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File 1040ez online free Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. File 1040ez online free Tax questions. File 1040ez online free Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. File 1040ez online free irs. File 1040ez online free gov/pub516. File 1040ez online free What's New U. File 1040ez online free S. File 1040ez online free tax treaties and foreign tax laws. File 1040ez online free  This publication has been expanded to cover U. File 1040ez online free S. File 1040ez online free tax treaties and compliance with foreign tax laws. File 1040ez online free Reminders Combat zone participants. File 1040ez online free  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. File 1040ez online free S. File 1040ez online free Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. File 1040ez online free For details, see Publication 3, Armed Forces' Tax Guide. File 1040ez online free Death due to terrorist or military action. File 1040ez online free  U. File 1040ez online free S. File 1040ez online free income taxes are forgiven for a U. File 1040ez online free S. File 1040ez online free Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. File 1040ez online free S. File 1040ez online free Government. File 1040ez online free The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. File 1040ez online free The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. File 1040ez online free If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. File 1040ez online free For additional details, see Publication 559, Survivors, Executors, and Administrators. File 1040ez online free Form 8938. File 1040ez online free  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. File 1040ez online free See Foreign Bank Accounts, later. File 1040ez online free Introduction If you are a U. File 1040ez online free S. File 1040ez online free citizen working for the U. File 1040ez online free S. File 1040ez online free Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. File 1040ez online free You are taxed on your worldwide income, even though you live and work abroad. File 1040ez online free However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. File 1040ez online free This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. File 1040ez online free U. File 1040ez online free S. File 1040ez online free possessions. File 1040ez online free   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. File 1040ez online free That information is in Publication 570, Tax Guide for Individuals With Income From U. File 1040ez online free S. File 1040ez online free Possessions. File 1040ez online free Comments and suggestions. File 1040ez online free   We welcome your comments about this publication and your suggestions for future editions. File 1040ez online free   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File 1040ez online free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 1040ez online free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez online free   You can email us at taxforms@irs. File 1040ez online free gov. File 1040ez online free Please put “Publications Comment” on the subject line. File 1040ez online free You can also send us comments from www. File 1040ez online free irs. File 1040ez online free gov/formspubs/. File 1040ez online free Select “Comment on Tax Forms and Publications” under “Information about. File 1040ez online free ”   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. File 1040ez online free Ordering forms and publications. File 1040ez online free   Visit www. File 1040ez online free irs. File 1040ez online free gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. File 1040ez online free Internal Revenue Service 1201 N. File 1040ez online free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040ez online free   If you have a tax question, check the information available on IRS. File 1040ez online free gov or call 1-800-829-1040. File 1040ez online free We cannot answer tax questions sent to either of the above addresses. File 1040ez online free Useful Items - You may want to see: Publication 54 Tax Guide for U. File 1040ez online free S. File 1040ez online free Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. File 1040ez online free S. File 1040ez online free Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. File 1040ez online free S. File 1040ez online free Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. File 1040ez online free 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. File 1040ez online free Prev  Up  Next   Home   More Online Publications
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Privacy Impact Assessments - PIA

The IRS conducts a PIA on information systems that collect personally identifiable information. Performing Privacy Impact Assessments ensures that:

  • the public is aware of the information we collect about them;
  • any impact these systems have on personal privacy is adequately addressed; and,
  • we collect only enough personal information to administer our programs, and no more.

In addition, PIAs confirm that we use the information for the purpose intended; that the information remains timely and accurate; and that it is protected while we have it and that we hold it only for as long as we need it.

As indicated by "XXXXX" some of these documents are edited, or redacted. We have withheld information that, if released might harm our systems, compromise law enforcement efforts or, jeopardize competitive business interests.

PIAs are available in either HTML or PDF format. If no link is provided, then the PIA is not yet available. (See text below the listing for additional information.)

