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Form 1040ez Instructions

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Form 1040ez Instructions

Form 1040ez instructions Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Form 1040ez instructions However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Form 1040ez instructions If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Form 1040ez instructions Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Form 1040ez instructions Also include any state and local general sales taxes paid for a leased motor vehicle. Form 1040ez instructions Do not include sales taxes paid on items used in your trade or business. Form 1040ez instructions To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Form 1040ez instructions You must keep your actual receipts showing general sales taxes paid to use this method. Form 1040ez instructions Refund of general sales taxes. Form 1040ez instructions   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Form 1040ez instructions If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Form 1040ez instructions But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Form 1040ez instructions See Recoveries in Pub. Form 1040ez instructions 525 for details. Form 1040ez instructions Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Form 1040ez instructions You may also be able to add the state and local general sales taxes paid on certain specified items. Form 1040ez instructions To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Form 1040ez instructions If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Form 1040ez instructions State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Form 1040ez instructions ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Form 1040ez instructions   1. Form 1040ez instructions Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Form 1040ez instructions $     Next. Form 1040ez instructions If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Form 1040ez instructions Otherwise, go to line 2       2. Form 1040ez instructions Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Form 1040ez instructions Enter -0-                   Yes. Form 1040ez instructions Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Form 1040ez instructions $       3. Form 1040ez instructions Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Form 1040ez instructions Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Form 1040ez instructions Enter your local general sales tax rate, but omit the percentage sign. Form 1040ez instructions For example, if your local general sales tax rate was 2. Form 1040ez instructions 5%, enter 2. Form 1040ez instructions 5. Form 1040ez instructions If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Form 1040ez instructions (If you do not know your local general sales tax rate, contact your local government. Form 1040ez instructions ) 3. Form 1040ez instructions . Form 1040ez instructions       4. Form 1040ez instructions Did you enter -0- on line 2 above?             No. Form 1040ez instructions Skip lines 4 and 5 and go to line 6             Yes. Form 1040ez instructions Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Form 1040ez instructions For example, if your state general sales tax rate is 6%, enter 6. Form 1040ez instructions 0 4. Form 1040ez instructions . Form 1040ez instructions       5. Form 1040ez instructions Divide line 3 by line 4. Form 1040ez instructions Enter the result as a decimal (rounded to at least three places) 5. Form 1040ez instructions . Form 1040ez instructions       6. Form 1040ez instructions Did you enter -0- on line 2 above?             No. Form 1040ez instructions Multiply line 2 by line 3   6. Form 1040ez instructions $     Yes. Form 1040ez instructions Multiply line 1 by line 5. Form 1040ez instructions If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Form 1040ez instructions Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Form 1040ez instructions $   8. Form 1040ez instructions Deduction for general sales taxes. Form 1040ez instructions Add lines 1, 6, and 7. Form 1040ez instructions Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Form 1040ez instructions Be sure to enter “ST” on the dotted line to the left of the entry space 8. Form 1040ez instructions $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Form 1040ez instructions    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Form 1040ez instructions Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Form 1040ez instructions If married filing separately, do not include your spouse's income. Form 1040ez instructions Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Form 1040ez instructions Tax-exempt interest. Form 1040ez instructions Veterans' benefits. Form 1040ez instructions Nontaxable combat pay. Form 1040ez instructions Workers' compensation. Form 1040ez instructions Nontaxable part of social security and railroad retirement benefits. Form 1040ez instructions Nontaxable part of IRA, pension, or annuity distributions. Form 1040ez instructions Do not include rollovers. Form 1040ez instructions Public assistance payments. Form 1040ez instructions The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Form 1040ez instructions Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Form 1040ez instructions What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Form 1040ez instructions If there is no table for your state, the table amount is considered to be zero. Form 1040ez instructions Multiply the table amount for each state you lived in by a fraction. Form 1040ez instructions The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Form 1040ez instructions Enter the total of the prorated table amounts for each state on line 1. Form 1040ez instructions However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Form 1040ez instructions Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Form 1040ez instructions Example. Form 1040ez instructions You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Form 1040ez instructions The table amount for State A is $500. Form 1040ez instructions The table amount for State B is $400. Form 1040ez instructions You would figure your state general sales