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Free File Taxes 2011

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Free File Taxes 2011

Free file taxes 2011 4. Free file taxes 2011   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Free file taxes 2011 Higher income taxpayers. Free file taxes 2011 Minimum required for higher income taxpayers. Free file taxes 2011 Estate or trust payments of estimated tax. Free file taxes 2011 Lowering or eliminating the penalty. Free file taxes 2011 ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. Free file taxes 2011 Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. Free file taxes 2011 You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Free file taxes 2011 No penalty. Free file taxes 2011   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Free file taxes 2011 The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Free file taxes 2011 (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Free file taxes 2011 ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Free file taxes 2011 Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Free file taxes 2011 You did not have a tax liability for 2012. Free file taxes 2011 You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Free file taxes 2011 IRS can figure the penalty for you. Free file taxes 2011   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. Free file taxes 2011 Generally, the IRS will figure the penalty for you and send you a bill. Free file taxes 2011   You only need to figure your penalty in the following three situations. Free file taxes 2011 You are requesting a waiver of part, but not all, of the penalty. Free file taxes 2011 You are using the annualized income installment method to figure the penalty. Free file taxes 2011 You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Free file taxes 2011 However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. Free file taxes 2011 See Form 2210 , later. Free file taxes 2011 Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. Free file taxes 2011 Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. Free file taxes 2011 General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. Free file taxes 2011 (Your 2012 tax return must cover a 12-month period. Free file taxes 2011 ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Free file taxes 2011 Special rules for certain individuals. Free file taxes 2011   There are special rules for farmers and fishermen and certain higher income taxpayers. Free file taxes 2011 Farmers and fishermen. Free file taxes 2011   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. Free file taxes 2011   See Farmers and Fishermen , later. Free file taxes 2011 Higher income taxpayers. Free file taxes 2011   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . Free file taxes 2011 This rule does not apply to farmers or fishermen. Free file taxes 2011   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Free file taxes 2011 Penalty figured separately for each period. Free file taxes 2011   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. Free file taxes 2011 This is true even if you are due a refund when you file your income tax return. Free file taxes 2011 Example. Free file taxes 2011 You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Free file taxes 2011 Early in January 2014, you made an estimate of your total 2013 tax. Free file taxes 2011 Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Free file taxes 2011 On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. Free file taxes 2011 Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Free file taxes 2011 You do not owe a penalty for your payment due January 15, 2014. Free file taxes 2011 However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. Free file taxes 2011 Minimum required each period. Free file taxes 2011   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. Free file taxes 2011 5% of your 2013 tax, or 25% of your 2012 tax. Free file taxes 2011 (Your 2012 tax return must cover a 12-month period. Free file taxes 2011 ) Minimum required for higher income taxpayers. Free file taxes 2011   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Free file taxes 2011 5% for 25% in (2) under General Rule . Free file taxes 2011 When penalty is charged. Free file taxes 2011   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. Free file taxes 2011 If a payment is mailed, the date of the U. Free file taxes 2011 S. Free file taxes 2011 postmark is considered the date of payment. Free file taxes 2011   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Free file taxes 2011 ) is considered to be the date of payment. Free file taxes 2011 Estate or trust payments of estimated tax. Free file taxes 2011   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. Free file taxes 2011 Amended returns. Free file taxes 2011    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. Free file taxes 2011 If you file an amended return after the due date of the original return, use the tax shown on the original return. Free file taxes 2011   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. Free file taxes 2011 This rule applies only if both original separate returns were filed on time. Free file taxes 2011 2012 separate returns and 2013 joint return. Free file taxes 2011    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. Free file taxes 2011 You filed a separate return if you filed as single, head of household, or married filing separately. Free file taxes 2011 2012 joint return and 2013 separate returns. Free file taxes 2011    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. Free file taxes 2011 You are filing a separate return if you file as single, head of household, or married filing