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Free federal taxes Publication 925 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Free federal taxes Tax questions. Free federal taxes Useful Items - You may want to see: Future Developments For the latest developments related to Publication 925, such as legislation enacted after it was published, go to www. Free federal taxes irs. Free federal taxes gov/pub925. Free federal taxes Reminders At-risk amounts. Free federal taxes  The following rules apply to amounts borrowed after May 3, 2004. Free federal taxes You must file Form 6198, At-Risk Limitations, if you are engaged in an activity included in (6) under Activities Covered by the At-Risk Rules and you have borrowed certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts in this publication. Free federal taxes You may be considered at risk for certain amounts described in Certain borrowed amounts excluded under At-Risk Amounts secured by real property used in the activity of holding real property (other than mineral property) that, if nonrecourse, would be qualified nonrecourse financing. Free federal taxes Photographs of missing children. Free federal taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free federal taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free federal taxes 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. Free federal taxes Introduction This publication discusses two sets of rules that may limit the amount of your deductible loss from a trade, business, rental, or other income-producing activity. Free federal taxes The first part of the publication discusses the passive activity rules. Free federal taxes The second part discusses the at-risk rules. Free federal taxes However, when you figure your allowable losses from any activity, you must apply the at-risk rules before the passive activity rules. Free federal taxes Comments and suggestions. Free federal taxes   We welcome your comments about this publication and your suggestions for future editions. Free federal taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free federal taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free federal taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free federal taxes   You can send your comments from www. Free federal taxes irs. Free federal taxes gov/formspubs/. Free federal taxes Click on “More Information” and then on “Comment on Tax Forms and Publications. Free federal taxes ”   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. Free federal taxes Ordering forms and publications. Free federal taxes   Visit www. Free federal taxes irs. Free federal taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free federal taxes Internal Revenue Service 1201 N. Free federal taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free federal taxes   If you have a tax question, check the information available on IRS. Free federal taxes gov or call 1-800-829-1040. Free federal taxes We cannot answer tax questions sent to either of the above addresses. Free federal taxes Useful Items - You may want to see: Publication 527 Residential Rental Property (Including Rental of Vacation Homes) 541 Partnerships Form (and Instructions) 4952 Investment Interest Expense Deduction 6198 At-Risk Limitations 8582 Passive Activity Loss Limitations 8582-CR Passive Activity Credit Limitations 8810 Corporate Passive Activity Loss and Credit Limitations 8949 Sales and Other Dispositions of Capital Assets See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free federal taxes Prev  Up  Next   Home   More Online Publications
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Free federal taxes Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Free federal taxes SIMPLE plans. Free federal taxes Qualified plans. Free federal taxes Ordering forms and publications. Free federal taxes Tax questions. Free federal taxes Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Free federal taxes irs. Free federal taxes gov/pub560. Free federal taxes What's New Compensation limit increased for 2013 and 2014. Free federal taxes  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Free federal taxes This limit increases to $260,000 for 2014. Free federal taxes Elective deferral limit for 2013 and 2014. Free federal taxes  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Free federal taxes These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Free federal taxes Defined contribution limit increased for 2013 and 2014. Free federal taxes  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Free federal taxes This limit increases to $52,000 for 2014. Free federal taxes SIMPLE plan salary reduction contribution limit for 2013 and 2014. Free federal taxes  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Free federal taxes Catch-up contribution limit remains unchanged for 2013 and 2014. Free federal taxes  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Free federal taxes The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Free federal taxes The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Free federal taxes The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Free federal taxes The catch-up contribution limit. Free federal taxes The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Free federal taxes See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Free federal taxes All section references are to the Internal Revenue Code, unless otherwise stated. Free federal taxes Reminders In-plan Roth rollovers. Free federal taxes  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Free federal taxes An in-plan Roth rollover is not treated as a distribution for most purposes. Free federal taxes Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Free federal taxes For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Free federal taxes R. Free federal taxes B. Free federal taxes 872, available at  www. Free federal taxes irs. Free federal taxes gov/irb/2010-51_IRB/ar11. Free federal taxes html. Free federal taxes In-plan Roth rollovers expanded. Free federal taxes  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Free federal taxes Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Free federal taxes For more information, see Notice 2013-74, 2013-52 I. Free federal taxes R. Free federal taxes B. Free federal taxes 819, available at www. Free federal taxes irs. Free federal taxes gov/irb/2013-52_IRB/ar11. Free federal taxes html. Free federal taxes Credit for startup costs. Free federal taxes  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Free federal taxes The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Free federal taxes You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Free federal taxes You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Free federal taxes At least one participant must be a non-highly compensated employee. Free federal taxes The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Free federal taxes You. Free federal taxes A member of a controlled group that includes you. Free federal taxes A predecessor of (1) or (2). Free federal taxes The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Free federal taxes However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Free federal taxes You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Free federal taxes To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Free federal taxes Retirement savings contributions credit. Free federal