Full Title


Accounts Management Service AMS

Alaska Permanent Fund Dividend

Appeals Centralized Database System ACDS
Appeals Customer Service ACuServ
Appeals Customer Satisfaction Survey ACSS
Audit Information Management System Reference AIMS-R
Audit Information Management System Related Reports AIMS-RR
Automated Collection System ACS

Automated Computational Tool


AIMS Computer Information System


Automated Electronic Fingerprinting

Automated Freedom of Information Act AFOIA

Automated Insolvency System


Automated Lien System


Automated Manual Assessments AMA
Automated Non Master File ANMF
Automated Offer In Compromise


Automated Quarterly Excise Tax Listing, Milestone 4B AQETL
Automated Substitute for Returns (ASFR) System ASFR

Automated Substitute for Return A6020(b)

Automated Trust Fund Recovery Application ATFR
Automated Under Reporter AUR

Automated Under Reporter Inv. Strategy Database


Bank Discrepancy Application  
Bank Secrecy Act Dun & Bradstreet Project and Automated Internet Research Process BSA-D&B AIRP
Big Data Analytics BDA
Bulkdata Electronic File Transfer System BEFT
Business Master File BMF
Business Master File Document Specific BDOCSPEC
Business Master File Case Creation Nonfiler Indentification Process BMF CCNIP
Business Master File-Individual Master File Notices Milestone 4B BMFIMMFNOT
Business Master File On-Line/Employee Plans Master File On-Line BMFOL/EMFOL
Business Objects Enterprise BOE

Certified Transcripts


CFO/ARDI Audit Management System  
Chapter Three Withholding CTW
Chief Counsel System Domain CC-1
Combined Annual Wage Reporting CAWR
Compliance Data Environment, Release 3 CDEr3

Compliance Data Warehouse

Compliance Research Information System CRIS

Compliance Research Initiative Tracking System

Contact Analytics CA
Contact Recording for Taxpayer Assistance Centers CR-TAC
Control Data Analysis CDA-PCD
Corporate Data Initiative CDI
Correspondence Examination Automation Support CEAS
Counsel Automated System Environment CASE
Counsel Litigation Support Project CLSP
CASE Management Information System CASE-MIS
CASE Tax Litigation – Counsel Automated Tracking System CASE-TLCATS
Criminal Investigation - 1 General Support System CI–1 GSS
Criminal Investigation – 2 General Support System CI-2 GSS

Criminal Investigation Management Information System, integrated with, Asset Forfeiture Tracking and Retrieval


Custodial Audit Support Tracking System CASTS
Customer Account Data Engine CADE2
Customer Account Data Engine 2 - Database CADE - 2 DB
Customer Self Service Voice Response Unit CSS-VRU

Department of Labor Standards Enforcement

Dependent Data Base DDb
Dun & Bradstreet Full Service Restaurants Database DB FSRDB
eAuthentication3 eAuth
e-Services, Release 3.0, Version 1.0  
eBay/PayPal Law Enforcement eRequest System LERS
Elections by Foreign Corporations  
Electronic Disclosure Information Management System
Electronic Faxic Fax
Electronic Faxic Fax e-FAX

Electronic Federal Payment Posting System

Electronic Filing of 94xXML Returns 94xXML

Electronic Filing System

Electronic Filing Automated Report System EARS

Electronic Fraud Detection System

Electronic Installment Agreement eIA

Electronic Management System


Electronic MFTRA


Electronic Tax Administration Marketing Database

Electronic Tax Administration Research & Analysis System ETARAS
Electronic Tax Law Assistance System ETLA
Embedded Quality Review System EQRS
Embedded Quality Review System – Campus EQRS-C
Embedded Quality Review System Field EQRS-F
Employee Plans Audit Information Management System DPTE
Employee Plans/Exempt Organizations/Government Entities Audit Information Management System Report Processing System EARP

Employee Plans Master File


Employee Protection System EPS
Enforcement Revenue Information System ERIS
Employee Plans/Exempt Organizations Determination System EDS
Enterprise Forensics & eDiscovery EnCase
Enterprise Informatica Platform EIP
e-Postcard Public Disclosure Application  
e-Trak Civil Rights Division e-Track CRD

e-Trak Communications and Correspondence System Module

e-Trak C&C
e-Trak Non-Resident Filing e-Trak NRF
e-Trak Veterans Employment Tracking System e-Trak VETS
e-Trak Voluntary Disclosure Program e-Trak VDP
e-Trak Whistleblower Office e-Trak WO