separately. Free file taxes 2011   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. Free file taxes 2011 Then multiply the tax on the joint return by the following fraction. Free file taxes 2011   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Free file taxes 2011 Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Free file taxes 2011 Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Free file taxes 2011 For 2013, they file married filing separately. Free file taxes 2011 Lisa figures her share of the tax on the 2012 joint return as follows. Free file taxes 2011 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. Free file taxes 2011 67% Lisa's part of tax on joint return ($6,484 × 88. Free file taxes 2011 67%) $ 5,749 Form 2210. Free file taxes 2011   In most cases, you do not need to file Form 2210. Free file taxes 2011 The IRS will figure the penalty for you and send you a bill. Free file taxes 2011 If you want us to figure the penalty for you, leave the penalty line on your return blank. Free file taxes 2011 Do not file Form 2210. Free file taxes 2011   To determine if you should file Form 2210, see Part II of Form 2210. Free file taxes 2011 If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. Free file taxes 2011 If you use Form 2210, you cannot file Form 1040EZ. Free file taxes 2011   On Form 1040, enter the amount of your penalty on line 77. Free file taxes 2011 If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Free file taxes 2011 If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Free file taxes 2011   On Form 1040A, enter the amount of your penalty on line 46. Free file taxes 2011 If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Free file taxes 2011 If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Free file taxes 2011 Lowering or eliminating the penalty. Free file taxes 2011    You may be able to lower or eliminate your penalty if you file Form 2210. Free file taxes 2011 You must file Form 2210 with your return if any of the following applies. Free file taxes 2011 You request a waiver. Free file taxes 2011 See Waiver of Penalty , later. Free file taxes 2011 You use the annualized income installment method. Free file taxes 2011 See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Free file taxes 2011 You use your actual withholding for each payment period for estimated tax purposes. Free file taxes 2011 See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Free file taxes 2011 You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. Free file taxes 2011 Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. Free file taxes 2011 Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. Free file taxes 2011 Total tax for 2013. Free file taxes 2011   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Free file taxes 2011    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Free file taxes 2011 Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Free file taxes 2011 The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Free file taxes 2011 Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Free file taxes 2011   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Free file taxes 2011   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Free file taxes 2011 Note. Free file taxes 2011 When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. Free file taxes 2011 Paid through withholding. Free file taxes 2011    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. Free file taxes 2011 Add to that any write-in amount on line 72 identified as “Form 8689. Free file taxes 2011 ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. Free file taxes 2011 On Form 1040EZ, it is the amount on line 7. Free file taxes 2011 No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Free file taxes 2011 S. Free file taxes 2011 citizen or resident for the whole year. Free file taxes 2011 For this rule to apply, your tax year must have included all 12 months of the year. Free file taxes 2011 You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Free file taxes 2011 Example. Free file taxes 2011 Ray, who is single and 22 years old, was unemployed for a few months during 2012. Free file taxes 2011 He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Free file taxes 2011 He had no other income. Free file taxes 2011 Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). Free file taxes 2011 He filed a return only to have his withheld income tax refunded to him. Free file taxes 2011 In 2013, Ray began regular work as an independent contractor. Free file taxes 2011 Ray made no estimated tax payments in 2013. Free file taxes 2011 Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. Free file taxes 2011 Total tax for 2012. Free file taxes 2011   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Free file taxes 2011    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Free file taxes 2011 Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Free file taxes 2011 The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Free file taxes 2011 Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. Free file taxes 2011   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Free file taxes 2011   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Free file taxes 2011 Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Free file taxes 2011 If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Free file taxes 2011 Example. Free file taxes 2011 The tax on Lori Lane's 2012 return was $12,400. Free file taxes 2011 Her AGI was not more than $150,000 for either 2012 or 2013. Free file taxes 2011 The tax on her 2013 return (Form 1040, line 55) is $13,044. Free file taxes 2011 Line 56 (self-employment tax) is $8,902. Free file taxes 2011 Her 2013 total tax