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Complete Tax Free File

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Complete Tax Free File

Complete tax free file 5. Complete tax free file   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. Complete tax free file Line 2. Complete tax free file Lines 3a and 3b. Complete tax free file Lines 4a and 4b. Complete tax free file Line 5. Complete tax free file Line 6. Complete tax free file Line 7. Complete tax free file Line 9. Complete tax free file Line 15. Complete tax free file Illustrated Example of Form 5074Part I. Complete tax free file Part II. Complete tax free file Part III. Complete tax free file Illustrated Example of Form 8689Part I. Complete tax free file Part II. Complete tax free file Part III. Complete tax free file Part IV. Complete tax free file Use the following examples to help you complete the correct attachment to your Form 1040. Complete tax free file The completed form for each example is shown on the pages that follow. Complete tax free file Illustrated Example of Form 4563 John Black is a U. Complete tax free file S. Complete tax free file citizen, single, and under 65. Complete tax free file He was a bona fide resident of American Samoa during all of 2013. Complete tax free file John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. Complete tax free file S. Complete tax free file corporations) is more than his adjusted filing requirement for single filers under 65. Complete tax free file (See Filing Requirement if Possession Income Is Excluded in chapter 4. Complete tax free file ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. Complete tax free file See Bona Fide Resident of American Samoa in chapter 3. Complete tax free file Completing Form 4563. Complete tax free file   John enters his name and social security number at the top of the form. Complete tax free file Line 1. Complete tax free file   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. Complete tax free file Because he is still a bona fide resident, he enters “not ended” in the second blank space. Complete tax free file Line 2. Complete tax free file   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. Complete tax free file Lines 3a and 3b. Complete tax free file   He checks “No” on line 3a because no family members lived with him. Complete tax free file He leaves line 3b blank. Complete tax free file Lines 4a and 4b. Complete tax free file   He checks “No” on line 4a because he did not maintain a home outside American Samoa. Complete tax free file He leaves line 4b blank. Complete tax free file Line 5. Complete tax free file   He enters the name and address of his employer, Samoa Products Co. Complete tax free file It is a private American Samoa corporation. Complete tax free file Line 6. Complete tax free file   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. Complete tax free file That was his only trip outside American Samoa during the year. Complete tax free file Line 7. Complete tax free file   He enters the $24,000 in wages he received from Samoa Products Co. Complete tax free file Line 9. Complete tax free file   He received $220 in dividends from an American Samoa corporation, which he enters here. Complete tax free file He also received $10,000 of dividends from a U. Complete tax free file S. Complete tax free file corporation, but he will enter that amount only on his Form 1040 because the U. Complete tax free file S. Complete tax free file dividends do not qualify for the possession exclusion. Complete tax free file Line 15. Complete tax free file   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. Complete tax free file He will not enter his excluded income on Form 1040. Complete tax free file However, he will attach his completed Form 4563 to his Form 1040. Complete tax free file Illustrated Example of Form 5074 Tracy Grey is a U. Complete tax free file S. Complete tax free file citizen who is a self-employed fisheries consultant with a tax home in New York. Complete tax free file Her only income for 2013 was net self-employment income of $80,000. Complete tax free file Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. Complete tax free file Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. Complete tax free file She was not a bona fide resident of Guam during 2013. Complete tax free file Tracy completes Form 1040 (not illustrated), reporting her worldwide income. Complete tax free file Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. Complete tax free file All amounts reported on Form 5074 are also reported on her Form 1040. Complete tax free file See U. Complete tax free file S. Complete tax free file Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. Complete tax free file Completing Form 5074. Complete tax free file   Tracy enters her name and social security number at the top of the form. Complete tax free file Part I. Complete tax free file   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. Complete tax free file She has no other income from Guam, so the total on line 16 is $20,000. Complete tax free file Part II. Complete tax free file   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. Complete tax free file She enters $1,413 on line 21 and line 28. Complete tax free file Her adjusted gross income on line 29 is $18,587. Complete tax free file Part III. Complete tax free file   Tracy made estimated tax payments of $1,409. Complete tax free file She enters this amount on line 30, and again on line 34 as the total payments. Complete tax free file Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. Complete tax free file In 2013, they received $14,400 in income from the rental of a condominium they own in the U. Complete tax free file S. Complete tax free file Virgin Islands (USVI). Complete tax free file The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. Complete tax free file They were not bona fide residents of the USVI during the entire tax year. Complete tax free file The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). Complete tax free file The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. Complete tax free file The Morenos also complete Form 8689 to determine how much of their U. Complete tax free file S. Complete tax free file tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. Complete tax free file S. Complete tax free file Virgin Islands. Complete tax free file See U. Complete tax free file S. Complete tax free file Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. Complete tax free file The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. Complete tax free file At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. Complete tax free file The Virgin Islands Bureau of Internal Revenue will process this copy. Complete tax free file Completing Form 8689. Complete tax free file   Juan and Carla enter their names and Juan's social security number at the top of the form. Complete tax free file Part I. Complete tax free file   The Morenos enter their income from the USVI in Part I (see later). Complete tax free file The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. Complete tax free file The Morenos' total USVI income of $6,700 is entered on line 16. Complete tax free file Part II. Complete tax free file   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. Complete tax free file Their USVI adjusted gross income (AGI) is $6,700. Complete tax free file Part III. Complete tax free file   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). Complete tax free file Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. Complete tax free file   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. Complete tax free file Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. Complete tax free file 122) and enter that as a decimal on line 34. Complete tax free file They then apply that percentage to the U. Complete tax free file S. Complete tax free file tax entered on line 32 to find the amount of U. Complete tax free file S. Complete tax free file tax allocated to USVI income ($4,539 x 0. Complete tax free file 122 = $554), and enter that amount on line 35. Complete tax free file Part IV. Complete tax free file   Part IV is used to show payments of income tax to the USVI only. Complete tax free file The Morenos had no tax withheld by the U. Complete tax free file S. Complete tax free file Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. Complete tax free file They include this amount ($400) in the total payments on Form 1040, line 72. Complete tax free file On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. Complete tax free file The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. Complete tax free file   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. Complete tax free file They enter this amount on line 45. Complete tax free file They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. Complete tax free file The Morenos will pay their USVI tax at the same time they file the copy of their U. Complete tax free file S. Complete tax free file income tax return with the U. Complete tax free file S. Complete tax free file Virgin Islands. Complete tax free file This image is too large to be displayed in the current screen. Complete tax free file Please click the link to view the image. Complete tax free file Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. Complete tax free file Please click the link to view the image. Complete tax free file Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. Complete tax free file Please click the link to view the image. 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The Complete Tax Free File

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