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File state return only Publication 523 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. File state return only Tax questions. File state return only Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 523, such as legislation enacted after it was published, go to www. File state return only irs. File state return only gov/pub523. File state return only Reminders Change of address. File state return only  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. File state return only Mail it to the Internal Revenue Service Center for your old address. File state return only (Addresses for the Service Centers are on the back of the form. File state return only ) Home sold with undeducted points. File state return only  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of sale. File state return only See Points in Publication 936, Home Mortgage Interest Deduction. File state return only Photographs of missing children. File state return only  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File state return only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state return only 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 state return only Introduction This publication explains the tax rules that apply when you sell your main home. File state return only In most cases, your main home is the one in which you live most of the time. File state return only If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). File state return only See Excluding the Gain , later. File state return only Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. File state return only If you have gain that cannot be excluded, you generally must report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. File state return only You may also have to complete Form 4797, Sales of Business Property. File state return only See Reporting the Sale , later. File state return only If you have a loss on the sale, you generally cannot deduct it on your return. File state return only However, you may need to report it. File state return only See Reporting the Sale , later. File state return only The main topics in this publication are: Figuring gain or loss, Basis, Excluding the gain, Ownership and use tests, and Reporting the sale. File state return only Other topics include: Business use or rental of home, Deducting taxes in the year of sale, and Recapturing a federal mortgage subsidy. File state return only Net Investment Income Tax (NIIT). File state return only   If any part of the gain on the sale of a home is not excluded under the rules discussed in this publication, it may be subject to the NIIT. File state return only For more details, see Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions. File state return only Worksheets. File state return only   Near the end of this publication you will find worksheets you can use to figure your gain (or loss) and your exclusion. File state return only Use Worksheet 1 to figure the adjusted basis of the home you sold. File state return only Use Worksheet 2 to figure the gain (or loss), the exclusion, and the taxable gain (if any) on the sale. File state return only If you do not qualify for the maximum exclusion, use Worksheet 3 to figure your reduced maximum exclusion. File state return only Date of sale. File state return only    If you received a Form 1099-S, Proceeds From Real Estate Transactions, the date of sale should be shown in box 1. File state return only If you did not receive this form, the date of sale is the earlier of (a) the date title transferred or (b) the date the economic burdens and benefits of ownership shifted to the buyer. File state return only In most cases, these dates are the same. File state return only What is not covered in this publication. File state return only   This publication does not cover the sale of rental property, second homes, or vacation homes. File state return only For information on how to report any gain or loss from those sales, see Publication 544, Sales and Other Dispositions of Assets. File state return only Comments and suggestions. File state return only   We welcome your comments about this publication and your suggestions for future editions. File state return only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File state return only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File state return only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state return only   You can send your comments from www. File state return only irs. File state return only gov/formspubs/. File state return only Click on “More Information” and then on “Comment on Tax Forms and Publications”. File state return only   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 state return only Ordering forms and publications. File state return only   Visit www. File state return only irs. File state return only 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 state return only Internal Revenue Service 1201 N. File state return only Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state return only   If you have a tax question, check the information available on IRS. File state return only gov or call 1-800-829-1040. File state return only We cannot answer tax questions sent to either of the above addresses. File state return only Useful Items - You may want to see: Publication 527 Residential Rental Property 530 Tax Information for Homeowners 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 587 Business Use of Your Home 936 Home Mortgage Interest Deduction 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 1040 U. File state return only S. File state return only Individual Income Tax Return 1040NR U. File state return only S. File state return only Nonresident Alien Income Tax Return 1040X Amended U. File state return only S. File state return only Individual Income Tax Return 1099-S Proceeds From Real Estate Transactions 4797 Sales of Business Property 5405 Repayment of the First-Time Homebuyer Credit 8822 Change of Address 8828 Recapture of Federal Mortgage Subsidy 8939 Allocation of Increase in Basis for Property Acquired From a Decedent 8949 Sales and Other Dispositions of Capital Assets W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. File state return only Prev  Up  Next   Home   More Online Publications
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The File State Return Only