is $21,946. Free file taxes 2011 For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Free file taxes 2011 90% of her 2013 tax is $19,751. Free file taxes 2011 Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. Free file taxes 2011 The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. Free file taxes 2011 Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Free file taxes 2011 Different 2012 filing status. Free file taxes 2011    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. Free file taxes 2011 Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. Free file taxes 2011 If you qualify to use this method, it will result in the same penalty amount as the regular method. Free file taxes 2011 However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Free file taxes 2011 You can use the short method only if you meet one of the following requirements. Free file taxes 2011 You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Free file taxes 2011 You paid the same amount of estimated tax on each of the four payment due dates. Free file taxes 2011 If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. Free file taxes 2011 Note. Free file taxes 2011 If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. Free file taxes 2011 However, if the payment was only a few days early, the difference is likely to be small. Free file taxes 2011 You cannot use the short method if any of the following apply. Free file taxes 2011 You made any estimated tax payments late. Free file taxes 2011 You checked box C or D in Part II of Form 2210. Free file taxes 2011 You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Free file taxes 2011 S. Free file taxes 2011 income tax withholding. Free file taxes 2011 If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Free file taxes 2011 Also, you cannot use your actual withholding during each period to figure your payments for each period. Free file taxes 2011 These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Free file taxes 2011 Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Free file taxes 2011 Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. Free file taxes 2011 You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. Free file taxes 2011 You paid one or more estimated tax payments on a date after the due date. Free file taxes 2011 You paid at least one, but less than four, installments of estimated tax. Free file taxes 2011 You paid estimated tax payments in un- equal amounts. Free file taxes 2011 You use the annualized income installment method to figure your underpayment for each payment period. Free file taxes 2011 You use your actual withholding during each payment period to figure your payments. Free file taxes 2011 Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. Free file taxes 2011 Enter the results on line 27 of Section B. Free file taxes 2011 Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. Free file taxes 2011 Complete lines 20 through 26 of the first column before going to line 20 of the next column. Free file taxes 2011 Required installments—line 18. Free file taxes 2011   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Free file taxes 2011 This method—the regular method—is the one to use if you received your income evenly throughout the year. Free file taxes 2011   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Free file taxes 2011 First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Free file taxes 2011 See Annualized Income Installment Method (Schedule AI), later. Free file taxes 2011 Payments made—line 19. Free file taxes 2011   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. Free file taxes 2011 For special rules for figuring your payments, see Form 2210 instructions for line 19. Free file taxes 2011   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. Free file taxes 2011 If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. Free file taxes 2011 Actual withholding method. Free file taxes 2011    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Free file taxes 2011 You can make this choice separately for the tax withheld from your wages and for all other withholding. Free file taxes 2011 This includes any excess social security and tier 1 RRTA tax withheld. Free file taxes 2011   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Free file taxes 2011   If you use your actual withholding, you must check box D in Form 2210, Part II. Free file taxes 2011 Then complete Form 2210 using the regular method (Part IV) and file it with your return. Free file taxes 2011 Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. Free file taxes 2011 The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. Free file taxes 2011 For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. Free file taxes 2011 A 3% rate applies to all four periods. Free file taxes 2011 Payments. Free file taxes 2011    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. Free file taxes 2011 For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Free file taxes 2011 You can use the table in the Form 2210 instructions to make your list. Free file taxes 2011 Follow those instructions for listing income tax withheld and payments made with your return. Free file taxes 2011 Use the list to determine when each underpayment was paid. Free file taxes 2011   If you mail your estimated tax payments, use the date of the U. Free file taxes 2011 S. Free file taxes 2011 postmark as the date of payment. Free file taxes 2011 Line 1b. Free file taxes 2011   Apply the payments listed to underpayment balance in the first column until it is fully paid. Free file taxes 2011 Apply payments in the order made. Free file taxes 2011 Figuring the penalty. Free file taxes 2011   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Free