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File 1040ezFile 1040ez Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. File 1040ez Ordering forms and publications. File 1040ez Tax questions. File 1040ez All material in this publication may be reprinted freely. File 1040ez A citation to Your Federal Income Tax (2013) would be appropriate. File 1040ez The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. File 1040ez However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File 1040ez This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. File 1040ez Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. File 1040ez All taxpayers have important rights when working with the IRS. File 1040ez These rights are described in Your Rights as a Taxpayer in the back of this publication. File 1040ez What's New This section summarizes important tax changes that took effect in 2013. File 1040ez Most of these changes are discussed in more detail throughout this publication. File 1040ez Future developments. File 1040ez For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. File 1040ez irs. File 1040ez gov/pub17. File 1040ez Additional Medicare Tax. File 1040ez Beginning in 2013, a 0. File 1040ez 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. File 1040ez See Form 8959 and its instructions. File 1040ez Net Investment Income Tax. File 1040ez Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File 1040ez The NIIT is 3. File 1040ez 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. File 1040ez See Form 8960 and its instructions. File 1040ez Change in tax rates. File 1040ez The highest tax rate is 39. File 1040ez 6%. File 1040ez For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. File 1040ez Tax rate on net capital gain and qualified dividends. File 1040ez The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. File 1040ez See chapter 16. File 1040ez Medical and dental expenses. File 1040ez You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. File 1040ez 5% if either you or your spouse is age 65 or older). File 1040ez See chapter 21. File 1040ez Personal exemption amount increased for certain taxpayers. File 1040ez Your personal exemption is increased to $3,900. File 1040ez But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 1040ez See chapter 3. File 1040ez Limit on itemized deductions. File 1040ez You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. File 1040ez See chapter 29. File 1040ez Same-sex marriages. File 1040ez If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File 1040ez See chapter 2. File 1040ez If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. File 1040ez For details on filing amended returns, see chapter 1. File 1040ez Health flexible spending arrangements (FSAs). File 1040ez You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. File 1040ez See chapter 5. File 1040ez Expiring credits. File 1040ez The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. File 1040ez You cannot claim either one on your 2013 return. File 1040ez See chapter 37. File 1040ez Ponzi-type investment schemes. File 1040ez There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. File 1040ez See chapter 25. File 1040ez Home office deduction simplified method. File 1040ez If you can take a home office deduction, you may be able to use a simplified method to figure it. File 1040ez See Publication 587. File 1040ez Standard mileage rates. File 1040ez The 2013 rate for business use of your car is increased to 56½ cents a mile. File 1040ez See chapter 26. File 1040ez The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. File 1040ez See chapter 21. File 1040ez The 2013 rate for use of your car to move is increased to 24 cents a mile. File 1040ez See Publication 521, Moving Expenses. File 1040ez Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. File 1040ez Many of these items are explained in more detail later in this publication. File 1040ez Enter your social security number (SSN). File 1040ez Enter your SSN in the space provided on your tax form. File 1040ez If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. File 1040ez See chapter 1. File 1040ez Secure your tax records from identity theft. File 1040ez Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. File 1040ez An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. File 1040ez For more information about identity theft and how to reduce your risk from it, see chapter 1. File 1040ez Taxpayer identification numbers. File 1040ez You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. File 1040ez This applies even if the person was born in 2013. File 1040ez Generally, this number is the person's social security number (SSN). File 1040ez See chapter 1. File 1040ez Foreign source income. File 1040ez If you are a U. File 1040ez S. File 1040ez citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. File 1040ez S. File 1040ez law. File 1040ez This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. File 1040ez This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). File 1040ez If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. File 1040ez For details, see Publication 54, Tax Guide for U. File 1040ez S. File 1040ez Citizens and Resident Aliens Abroad. File 1040ez Foreign financial assets. File 1040ez If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. File 1040ez Check www. File 1040ez IRS. File 1040ez gov/form8938 for details. File 1040ez Automatic 6-month extension to file tax return. File 1040ez You can use Form 4868, Application for Automatic Extension of Time To File U. File 1040ez S. File 1040ez Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. File 1040ez See chapter 1. File 1040ez Include your phone number on your return. File 1040ez To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. File 1040ez Please enter your daytime telephone number on your tax form next to your signature and occupation. File 1040ez If you are filing a joint return, you can enter either your or your spouse's daytime phone number. File 1040ez Payment of taxes. File 1040ez You can pay your taxes online, by phone, or by check or money