Error Resolution System

Estate/Inheritance and Gift Non-Filer and Underreporter EGNFUR
Examination Desktop Support System EDSS
Examination Operational Automation Database EOAD

Examination Returns Control System


Excise Files Information Retrieval System ExFIRS
Exempt Organization Entity EOE
Exempt Organizations Extracts EXEMPTORG

Excise Files Information Retrieval System


Exempt Orgs & Govt Entities Audit System DEXP
Facebook: IRS Recruitment Page  
Facilitated Self-Assistance Research Project FSRP
Federal Student Aid – Datashare FSA-D

Federal Tax Deposit

Federal Payment Levy Program FPLP
Federal/State Fed/State
Federal Unemployment Tax Act FUTA

Filing Information Returns Electronically


Financial Management Information System FMIS
Foreign Account Tax Compliance Act – Foreign Finance Institution Registration FATCA–FFIR
Fraud Inventory Management System FIMS
Fresh Start – Failure to Pay Penalty Relief, FTP Penalty Relief FTP

Generalized Mainline Framework

Generalized Unpostable Framework GUF
Global High Wealth Industry Workload Services Database GHW
Grant Solutions GS
Headquarters Employee Plans Inventory Control HQEP

Health Coverage Tax Credit


Individual Master File IMF
Individual Taxpayer Burden Surveys ITBS
Individual Taxpayer Identification Number Real-Time System ITIN-RTS
Informant Claims Examination ICE
Information Reporting and Document Matching IRDM
Information Return Master File IRMF
Information Returns Processing IRP
Information Returns Processing Paper Documents IRPPD
Integrated Collection System ICS

Integrated Data Retrieval System


Integrated Financial System IFS
Integrated Production Model IPM

Integrated Submission and Remittance Processing System


Intelligent Business Solutions Advanced Research Lab (IBS ARL)


International Passport Program Office


International National Standard Application

Inventory Delivery System IDS

Investigative Scanning & Document Management

ISDM Public Website


Issue Based Management Information System


Issue Management System Integration IMSI
Joint Operations Center National Data Center JOC-NDC
Letter & Information Network User-fee System LINUS
Link & Learn Taxes Automated Certification Tracking  
LMSB Decision Support & Data Capture System LMSB DCS
Large and Midsize Business 1446–6 International Database LMSB 1446-6
LMSB Workload Identification System LWIS
Low Income Taxpayer Clinic LITC
Mail Labels and Media Support MLMS
Making Work Pay MPW

Management Information System Data Warehouse


Microfilm Replacement System MRS
Minister Waivers Min Waiv
Modernized e-File MeF
Modernized e-File Application Excise Tax for e-File MeF-ETEC
Modernized Enterprise Data Reporting MEDR
Modernized Internet Employer Identification Number Mod IEIN
Modified EP/EO Determination System MEDS
National Account Profile NAP

National Research Program


Nationwide Tax Forums Customer Satisfaction Surveys Database NTF-CSSD
Nationwide Tax Forum Online Feedback Form NTFO
Notice Conversion NC
Notice Delivery System NDS
Notice Prints Processing (NPP) CY 2012, Release/Milestone 4B NPP
Notice Review Processing System NRPS
Office of Tax Shelter Analysis Database OTSA

Offshore Credit Card Program


On-Line Notice Review OLNR
Online Payment Agreement OPA
Payer Master File PMF
Payment Tracer PT
Photocopy Refunds Program PHOREF
Political Action Committee/Political Organization Filing and Disclosure PAC527/POFD
Public Information Officers Database PioNeer



Qualifying Therapeutic Discovery Grant/Credit Program Project

Recruitment Tracking System R-TRAK
Remittance Processing System RPS

Remittance Processing System - Pre-Mainline

Remittance Strategy for Paper Check Conversion RS-PCC
Remittance Transaction Research RTR

