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104ez Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Entrance Hall This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Living Room This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Dining Room This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Kitchen This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Den This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Bedrooms This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Bathrooms This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Recreation Room This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Laundry and Basement This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Garage This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Sporting Equipment This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Men's Clothing This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Women's Clothing This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Children's Clothing This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Jewelry This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Electrical Appliances This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Linens This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Miscellaneous This image is too large to be displayed in the current screen. 104ez Please click the link to view the image. 104ez Motor Vehicles Schedule 20. 104ez Home (Excluding Contents) Note. 104ez If you used the entire property as your home, fill out only column (a). 104ez If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). 104ez 1. 104ez Description of property (Show location and date acquired. 104ez )     (a)  Personal Part (b)  Business/Rental Part 2. 104ez Cost or other (adjusted) basis of property (from Worksheet A)     3. 104ez Insurance or other reimbursement Note. 104ez If line 2 is more than line 3, skip line 4. 104ez If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. 104ez     4. 104ez Gain from casualty. 104ez If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. 104ez But see Next below line 9. 104ez     5. 104ez Fair market value before casualty     6. 104ez Fair market value after casualty     7. 104ez Decrease in fair market value. 104ez Subtract line 6 from line 5. 104ez     8. 104ez Enter the smaller of line 2 or line 7 Note for business/rental part. 104ez If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). 104ez     9. 104ez Subtract line 3 from line 8. 104ez If zero or less, enter -0-. 104ez     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. 104ez Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. 104ez Worksheet A. 104ez Cost or Other (Adjusted) Basis Caution. 104ez See the Worksheet A Instructions before you use this worksheet. 104ez         (a) Personal Part (b) Business/Rental Part 1. 104ez   Enter the purchase price of the home damaged or destroyed. 104ez (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. 104ez ) 1. 104ez     2. 104ez   Seller paid points for home bought after 1990. 104ez Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. 104ez     3. 104ez   Subtract line 2 from line 1 3. 104ez     4. 104ez   Settlement fees or closing costs. 104ez (See Settlement costs in Publication 551. 104ez ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. 104ez         a. 104ez Abstract and recording fees 4a. 104ez       b. 104ez Legal fees (including fees for title search and preparing documents) 4b. 104ez       c. 104ez Survey fees 4c. 104ez       d. 104ez Title insurance 4d. 104ez       e. 104ez Transfer or stamp taxes 4e. 104ez       f. 104ez Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. 104ez       g. 104ez Other 4g. 104ez     5. 104ez   Add lines 4a through 4g 5. 104ez     6. 104ez   Cost of additions and improvements. 104ez (See Increases to Basis in Publication 551. 104ez ) Do not include any additions and improvements included on line 1 6. 104ez     7. 104ez   Special tax assessments paid for local improvements, such as streets and sidewalks 7. 104ez     8. 104ez   Other increases to basis 8. 104ez     9. 104ez   Add lines 3, 5, 6, 7, and 8 9. 104ez     10. 104ez   Depreciation allowed or allowable, related to the business use or rental of the home 10. 104ez 0   11. 104ez   Other decreases to basis (See Decreases to Basis in Publication 551. 104ez ) 11. 104ez     12. 104ez   Add lines 10 and 11 12. 104ez     13. 104ez   Cost or other (adjusted) basis of home damaged or destroyed. 104ez Subtract line 12 from line 9. 104ez Enter here and on Schedule 20, line 2 13. 104ez     Worksheet A Instructions. 104ez If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. 104ez DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. 104ez IF. 104ez . 104ez . 104ez   THEN. 104ez . 104ez . 104ez you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. 104ez 1 skip lines 1–4 of the worksheet. 104ez 2 find your basis using the rules under Inherited Property in Publication 551. 104ez Enter this amount on line 5 of the worksheet. 104ez 3 fill out lines 6–13 of the worksheet. 104ez you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. 104ez 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. 104ez 3 fill out the rest of the worksheet. 104ez you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. 104ez (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. 104ez ) 2 fill out the rest of the worksheet. 104ez you built your home 1 add the purchase price of the land and the cost of building the home. 104ez Enter that total on line 1 of the worksheet. 104ez (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. 104ez ) 2 fill out the rest of the worksheet. 104ez you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. 104ez 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. 104ez 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. 104ez you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. 104ez   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. 104ez 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. 104ez 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. 104ez you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. 104ez 2 multiply the amount on line 13 of that worksheet by 50% (0. 104ez 50) to get the adjusted basis of your half-interest at the time of the transfer. 104ez 3 multiply the fair market value of the home at the time of the transfer by 50% (0. 104ez 50). 104ez Generally, this is the basis of the half-interest that your spouse owned. 104ez 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 104ez 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. 104ez you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. 104ez 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. 104ez Worksheet A Instructions. 104ez (Continued) IF. 104ez . 104ez . 104ez   THEN. 104ez . 104ez . 104ez you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. 104ez 2 multiply the amount on line 13 of that worksheet by 50% (0. 104ez 50) to get the adjusted basis of your half-interest on the date of death. 104ez 3 figure the basis for the half-interest owned by your spouse. 104ez This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). 104ez (The basis in your half will remain one-half of the adjusted basis determined in step 2. 104ez ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 104ez 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. 104ez you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. 