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E File Taxes

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E File Taxes

E file taxes Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. E file taxes Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . E file taxes Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. E file taxes Vea la Tabla V que aparece a continuación. E file taxes Tabla V. E file taxes Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. E file taxes SI busca más información sobre la deducción por. E file taxes . E file taxes . E file taxes ENTONCES vea. E file taxes . E file taxes . E file taxes Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . E file taxes Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. E file taxes Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. E file taxes Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . E file taxes Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . E file taxes Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. E file taxes Multa por retiro prematuro de ahorros el capítulo 7 . E file taxes Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. E file taxes Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. E file taxes Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. E file taxes Gastos procedentes del alquiler de bienes muebles el capítulo 12 . E file taxes Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . E file taxes Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. E file taxes S. E file taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. E file taxes Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . E file taxes Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. E file taxes Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. E file taxes Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. E file taxes Table of Contents 17. E file taxes   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. E file taxes   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. E file taxes Documento (instrumento) de divorcio o separación judicial. E file taxes Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. E file taxes Impuestos y seguro. E file taxes Otros pagos a terceros. E file taxes Documentos Firmados Después de 1984Pagos a terceros. E file taxes Excepción. E file taxes Pagos sustitutivos. E file taxes Específicamente designado como pensión para hijos menores. E file taxes Contingencia relacionada con su hijo. E file taxes Pago claramente asociado con una contingencia. E file taxes Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. E file taxes   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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The E File Taxes

