Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free E-file State Taxes Only

Irs 2011 Tax FormLate 2010 TaxesTax Planning Us State Income TaxesTaxact20122012 Federal Tax Form 10402014 State Tax FormsHow Do You File 2011 Taxes In 20131040 Ez Tax Form2011 Free Tax SoftwareHow Do I File A 1040xFree Tax Calculator2012 Tax Forms 1040 InstructionsAlabama 40 Tax Forms 2012Can I File My 2010 Taxes In 2013ExtentionFile For A Tax Extension FreeWhere Do I Send My 2012 Federal Income Tax ReturnHelp Back TaxesAmend 1040ez Tax Form1040 EzIrs Gov Forms Form 1040xFree State Tax FillingTurbotax 2010 OnlineEfile FreeCan I Efile My 2011 Taxes2011 Free Tax UsaWww Irs Gov E Pay2012 Tax Return Form1040x CalculatorFile Tax Extension Free10 Ez FormWhen Last Day File Taxes 20122012 Income Tax Forms 1040ezForm 1040ezForm 1040-xFiling 1040x Online FreeState Tax EfileWww Irs Gov Com2012 1040ez Tax FormState Free File

Free E-file State Taxes Only

Free e-file state taxes only Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. Free e-file state taxes only Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. Free e-file state taxes only Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. Free e-file state taxes only , Adjustment of partner's basis in partnership. Free e-file state taxes only , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Free e-file state taxes only , Basis adjustment due to casualty loss. Free e-file state taxes only Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. Free e-file state taxes only Change in use, Property changed from personal use. Free e-file state taxes only Cost, Cost as Basis Depreciable basis, Depreciable basis. Free e-file state taxes only Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Free e-file state taxes only Term interest, Basis adjustments. Free e-file state taxes only Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. Free e-file state taxes only Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. Free e-file state taxes only Casualty loss, effect of, Basis adjustment due to casualty loss. Free e-file state taxes only Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. Free e-file state taxes only Computer (see Listed property) Computer software, Computer software. Free e-file state taxes only , Off-the-shelf computer software. Free e-file state taxes only Containers, Containers. Free e-file state taxes only Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. Free e-file state taxes only Copyright, Patents and copyrights. Free e-file state taxes only (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. Free e-file state taxes only Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. Free e-file state taxes only , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. Free e-file state taxes only Depreciation allowed, Basis adjustment for depreciation allowed or allowable. Free e-file state taxes only Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. Free e-file state taxes only , Election of ADS. Free e-file state taxes only Declining balance (150% DB) method, 150% election. Free e-file state taxes only Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. Free e-file state taxes only Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. Free e-file state taxes only Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. Free e-file state taxes only Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. Free e-file state taxes only Free tax services, Free help with your tax return. Free e-file state taxes only G General asset account Abusive transaction, Abusive transactions. Free e-file state taxes only Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. Free e-file state taxes only General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. Free e-file state taxes only Qualified infrastructure property, Qualified infrastructure property. Free e-file state taxes only Qualified property, Qualified property. Free e-file state taxes only Recovery periods for qualified property, Indian Reservation Property Related person, Related person. Free e-file state taxes only Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. Free e-file state taxes only Investment use of property, partial, Partial business or investment use. Free e-file state taxes only Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. Free e-file state taxes only Leasehold improvement property, defined, Qualified leasehold improvement property. Free e-file state taxes only , Qualified leasehold improvement property. Free e-file state taxes only Life tenant, Life tenant. Free e-file state taxes only (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. Free e-file state taxes only Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. Free e-file state taxes only Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. Free e-file state taxes only Improvements to, Improvements to listed property. Free e-file state taxes only Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. Free e-file state taxes only Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. Free e-file state taxes only M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. Free e-file state taxes only , Office in the home. Free e-file state taxes only Ownership, incidents of, Incidents of ownership. Free e-file state taxes only P Partial business use, Partial business use. Free e-file state taxes only Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. Free e-file state taxes only (see also Section 197 intangibles) Personal property, Personal property. Free e-file state taxes only Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. Free e-file state taxes only , Leased property. Free e-file state taxes only Listed, What Is Listed Property? Personal, Personal property. Free e-file state taxes only Real, Real property. Free e-file state taxes only Retired from service, Retired From Service Tangible personal, Tangible personal property. Free e-file state taxes only Term interest, Certain term interests in property. Free e-file state taxes only Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. Free e-file state taxes only , Qualified leasehold improvement property. Free e-file state taxes only Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. Free e-file state taxes only Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. Free e-file state taxes only General asset account, abusive transaction, Abusive transactions. Free e-file state taxes only Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. Free e-file state taxes only Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. Free e-file state taxes only , Related persons. Free e-file state taxes only , Related persons. Free e-file state taxes only , Related persons. Free e-file state taxes only , Related person. Free e-file state taxes only , Related persons. Free e-file state taxes only Rent-to-own property, defined, Qualified rent-to-own property. Free e-file state taxes only Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. Free e-file state taxes only Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. Free e-file state taxes only Revoking ADS election, Electing ADS. Free e-file state taxes only General asset account election, Revoking an election. Free e-file state taxes only Section 179 election, Revoking an election. Free e-file state taxes only S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. Free e-file state taxes only Carryover, Carryover of disallowed deduction. Free e-file state taxes only Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. Free e-file state taxes only Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. Free e-file state taxes only Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. Free e-file state taxes only , Off-the-shelf computer software. Free e-file state taxes only Sound recording, Films, video tapes, and recordings. Free e-file state taxes only Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. Free e-file state taxes only Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. Free e-file state taxes only T Tangible personal property, Tangible personal property. Free e-file state taxes only Term interest, Certain term interests in property. Free e-file state taxes only Trade-in of property, Trade-in of other property. Free e-file state taxes only Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. Free e-file state taxes only Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. Free e-file state taxes only MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

