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2011 1040x

1040x Free1040ez FormsH&r Block Free Filing1040ez Form For 2010Tax Forms For StudentsTaxslayer Coupon CodeFree Turbotax 2013E File State Taxes OnlyHr Block Free Military1040 Ez Instructions 2013State Tax Return FreeFree State Efile TaxesFree Tax Usa 2012Can I Efile My 2012 Tax ReturnForm 1040x 2012Filing Tax AmendmentCan I Efile My 2012 Taxes NowFile Taxes For FreeOnline 1040ezH And R Block LoginAmendment Tax Return FormFile Federal State Taxes FreeAmended Federal Tax FormFiling State Income Tax Return1040ez Forms 2014Amend TaxE File 2009 Taxes FreeHow Do I File Taxes From 20121040ez Printable Tax Forms2008 Tax Form 1040Where Can I File Only My State Taxes For Free1040 Ez Forms 2014Need To File A 2011 Tax ReturnFederal Tax Tables 20112012 State Tax Forms1040ez Fill In1040x H&r BlockDo Military Pay State Taxes1040x Instructions 2010Free Federal Tax Filing 2011

2011 1040x

2011 1040x Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. 2011 1040x irs. 2011 1040x gov/pub15b. 2011 1040x What's New Cents-per-mile rule. 2011 1040x  The business mileage rate for 2014 is 56 cents per mile. 2011 1040x You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. 2011 1040x See Cents-Per-Mile Rule in section 3. 2011 1040x Qualified parking exclusion and commuter transportation benefit. 2011 1040x . 2011 1040x  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. 2011 1040x See Qualified Transportation Benefits in section 2. 2011 1040x Same-sex Marriage. 2011 1040x  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. 2011 1040x For more information, see Revenue Ruling 2013-17, 2013-38 I. 2011 1040x R. 2011 1040x B. 2011 1040x 201, available at www. 2011 1040x irs. 2011 1040x gov/irb/2013-38_IRB/ar07. 2011 1040x html. 2011 1040x Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2011 1040x Notice 2013-61, 2013-44 I. 2011 1040x R. 2011 1040x B. 2011 1040x 432, is available at www. 2011 1040x irs. 2011 1040x gov/irb/2013-44_IRB/ar10. 2011 1040x html. 2011 1040x Recent changes to certain rules for cafeteria plans. 2011 1040x  Notice 2013-71, 2013-47 I. 2011 1040x R. 2011 1040x B. 2011 1040x 532, available at www. 2011 1040x irs. 2011 1040x gov/irb/2013-47_IRB/ar10. 2011 1040x html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. 2011 1040x See Notice 2013-71 for details on these changes. 2011 1040x Reminders $2,500 limit on a health flexible spending arrangement (FSA). 2011 1040x  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. 2011 1040x For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. 2011 1040x For more information, see Cafeteria Plans in section 1. 2011 1040x Additional Medicare Tax withholding. 2011 1040x  In addition to withholding Medicare tax at 1. 2011 1040x 45%, you must withhold a 0. 2011 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2011 1040x Additional Medicare Tax is only imposed on the employee. 2011 1040x There is no employer share of Additional Medicare Tax. 2011 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2011 1040x Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. 2011 1040x For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. 2011 1040x For more information on Additional Medicare Tax, visit IRS. 2011 1040x gov and enter “Additional Medicare Tax” in the search box. 2011 1040x Photographs of missing children. 2011 1040x  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2011 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040x 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. 2011 1040x Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. 2011 1040x It contains information for employers on the employment tax treatment of fringe benefits. 2011 1040x Comments and suggestions. 2011 1040x   We welcome your comments about this publication and your suggestions for future editions. 2011 1040x   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040x   You can also send us comments from www. 2011 1040x irs. 2011 1040x gov/formspubs. 2011 1040x Click on More Information and then click on Comment on Tax Forms and Publications. 2011 1040x   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. 2011 1040x Prev  Up  Next   Home   More Online Publications
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Filing Information for Individuals

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Electronic Return Preparation and Filing Options
Everyone can e-file, and everyone can e-file Individual tax returns for free

Free Tax Return Preparation for You by Volunteers
The IRS Volunteer Income Tax Assistance and the Tax Counseling for the Elderly Programs offer free tax help for taxpayers who qualify.

Publication 501, Exemptions, Standard Deductions, and Filing Information
Your guide for basic information like filing status, exemptions and claiming the standard deduction.