taxes  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Free federal taxes The maximum contribution eligible for the credit is $2,000. Free federal taxes To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Free federal taxes For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Free federal taxes Photographs of missing children. Free federal taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free federal taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free federal taxes 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. Free federal taxes Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Free federal taxes In this publication, “you” refers to the employer. Free federal taxes See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Free federal taxes This publication covers the following types of retirement plans. Free federal taxes SEP (simplified employee pension) plans. Free federal taxes SIMPLE (savings incentive match plan for employees) plans. Free federal taxes Qualified plans (also called H. Free federal taxes R. Free federal taxes 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Free federal taxes SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Free federal taxes You can deduct contributions you make to the plan for your employees. Free federal taxes If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Free federal taxes You can also deduct trustees' fees if contributions to the plan do not cover them. Free federal taxes Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free federal taxes Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Free federal taxes These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Free federal taxes What this publication covers. Free federal taxes   This publication contains the information you need to understand the following topics. Free federal taxes What type of plan to set up. Free federal taxes How to set up a plan. Free federal taxes How much you can contribute to a plan. Free federal taxes How much of your contribution is deductible. Free federal taxes How to treat certain distributions. Free federal taxes How to report information about the plan to the IRS and your employees. Free federal taxes Basic features of SEP, SIMPLE, and qualified plans. Free federal taxes The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Free federal taxes SEP plans. Free federal taxes   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Free federal taxes Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Free federal taxes SIMPLE plans. Free federal taxes   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Free federal taxes Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Free federal taxes In addition, you will contribute matching or nonelective contributions. Free federal taxes The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Free federal taxes Qualified plans. Free federal taxes   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Free federal taxes However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Free federal taxes Table 1. Free federal taxes Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Free federal taxes Smaller of $51,000 or 25%1 of participant's compensation. Free federal taxes 2 25%1 of all participants' compensation. Free federal taxes 2 Any time up to the due date of employer's return (including extensions). Free federal taxes SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Free federal taxes 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Free federal taxes Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Free federal taxes   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Free federal taxes 2 Same as maximum contribution. Free federal taxes Any time between 1/1 and 10/1 of the calendar year. Free federal taxes   For a new employer coming into existence after 10/1, as soon as administratively feasible. Free federal taxes Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Free federal taxes 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Free federal taxes  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Free federal taxes   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Free federal taxes 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Free federal taxes 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Free federal taxes   By the end of the tax year. Free federal taxes Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Free federal taxes See Minimum Funding Requirement in chapter 4. Free federal taxes Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Free federal taxes Based on actuarial assumptions and computations. Free federal taxes By the end of the tax year. Free federal taxes 1Net earnings from self-employment must take the contribution into account. Free federal taxes See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Free federal taxes  2Compensation is generally limited to $255,000 in 2013. Free federal taxes  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Free federal taxes  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Free federal taxes What this publication does not cover. Free federal taxes   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Free federal taxes You may also need professional help and guidance. Free federal taxes   Also, this publication does not cover all the rules that may be of interest to employees. Free federal taxes For example, it does not cover the following topics. Free federal taxes The comprehensive IRA rules an employee needs to know. Free federal taxes These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Free federal taxes The comprehensive rules that apply to distributions from retirement plans. Free federal taxes These rules are covered in Publication 575, Pension and Annuity Income. Free federal taxes The comprehensive rules that apply to section 403(b) plans. Free federal taxes These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Free federal taxes Comments and suggestions. Free federal taxes   We welcome your comments about this publication and your suggestions for future editions. Free federal taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free federal taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free federal taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free federal taxes   You can send your comments from www. Free federal taxes irs. Free federal taxes gov/formspubs. Free federal taxes Click on “More Information” and then on “Give us feedback. Free federal taxes ”   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. Free federal taxes Ordering forms and publications. Free federal taxes   Visit www. Free federal taxes irs. Free federal taxes gov/formspubs to download forms  and publications, call 1-800-TAX-FORM  (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free federal taxes Internal Revenue Service 1201 N. Free federal taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free federal taxes   If you have a tax question, check the information available on IRS. Free federal taxes gov or call 1-800-829-1040. Free federal taxes We cannot answer tax questions sent to either of the above addresses. Free federal taxes Note. Free federal taxes Forms filed electronically with the Department of Labor are not available on the IRS website. Free federal taxes Instead, see www. Free federal taxes efast. Free federal taxes dol. Free federal taxes gov. Free federal taxes Prev  Up  Next   Home   More Online Publications