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1040ezform

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1040ezform

1040ezform Index A Alien Resident, Resident alien. 1040ezform American Institute in Taiwan, U. 1040ezform S. 1040ezform employees of, American Institute in Taiwan. 1040ezform American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. 1040ezform Last year, Bona fide resident for part of a year. 1040ezform Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. 1040ezform , Reassignment. 1040ezform Treaty provisions, Special agreements and treaties. 1040ezform Voting by absentee ballot, Effect of voting by absentee ballot. 1040ezform Waiver of time requirements, Waiver of Time Requirements, U. 1040ezform S. 1040ezform Travel Restrictions C Camps, foreign, Foreign camps. 1040ezform Carryover of housing deduction, Carryover. 1040ezform Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. 1040ezform Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. 1040ezform , Earned income credit. 1040ezform Foreign tax, Foreign tax credit. 1040ezform , Taxes of Foreign Countries and U. 1040ezform S. 1040ezform Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. 1040ezform S. 1040ezform Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. 1040ezform Social security number, Social security number. 1040ezform Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. 1040ezform E Earned income Foreign, Foreign Earned Income, Foreign camps. 1040ezform , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. 1040ezform Earned income credit, Earned income credit. 1040ezform , Earned income credit. 1040ezform Employer-provided amounts, Employer-provided amounts. 1040ezform Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. 1040ezform Meals and lodging, Exclusion of Meals and Lodging U. 1040ezform S. 1040ezform possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. 1040ezform Meeting bona fide residence or physical presence test, Extension of time to meet tests. 1040ezform F Fellowships, Scholarships and fellowships. 1040ezform Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. 1040ezform Figuring U. 1040ezform S. 1040ezform income tax, Figuring actual tax. 1040ezform Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 1040ezform Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. 1040ezform , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. 1040ezform Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. 1040ezform , Publication 54 - Additional Material Household, second, Second foreign household. 1040ezform Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. 1040ezform Foreign earned income Defined, Foreign Earned Income, More information. 1040ezform U. 1040ezform S. 1040ezform Government employees, U. 1040ezform S. 1040ezform Government Employees, More information. 1040ezform Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. 1040ezform Foreign tax credit, Foreign tax credit or deduction. 1040ezform Income received after year earned, Paid in year following work. 1040ezform , Example. 1040ezform Limit, Limit on Excludable Amount, Physical presence test. 1040ezform , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. 1040ezform Part-year exclusion, Part-year exclusion. 1040ezform Physical presence test, maximum exclusion, Physical presence test. 1040ezform Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 1040ezform Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. 1040ezform Foreign tax credit, Foreign tax credit or deduction. 1040ezform Foreign housing exclusion/deduction Carryover of deduction, Carryover. 1040ezform Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. 1040ezform Housing amount, Housing Amount Housing expenses, Housing expenses. 1040ezform Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. 1040ezform Second foreign household, Second foreign household. 1040ezform Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. 1040ezform , Foreign tax credit or deduction. 1040ezform Foreign taxes Credit for, Foreign tax credit. 1040ezform , Taxes of Foreign Countries and U. 1040ezform S. 1040ezform Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. 1040ezform S. 1040ezform Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. 1040ezform Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. 1040ezform , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. 1040ezform 2350, How to get an extension. 1040ezform 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. 1040ezform 4868, Automatic 6-month extension. 1040ezform 673, Statement. 1040ezform 8689, Non-USVI resident with USVI income. 1040ezform 8822, Reminders W-4, Foreign tax credit. 1040ezform Free tax services, Free help with your tax return. 1040ezform Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. 1040ezform Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. 1040ezform Where to file, Resident of Guam. 1040ezform H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. 1040ezform Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. 1040ezform Expenses, Housing expenses. 1040ezform I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. 1040ezform Blocked, Blocked Income Community, Community income. 1040ezform Corporation, Income from a corporation. 1040ezform Earned, Foreign Earned Income, Foreign camps. 1040ezform , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. 1040ezform Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. 1040ezform Pensions and annuities, Pensions and annuities. 1040ezform , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. 1040ezform Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. 1040ezform Reimbursement of moving expenses, Reimbursement of moving expenses. 1040ezform Rental, Rental income. 1040ezform Royalties, Royalties. 1040ezform Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. 1040ezform Source of, Source of Earned Income Stock options, Stock options. 1040ezform Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. 1040ezform Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. 1040ezform Income exclusion, Limit on Excludable Amount, Physical presence test. 1040ezform Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. 1040ezform N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. 1040ezform Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. 1040ezform Where to file, Resident of the Commonwealth of the Northern Mariana Islands. 1040ezform P Part-year exclusion, Part-year exclusion. 1040ezform Pay for personal services, Earned income. 1040ezform , Common Benefits Paying U. 1040ezform S. 1040ezform tax in foreign currency, Paying U. 1040ezform S. 1040ezform tax in foreign currency. 1040ezform Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. 1040ezform , Common Benefits Withholding from, Withholding from pension payments. 1040ezform Physical presence test 12-month period, How to figure the 12-month period. 1040ezform Defined, Physical Presence Test Maximum exclusion, Physical presence test. 1040ezform Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. 1040ezform S. 1040ezform Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. 1040ezform S. 1040ezform Virgin Islands Residents of, Puerto Rico. 1040ezform Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. 1040ezform Employee expenses, Reimbursement of employee expenses. 1040ezform Moving expenses, Reimbursement of moving expenses. 1040ezform Resident alien defined, Resident alien. 1040ezform Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. 1040ezform Second foreign household, Second foreign household. 1040ezform , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. 1040ezform Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. 1040ezform T Taiwan, American Institute in, American Institute in Taiwan. 1040ezform Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. 1040ezform Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. 1040ezform Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. 1040ezform S. 1040ezform Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. 1040ezform S. 1040ezform Government employees, U. 1040ezform S. 1040ezform Government Employees, More information. 1040ezform U. 1040ezform S. 1040ezform Virgin Islands Possession exclusion, Puerto Rico and U. 1040ezform S. 1040ezform Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. 1040ezform Residents of, Resident of U. 1040ezform S. 1040ezform Virgin Islands (USVI). 1040ezform Where to file, Resident of U. 1040ezform S. 1040ezform Virgin Islands (USVI). 1040ezform W Waiver of time requirements, Waiver of Time Requirements, U. 1040ezform S. 1040ezform Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. 1040ezform , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. 1040ezform Guam residents, Resident of Guam. 1040ezform No legal residence in U. 1040ezform S. 1040ezform , Where To File Virgin Islands residents, nonresidents, Resident of U. 1040ezform S. 1040ezform Virgin Islands (USVI). 1040ezform Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. 1040ezform Prev  Up     Home   More Online Publications
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The 1040ezform