2014 Tax Season Refund Frequently Asked Questions

How quickly will I get my refund?
We issue most refunds in less than 21 calendar days.

What is the best and fastest way to get information about my refund?
Use the IRS2Go mobile app or the Where’s My Refund? tool. You can start checking on the status of your tax return within 24 hours after we have received your e-filed return or 4 weeks after you mail a paper return.

Will I see a date for my refund right away?
Where’s My Refund? will not give you a refund date right away. We must first receive your tax return and then we have to process it and approve your refund. Where’s My Refund? will give you a personalized date once your refund is approved. 

Will calling the IRS help me get my refund any faster?
Calling us will not speed up your refund. Our phone and walk-in representatives can only research the status of your refund if it has been 21 days or more since you filed electronically, more than 6 weeks since you mailed your paper return, or Where’s My Refund? directs you to contact us. If we need more information to process your tax return, we will contact you by mail. Otherwise Where’s My Refund? has the most up to date information available about your refund. Use the IRS2Go mobile app or use the Where’s My Refund? tool. Both are available 24 hours a day, 7 days a week.

How will I know if IRS received my tax return and if my refund is being processed?
Use the Where’s My Refund? tool to follow your tax return from receipt to issuance of your refund. While your tax return is being processed you can follow it through three stages: Return Received, Refund Approved and Refund Sent.

When can I start checking on my refund status?
You can start checking on the status of your return within 24 hours after we have received your electronically filed tax return or 4 weeks after you mail a paper tax return.

How often does Where’s My Refund? update?
Where’s My Refund? updates are made no more than once per day, usually at night. So there is no need to check more often.

What is happening when Where’s My Refund? shows the status of my refund is: Return Received?
This means we have your tax return and are processing it. Your personalized refund date will be available as soon as we finish processing your return and confirm that your refund has been approved. We issue most refunds  in less than 21 days.

How long will it take for my status to change from “Return Received” to Refund Approved?
Sometimes your status may change from “Return Received” to “Refund Approved” in just a few days, but it could take longer and a date will not be provided until your refund has been approved. However, if Where’s My Refund? shows the status of your refund is: Return Received we have received your tax return and we are processing it.

Does Where’s My Refund always display my refund status with the tracker showing three steps?  
No. In some cases the tracker graphic will not be shown if your return is being reviewed prior to step two: “Refund Approved,” and instead an explanation or instructions will be provided depending on the situation. This can happen even if you previously checked Where’s My Refund and it showed the status as “Return Received” along with the tracker. In these cases be assured that we have your tax return and we are processing it. Please follow the directions provided by Where’s My Refund. Otherwise if we need more information we will contact you – usually by mail. If we send you a letter about your return, please follow the instructions in the letter as soon as possible.