order. File 1040ez You can make a direct transfer from your bank account or use a credit or debit card. File 1040ez If you e-file, you can schedule an electronic payment. File 1040ez See chapter 1. File 1040ez Faster ways to file your return. File 1040ez The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. File 1040ez You can use IRS e-file (electronic filing). File 1040ez See chapter 1. File 1040ez Free electronic filing. File 1040ez You may be able to file your 2013 taxes online for free. File 1040ez See chapter 1. File 1040ez Change of address. File 1040ez If you change your address, you should notify the IRS. File 1040ez See Change of Address in chapter 1. File 1040ez Refund on a late filed return. File 1040ez If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. File 1040ez See chapter 1. File 1040ez Frivolous tax returns. File 1040ez The IRS has published a list of positions that are identified as frivolous. File 1040ez The penalty for filing a frivolous tax return is $5,000. File 1040ez See chapter 1. File 1040ez Filing erroneous claim for refund or credit. File 1040ez You may have to pay a penalty if you file an erroneous claim for refund or credit. File 1040ez See chapter 1. File 1040ez Privacy Act and paperwork reduction information. File 1040ez The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. File 1040ez A complete statement on this subject can be found in your tax form instructions. File 1040ez Customer service for taxpayers. File 1040ez You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. File 1040ez See How To Get Tax Help in the back of this publication. File 1040ez Preparer e-file mandate. File 1040ez Most paid preparers must e-file returns they prepare and file. File 1040ez Your preparer may make you aware of this requirement and the options available to you. File 1040ez Treasury Inspector General for Tax Administration. File 1040ez If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). File 1040ez You can remain anonymous. File 1040ez Photographs of missing children. File 1040ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 1040ez 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. File 1040ez Introduction This publication covers the general rules for filing a federal income tax return. File 1040ez It supplements the information contained in your tax form instructions. File 1040ez It explains the tax law to make sure you pay only the tax you owe and no more. File 1040ez How this publication is arranged. File 1040ez This publication closely follows Form 1040, U. File 1040ez S. File 1040ez Individual Income Tax Return. File 1040ez It is divided into six parts which cover different sections of Form 1040. File 1040ez Each part is further divided into chapters which generally discuss one line of the form. File 1040ez Do not worry if you file Form 1040A or Form 1040EZ. File 1040ez Anything included on a line of either of these forms is also included on Form 1040. File 1040ez The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. File 1040ez What is in this publication. File 1040ez The publication begins with the rules for filing a tax return. File 1040ez It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. File 1040ez It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. File 1040ez The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. File 1040ez Throughout the publication are examples showing how the tax law applies in typical situations. File 1040ez Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. File 1040ez Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. File 1040ez References to those other publications are provided for your information. File 1040ez Icons. File 1040ez Small graphic symbols, or icons, are used to draw your attention to special information. File 1040ez See Table 1 later for an explanation of each icon used in this publication. File 1040ez What is not covered in this publication. File 1040ez Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. File 1040ez This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). File 1040ez If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. File 1040ez Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). File 1040ez Publication 535, Business Expenses. File 1040ez Publication 587, Business Use of Your Home (Including Use by Daycare Providers). File 1040ez Help from the IRS. File 1040ez There are many ways you can get help from the IRS. File 1040ez These are explained under How To Get Tax Help in the back of this publication. File 1040ez Comments and suggestions. File 1040ez We welcome your comments about this publication and your suggestions for future editions. File 1040ez You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 1040ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. File 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 1040ez You can send your comments from www. File 1040ez irs. File 1040ez gov/formspubs/. File 1040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. File 1040ez 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 Ordering forms and publications. File 1040ez Visit www. File 1040ez irs. File 1040ez 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. File 1040ez Internal Revenue Service 1201 N. File 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 1040ez If you have a tax question, check the information available on IRS. File 1040ez gov or call 1-800-829-1040. File 1040ez We cannot answer tax questions sent to either of the above addresses. File 1040ez IRS mission. File 1040ez Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. File 1040ez Table 1. File 1040ez Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. File 1040ez An Internet site or an email address. File 1040ez An address you may need. File 1040ez Items you should keep in your personal records. File 1040ez Items you may need to figure or a worksheet you may need to complete and keep for your records. File 1040ez An important phone number. File 1040ez Helpful information you may need. File 1040ez Prev Up Next Home More Online Publications
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