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

1040ez H&r Block

1040ez Tax Form For 20131040ez Form For 2013File State Income Tax OnlyHow To Do An Amended Tax ReturnFile Past Years TaxesAmended ReturnIrs AmendmentsState ReturnFree Tax Preparation 2012How To Amend 2012 Federal Tax Return2011 Tax FormTaxact Returning UserDo Students Have To File TaxesState Tax For Free1040 Tax FormAmend Tax ReturnsIrs E File Form 4868File 2009 Tax Return Online FreeH&r Block Advantage Free File10402009 Turbotax DownloadLast Day File Taxes 2012Irs Tax Form 1040xAmend 2013 Tax ReturnAmend Income TaxFile 2012 Taxes Free OnlineTaxslayerIrs Easy FormDownload State Tax FormsForm 1040nrHow To File An Amendment To 2011 TaxesState Income Tax FormsHow To Do 1040xIrs Ez FormTax Form 1040xH&rblockFile 2009 Taxes Online For FreeMilitary Onesource TaxHow To File Only State Taxes For FreeFree Tax File

1040ez H&r Block

1040ez h&r block Publication 504 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

1040 Central

The deadline to file and pay your taxes is April 15, 2014.

Join the more than 80 percent of taxpayers who use IRS e-file.

Get the tax forms and instructions you need to file your 2013 return here.

Help Yourself

Find Answers

  • Use the Interactive Tax Assistant to find answers to your tax law questions. 
  • Use the IRS Tax Map for links to tax information, forms, publications and instructions.
  • Use the EITC Assistant to see if you are eligible for this important credit.
  • Do you need a tax return or account transcript? Order one online.
  • With the IRS2Go smartphone application, get the information you need - whenever you need it, wherever you are.

Check on Your Refund - Use Where's My Refund? 

Things to Consider

 

 

Page Last Reviewed or Updated: 27-Mar-2014

The 1040ez H&r Block

1040ez h&r block Publication 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. 1040ez h&r block Tax questions. 1040ez h&r block Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. 1040ez h&r block  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. 1040ez h&r block irs. 1040ez h&r block gov/pub4681. 1040ez h&r block Photographs of missing children. 1040ez h&r block   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez h&r block Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 1040ez h&r block You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez h&r block Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. 1040ez h&r block Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. 1040ez h&r block Note. 1040ez h&r block This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. 1040ez h&r block ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. 1040ez h&r block These exceptions are discussed later under Exceptions . 1040ez h&r block Sometimes a canceled debt may be excluded from your income. 1040ez h&r block But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. 1040ez h&r block ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . 1040ez h&r block Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. 1040ez h&r block These remedies allow the lender to seize or sell the property securing the loan. 1040ez h&r block When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. 1040ez h&r block Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. 1040ez h&r block Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . 1040ez h&r block Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. 1040ez h&r block Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . 1040ez h&r block This publication also includes detailed examples with filled-in forms. 1040ez h&r block Comments and suggestions. 1040ez h&r block    We welcome your comments about this publication and your suggestions for future editions. 1040ez h&r block   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez h&r block   You can send your comments from www. 1040ez h&r block irs. 1040ez h&r block gov/formspubs. 1040ez h&r block Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez h&r block   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez h&r block Ordering forms and publications. 1040ez h&r block    Visit www. 1040ez h&r block irs. 1040ez h&r block gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez h&r block Internal Revenue Service 1201 N. 1040ez h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez h&r block    If you have a tax question, check the information available on IRS. 1040ez h&r block gov or call 1-800-829-1040. 1040ez h&r block We cannot answer tax questions sent to either of the above addresses. 1040ez h&r block Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. 1040ez h&r block Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. 1040ez h&r block These examples do not cover every situation but are intended to provide general guidance for the most common situations. 1040ez h&r block Nonbusiness credit card debt cancellation. 1040ez h&r block    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. 1040ez h&r block You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. 1040ez h&r block If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. 1040ez h&r block Personal vehicle repossession. 1040ez h&r block    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. 1040ez h&r block This is explained in chapter 2 . 1040ez h&r block If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. 1040ez h&r block You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. 1040ez h&r block If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. 1040ez h&r block Main home foreclosure or abandonment. 1040ez h&r block    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. 1040ez h&r block Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. 1040ez h&r block If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. 1040ez h&r block Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. 1040ez h&r block Main home loan modification (workout agreement). 1040ez h&r block    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. 1040ez h&r block If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. 1040ez h&r block Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. 1040ez h&r block Prev  Up  Next   Home   More Online Publications