104ez 2 enter the amount of your basis on line 5 of the worksheet. 104ez Generally, this is the fair market value of the home at the time of death. 104ez (But see Community Property in Publication 551 for special rules. 104ez ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. 104ez you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. 104ez 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. 104ez 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. 104ez This is the basis for the co-owner's part-interest. 104ez 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 104ez 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. 104ez your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. 104ez 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. 104ez the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. 104ez   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). 104ez the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). 104ez you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). 104ez none of these items apply   fill out the entire worksheet. 104ez 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104ez Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 104ez Tax questions. 104ez Useful Items - You may want to see: What's New SE tax rate. 104ez  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. 104ez 4%. 104ez The Medicare (HI) portion of the SE tax remains 2. 104ez 9%. 104ez As a result, the SE tax rate returns to 15. 104ez 3%. 104ez For more information, see the Instructions for Schedule SE (Form 1040). 104ez Earnings subject to social security. 104ez  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. 104ez For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. 104ez Additional Medicare Tax. 104ez  Beginning in 2013, a 0. 104ez 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 104ez For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 104ez Modified AGI limit for traditional IRA contributions increased. 104ez  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. 104ez If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. 104ez Modified AGI limit for Roth IRA contributions increased. 104ez  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. 104ez Earned income credit (EIC). 104ez  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. 104ez You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. 104ez Reminders Future developments. 104ez . 104ez   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. 104ez irs. 104ez gov/pub517. 104ez Photographs of missing children. 104ez  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 104ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 104ez 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. 104ez Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. 104ez Social security and Medicare taxes are collected under one of two systems. 104ez Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. 104ez Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. 104ez No earnings are subject to both systems. 104ez Table 1. 104ez Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. 104ez Do not rely on this table alone. 104ez Also read the discussion for the class in the following pages. 104ez Class Covered under FICA? Covered under SECA? Minister NO. 104ez Your ministerial earnings are exempt. 104ez YES, if you do not have an approved exemption from the IRS. 104ez   NO, if you have an approved exemption. 104ez Member of a religious order who has not taken a vow of poverty NO. 104ez Your ministerial earnings are exempt. 104ez YES, if you do not have an approved exemption from the IRS. 104ez   NO, if you have an approved exemption. 104ez Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. 104ez   NO, if neither of the above applies. 104ez NO. 104ez Your ministerial earnings are exempt. 104ez Christian Science practitioner or reader NO. 104ez Your ministerial earnings are exempt. 104ez YES, if you do not have an approved exemption from the IRS. 104ez   NO, if you have an approved exemption. 104ez Religious worker (church employee) YES, if your employer did not elect to exclude you. 104ez    NO, if your employer elected to exclude you. 104ez YES, if your employer elected to exclude you from FICA. 104ez   NO, if you are covered under FICA. 104ez Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. 104ez    NO, if you have an approved exemption. 104ez YES, if you are self-employed and do not have an approved exemption from the IRS. 104ez   NO, if you have an approved exemption. 104ez * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. 104ez In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. 104ez 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. 104ez Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 104ez Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 104ez A self-employment loss is not considered for purposes of this tax. 104ez RRTA compensation is separately compared to the threshold. 104ez There is no employer match for Additional Medicare Tax. 104ez For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 104ez This publication contains information for the following classes of taxpayers. 104ez Ministers. 104ez Members of a religious order. 104ez Christian Science practitioners and readers. 104ez Religious workers (church employees). 104ez Members of a recognized religious sect. 104ez Note. 104ez Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. 104ez This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. 104ez Which earnings are taxed under FICA and which under SECA. 104ez See Table 1 above. 104ez How a member of the clergy can apply for an exemption from self-employment tax. 104ez How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. 104ez How a member of the clergy or religious worker figures net earnings from self-employment. 104ez This publication also covers certain income tax rules of interest to ministers and members of a religious order. 104ez A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. 104ez In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. 104ez You will find these worksheets right after the Comprehensive Example . 104ez Note. 104ez In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. 104ez Comments and suggestions. 104ez   We welcome your comments about this publication and your suggestions for future editions. 104ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 104ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 104ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 104ez   You can send your comments from www. 104ez irs. 104ez gov/formspubs/. 104ez Click on “More Information” and then on “Give us feedback”. 104ez   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. 104ez Ordering forms and publications. 104ez   Visit www. 104ez irs. 104ez 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. 104ez Internal Revenue Service 1201 N. 104ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 104ez   If you have a tax question, check the information available on IRS. 104ez gov or call 1-800-829-1040. 104ez We cannot answer tax questions sent to either of the above addresses. 104ez Useful Items - You may want to see: Publication 54 Tax Guide for U. 104ez S. 104ez Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. 104ez S. 104ez Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. 104ez   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 104ez Prev  Up  Next   Home   More Online Publications