file taxes 2011 On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. Free file taxes 2011 On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Free file taxes 2011 If no payments are applied, figure the penalty on the amount on line 1a. Free file taxes 2011 Aid for counting days. Free file taxes 2011    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Free file taxes 2011 Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. Free file taxes 2011 In the same manner, find the number for the date the payment was made. Free file taxes 2011 Subtract the due date “number” from the payment date “number. Free file taxes 2011 ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. Free file taxes 2011 Table 4-1. Free file taxes 2011 Calendar To Determine the Number of Days a Payment Is Late Instructions. Free file taxes 2011 Use this table with Form 2210 if you are completing Part IV, Section B. Free file taxes 2011 First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. Free file taxes 2011 Then, in the same manner, find the number for the date the payment was made. Free file taxes 2011 Finally, subtract the due date number from the payment date number. Free file taxes 2011 The result is the number of days the payment is late. Free file taxes 2011 Example. Free file taxes 2011 The payment due date is June 15 (61). Free file taxes 2011 The payment was made on November 4 (203). Free file taxes 2011 The payment is 142 days late (203 – 61). Free file taxes 2011 Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Free file taxes 2011 Sept. Free file taxes 2011 Oct. Free file taxes 2011 Nov. Free file taxes 2011 Dec. Free file taxes 2011 Jan. Free file taxes 2011 Feb. Free file taxes 2011 Mar. Free file taxes 2011 Apr. Free file taxes 2011 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Free file taxes 2011 Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. Free file taxes 2011 To figure your underpayment using this method, complete Form 2210, Schedule AI. Free file taxes 2011 Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Free file taxes 2011 If you use the annualized income installment method, you must check box C in Part II of Form 2210. Free file taxes 2011 Also, you must attach Form 2210 and Schedule AI to your return. Free file taxes 2011 If you use Schedule AI for any payment due date, you must use it for all payment due dates. Free file taxes 2011 Completing Schedule AI. Free file taxes 2011   Follow the Form 2210 instructions to complete Schedule AI. Free file taxes 2011 For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Free file taxes 2011 If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. Free file taxes 2011 Note. Free file taxes 2011 Each period includes amounts from the previous period(s). Free file taxes 2011 Period (a) includes items for January 1 through March 31. Free file taxes 2011 Period (b) includes items for January 1 through May 31. Free file taxes 2011 Period (c) includes items for January 1 through August 31. Free file taxes 2011 Period (d) includes items for the entire year. Free file taxes 2011 Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Free file taxes 2011 The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. Free file taxes 2011 If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. Free file taxes 2011 Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Free file taxes 2011 The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. Free file taxes 2011 Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . Free file taxes 2011 See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Free file taxes 2011 Form 2210-F. Free file taxes 2011   Use Form 2210-F to figure any underpayment penalty. Free file taxes 2011 Do not attach it to your return unless you check a box in Part I. Free file taxes 2011 However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Free file taxes 2011 Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. Free file taxes 2011 Keep your filled-in Form 2210-F for your records. Free file taxes 2011    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. Free file taxes 2011 Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Free file taxes 2011 You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Free file taxes 2011 You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Free file taxes 2011 You had a reasonable cause for not making the payment. Free file taxes 2011 Your underpayment was not due to willful neglect. Free file taxes 2011 How to request a waiver. Free file taxes 2011   To request a waiver, see the Instructions for Form 2210. Free file taxes 2011 Farmers and fishermen. Free file taxes 2011   To request a waiver, see the Instructions for Form 2210-F. Free file taxes 2011 Federally declared disaster. Free file taxes 2011   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. Free file taxes 2011 During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Free file taxes 2011 Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Free file taxes 2011 If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Free file taxes 2011   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Free file taxes 2011 Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Free file taxes 2011 If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. Free file taxes 2011   Details on the applicable disaster postponement period can be found at IRS. Free file taxes 2011 gov. Free file taxes 2011 Enter Tax Relief in Disaster Situations. Free file taxes 2011 Select the federally declared disaster that affected you. Free file taxes 2011    Worksheet 4-1. Free file taxes 2011 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Free file taxes 2011 To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. Free file taxes 2011                   1. Free file taxes 2011 Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Free file taxes 2011       2. Free file taxes 2011 Enter your annualized qualified dividends for the period 2. Free file taxes 2011           3. Free file taxes 2011 Are you filing Schedule D?               □ Yes. Free file taxes 2011 Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Free file taxes 2011 If either line 15 or line 16 is blank or a loss, enter -0-. Free file taxes 2011 3. Free file taxes 2011             □ No. Free file taxes 2011 Enter your annualized capital gain distributions from Form 1040, line 13             4. Free file taxes 2011 Add lines 2 and 3   4. Free file taxes 2011           5. Free file taxes 2011 If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Free file taxes 2011 Otherwise, enter -0-   5. Free file taxes 2011           6. Free file taxes 2011 Subtract line 5 from line 4. Free file taxes 2011 If zero or less, enter -0- 6. Free file taxes 2011       7. Free file taxes 2011 Subtract line 6 from line 1. Free file taxes 2011 If zero or less, enter -0- 7. Free file taxes 2011       8. Free file taxes 2011 Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. Free file taxes 2011 8. Free file taxes 2011       9. Free file taxes 2011 Enter the smaller of line 1 or line 8 9. Free file taxes 2011       10. Free file taxes 2011 Enter the smaller of line 7 or line 9 10. Free file taxes 2011       11. Free file taxes 2011 Subtract line 10 from line 9. Free file taxes 2011 This amount is taxed at 0% 11. Free file taxes 2011       12. Free file taxes 2011 Enter the smaller of line 1 or line 6 12. Free file taxes 2011       13. Free file taxes 2011 Enter the amount from line 11 13. Free file taxes 2011       14. Free file taxes 2011 Subtract line 13 from line 12 14. Free file taxes 2011       15. Free file taxes 2011 Multiply line 14 by 15% (. Free file taxes 2011 15) 15. Free file taxes 2011   16. Free file taxes 2011 Figure the tax on the amount on line 7. Free file taxes 2011 If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free file taxes 2011 If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Free file taxes 2011   17. Free file taxes 2011 Add lines 15 and 16 17. Free file taxes 2011   18. Free file taxes 2011 Figure the tax on the amount on line 1. Free file taxes 2011 If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free file taxes 2011 If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Free file taxes 2011   19. Free file taxes 2011 Tax on all taxable income. Free file taxes 2011 Enter the smaller of line 17 or line 18. Free file taxes 2011 Also enter this amount on line 12 of Schedule AI in the appropriate column. Free file taxes 2011 However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. Free file taxes 2011   Worksheet 4-2. Free file taxes 2011 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. Free file taxes 2011             1. Free file taxes 2011 Enter the amount from line 11 of Schedule AI for the period 1. Free file taxes 2011   2. Free file taxes 2011 Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. Free file taxes 2011   3. Free file taxes 2011 Add lines 1 and 2 3. Free file taxes 2011   4. Free file taxes 2011 Tax on the amount on line 3. Free file taxes 2011 Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Free file taxes 2011 See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Free file taxes 2011 (Note. Free file taxes 2011 You do not have to use the same method for each period on Schedule AI. Free file taxes 2011 ) 4. Free file taxes 2011   5. Free file taxes 2011 Tax on the amount on line 2. Free file taxes 2011 If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Free file taxes 2011 If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Free file taxes 2011   6. Free file taxes 2011 Subtract line 5 from line 4. Free file taxes 2011 Enter the result here and on line 12 of Schedule AI. Free file taxes 2011 If zero or less,  enter -0- 6. Free file taxes 2011             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. Free file taxes 2011     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. Free file taxes 2011 If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Free file taxes 2011 Complete the rest of Form 8615 according to its instructions. Free file taxes 2011 Then complete lines 5 and 6 above. Free file taxes 2011     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Free file taxes 2011 Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Free file taxes 2011 Next, determine if you have a capital gain excess. Free file taxes 2011     Figuring capital gain excess. Free file taxes 2011 To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). Free file taxes 2011 If the result is more than zero, that amount is your capital gain excess. Free file taxes 2011     No capital gain excess. Free file taxes 2011 If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Free file taxes 2011 Then complete lines 5 and 6 above. Free file taxes 2011     Capital gain excess. Free file taxes 2011 If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Free file taxes 2011 Then complete lines 5 and 6 above. Free file taxes 2011     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Free file taxes 2011     a. Free file taxes 2011 Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. Free file taxes 2011     b. Free file taxes 2011 Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. Free file taxes 2011     c. Free file taxes 2011 Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Free file taxes 2011     d. Free file taxes 2011 Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). 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Food, Nutrition, and Fitness