Will ordering a transcript help you determine when you’ll get your refund?
No, a tax transcript will not help you determine when you will get your refund. This is among the common myths and misconceptions that are often repeated in social media. The codes listed on tax transcripts do not provide any early insight into when a refund will be issued. The best way to check on your refund is by visiting “Where’s My Refund?” While transcripts include a lot of detailed information regarding actions taken on your account, the codes do not mean the same thing for everyone and they do not necessarily reflect how any of these actions do or do not impact the amount or timing of your refund. IRS transcripts are best and most often used to validate past income and tax filing status for mortgage, student and small business loan applications and to help with tax preparation.

What is happening when Where’s My Refund? shows the status of my refund is:  Refund Approved?
This means the IRS has processed your return and your refund has been approved. The IRS is now preparing to send your refund to your bank or directly to you in the mail if you requested a paper check. This status will tell you when your refund is scheduled to be sent to your bank and, if you elected the direct deposit option, a date by which it should be credited to your account. Please wait until it’s been five days from the date we sent the refund to your bank to check with your bank about the status of your refund. This time frame is provided to allow for the variations in how and when banks deposit funds.

What is happening when Where’s My Refund? shows the status of my tax return is:  Refund Sent?
This means the IRS has sent your refund to your financial institution for direct deposit. This status will tell you when your refund was sent to your bank. It may take your financial institution 1 – 5 days to deposit the funds into your account. Please wait until it’s been five days from the date we sent the refund to your bank to check with your bank about the status of your refund.  This time frame is provided to allow for the variations in how and when banks deposit funds. If you requested a paper check this means your check has been mailed. It could take several weeks for your check to arrive in the mail.

Why is my refund different than the amount reflected on the tax return I filed?
If you owe past-due federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain federal nontax debts, such as student loans, all or part of your refund may be used (offset) to pay the past-due amount. Offsets for federal taxes are made by the IRS. All other offsets are made by the Treasury Department's Bureau of Fiscal Services (BFS) (Formerly the Financial Management Service or FMS). For federal tax offsets, you will receive a notice from the IRS. For all other offsets, you will receive a notice from BFS. To find out if you may have an offset or if you have any questions about it, contact the agency to which you owe the debt. See Tax Topic 203 for more information about refund offsets.

Another reason your refund amount may be different is if we made changes to your tax return that changed your refund amount. In this case you will get a notice in the mail from us explaining the changes. These reasons will be reflected in Where’s My Refund if they apply to your refund.

What if I am counting on my refund for something important? Can I expect to receive it on time? 
Be careful not to count on getting your refund by a certain date to make major purchases or pay other financial obligations. Many different factors can affect the timing of your refund after we receive it for processing. Even though we issue most refunds in less than 21 days, it’s possible your tax return may require additional review and take longer. Also, if you are anticipating a refund, take into consideration the time it takes for your financial institution to post the refund to your account, or for mail delivery.

It's been longer than 21 days since the IRS received my return and I have not gotten my refund. Why?
We work hard to issue refunds as quickly as possible, but some tax returns take longer to process than others for many reasons, including when a return:

  • includes errors,
  • is incomplete,
  • needs further review,
  • is impacted by identity theft or fraud,
  • includes Form 8379, Injured Spouse Allocation, which could take up to 14 weeks to process.

If we need more information to process your tax return, we will contact you by mail.

IRS representatives can only research the status of your return if it’s been 21 days or more since you filed electronically, more than six weeks since you mailed your paper return, or if Where’s My Refund? directs you to contact us. Our general telephone number is 1-800-829-1040. However, given our limited resources, our phone lines are going to be extremely busy this year – and there will frequently be extensive wait times.

Will Where’s My Refund? provide a refund status if I filed an amended return?
No, it does not provide information about amended tax returns. However you can check the status of your Form 1040X (PDF), Amended U.S. Individual Income Tax Return, using the “Where's My Amended Return?” (WMAR) online tool and the new toll-free telephone line 866-464-2050 three weeks after you file your amended return. WMAR provides personalized, automated, and the most up-to-date information on the status of amended returns in both English and Spanish. You can check the status of a Form 1040X filed for the current year and up to three years prior.

