. H & r block free tax filing Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. H & r block free tax filing The buyer must add them to the cost of the property. H & r block free tax filing The seller can deduct these taxes paid by the buyer. H & r block free tax filing However, the seller must include them in the selling price. H & r block free tax filing Examples. H & r block free tax filing   The following examples illustrate how real estate taxes are divided between buyer and seller. H & r block free tax filing Example 1. H & r block free tax filing Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. H & r block free tax filing The tax on their old home, sold on May 7, was $620. H & r block free tax filing The tax on their new home, bought on May 3, was $732. H & r block free tax filing Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. H & r block free tax filing On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. H & r block free tax filing Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). H & r block free tax filing They figure their deduction for taxes on their old home as follows. H & r block free tax filing Worksheet 22-1. H & r block free tax filing Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. H & r block free tax filing Enter the total real estate taxes for the real property tax year $620 2. H & r block free tax filing Enter the number of days in the real property tax year that you owned the property 126 3. H & r block free tax filing Divide line 2 by 365 (for leap years, divide line 2 by 366) . H & r block free tax filing 3452 4. H & r block free tax filing Multiply line 1 by line 3. H & r block free tax filing This is your deduction. H & r block free tax filing Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. H & r block free tax filing (The buyers add the $214 to their cost of the home. H & r block free tax filing ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). H & r block free tax filing They figure their deduction for taxes on their new home as follows. H & r block free tax filing Worksheet 22-1. H & r block free tax filing Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. H & r block free tax filing Enter the total real estate taxes for the real property tax year $732 2. H & r block free tax filing Enter the number of days in the real property tax year that you owned the property 243 3. H & r block free tax filing Divide line 2 by 365 (for leap years, divide line 2 by 366) . H & r block free tax filing 6658 4. H & r block free tax filing Multiply line 1 by line 3. H & r block free tax filing This is your deduction. H & r block free tax filing Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. H & r block free tax filing (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. H & r block free tax filing ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. H & r block free tax filing They will enter this amount on Schedule A (Form 1040), line 6. H & r block free tax filing Example 2. H & r block free tax filing George and Helen Brown bought a new home on May 3, 2013. H & r block free tax filing Their real property tax year for the new home is the calendar year. H & r block free tax filing Real estate taxes for 2012 were assessed in their state on January 1, 2013. H & r block free tax filing The taxes became due on May 31, 2013, and October 31, 2013. H & r block free tax filing The Browns agreed to pay all taxes due after the date of purchase. H & r block free tax filing Real estate taxes for 2012 were $680. H & r block free tax filing They paid $340 on May 31, 2013, and $340 on October 31, 2013. H & r block free tax filing These taxes were for the 2012 real property tax year. H & r block free tax filing The Browns cannot deduct them since they did not own the property until 2013. H & r block free tax filing Instead, they must add $680 to the cost of their new home. H & r block free tax filing In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. H & r block free tax filing The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). H & r block free tax filing They will figure their 2014 deduction for taxes as follows. H & r block free tax filing Worksheet 22-1. H & r block free tax filing Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. H & r block free tax filing Enter the total real estate taxes for the real property tax year $752 2. H & r block free tax filing Enter the number of days in the real property tax year that you owned the property 243 3. H & r block free tax filing Divide line 2 by 365 (for leap years, divide line 2 by 366) . H & r block free tax filing 6658 4. H & r block free tax filing Multiply line 1 by line 3. H & r block free tax filing This is your deduction. H & r block free tax filing Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. H & r block free tax filing Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. H & r block free tax filing This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. H & r block free tax filing The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. H & r block free tax filing The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. H & r block free tax filing Form 1099-S. H & r block free tax filing   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. H & r block free tax filing Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. H & r block free tax filing The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. H & r block free tax filing   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. H & r block free tax filing The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. H & r block free tax filing See Refund (or rebate) , later. H & r block free tax filing Taxes placed in escrow. H & r block free tax filing   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. H & r block free tax filing You can deduct only the real estate tax that the third party actually paid to the taxing authority. H & r block free tax filing If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. H & r block free tax filing Tenants by the entirety. H & r block free tax filing   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. H & r block free tax filing Divorced individuals. H & r block free tax filing   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. H & r block free tax filing See Taxes and insurance in chapter 18 for more information. H & r block free tax filing Ministers' and military housing allowances. H & r block free tax filing   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. H & r block free tax filing Refund (or rebate). H & r block free tax filing   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. H & r block free tax filing If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. H & r block free tax filing However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. H & r block free tax filing For more information, see Recoveries in chapter 12. H & r block free tax filing Table 22-1. H & r block free tax filing Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. H & r block free tax filing Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). H & r block free tax filing     Fines and penalties. H & r block free tax filing Income Taxes State and local income taxes. H & r block free tax filing Federal income taxes. H & r block free tax filing   Foreign income taxes. H & r block free tax filing     Employee contributions to state funds listed under Contributions to state benefit funds . H & r block free tax filing Employee contributions to private or voluntary disability plans. H & r block free tax filing     State and local general sales taxes if you choose to deduct state and local income taxes. H & r block free tax filing General Sales Taxes State and local general sales taxes, including compensating use taxes. H & r block free tax filing State and local income taxes if you choose to deduct state and local general sales taxes. H & r block free tax filing Other Taxes Taxes that are expenses of your trade or business. H & r block free tax filing Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. H & r block free tax filing   Taxes on property producing rent or royalty income. H & r block free tax filing Per capita taxes. H & r block free tax filing   Occupational taxes. H & r block free tax filing See chapter 28. H & r block free tax filing     One-half of self-employment tax paid. H & r block free tax filing   Personal Property Taxes State and local personal property taxes. H & r block free tax filing Customs duties that are not expenses of your trade or business or of producing income. H & r block free tax filing Real Estate Taxes State and local real estate taxes. H & r block free tax filing Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). H & r block free tax filing   Foreign real estate taxes. H & r block free tax filing Taxes for local benefits (with exceptions). H & r block free tax filing See Real Estate-Related Items You Cannot Deduct . H & r block free tax filing   Tenant's share of real estate taxes paid by  cooperative housing corporation. H & r block free tax filing Trash and garbage pickup fees (with exceptions). H & r block free tax filing See Real Estate-Related Items You Cannot Deduct . H & r block free tax filing     Rent increase due to higher real estate taxes. H & r block free tax filing     Homeowners' association charges. H & r block free tax filing Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. H & r block free tax filing Taxes for local benefits. H & r block free tax filing Itemized charges for services (such as trash and garbage pickup fees). H & r block free tax filing Transfer taxes (or stamp taxes). H & r block free tax filing Rent increases due to higher real estate taxes. H & r block free tax filing Homeowners' association charges. H & r block free tax filing Taxes for local benefits. H & r block free tax filing   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. H & r block free tax filing These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. H & r block free tax filing You should increase the basis of your property by the amount of the assessment. H & r block free tax filing   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. H & r block free tax filing If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. H & r block free tax filing If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. H & r block free tax filing    Taxes for local benefits may be included in your real estate tax bill. H & r block free tax filing If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. H & r block free tax filing You should use the rules above to determine if the local benefit tax is deductible. H & r block free tax filing Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. H & r block free tax filing Itemized charges for services. H & r block free tax filing    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. H & r block free tax filing For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). H & r block free tax filing    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. H & r block free tax filing If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. H & r block free tax filing Exception. H & r block free tax filing   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. H & r block free tax filing Transfer taxes (or stamp taxes). H & r block free tax filing   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. H & r block free tax filing If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. H & r block free tax filing If paid by the buyer, they are included in the cost basis of the property. H & r block free tax filing Rent increase due to higher real estate taxes. H & r block free tax filing   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. H & r block free tax filing Homeowners' association charges. H & r block free tax filing   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. H & r block free tax filing Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. H & r block free tax filing A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. H & r block free tax filing For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. H & r block free tax filing If the tax is partly based on value and partly based on other criteria, it may qualify in part. H & r block free tax filing Example. H & r block free tax filing Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. H & r block free tax filing You paid $32 based on the value ($1,500) and weight (3,400 lbs. H & r block free tax filing ) of your car. H & r block free tax filing You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. H & r block free tax filing The remaining $17 ($. H & r block free tax filing 50 × 34), based on the weight, is not deductible. H & r block free tax filing Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. H & r block free tax filing Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. H & r block free tax filing See Table 22-1. H & r block free tax filing Taxes and fees that are generally not deductible include the following items. H & r block free tax filing Employment taxes. H & r block free tax filing This includes social security, Medicare, and railroad retirement taxes withheld from your pay. H & r block free tax filing However, one-half of self-employment tax you pay is deductible. H & r block free tax filing In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. H & r block free tax filing For more information, see chapters 21 and 32. H & r block free tax filing Estate, inheritance, legacy, or succession taxes. H & r block free tax filing However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. H & r block free tax filing In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. H & r block free tax filing For more information, see Publication 559, Survivors, Executors, and Administrators. H & r block free tax filing Federal income taxes. H & r block free tax filing This includes income taxes withheld from your pay. H & r block free tax filing Fines and penalties. H & r block free tax filing You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. H & r block free tax filing Gift taxes. H & r block free tax filing License fees. H & r block free tax filing You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). H & r block free tax filing Per capita taxes. H & r block free tax filing You cannot deduct state or local per capita taxes. H & r block free tax filing Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. H & r block free tax filing For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. H & r block free tax filing Where To Deduct You deduct taxes on the following schedules. H & r block free tax filing State and local income taxes. H & r block free tax filing    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. H & r block free tax filing Check box a on line 5. H & r block free tax filing General sales taxes. H & r block free tax filing   Sales taxes are deducted on Schedule A (Form 1040), line 5. H & r block free tax filing You must check box b on line 5. H & r block free tax filing If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. H & r block free tax filing Foreign income taxes. H & r block free tax filing   Generally, income taxes you pay to a foreign country or U. H & r block free tax filing S. H & r block free tax filing possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. H & r block free tax filing S. H & r block free tax filing income tax on Form 1040, line 47. H & r block free tax filing To claim the credit, you may have to complete and attach Form 1116. H & r block free tax filing For more information, see chapter 37, the Form 1040 instructions, or Publication 514. H & r block free tax filing Real estate taxes and personal property taxes. H & r block free tax filing    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). H & r block free tax filing Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). H & r block free tax filing Self-employment tax. H & r block free tax filing    Deduct one-half of your self-employment tax on Form 1040, line 27. H & r block free tax filing Other taxes. H & r block free tax filing    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. H & r block free tax filing Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Split-Interest Trust Statistics