Report Generation Software

Reporting Compliance Case Management System RCCMS
Return Preparer Database RPD
Return Review Program RRP
Return Review Program – Transition State RRP
Returns Inventory and Classification System-Compliance Decision Analytics RICS-CDA
Returns Inventory & Classification System RICS

Risk Based Scoring System Version 2.0


Selection and Workload Classification Component


Service Center Recognition Image Processing System

Short Term Transcript ST-TRA
SPEC Total Relationship Management SPECTRM
Specialist Referral System SRS-2

SS-8 Integrated Case Processing System

Standard IDRS Access Tier II SIA
Standard Corporate Files On-Line (CFOL) Access Protocol SCAP
State Income Tax Levy Program SITLP
Statistics of Income Distributed Processing System SOI-DPS
System Advocacy Management System, Release II SAMS-II
Tax Exempt/Exempt Government Entities Rulings and Agreements Control TRAC
Tax Forms & Pubs Oracle Program Tracking System TFPOPTS
Tax Return Database TRDB
Taxpayer Advocate Service Customer Survey  
Taxpayer Advocate Service Integrated System TASIS
Taxpayer Advocate Service Management Information System TAMIS
Tax Professional Preparer Tax Identification Number System PTIN-TPPS
Third Party Contact TPC
Title 31 Non-Banking Financial Institution Database  
U.S. Residency Certification US-CERT

Web-Based Employee Technical Time System

Web Currency & Banking Retrieval System WebCBRS
Where's My Refund WMR
Withholding Compliance System   WHCS

YK1 Readiness



For questions regarding disclosure procedures or to request IRS records and documents, you may contact:

IRS Headquarters Disclosure Office
1111 Constitution Avenue, N.W .
Washington, DC 20224

For questions regarding the Privacy Impact Assessment process at the IRS:

Director, Office of Privacy
Internal Revenue Service
Room 7050 OS:P:PIP
1111 Constitution Ave. NW
Washington, DC 20224

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The File 1040ez Online Free

File 1040ez online free 3. File 1040ez online free   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. File 1040ez online free This chapter explains the limits and rules for deducting the costs of gifts. File 1040ez online free $25 limit. File 1040ez online free   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. File 1040ez online free A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. File 1040ez online free   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. File 1040ez online free This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. File 1040ez online free   If you and your spouse both give gifts, both of you are treated as one taxpayer. File 1040ez online free It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. File 1040ez online free If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. File 1040ez online free Example. File 1040ez online free Bob Jones sells products to Local Company. File 1040ez online free He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. File 1040ez online free They paid $80 for each gift basket, or $240 total. File 1040ez online free Three of Local Company's executives took the gift baskets home for their families' use. File 1040ez online free Bob and Jan have no independent business relationship with any of the executives' other family members. File 1040ez online free They can deduct a total of $75 ($25 limit × 3) for the gift baskets. File 1040ez online free Incidental costs. File 1040ez online free   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. File 1040ez online free   A cost is incidental only if it does not add substantial value to the gift. File 1040ez online free For example, the cost of gift wrapping is an incidental cost. File 1040ez online free However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. File 1040ez online free Exceptions. File 1040ez online free   The following items are not considered gifts for purposes of the $25 limit. File 1040ez online free An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. File 1040ez online free Examples include pens, desk sets, and plastic bags and cases. File 1040ez online free Signs, display racks, or other promotional material to be used on the business premises of the recipient. File 1040ez online free    Figure B. File 1040ez online free When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. File 1040ez online free (Do not use this chart if your home is your principal place of business. File 1040ez online free See Office in the home . File 1040ez online free ) Please click here for the text description of the image. File 1040ez online free Figure B. File 1040ez online free When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. File 1040ez online free 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. File 1040ez online free   Any item that might be considered either a gift or entertainment generally will be considered entertainment. File 1040ez online free However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. File 1040ez online free    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. File 1040ez online free You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. File 1040ez online free   You can change your treatment of the tickets at a later date by filing an amended return. File 1040ez online free Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. File 1040ez online free    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. File 1040ez online free You cannot choose, in this case, to treat the cost of the tickets as a gift expense. File 1040ez online free Prev  Up  Next   Home   More Online Publications