Should I itemize?
You should itemize deductions if your total deductions are more than the standard deductions amount. Also, you should itemize if you do not qualify for the standard deduction.

Where to File Paper Tax Returns - With or Without a Payment
Filing addresses for businesses, tax professionals and individual taxpayers for use during calendar year 2014.

Need More Time To File Your 2013 Tax Return?
Find out how to request an automatic extension of time to file a U.S. individual income tax return. Remember, this is NOT an extension of time to pay.

Filing Past Due Tax Returns
Understand how to file past due returns.

Page Last Reviewed or Updated: 27-Mar-2014

The 2011 1040x

2011 1040x Part Two -   Income The eight chapters in this part discuss many kinds of income. 2011 1040x They explain which income is and is not taxed. 2011 1040x See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. 2011 1040x Table of Contents 5. 2011 1040x   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. 2011 1040x Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. 2011 1040x   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. 2011 1040x Reporting Tips to Your EmployerElectronic tip statement. 2011 1040x Final report. 2011 1040x Reporting Tips on Your Tax Return Allocated Tips 7. 2011 1040x   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. 2011 1040x Custodian account for your child. 2011 1040x Penalty for failure to supply SSN. 2011 1040x Reporting backup withholding. 2011 1040x Savings account with parent as trustee. 2011 1040x Interest not reported on Form 1099-INT. 2011 1040x Nominees. 2011 1040x Incorrect amount. 2011 1040x Information reporting requirement. 2011 1040x Taxable InterestInterest subject to penalty for early withdrawal. 2011 1040x Money borrowed to invest in certificate of deposit. 2011 1040x U. 2011 1040x S. 2011 1040x Savings Bonds Education Savings Bond Program U. 2011 1040x S. 2011 1040x Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. 2011 1040x How To Report Interest IncomeSchedule B (Form 1040A or 1040). 2011 1040x Reporting tax-exempt interest. 2011 1040x U. 2011 1040x S. 2011 1040x savings bond interest previously reported. 2011 1040x 8. 2011 1040x   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. 2011 1040x Reporting tax withheld. 2011 1040x Nominees. 2011 1040x Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. 2011 1040x Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. 2011 1040x Alternative minimum tax treatment. 2011 1040x How To Report Dividend IncomeInvestment interest deducted. 2011 1040x 9. 2011 1040x   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. 2011 1040x Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. 2011 1040x Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. 2011 1040x Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. 2011 1040x   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. 2011 1040x Individual retirement arrangements (IRAs). 2011 1040x Civil service retirement benefits. 2011 1040x Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. 2011 1040x How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. 2011 1040x Exclusion not limited to cost. 2011 1040x Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. 2011 1040x Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. 2011 1040x   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. 2011 1040x   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. 2011 1040x Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. 2011 1040x Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. 2011 1040x Method 2. 2011 1040x RoyaltiesDepletion. 2011 1040x Coal and iron ore. 2011 1040x Sale of property interest. 2011 1040x Part of future production sold. 2011 1040x Unemployment BenefitsTypes of unemployment compensation. 2011 1040x Governmental program. 2011 1040x Repayment of unemployment compensation. 2011 1040x Tax withholding. 2011 1040x Repayment of benefits. 2011 1040x Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. 2011 1040x Deduction for costs involved in unlawful discrimination suits. 2011 1040x Energy conservation measure. 2011 1040x Dwelling unit. 2011 1040x Current income required to be distributed. 2011 1040x Current income not required to be distributed. 2011 1040x How to report. 2011 1040x Losses. 2011 1040x Grantor trust. 2011 1040x Nonemployee compensation. 2011 1040x Corporate director. 2011 1040x Personal representatives. 2011 1040x Manager of trade or business for bankruptcy estate. 2011 1040x Notary public. 2011 1040x Election precinct official. 2011 1040x Difficulty-of-care payments. 2011 1040x Maintaining space in home. 2011 1040x Reporting taxable payments. 2011 1040x Lotteries and raffles. 2011 1040x Form W-2G. 2011 1040x Reporting winnings and recordkeeping. 2011 1040x Inherited pension or IRA. 2011 1040x Employee awards or bonuses. 2011 1040x Pulitzer, Nobel, and similar prizes. 2011 1040x Payment for services. 2011 1040x VA payments. 2011 1040x Prizes. 2011 1040x Strike and lockout benefits. 2011 1040x Prev  Up  Next   Home   More Online Publications