 

Page Last Reviewed or Updated: 19-Mar-2014

The Free E-file State Taxes Only

Free e-file state taxes only 30. Free e-file state taxes only   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Free e-file state taxes only This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Free e-file state taxes only Figuring Your Tax Your income tax is based on your taxable income. Free e-file state taxes only After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Free e-file state taxes only The result is your total tax. Free e-file state taxes only Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Free e-file state taxes only This section provides a general outline of how to figure your tax. Free e-file state taxes only You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Free e-file state taxes only If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Free e-file state taxes only Tax. Free e-file state taxes only   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Free e-file state taxes only However, there are special methods if your income includes any of the following items. Free e-file state taxes only A net capital gain. Free e-file state taxes only (See chapter 16. Free e-file state taxes only ) Qualified dividends taxed at the same rates as a net capital gain. Free e-file state taxes only (See chapters 8 and 16. Free e-file state taxes only ) Lump-sum distributions. Free e-file state taxes only (See chapter 10. Free e-file state taxes only ) Farming or fishing income. Free e-file state taxes only (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Free e-file state taxes only ) Unearned income over $2,000 for certain children. Free e-file state taxes only (See chapter 31. Free e-file state taxes only ) Parents' election to report child's interest and dividends. Free e-file state taxes only (See chapter 31. Free e-file state taxes only ) Foreign earned income exclusion or the housing exclusion. Free e-file state taxes only (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Free e-file state taxes only ) Credits. Free e-file state taxes only   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Free e-file state taxes only Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Free e-file state taxes only The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Free e-file state taxes only CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Free e-file state taxes only See Payments , later. Free e-file state taxes only   There are other credits that are not discussed in this publication. Free e-file state taxes only These include the following credits. Free e-file state taxes only General business credit, which is made up of several separate business-related credits. Free e-file state taxes only These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Free e-file state taxes only Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Free e-file state taxes only See Form 8835, Part II. Free e-file state taxes only Work opportunity credit. Free e-file state taxes only See Form 5884. Free e-file state taxes only Credit for employer social security and Medicare taxes paid on certain employee tips. Free e-file state taxes only See Form 8846. Free e-file state taxes only Other taxes. Free e-file state taxes only   After you subtract your tax credits, determine whether there are any other taxes you must pay. Free e-file state taxes only This chapter does not explain these other taxes. Free e-file state taxes only You can find that information in other chapters of this publication and your form instructions. Free e-file state taxes only See the following table for other taxes you may need to add to your income tax. Free e-file state taxes only OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Free e-file state taxes only   There are other taxes that are not discussed in this publication. Free e-file state taxes only These include the following items. Free e-file state taxes only Self-employment tax. Free e-file state taxes only You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Free e-file state taxes only Your net earnings from self-employment from other than church employee income were $400 or more. Free e-file state taxes only The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Free e-file state taxes only If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Free e-file state taxes only Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Free e-file state taxes only You had church employee income of $108. Free e-file state taxes only 28 or more. Free e-file state taxes only Additional Medicare Tax. Free e-file state taxes only Beginning in 2013, you may be subject to a 0. Free e-file state taxes only 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Free e-file state taxes only For more information, see the Instructions for Form 1040, line 60 and Form 8959. Free e-file state taxes only Net Investment Income Tax (NIIT). Free e-file state taxes only Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free e-file state taxes only NIIT is a 3. Free e-file state taxes only 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Free e-file state taxes only For more information, see the Instructions for Form 1040, line 60 and Form 8960. Free e-file state taxes only Recapture taxes. Free e-file state taxes only You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Free e-file state taxes only For more information, see the instructions for Form 1040, line 60. Free e-file state taxes only Section 72(m)(5) excess benefits tax. Free e-file state taxes only If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Free e-file state taxes only See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Free e-file state taxes only Uncollected social security and Medicare tax on group-term life insurance. Free e-file state taxes only If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Free e-file state taxes only The amount should be shown in box 12 of your Form W-2 with codes M and N. Free e-file state taxes only Tax on golden parachute payments. Free e-file state taxes only This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Free e-file state taxes only The amount should be shown in box 12 of your Form W-2 with code K. Free e-file state taxes only See the instructions for Form 1040, line 60. Free e-file state taxes only Tax on accumulation distribution of trusts. Free e-file state