Find information about good nutrition; food safety; eating healthy meals on a budget; finding out if you're eligible for food stamps; and being physically active.

Healthy Eating

Good Nutrition

The foods you choose to eat everyday affect your overall health. Nutrition experts offer easy-to-read tip sheets to help you eat more whole grains, vegetables, fruit, calcium-rich foods, and lean protein.

Use the SuperTracker to set goals, keep track of what you eat, and get tips to help you make healthier choices. 

Food Safety

Each year, about one in six Americans become sick from food poisoning. Although most will recover without any lasting problems, some types of food poisoning can lead to kidney failure, chronic arthritis, brain and nerve damage, and even death.

By following four simple steps, you can help to avoid food poisoning at home:

  1. Clean: wash hands and surfaces often.
  2. Separate: don't cross-contaminate raw meat, poultry, seafood, or eggs with other ready-to-eat foods.
  3. Cook: use a food thermometer to ensure you've cooked to the right temperature.
  4. Chill: refrigerate food within two hours of cooking and never thaw foods on the counter.

On FoodSafety.gov, you can sign up to receive the latest information about food recalls.

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Eating on a Budget

Healthy Eating on a Tight Budget

Food can be expensive, but preparing your own meals is often healthier and less expensive than eating out. Get ideas to help you eat healthy meals on a budget, including:

Families with limited resources may qualify for the Expanded Food and Nutrition Education Program (EFNEP). This federally funded program shows participants how to make a food budget and select nutritious items.

Food Stamps

Food stamps are officially called the Supplemental Nutrition Assistance Program (SNAP). This federally funded program helps struggling families to put food on the table.

Use a pre-screening tool to find out if you're eligible for SNAP.

Learn more about how to apply for food stamp benefits.

Meal Programs for Children

Federally assisted meal programs, such as the National School Lunch Program and the School Breakfast Program, provide nutritionally balanced, low-cost or free meals to eligible children each school day. Learn more about these and other school meal programs.

The Summer Food Service Program helps to fill the nutrition gap for eligible children when school lets out for the summer. 

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Fitness

Being physically active can help you to live longer, feel happier, sleep well, and maintain a healthy weight.

For the biggest benefit, include both aerobic and muscle-strengthening activities in your exercise routine. Aerobic activities, such as walking and running, exercise your heart. Lifting weights and using exercise bands improve your muscle strength.

Get some ideas for increasing your physical activity. You can use the Physical Activity Tracker to monitor your level of activity from week to week.  