tax as follows. Form 1040ez instructions State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Form 1040ez instructions Otherwise, complete a separate worksheet for State A and State B. Form 1040ez instructions Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Form 1040ez instructions Line 2. Form 1040ez instructions   If you checked the “No” box, enter -0- on line 2, and go to line 3. Form 1040ez instructions If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Form 1040ez instructions Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Form 1040ez instructions See the line 1 instructions on this page to figure your 2006 income. Form 1040ez instructions The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Form 1040ez instructions Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Form 1040ez instructions What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Form 1040ez instructions If there is no table for your locality, the table amount is considered to be zero. Form 1040ez instructions Multiply the table amount for each locality you lived in by a fraction. Form 1040ez instructions The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Form 1040ez instructions If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Form 1040ez instructions Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Form 1040ez instructions Example. Form 1040ez instructions You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Form 1040ez instructions The table amount for Locality 1 is $100. Form 1040ez instructions The table amount for Locality 2 is $150. Form 1040ez instructions You would figure the amount to enter on line 2 as follows. Form 1040ez instructions Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Form 1040ez instructions Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Form 1040ez instructions   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Form 1040ez instructions 25%. Form 1040ez instructions Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Form 1040ez instructions 25%. Form 1040ez instructions   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Form 1040ez instructions 5%. Form 1040ez instructions Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Form 1040ez instructions 5%. Form 1040ez instructions   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Form 1040ez instructions 0” on line 3. Form 1040ez instructions Your local general sales tax rate of 4. Form 1040ez instructions 0% includes the additional 1. Form 1040ez instructions 0% Arkansas state sales tax rate for Texarkana and the 1. Form 1040ez instructions 5% sales tax rate for Miller County. Form 1040ez instructions What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Form 1040ez instructions Multiply each tax rate for the period it was in effect by a fraction. Form 1040ez instructions The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Form 1040ez instructions Enter the total of the prorated tax rates on line 3. Form 1040ez instructions Example. Form 1040ez instructions Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Form 1040ez instructions The rate increased to 1. Form 1040ez instructions 75% for the period from October 1 through December 31, 2006 (92 days). Form 1040ez instructions You would enter “1. Form 1040ez instructions 189” on line 3, figured as follows. Form 1040ez instructions January 1 - September 30: 1. Form 1040ez instructions 00 x 273/365 = 0. Form 1040ez instructions 748   October 1 - December 31: 1. Form 1040ez instructions 75 x 92/365 = 0. Form 1040ez instructions 441   Total = 1. Form 1040ez instructions 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Form 1040ez instructions Each locality did not have the same local general sales tax rate. Form 1040ez instructions You lived in Texarkana, AR, or Los Angeles County, CA. Form 1040ez instructions   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Form 1040ez instructions The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Form 1040ez instructions Example. Form 1040ez instructions You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Form 1040ez instructions The local general sales tax rate for Locality 1 is 1%. Form 1040ez instructions The rate for Locality 2 is 1. Form 1040ez instructions 75%. Form 1040ez instructions You would enter “0. Form 1040ez instructions 666” on line 3 for the Locality 1 worksheet and “0. Form 1040ez instructions 585” for the Locality 2 worksheet, figured as follows. Form 1040ez instructions Locality 1: 1. Form 1040ez instructions 00 x 243/365 = 0. Form 1040ez instructions 666   Locality 2: 1. Form 1040ez instructions 75 x 122/365 = 0. Form 1040ez instructions 585   Line 6. Form 1040ez instructions   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Form 1040ez instructions If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Form 1040ez instructions Line 7. Form 1040ez instructions    Enter on line 7 any state and local general sales taxes paid on the following specified items. Form 1040ez instructions If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Form 1040ez instructions A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Form 1040ez instructions Also include any state and local general sales taxes paid for a leased motor vehicle. Form 1040ez instructions If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Form 1040ez instructions An aircraft or boat, if the tax rate was the same as the general sales tax rate. Form 1040ez instructions A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Form 1040ez instructions Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Form 1040ez instructions You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Form 1040ez instructions Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Form 1040ez instructions The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Form 1040ez instructions In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Form 1040ez instructions   Do not include sales taxes paid on items used in your trade or business. Form 1040ez instructions If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Form 1040ez instructions Prev  Up  Next   Home   More Online Publications
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Authorized IRS e-file Providers for Individuals

