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State Tax Mailing Address

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State Tax Mailing Address

State tax mailing address 10. State tax mailing address   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. State tax mailing address Eligible educational institution. State tax mailing address Dependent for whom you claim an exemption. State tax mailing address MAGI when using Form 1040A. State tax mailing address MAGI when using Form 1040. State tax mailing address Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. State tax mailing address S. State tax mailing address savings bonds. State tax mailing address If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. State tax mailing address However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. State tax mailing address Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. State tax mailing address S. State tax mailing address savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. State tax mailing address You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. State tax mailing address Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. State tax mailing address Your filing status is not married filing separately. State tax mailing address Qualified U. State tax mailing address S. State tax mailing address savings bonds. State tax mailing address   A qualified U. State tax mailing address S. State tax mailing address savings bond is a series EE bond issued after 1989 or a series I bond. State tax mailing address The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). State tax mailing address   The owner must be at least 24 years old before the bond's issue date. State tax mailing address The issue date is printed on the front of the savings bond. State tax mailing address    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). State tax mailing address Qualified education expenses. State tax mailing address   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. State tax mailing address Tuition and fees required to enroll at or attend an eligible educational institution. State tax mailing address Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. State tax mailing address Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). State tax mailing address Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). State tax mailing address Adjusted qualified education expenses. State tax mailing address   You must reduce your qualified education expenses by all of the following tax-free benefits. State tax mailing address Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). State tax mailing address Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). State tax mailing address Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). State tax mailing address Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). State tax mailing address Any expenses used in figuring the American opportunity and lifetime learning credits. State tax mailing address See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. State tax mailing address Eligible educational institution. State tax mailing address   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. State tax mailing address S. State tax mailing address Department of Education. State tax mailing address It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. State tax mailing address The educational institution should be able to tell you if it is an eligible educational institution. State tax mailing address   Certain educational institutions located outside the United States also participate in the U. State tax mailing address S. State tax mailing address Department of Education's Federal Student Aid (FSA) programs. State tax mailing address Dependent for whom you claim an exemption. State tax mailing address   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. State tax mailing address Modified adjusted gross income (MAGI). State tax mailing address   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. State tax mailing address However, as discussed below, there may be other modifications. State tax mailing address MAGI when using Form 1040A. State tax mailing address   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). State tax mailing address MAGI when using Form 1040. State tax mailing address   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. State tax mailing address    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. State tax mailing address If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. State tax mailing address Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. State tax mailing address Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). State tax mailing address    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. State tax mailing address Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. State tax mailing address See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. State tax mailing address Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. State tax mailing address However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. State tax mailing address To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. State tax mailing address The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. State tax mailing address The denominator (bottom part) of the fraction is the total proceeds you received during the year. State tax mailing address Example. State tax mailing address In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. State tax mailing address S. State tax mailing address savings bond. State tax mailing address They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. State tax mailing address In 2013, they paid $7,650 of their daughter's college tuition. State tax mailing address They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. State tax mailing address Their MAGI for 2013 was $80,000. State tax mailing address   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. State tax mailing address They must pay tax on the remaining $450 ($3,000 − $2,550) interest. State tax mailing address Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. State tax mailing address Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. State tax mailing address Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. State tax mailing address Attach Form 8815 to your tax return. State tax mailing address Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

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

State Consumer Protection Offices

Departmento de Asuntos Del Consumidor

Website: Departmento de Asuntos Del Consumidor

Address: Departmento de Asuntos Del Consumidor
Apartado 41059
Minillas Station
Santurce, PR 00940

Phone Number: 787-722-7555

Toll-free: 1-866-520-3226 (PR)

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Banking Authorities

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

Oficina del Comisionado de Instituciones Financieras

Website: Oficina del Comisionado de Instituciones Financieras

Address: Oficina del Comisionado de Instituciones Financieras
PO Box 11855
San Juan, PR 00910-3855

Phone Number: 787-723-3131

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Insurance Regulators

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

Office of the Commissioner of Insurance

Website: Office of the Commissioner of Insurance

Address: Office of the Commissioner of Insurance
B5 Calle Tabonuco, Suite 216 PMB 356
Guaynabo, PR 00968-3029

Phone Number: 787-304-8686

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Securities Administrators

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

Office of the Commissioner of Financial Institutions

Website: Office of the Commissioner of Financial Institutions

Address: Office of the Commissioner of Financial Institutions
Securities Division
PO Box 11855
San Juan, PR 00910-3855

Phone Number: 787-723-3131

TTY: 1-800-981-7711 (Consumers)

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Utility Commissions

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

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
PO Box 190870
San Juan, PR 00918

Phone Number: 787-756-1919

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The State Tax Mailing Address

State tax mailing address Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). State tax mailing address However, you can still choose to use the previous carryback period. State tax mailing address You also can choose not to carry back an NOL and only carry it forward. State tax mailing address Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. State tax mailing address The instructions for this form will be revised to reflect the new law. State tax mailing address Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. State tax mailing address A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. State tax mailing address Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. State tax mailing address Other 2001 Changes Other changes are discussed in the following chapters. State tax mailing address Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. State tax mailing address You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). State tax mailing address This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. State tax mailing address Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. State tax mailing address Eligible educator. State tax mailing address   You are an eligible educator if, for the tax year, you meet the following requirements. State tax mailing address You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. State tax mailing address You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. State tax mailing address Qualified expenses. State tax mailing address   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. State tax mailing address For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. State tax mailing address   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. State tax mailing address The interest on qualified U. State tax mailing address S. State tax mailing address savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. State tax mailing address Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. State tax mailing address This provision, as it applies to the AMT, was originally scheduled to expire after 2001. State tax mailing address Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. State tax mailing address Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. State tax mailing address Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. State tax mailing address Before 2003, the amounts were $200 and $400. State tax mailing address The same rule applies for the exclusion of employer-provided dependent care benefits. State tax mailing address For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. State tax mailing address Prev  Up  Next   Home   More Online Publications