1040ezform Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ezform Tax questions. 1040ezform What's New Federal tax benefits for same-sex married couples. 1040ezform   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040ezform For more information, see Publication 501. 1040ezform Health flexible spending arrangements (FSAs). 1040ezform  The following rules apply to health FSAs for plan years beginning after December 31, 2012. 1040ezform Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). 1040ezform Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. 1040ezform For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. 1040ezform Reminders Future Developments. 1040ezform  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. 1040ezform IRS. 1040ezform gov/pub969. 1040ezform Photographs of missing children. 1040ezform  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ezform Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ezform 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. 1040ezform Introduction Various programs are designed to give individuals tax advantages to offset health care costs. 1040ezform This publication explains the following programs. 1040ezform Health savings accounts (HSAs). 1040ezform Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ezform Health flexible spending arrangements (FSAs). 1040ezform Health reimbursement arrangements (HRAs). 1040ezform An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. 1040ezform Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. 1040ezform Employer contributions are not included in income. 1040ezform Distributions from an HSA that are used to pay qualified medical expenses are not taxed. 1040ezform An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. 1040ezform Contributions by the individual are deductible whether or not the individual itemizes deductions. 1040ezform Employer contributions are not included in income. 1040ezform Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. 1040ezform A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. 1040ezform Contributions can only be made by Medicare. 1040ezform The contributions are not included in your income. 1040ezform Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. 1040ezform A health FSA may receive contributions from an eligible individual. 1040ezform Employers may also contribute. 1040ezform Contributions are not includible in income. 1040ezform Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. 1040ezform An HRA must receive contributions from the employer only. 1040ezform Employees may not contribute. 1040ezform Contributions are not includible in income. 1040ezform Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. 1040ezform Comments and suggestions. 1040ezform   We welcome your comments about this publication and your suggestions for future editions. 1040ezform   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ezform NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ezform Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ezform   You can send your comments from www. 1040ezform irs. 1040ezform gov/formspubs. 1040ezform Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ezform ”   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. 1040ezform Ordering forms and publications. 1040ezform   Visit www. 1040ezform irs. 1040ezform 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. 1040ezform Internal Revenue Service 1201 N. 1040ezform Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ezform   If you have a tax question, check the information available on IRS. 1040ezform gov or call 1-800-829-1040. 1040ezform We cannot answer tax questions sent to either of the above addresses. 1040ezform Prev  Up  Next   Home   More Online Publications