Locate the closest Authorized IRS e-file Providers in your area where you can electronically file your tax return. Simply enter the first 3, 4, or all 5 numbers of your Zip Code in the box below and click the Submit button!

Authorized IRS e-file Provider Locator
 

 



e-file Provider Questions and Answers

 

 


Q. What is an "Authorized IRS e-file Provider"?

A. Tax professionals who are accepted into the electronic filing program are called "Authorized IRS e-file Providers." They are the Electronic Return Originator (ERO) who transmits tax return information to the IRS.

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Q. How does IRS e-file work?

A. You or your tax professional, prepare your tax return. In many cases, the tax professional is also the Electronic Return Originator (ERO) who is authorized to file your return electronically to the IRS. Ask your tax professional to file your return through IRS e-file.

You sign your electronic tax return by either using a Self-Select PIN for e-file for a completely paperless return, or by signing Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.See " If the return is electronic, how do I sign it?" for more information.

After you sign the return using a Self-Select PIN or Form 8453,the ERO transmits the return to the IRS or to a third-party transmitter who then forwards the entire electronic record to the IRS for processing. Once received at the IRS, the return is automatically checked by computers for errors and missing information. If it cannot be processed, it is sent back to the originating transmitter (usually the ERO) to clarify any necessary information. After correction, the transmitter retransmits the return to the IRS. Within 48 hours of electronically sending your return to IRS, the IRS sends an acknowledgment to the transmitter stating the return is accepted for processing. This is your proof of filing and assurance that the IRS has your return information. The Authorized IRS e-file Provider then sends Form 8453 to the IRS.

If due a refund, you can expect to receive it in approximately three weeks from the acknowledgment date - even faster with Direct Deposit (half the time as when filed on paper). If you owe tax, see "What if I owe Money?" for payment options available this year.

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Q. How will I know that the IRS really has my return?

A. The IRS lets your tax professional know that it has received your return information within 48 hours after electronically sending your return to IRS. If the IRS detects any errors, it sends an error message to the transmitter to correct and retransmit the return to the IRS. Only IRS e-file options offer this advantage.

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Q. If the return is electronic, how do I sign it?

A. The most convenient way for you to sign your electronic return is to use an electronic signature Personal Identification Number (PIN) -- and it's completely paperless!More information on signing your return electronically can be found at Choosing Your Own PIN, or your Tax Preparer can answer any questions you have about electronic signatures. If you do not choose to use one of the electronic signature methods, Self-Select PIN or Practitioner PIN, you must complete and sign the signature document, Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.

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Q. How accurate is IRS e-file?

A. IRS e-file returns are virtually error-proof with an error rate of less than one percent. IRS e-file greatly reduces the chance that you will get an error letter from the IRS.

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Q. What if I owe money?

A. Your tax professional can file your return electronically any time during the filing season; however, sending the payment for a balance due by April 15 is still your responsibility. You may file electronically as soon as you are ready and will receive a confirmation from the IRS within 48 hours of receipt of your return.

Electronic payment options are convenient, safe and secure methods for paying taxes. You can authorize an electronic funds withdrawal, or use a credit card. Payments can be made 24 hours a day, 7 days a week. All balance due payments, regardless of method of payment, must be authorized or sent to the IRS by April 15 to avoid late payment penalties or interest charges.

Electronic payment options provide an alternative to paying taxes by check or money order and saves you time and we acknowledge receipt of your tax return. If paying by check or money order, you must use Form 1040-V.

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Q. Can I e-file my state return with my Federal return at the same time?

A. Yes. Federal/State e-file, an extension of IRS e-file, is offered in 37 states and the District of Columbia. However, not all Authorized IRS e-file Providers provide this service. Your Authorized IRS e-file Provider can tell you if they participate in the Federal/State e-file program.

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Q. Is there a fee for IRS e-file?

A. The IRS does not charge a fee for electronic filing. Some Authorized IRS e-file Providers (EROs) charge a fee for providing this service to their clients while others may offer it free of charge. However, this fee cannot be based on any figure from the tax return. Fees vary depending upon the tax professional you choose and the specific services you request.

With IRS e-file you can prepare your own return and pay a professional only to transmit it electronically, or you can pay to have your return both prepared and transmitted. Whichever you choose, shop around for a tax professional who offers the services you need at an acceptable cost to you.

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Q. Who offers IRS e-file services?

A. Many tax professionals offer IRS e-file to their clients. To find a tax professional to file your return electronically, use the Authorized IRS e-file Provider Locator at the top of this page, or look in your local telephone directory under "Tax Return Preparation" for an "Authorized IRS e-file Provider" that meets your needs. Also, look for the "Authorized IRS e-file Provider" sign or decal in storefront windows.