E file taxes Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. E file taxes Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. E file taxes Simplified Method to be used, Who must use the Simplified Method. E file taxes 5% owners, 5% owners. E file taxes A Age 70, Age 70½. E file taxes Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. E file taxes Defined, Annuity. E file taxes Fixed-period, Fixed-period annuities. E file taxes , Fixed-period annuity. E file taxes Guaranteed payments, Guaranteed payments. E file taxes Joint and survivor annuities, Joint and survivor annuities. E file taxes Minimum distributions from, Minimum distributions from an annuity plan. E file taxes Payments under, Annuity payments. E file taxes Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. E file taxes Rollovers, Annuity contracts. E file taxes (see also Rollovers) Single-life, Annuities for a single life. E file taxes , Single-life annuity. E file taxes Starting date of, Annuity starting date defined. E file taxes , Who must use the Simplified Method. E file taxes , Annuity starting before November 19, 1996. E file taxes , Annuity starting date. E file taxes Before November 19, 1996, Annuity starting before November 19, 1996. E file taxes Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. E file taxes Variable annuities, Variable annuities. E file taxes , Variable Annuities, Death benefits. E file taxes Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. E file taxes Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. E file taxes D Death benefits, Death benefits. E file taxes Death of employee, Distributions after the employee's death. E file taxes , Survivors of employees. E file taxes Death of retiree, Survivors of retirees. E file taxes Deductible voluntary employee contributions, Deductible voluntary employee contributions. E file taxes Defined contribution plans, Defined contribution plan. E file taxes Designated Roth accounts Costs, Designated Roth accounts. E file taxes Defined, Designated Roth account. E file taxes Qualified distributions, Designated Roth accounts. E file taxes Rollovers, Designated Roth accounts. E file taxes Disability pensions, Disability pensions. E file taxes , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. E file taxes Early distributions and penalty tax, Payment to you option. E file taxes , Tax on Early Distributions Employer securities, Distributions of employer securities. E file taxes Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. E file taxes , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. E file taxes Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. E file taxes Qualified reservist, Qualified reservist distributions. E file taxes U. E file taxes S. E file taxes savings bonds, Distribution of U. E file taxes S. E file taxes savings bonds. E file taxes Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. E file taxes , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. E file taxes Estate tax, Reduction for federal estate tax. E file taxes Deduction, Estate tax deduction. E file taxes Estimated tax, Estimated tax. E file taxes Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. E file taxes Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. E file taxes F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. E file taxes S. E file taxes savings bonds. E file taxes Fixed-period annuities, Fixed-period annuities. E file taxes , Fixed-period annuity. E file taxes Foreign employment contributions, Foreign employment contributions. E file taxes Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. E file taxes Form 1040/1040A Rollovers, How to report. E file taxes Form 1040X Changing your mind on lump-sum treatment, Changing your mind. E file taxes Form 1099-INT U. E file taxes S. E file taxes savings bonds distributions, Distribution of U. E file taxes S. E file taxes savings bonds. E file taxes Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. E file taxes Exceptions to tax, Exceptions to tax. E file taxes Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. E file taxes Rollovers, How to report. E file taxes Tax-free exchanges, Tax-free exchange reported on Form 1099-R. E file taxes Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. E file taxes Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. E file taxes Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. E file taxes Form RRB-1099-R, Form RRB-1099-R. E file taxes Form W-4P Withholding from retirement plan payments, Choosing no withholding. E file taxes , Nonperiodic distributions. E file taxes Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. E file taxes Frozen deposits, Frozen deposits. E file taxes Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. E file taxes Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. E file taxes H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. E file taxes I In-plan Roth rollovers, In-plan Roth rollovers. E file taxes Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. E file taxes Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. E file taxes J Joint and survivor annuities, Joint and survivor annuities. E file taxes L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. E file taxes Lump-sum distributions, Distributions of employer securities. E file taxes , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. E file taxes Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. E file taxes Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. E file taxes Multiple-lives annuities, Multiple-lives annuity. E file taxes N Net Investment Income Tax, Net investment income tax. E file taxes , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). E file taxes Deferring tax on, Distributions of employer securities. E file taxes Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. E file taxes Loans treated as distributions from, Effect on investment in the contract. E file taxes Nonresident aliens Railroad retirement, Nonresident aliens. E file taxes P Partial rollovers, Partial rollovers. E file taxes Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. E file taxes Disability pensions, Disability pensions. E file taxes , Disability Pensions Types of, Types of pensions and annuities. E file taxes Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. E file taxes Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). E file taxes , Qualified domestic relations order (QDRO). E file taxes Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. E file taxes Qualified employee annuities Defined, Qualified employee annuity. E file taxes Simplified Method to be used, Who must use the Simplified Method. E file taxes Qualified employee plans Defined, Qualified employee plan. E file taxes Simplified Method to be used, Who must use the Simplified Method. E file taxes Qualified plans, Who must use the General Rule. E file taxes (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. E file taxes Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. E file taxes Rollovers, Qualified retirement plan. E file taxes Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. E file taxes R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. E file taxes Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. E file taxes Reemployment, Reemployment. E file taxes Related employers and related plans, Related employers and related plans. E file taxes Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. E file taxes Required beginning date, Required beginning date. E file taxes Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. E file taxes Retirement bonds, Retirement bonds. E file taxes Rollovers, Rollovers, Choosing the right option. E file taxes 20% tax rate on distribution, Eligible rollover distribution. E file taxes Comparison of direct payment vs. E file taxes direct rollover (Table 1), Choosing the right option. E file taxes Direct rollover to another qualified plan, Eligible rollover distribution. E file taxes , Direct rollover option. E file taxes In-plan Roth, In-plan Roth rollovers. E file taxes Nonspouse beneficiary, Rollovers by nonspouse beneficiary. E file taxes Nontaxable amounts, Rollover of nontaxable amounts. E file taxes Notice to recipients of eligible rollover distribution, Written explanation to recipients. E file taxes Property and cash distributed, Property and cash distributed. E file taxes Roth IRAs, Rollovers to Roth IRAs. E file taxes Substitution of other property, Rollovers of property. E file taxes Surviving spouse making, Rollover by surviving spouse. E file taxes S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. E file taxes Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. E file taxes How to use, How to use the Simplified Method. E file taxes Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. E file taxes Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. E file taxes Single-life annuities, Annuities for a single life. E file taxes , Single-life annuity. E file taxes Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. E file taxes Surviving spouse Distribution rules for, Distributions after the employee's death. E file taxes Rollovers by, Rollover by surviving spouse. E file taxes T Tables Comparison of direct payment vs. E file taxes direct rollover (Table 1), Choosing the right option. E file taxes Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. E file taxes Ten percent tax for early withdrawal, Payment to you option. E file taxes , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. E file taxes Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. E file taxes S. E file taxes savings bonds Distribution of, Distribution of U. E file taxes S. E file taxes savings bonds. E file taxes V Variable annuities, Variable annuities. E file taxes , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. E file taxes W Withdrawals, Withdrawals. E file taxes Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. E file taxes Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. E file taxes 20% of eligible rollover, Withholding requirements. E file taxes , Payment to you option. E file taxes , 20% Mandatory withholding. E file taxes Periodic payments, Periodic payments. E file taxes Railroad retirement, Tax withholding. E file taxes Worksheets Simplified Method, How to use the Simplified Method. E file taxes Worksheet A, illustrated, Worksheet A. E file taxes Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. E file taxes Simplified Method Prev  Up     Home   More Online Publications