taxes only This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Free e-file state taxes only See Form 4970 and its instructions. Free e-file state taxes only Additional tax on HSAs or MSAs. Free e-file state taxes only If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Free e-file state taxes only See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Free e-file state taxes only Additional tax on Coverdell ESAs. Free e-file state taxes only This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Free e-file state taxes only See Publication 970, Tax Benefits for Education, and Form 5329. Free e-file state taxes only Additional tax on qualified tuition programs. Free e-file state taxes only This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Free e-file state taxes only See Publication 970 and Form 5329. Free e-file state taxes only Excise tax on insider stock compensation from an expatriated corporation. Free e-file state taxes only You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Free e-file state taxes only For more information, see the instructions for Form 1040, line 60. Free e-file state taxes only Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Free e-file state taxes only This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Free e-file state taxes only For more information, see the instructions for Form 1040, line 60. Free e-file state taxes only Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Free e-file state taxes only For more information, see the instructions for Form 1040, line 60. Free e-file state taxes only Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Free e-file state taxes only For more information, see the instructions for Form 1040, line 60. Free e-file state taxes only Repayment of first-time homebuyer credit. Free e-file state taxes only For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Free e-file state taxes only Also see the instructions for Form 1040, line 59b. Free e-file state taxes only Payments. Free e-file state taxes only   After you determine your total tax, figure the total payments you have already made for the year. Free e-file state taxes only Include credits that are treated as payments. Free e-file state taxes only This chapter does not explain these payments and credits. Free e-file state taxes only You can find that information in other chapters of this publication and your form instructions. Free e-file state taxes only See the following table for amounts you can include in your total payments. Free e-file state taxes only PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Free e-file state taxes only This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Free e-file state taxes only It is claimed on Form 1040, line 70. Free e-file state taxes only See Form 4136, Credit for Federal Tax Paid on Fuels. Free e-file state taxes only Refund or balance due. Free e-file state taxes only   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Free e-file state taxes only If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Free e-file state taxes only S. Free e-file state taxes only savings bonds instead of receiving a paper check. Free e-file state taxes only Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Free e-file state taxes only The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Free e-file state taxes only Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Free e-file state taxes only You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Free e-file state taxes only See Form 6251, Alternative Minimum Tax — Individuals. Free e-file state taxes only Adjustments and tax preference items. Free e-file state taxes only   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Free e-file state taxes only More information. Free e-file state taxes only   For more information about the AMT, see the instructions for Form 6251. Free e-file state taxes only Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Free e-file state taxes only If the IRS figures your tax and you paid too much, you will receive a refund. Free e-file state taxes only If you did not pay enough, you will receive a bill for the balance. Free e-file state taxes only To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Free e-file state taxes only The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Free e-file state taxes only When the IRS cannot figure your tax. Free e-file state taxes only   The IRS cannot figure your tax for you if any of the following apply. Free e-file state taxes only You want your refund directly deposited into your accounts. Free e-file state taxes only You want any part of your refund applied to your 2014 estimated tax. Free e-file state taxes only You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Free e-file state taxes only Your taxable income is $100,000 or more. Free e-file state taxes only You itemize deductions. Free e-file state taxes only You file any of the following forms. Free e-file state taxes only Form 2555, Foreign Earned Income. Free e-file state taxes only Form 2555-EZ, Foreign Earned Income Exclusion. Free e-file state taxes only Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Free e-file state taxes only Form 4970, Tax on Accumulation Distribution of Trusts. Free e-file state taxes only Form 4972, Tax on Lump-Sum Distributions. Free e-file state taxes only Form 6198, At-Risk Limitations. Free e-file state taxes only Form 6251, Alternative Minimum Tax—Individuals. Free e-file state taxes only Form 8606, Nondeductible IRAs. Free e-file state taxes only Form 8615, Tax for Certain Children Who Have Unearned Income. Free e-file state taxes only Form 8814, Parents' Election To Report Child's Interest and Dividends. Free e-file state taxes only Form 8839, Qualified Adoption Expenses. Free e-file state taxes only Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Free e-file state taxes only Form 8889, Health Savings Accounts (HSAs). Free e-file state taxes only Form 8919, Uncollected Social Security and Medicare Tax on Wages. Free e-file state taxes only Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Free e-file state taxes only Enter your social security number in the space provided. Free e-file state taxes only If you are married, enter the social security numbers of you and your spouse even if you file separately. Free e-file state taxes only Sign and date your return and enter