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Page Last Reviewed or Updated: 22-Apr-2013

The Form 1040ez Instructions

Form 1040ez instructions Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Form 1040ez instructions Ordering forms and publications. Form 1040ez instructions Tax questions. Form 1040ez instructions What's New Alternative minimum tax exemption increased. Form 1040ez instructions  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Form 1040ez instructions Earned income credit. Form 1040ez instructions  The maximum amount of income you can earn and still get the credit has increased. Form 1040ez instructions You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Form 1040ez instructions For more information, see Earned Income Credit , later. Form 1040ez instructions Exemption phaseout. Form 1040ez instructions  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Form 1040ez instructions For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Form 1040ez instructions For more information, see Phaseout of Exemptions in Publication 501. Form 1040ez instructions Limit on itemized deductions. Form 1040ez instructions   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Form 1040ez instructions See Overall limitation , later. Form 1040ez instructions Medical and dental expenses. Form 1040ez instructions   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Form 1040ez instructions 5% of their adjusted gross income (10% for taxpayers under 65). Form 1040ez instructions Same-sex marriages. Form 1040ez instructions  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. Form 1040ez instructions For more information, see Publication 501. Form 1040ez instructions Reminders Future developments. Form 1040ez instructions  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Form 1040ez instructions irs. Form 1040ez instructions gov/pub554. Form 1040ez instructions Tax return preparers. Form 1040ez instructions  Choose your preparer carefully. Form 1040ez instructions If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Form 1040ez instructions Remember, however, that you are still responsible for the accuracy of every item entered on your return. Form 1040ez instructions If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Form 1040ez instructions Sale of home by surviving spouse. Form 1040ez instructions  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Form 1040ez instructions For more information, see Sale of Home , later. Form 1040ez instructions Third party designee. Form 1040ez instructions  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Form 1040ez instructions This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Form 1040ez instructions It also allows your designee to perform certain actions. Form 1040ez instructions See your income tax return instructions for details. Form 1040ez instructions Employment tax withholding. Form 1040ez instructions  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Form 1040ez instructions Photographs of missing children. Form 1040ez instructions  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040ez instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040ez instructions 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. Form 1040ez instructions Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Form 1040ez instructions The publication will help you determine if you need to file a return and, if so, what items to report on your return. Form 1040ez instructions Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Form 1040ez instructions Table I has a list of questions you may have about filing your federal tax return. Form 1040ez instructions To the right of each question is the location of the answer in this publication. Form 1040ez instructions Also, at the back of this publication there is an index to help you search for the topic you need. Form 1040ez instructions While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Form 1040ez instructions The following are some examples. Form 1040ez instructions Higher gross income threshold for filing. Form 1040ez instructions You must be age 65 or older at the end of the year to get this benefit. Form 1040ez instructions You are considered age 65 on the day before your 65th birthday. Form 1040ez instructions Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Form 1040ez instructions Higher standard deduction. Form 1040ez instructions If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Form 1040ez instructions You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Form 1040ez instructions Credit for the elderly or the disabled. Form 1040ez instructions If you qualify, you may benefit from the credit for the elderly or the disabled. Form 1040ez instructions To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Form 1040ez instructions Return preparation assistance. Form 1040ez instructions   The IRS wants to make it easier for you to file your federal tax return. Form 1040ez instructions You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Form 1040ez instructions Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Form 1040ez instructions   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Form 1040ez instructions For the VITA/TCE site nearest you, contact your local IRS office. Form 1040ez instructions For more information, see Free help with your tax return under How To Get Tax Help. Form 1040ez instructions   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Form 1040ez instructions When asked, be ready to press in or speak your 5-digit ZIP code. Form 1040ez instructions Or, you can visit their website on the Internet at www. Form 1040ez instructions aarp. Form 1040ez instructions org/money/taxaide. Form 1040ez instructions Comments and suggestions. Form 1040ez instructions   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040ez instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez instructions   You can send your comments from www. Form 1040ez instructions irs. Form 1040ez instructions gov/formspubs/. Form 1040ez instructions Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040ez instructions ”   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. Form 1040ez instructions Ordering forms and publications. Form 1040ez instructions   Visit www. Form 1040ez instructions irs. Form 1040ez instructions 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 business days after your request is received. Form 1040ez instructions Internal Revenue Service 1201 N. Form 1040ez instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040ez instructions   If you have a tax question, check the information available on IRS. Form 1040ez instructions gov or call 1-800-829-1040. Form 1040ez instructions We cannot answer tax questions sent to either of the above addresses. Form 1040ez instructions Table I. Form 1040ez instructions What You Should Know About Federal Taxes Note. Form 1040ez instructions The following is a list of questions you may have about filling out your federal income tax return. Form 1040ez instructions  To the right of each question is the location of the answer in this publication. Form 1040ez instructions What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Form 1040ez instructions Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Form 1040ez instructions How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Form 1040ez instructions Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Form 1040ez instructions What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Form 1040ez instructions How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Form 1040ez instructions Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Form 1040ez instructions What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Form 1040ez instructions Must I make estimated tax payments? See chapter 6. Form 1040ez instructions How do I contact the IRS or get more information? See chapter 7. Form 1040ez instructions Prev  Up  Next   Home   More Online Publications