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File free taxes Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. File free taxes Questions about innocent spouse relief. File free taxes Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. File free taxes  The period of time in which you may request equitable relief has been expanded. File free taxes See How To Request Relief later. File free taxes More information. File free taxes   For more information about the latest developments on Publication 971, go to www. File free taxes irs. File free taxes gov/pub971. File free taxes Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. File free taxes This is called joint and several liability. File free taxes Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. File free taxes You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. File free taxes In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. File free taxes Three types of relief are available to married persons who filed joint returns. File free taxes Innocent spouse relief. File free taxes Separation of liability relief. File free taxes Equitable relief. File free taxes Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. File free taxes See Community Property Laws , later. File free taxes This publication explains these types of relief, who may qualify for them, and how to get them. File free taxes You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. File free taxes gov by entering “Innocent Spouse” in the search box. File free taxes What this publication does not cover. File free taxes   This publication does not discuss injured spouse relief. File free taxes You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. File free taxes If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. File free taxes For more information, see Form 8379, Injured Spouse Allocation. File free taxes Comments and suggestions. File free taxes   We welcome your comments about this publication and your suggestions for future editions. File free taxes   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. File free taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File free taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File free taxes   You can email us at taxforms@irs. File free taxes gov. File free taxes Please put “Publications Comment” on the subject line. File free taxes You can also send us comments from www. File free taxes irs. File free taxes gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. File free taxes ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. File free taxes Ordering forms and publications. File free taxes   Visit www. File free taxes irs. File free taxes 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 free taxes  Internal Revenue Service 1201 N. File free taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. File free taxes The IRS can help you with your request for innocent spouse relief. File free taxes If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. File free taxes Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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Saint Lawrence Seaway Development Corporation

Working in concert with its Canadian counterpart, the Saint Lawrence Seaway Development Corporation works to operate and maintain a safe, reliable, efficient waterway between the Great Lakes and the Atlantic Ocean.

Contact the Agency or Department

Website: Saint Lawrence Seaway Development Corporation

Address: 1200 New Jersey Ave SE
Suite W32-300

Washington, DC 20590

Phone Number: (202) 366-0091(315) 764-3200 (Operations)

Toll-free: (800) 785-2779

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File free taxes Publication 3920 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains some of the provisions of the Victims of Terrorism Tax Relief Act of 2001. File free taxes Under this Act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years. File free taxes The April 19, 1995, attack on the Alfred P. File free taxes Murrah Federal Building (Oklahoma City attack). File free taxes The September 11, 2001, attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County, Pennsylvania (September 11 attacks). File free taxes Terrorist attacks involving anthrax occurring after September 10, 2001, and before January 1, 2002 (anthrax attacks). File free taxes The Act also provides other types of relief. File free taxes For example, it provides that the following amounts are not included in income. File free taxes Payments from the September 11th Victim Compensation Fund of 2001. File free taxes Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack. File free taxes Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack. File free taxes Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack. File free taxes Debt cancellations made after September 10, 2001, and before January 1, 2002, because an individual died as a result of the September 11 attacks or anthrax attacks. File free taxes Worksheet A. File free taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File free taxes 1       2 Enter the total tax from the decedent's income tax return. File free taxes See Table 1 on page 5 for the line number for years before 2002. File free taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File free taxes (These taxes are not eligible for forgiveness. File free taxes )           a Self-employment tax. File free taxes 3a         b Social security and Medicare tax on tip income not reported to employer. File free taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File free taxes 3c         d Tax on excess accumulation in qualified retirement plans. File free taxes 3d         e Household employment taxes. File free taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File free taxes 3f         g Tax on golden parachute payments. File free taxes 3g       4 Add lines 3a through 3g. File free taxes 4       5 Tax to be forgiven. File free taxes Subtract line 4 from line 2. File free taxes 5       Note. File free taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File free taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File free taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File free taxes The IRS will determine the amount to be refunded. File free taxes Worksheet A. File free taxes Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File free taxes 1       2 Enter the total tax from the decedent's income tax return. File free taxes See Table 1 on page 5 for the line number for years before 2002. File free taxes 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File free taxes (These taxes are not eligible for forgiveness. File free taxes )           a Self-employment tax. File free taxes 3a         b Social security and Medicare tax on tip income not reported to employer. File free taxes 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File free taxes 3c         d Tax on excess accumulation in qualified retirement plans. File free taxes 3d         e Household employment taxes. File free taxes 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File free taxes 3f         g Tax on golden parachute payments. File free taxes 3g       4 Add lines 3a through 3g. File free taxes 4       5 Tax to be forgiven. File free taxes Subtract line 4 from line 2. File free taxes 5       Note. File free taxes If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File free taxes Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File free taxes If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File free taxes The IRS will determine the amount to be refunded. File free taxes Useful Items - You may want to see: Publication 547 Casualties, Disasters, and Thefts 559 Survivors, Executors, and Administrators Form (and Instructions) 706 United States Estate (and Generation- Skipping Transfer) Tax Return 1040 U. File free taxes S. File free taxes Individual Income Tax Return 1040NR U. File free taxes S. File free taxes Nonresident Alien Income Tax Return 1040X Amended U. File free taxes S. File free taxes Individual Income Tax Return 1041 U. File free taxes S. File free taxes Income Tax Return for Estates and Trusts 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 4506 Request for Copy or Transcript of Tax Form Prev  Up  Next   Home   More Online Publications