File state return only Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File state return only Tax questions. File state return only Useful Items - You may want to see: What's New SE tax rate. File state return only  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. File state return only 4%. File state return only The Medicare (HI) portion of the SE tax remains 2. File state return only 9%. File state return only As a result, the SE tax rate returns to 15. File state return only 3%. File state return only For more information, see the Instructions for Schedule SE (Form 1040). File state return only Earnings subject to social security. File state return only  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. File state return only For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. File state return only Additional Medicare Tax. File state return only  Beginning in 2013, a 0. File state return only 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 state return only For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. File state return only Modified AGI limit for traditional IRA contributions increased. File state return only  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. File state return only If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. File state return only Modified AGI limit for Roth IRA contributions increased. File state return only  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. File state return only Earned income credit (EIC). File state return only  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. File state return only You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. File state return only Reminders Future developments. File state return only . File state return only   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. File state return only irs. File state return only gov/pub517. File state return only Photographs of missing children. File state return only  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. File state return only Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state return only 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 state return only Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. File state return only Social security and Medicare taxes are collected under one of two systems. File state return only Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. File state return only Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. File state return only No earnings are subject to both systems. File state return only Table 1. File state return only Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. File state return only Do not rely on this table alone. File state return only Also read the discussion for the class in the following pages. File state return only Class Covered under FICA? Covered under SECA? Minister NO. File state return only Your ministerial earnings are exempt. File state return only YES, if you do not have an approved exemption from the IRS. File state return only   NO, if you have an approved exemption. File state return only Member of a religious order who has not taken a vow of poverty NO. File state return only Your ministerial earnings are exempt. File state return only YES, if you do not have an approved exemption from the IRS. File state return only   NO, if you have an approved exemption. File state return only Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. File state return only   NO, if neither of the above applies. File state return only NO. File state return only Your ministerial earnings are exempt. File state return only Christian Science practitioner or reader NO. File state return only Your ministerial earnings are exempt. File state return only YES, if you do not have an approved exemption from the IRS. File state return only   NO, if you have an approved exemption. File state return only Religious worker (church employee) YES, if your employer did not elect to exclude you. File state return only    NO, if your employer elected to exclude you. File state return only YES, if your employer elected to exclude you from FICA. File state return only   NO, if you are covered under FICA. File state return only Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. File state return only    NO, if you have an approved exemption. File state return only YES, if you are self-employed and do not have an approved exemption from the IRS. File state return only   NO, if you have an approved exemption. File state return only * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. File state return only In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. File state return only 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. File state return only 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 state return only Medicare wages and self-employment income are combined to determine if income exceeds the threshold. File state return only A self-employment loss is not considered for purposes of this tax. File state return only RRTA compensation is separately compared to the threshold. File state return only There is no employer match for Additional Medicare Tax. File state return only For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. File state return only This publication contains information for the following classes of taxpayers. File state return only Ministers. File state return only Members of a religious order. File state return only Christian Science practitioners and readers. File state return only Religious workers (church employees). File state return only Members of a recognized religious sect. File state return only Note. File state return only Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. File state return only This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. File state return only Which earnings are taxed under FICA and which under SECA. File state return only See Table 1 above. File state return only How a member of the clergy can apply for an exemption from self-employment tax. File state return only How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. File state return only How a member of the clergy or religious worker figures net earnings from self-employment. File state return only This publication also covers certain income tax rules of interest to ministers and members of a religious order. File state return only A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. File state return only In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. File state return only You will find these worksheets right after the Comprehensive Example . File state return only Note. File state return only In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. File state return only Comments and suggestions. File state return only   We welcome your comments about this publication and your suggestions for future editions. File state return only   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File state return only NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File state return only Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state return only   You can send your comments from www. File state return only irs. File state return only gov/formspubs/. File state return only Click on “More Information” and then on “Give us feedback”. File state return only   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 state return only Ordering forms and publications. File state return only   Visit www. File state return only irs. File state return only 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 state return only Internal Revenue Service 1201 N. File state return only Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state return only   If you have a tax question, check the information available on IRS. File state return only gov or call 1-800-829-1040. File state return only We cannot answer tax questions sent to either of the above addresses. File state return only Useful Items - You may want to see: Publication 54 Tax Guide for U. File state return only S. File state return only Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. File state return only S. File state return only Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. File state return only   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. File state return only Prev  Up  Next   Home   More Online Publications