Return to Tax Stats home page

Split Interest Trust Data OneSheet (PDF) 
The OneSheet presents a project description, highlights of the data, and selected figures.

Split-interest trusts make distributions to both charitable and noncharitable beneficiaries, while providing tax benefits to their donor. All split-interest trusts must annually file Form 5227, Split-Interest Trust Information Return, to report financial activity and determine if they should be treated as a private foundation. Based on the method and timing of distributions, split-interest trusts are divided into the following four categories:

  • Charitable remainder annuity trusts—distribute income in a series of fixed payments to one or more noncharitable beneficiaries for a defined period of time, after which the remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable remainder unitrusts—distribute a percentage of the fair market value to one or more noncharitable beneficiaries for a defined period of time, after which remaining value of the trust is transferred to a charitable beneficiary.
  • Charitable lead trusts—distribute a sequence of payments to a charitable beneficiary for a period of time, after which the remaining trust assets are transferred to a noncharitable beneficiary.
  • Pooled income funds—allow donors to donate assets to a charity. The pooled assets are invested as a group and each donor receives income based on the ratio of his or her contribution to the total value of the investment pool. After the death of the donor, his or her prorated share of the investment pool is withdrawn and given to the charitable organization.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 5227, please visit Split Interest Trust Study Metadata.


Statistical Tables

The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Charitable Remainder Annuity Trusts:

Charitable Remainder Unitrusts:

Charitable Lead Trusts:

Pooled Income Funds:


Projections
For selected tax returns, including the Form 5227, IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.     
      Projections of Returns to be Filed in Future Calendar Years


Publications and Papers

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.


Other SOI Data on Trusts

Certain nonexempt charitable trusts are also annually required to file Form 990-PF, Return of Private Foundation (or Section 4947(a)(1) Charitable Trust Treated as a Private Foundation).  Form 1041 is the income tax return filed by to report income, distributions, and tax liability of estates and trusts.


Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

Return to Tax Stats home page

Page Last Reviewed or Updated: 27-Mar-2014

The H & R Block Free Tax Filing

H & r block free tax filing 16. H & r block free tax filing   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. H & r block free tax filing Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. H & r block free tax filing Free help with your tax return. H & r block free tax filing   Free help in preparing your return is available nationwide from IRS-certified volunteers. H & r block free tax filing The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. H & r block free tax filing The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. H & r block free tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H & r block free tax filing Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. H & r block free tax filing To find the nearest VITA or TCE site, visit IRS. H & r block free tax filing gov or call 1-800-906-9887. H & r block free tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. H & r block free tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. H & r block free tax filing aarp. H & r block free tax filing org/money/taxaide or call 1-888-227-7669. H & r block free tax filing   For more information on these programs, go to IRS. H & r block free tax filing gov and enter “VITA” in the search box. H & r block free tax filing Internet. H & r block free tax filing IRS. H & r block free tax filing gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. H & r block free tax filing Apply for an Employer Identification Number (EIN). H & r block free tax filing Go to IRS. H & r block free tax filing gov and enter Apply for an EIN in the search box. H & r block free tax filing Request an Electronic Filing PIN by going to IRS. H & r block free tax filing gov and entering Electronic Filing PIN in the search box. H & r block free tax filing Check the status of your 2013 refund with Where's My Refund? Go to IRS. H & r block free tax filing gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. H & r block free tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H & r block free tax filing Checking the status of your amended return. H & r block free tax filing Go to IRS. H & r block free tax filing gov and enter Where's My Amended Return in the search box. H & r block free tax filing Download forms, instructions, and publications, including some accessible versions. H & r block free tax filing Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. H & r block free tax filing gov or IRS2Go. H & r block free tax filing Tax return and tax account transcripts are generally available for the current year and past three years. H & r block free tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. H & r block free tax filing gov. H & r block free tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H & r block free tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H & r block free tax filing gov. H & r block free tax filing Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. H & r block free tax filing gov or IRS2Go. H & r block free tax filing Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. H & r block free tax filing An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. H & r block free tax filing Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. H & r block free tax filing If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. H & r block free tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H & r block free tax filing Locate the nearest volunteer help site with the VITA Locator Tool on IRS. H & r block free tax filing gov. H & r block free tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H & r block free tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H & r block free tax filing Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. H & r block free tax filing AARP offers the Tax-Aide counseling program as part of the TCE program. H & r block free tax filing Visit AARP's website to find the nearest Tax-Aide location. H & r block free tax filing Research your tax questions. H & r block free tax filing Search publications and instructions by topic or keyword. H & r block free tax filing Read the Internal Revenue Code, regulations, or other official guidance. H & r block free tax filing Read Internal Revenue Bulletins. H & r block free tax filing Sign up to receive local and national tax news by email. H & r block free tax filing Phone. H & r block free tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H & r block free tax filing Download the free IRS2Go mobile app from the iTunes app store or from Google Play. H & r block free tax filing Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H & r block free tax filing Call to locate the nearest volunteer help site, 1-800-906-9887. H & r block free tax filing Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H & r block free tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. H & r block free tax filing Most VITA and TCE sites offer free electronic filing. H & r block free tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H & r block free tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H & r block free tax filing Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. H & r block free tax filing The automated Where's My Refund? information is available 24 hours a day, 7 days a week. H & r block free tax filing If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H & r block free tax filing Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. H & r block free tax filing Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H & r block free tax filing Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. H & r block free tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H & r block free tax filing Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). H & r block free tax filing You should receive your order within 10 business days. H & r block free tax filing Call to order transcripts of your tax returns or tax account, 1-800-908-9946. H & r block free tax filing Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. H & r block free tax filing Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. H & r block free tax filing Call to ask tax questions, 1-800-829-1040. H & r block free tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H & r block free tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H & r block free tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. H & r block free tax filing gsa. H & r block free tax filing gov/fedrelay. H & r block free tax filing Walk-in. H & r block free tax filing You can find a selection of forms, publications and services — in-person, face-to-face. H & r block free tax filing Products. H & r block free tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H & r block free tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H & r block free tax filing Services. H & r block free tax filing You can walk in to your local TAC most business days for personal, face-to-face tax help. H & r block free tax filing An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. H & r block free tax filing If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. H & r block free tax filing No appointment is necessary—just walk in. H & r block free tax filing Before visiting, check www. H & r block free tax filing irs. H & r block free tax filing gov/localcontacts for hours of operation and services provided. H & r block free tax filing Mail. H & r block free tax filing You can send your order for forms, instructions, and publications to the address below. H & r block free tax filing You should receive a response within 10 business days after your request is received. H & r block free tax filing  Internal Revenue Service 1201 N. H & r block free tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. H & r block free tax filing   The Taxpayer Advocate Service (TAS) is your voice at the IRS. H & r block free tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H & r block free tax filing What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. H & r block free tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H & r block free tax filing You face (or your business is facing) an immediate threat of adverse action. H & r block free tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H & r block free tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H & r block free tax filing Here's why we can help: TAS is an independent organization within the IRS. H & r block free tax filing Our advocates know how to work with the IRS. H & r block free tax filing Our services are free and tailored to meet your needs. H & r block free tax filing We have offices in every state, the District of Columbia, and Puerto Rico. H & r block free tax filing How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. H & r block free tax filing irs. H & r block free tax filing gov/advocate, or call us toll-free at 1-877-777-4778. H & r block free tax filing How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H & r block free tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H & r block free tax filing irs. H & r block free tax filing gov/sams. H & r block free tax filing Low Income Taxpayer Clinics. H & r block free tax filing   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. H & r block free tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H & r block free tax filing Visit www. H & r block free tax filing TaxpayerAdvocate. H & r block free tax filing irs. H & r block free tax filing gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. H & r block free tax filing Prev  Up  Next   Home   More Online Publications