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The Free File Taxes 2011

Free file taxes 2011 12. Free file taxes 2011   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free file taxes 2011 Free help with your tax return. Free file taxes 2011   You can get free help preparing your return nationwide from IRS-certified volunteers. Free file taxes 2011 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free file taxes 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free file taxes 2011 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free file taxes 2011 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free file taxes 2011 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free file taxes 2011 gov, download the IRS2Go app, or call 1-800-906-9887. Free file taxes 2011   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free file taxes 2011 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free file taxes 2011 aarp. Free file taxes 2011 org/money/taxaide or call 1-888-227-7669. Free file taxes 2011 For more information on these programs, go to IRS. Free file taxes 2011 gov and enter “VITA” in the search box. Free file taxes 2011 Internet. Free file taxes 2011    IRS. Free file taxes 2011 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free file taxes 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Free file taxes 2011 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free file taxes 2011 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free file taxes 2011 gov or download the IRS2Go app and select the Refund Status option. Free file taxes 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free file taxes 2011 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free file taxes 2011 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free file taxes 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free file taxes 2011 Use the Interactive Tax Assistant (ITA) to research your tax questions. Free file taxes 2011 No need to wait on the phone or stand in line. Free file taxes 2011 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free file taxes 2011 When you reach the response screen, you can print the entire interview and the final response for your records. Free file taxes 2011 New subject areas are added on a regular basis. Free file taxes 2011  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free file taxes 2011 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free file taxes 2011 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free file taxes 2011 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free file taxes 2011 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free file taxes 2011 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free file taxes 2011 You can also ask the IRS to mail a return or an account transcript to you. Free file taxes 2011 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free file taxes 2011 gov or by calling 1-800-908-9946. Free file taxes 2011 Tax return and tax account transcripts are generally available for the current year and the past three years. Free file taxes 2011 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free file taxes 2011 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free file taxes 2011 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free file taxes 2011 Check the status of your amended return using Where's My Amended Return? Go to IRS. Free file taxes 2011 gov and enter Where's My Amended Return? in the search box. Free file taxes 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free file taxes 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Free file taxes 2011 Make a payment using one of several safe and convenient electronic payment options available on IRS. Free file taxes 2011 gov. Free file taxes 2011 Select the Payment tab on the front page of IRS. Free file taxes 2011 gov for more information. Free file taxes 2011 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free file taxes 2011 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free file taxes 2011 gov. Free file taxes 2011 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free file taxes 2011 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free file taxes 2011 gov. Free file taxes 2011 Request an Electronic Filing PIN by going to IRS. Free file taxes 2011 gov and entering Electronic Filing PIN in the search box. Free file taxes 2011 Download forms, instructions and publications, including accessible versions for people with disabilities. Free file taxes 2011 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free file taxes 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free file taxes 2011 An employee can answer questions about your tax account or help you set up a payment plan. Free file taxes 2011 Before you visit, check the Office Locator on IRS. Free file taxes 2011 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free file taxes 2011 If you have a special need, such as a disability, you can request an appointment. Free file taxes 2011 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free file taxes 2011 Apply for an Employer Identification Number (EIN). Free file taxes 2011 Go to IRS. Free file taxes 2011 gov and enter Apply for an EIN in the search box. Free file taxes 2011 Read the Internal Revenue Code, regulations, or other official guidance. Free file taxes 2011 Read Internal Revenue Bulletins. Free file taxes 2011 Sign up to receive local and national tax news and more by email. Free file taxes 2011 Just click on “subscriptions” above the search box on IRS. Free file taxes 2011 gov and choose from a variety of options. Free file taxes 2011 Phone. Free file taxes 2011    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free file taxes 2011 Download the free IRS2Go app from the iTunes app store or from Google Play. Free file taxes 2011 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free file taxes 2011 gov, or download the IRS2Go app. Free file taxes 2011 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free file taxes 2011 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free file taxes 2011 Most VITA and TCE sites offer free electronic filing. Free file taxes 2011 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free file taxes 2011 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free file taxes 2011 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free file taxes 2011 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free file taxes 2011 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free file taxes 2011 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free file taxes 2011 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free file taxes 2011 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free file taxes 2011 Note, the above information is for our automated hotline. Free file taxes 2011 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free file taxes 2011 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free file taxes 2011 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free file taxes 2011 It can take up to 3 weeks from the date you mailed it to show up in our system. Free file taxes 2011 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free file taxes 2011 You should receive your order within 10 business days. Free file taxes 2011 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free file taxes 2011 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free file taxes 2011 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free file taxes 2011 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free file taxes 2011 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free file taxes 2011 Walk-in. Free file taxes 2011   You can find a selection of forms, publications and services — in-person. Free file taxes 2011 Products. Free file taxes 2011 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free file taxes 2011 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free file taxes 2011 Services. Free file taxes 2011 You can walk in to your local TAC for face-to-face tax help. Free file taxes 2011 An employee can answer questions about your tax account or help you set up a payment plan. Free file taxes 2011 Before visiting, use the Office Locator tool on IRS. Free file taxes 2011 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free file taxes 2011   Please contact the office for times when assistance will be available. Free file taxes 2011 Mail. Free file taxes 2011   You can send your order for forms, instructions, and publications to the address below. Free file taxes 2011 You should receive a response within 10 business days after your request is received. Free file taxes 2011 Internal Revenue Service 1201 N. Free file taxes 2011 Mitsubishi Motorway Bloomington, IL 61705-6613   Taxpayer Advocate Service. Free file taxes 2011   The Taxpayer Advocate Service Is here to help you. Free file taxes 2011 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free file taxes 2011 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free file taxes 2011   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free file taxes 2011 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free file taxes 2011 You face (or your business is facing) an immediate threat of adverse action. Free file taxes 2011 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free file taxes 2011   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free file taxes 2011 Here's why we can help: TAS is an independent organization within the IRS. Free file taxes 2011 Our advocates know how to work with the IRS. Free file taxes 2011 Our services are free and tailored to meet your needs. Free file taxes 2011 We have offices in every state, the District of Columbia, and Puerto Rico. Free file taxes 2011   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free file taxes 2011  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free file taxes 2011 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free file taxes 2011 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free file taxes 2011 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free file taxes 2011 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free file taxes 2011 Prev  Up  Next   Home   More Online Publications