your occupation(s). Free e-file state taxes only If you are filing a joint return, both you and your spouse must sign it. Free e-file state taxes only Enter your daytime phone number in the space provided. Free e-file state taxes only This may help speed the processing of your return if we have a question that can be answered over the phone. Free e-file state taxes only If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Free e-file state taxes only If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Free e-file state taxes only Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Free e-file state taxes only If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Free e-file state taxes only Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Free e-file state taxes only Attach a copy of each of your Forms W-2 to your paper return. Free e-file state taxes only Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Free e-file state taxes only Mail your return to the Internal Revenue Service Center for the area where you live. Free e-file state taxes only A list of Service Center addresses is in the instructions for your tax return. Free e-file state taxes only Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Free e-file state taxes only Do not complete lines 9 through 12. Free e-file state taxes only If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Free e-file state taxes only Payments. Free e-file state taxes only   Enter any federal income tax withheld on line 7. Free e-file state taxes only Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Free e-file state taxes only Earned income credit. Free e-file state taxes only   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free e-file state taxes only Enter “EIC” in the space to the left of line 8a. Free e-file state taxes only Enter the nontaxable combat pay you elect to include in earned income on line 8b. Free e-file state taxes only   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Free e-file state taxes only For details, see the Form 1040EZ Instructions. Free e-file state taxes only Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Free e-file state taxes only If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Free e-file state taxes only Do not complete line 28. Free e-file state taxes only Complete lines 29 through 33 and 36 through 40 if they apply to you. Free e-file state taxes only However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Free e-file state taxes only Also, enter any write-in information that applies to you in the space to the left of line 41. Free e-file state taxes only Do not complete lines 34, 35, and 42 through 46. Free e-file state taxes only Payments. Free e-file state taxes only   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Free e-file state taxes only Enter any estimated tax payments you made on line 37. Free e-file state taxes only Credit for child and dependent care expenses. Free e-file state taxes only   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Free e-file state taxes only Enter the amount of the credit on line 29. Free e-file state taxes only The IRS will not figure this credit. Free e-file state taxes only Credit for the elderly or the disabled. Free e-file state taxes only   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Free e-file state taxes only Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Free e-file state taxes only On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Free e-file state taxes only Complete Part II and Part III, lines 11 and 13, if they apply. Free e-file state taxes only Earned income credit. Free e-file state taxes only   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free e-file state taxes only Enter “EIC” to the left of the entry space for line 38a. Free e-file state taxes only Enter the nontaxable combat pay you elect to include in earned income on line 38b. Free e-file state taxes only    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Free e-file state taxes only If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Free e-file state taxes only   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Free e-file state taxes only For details, see the Form 1040A Instructions. Free e-file state taxes only Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Free e-file state taxes only Do not complete line 44. Free e-file state taxes only If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Free e-file state taxes only Read lines 45 through 71. Free e-file state taxes only Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Free e-file state taxes only Also, do not complete line 55 and lines 73 through 77. Free e-file state taxes only Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Free e-file state taxes only Payments. Free e-file state taxes only   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Free e-file state taxes only Enter any estimated tax payments you made on line 63. Free e-file state taxes only Credit for child and dependent care expenses. Free e-file state taxes only   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Free e-file state taxes only Enter the amount of the credit on line 48. Free e-file state taxes only The IRS will not figure this credit. Free e-file state taxes only Credit for the elderly or the disabled. Free e-file state taxes only   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Free e-file state taxes only Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Free e-file state taxes only On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Free e-file state taxes only Complete Part II and Part III, lines 11 and 13, if they apply. Free e-file state taxes only Earned income credit. Free e-file state taxes only   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Free e-file state taxes only Enter “EIC” on the dotted line next to Form 1040, line 64a. Free e-file state taxes only Enter the nontaxable combat pay you elect to include in earned income on line 64b. Free e-file state taxes only   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Free e-file state taxes only If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Free e-file state taxes only   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Free e-file state taxes only For details, see the Form 1040 Instructions. Free e-file state taxes only Prev  Up  Next   Home   More Online Publications