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 Income Tax Preparation

File My State Taxes FreeFree State Tax Return OnlyE-file 2012 TaxesFile 2005 TaxesAdd 1098 T Information 1040x FormTax AideState 1040ez Tax Form1040 Ez FormH&r Block Tax SoftwareTaxaid ComHow Do I File An Amended Tax Return1040x Amended Tax FormFree 1040ez Tax FormIrsTax Form 20101040nr Free SoftwareFiling Taxes With Unemployment Income 2011Hr Block Tax CutFiling State Taxes Online For FreeFile Your Taxes Online For FreeH&r Block Free Online Tax FilingHow To Fill Out Form 1040x2009 Free Tax SoftwareWww Irs Gov ComTax Software 2012How To Do State Taxes For FreeFree Tax Preparation For Seniors2010 Tax FormsFile 1040nr EzHow Do I File My Taxes For 2011How To File Only State Taxes For FreeFile 1040 Ez Online1040x Amended Return FormFree Tax Help For SeniorsAmendedE-file Prior Year Tax ReturnCan You File 1040ez OnlineFile A 1040x OnlineState Income Tax Returns1040eztaxform

Free Income Tax Preparation

Free income tax preparation Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Free income tax preparation Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Free income tax preparation Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Free income tax preparation Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Free income tax preparation It is intended only as a guide. Free income tax preparation Look in this publication for more complete information. Free income tax preparation   Appendix A. Free income tax preparation Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Free income tax preparation Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Free income tax preparation Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Free income tax preparation Sean enrolled as a full-time graduate student in August 2013 at California State College. Free income tax preparation He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Free income tax preparation His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Free income tax preparation Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Free income tax preparation In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Free income tax preparation California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Free income tax preparation California State College reports amounts billed in 2013 instead of amounts paid during 2013. Free income tax preparation In completing Form 8863, the Joneses use the amounts they paid. Free income tax preparation Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Free income tax preparation Dave and Valerie figure their education credits by completing Form 8863. Free income tax preparation They begin Form 8863 on page 2 before completing Part I on page 1. Free income tax preparation Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Free income tax preparation The Joneses decide to complete Part III for Carey first, as shown later. Free income tax preparation They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Free income tax preparation The Joneses complete a separate Part III for their son Sean. Free income tax preparation They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Free income tax preparation They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Free income tax preparation Once they have completed Part III for each student, they figure their credits. Free income tax preparation The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Free income tax preparation They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Free income tax preparation The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Free income tax preparation They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Free income tax preparation They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Free income tax preparation The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Free income tax preparation The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Free income tax preparation They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Free income tax preparation This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Free income tax preparation Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Free income tax preparation Less adjustments:     a. Free income tax preparation Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Free income tax preparation Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Free income tax preparation Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Free income tax preparation Total adjustments (add lines 2a, 2b, and 2c) 0 4. Free income tax preparation Adjusted qualified education expenses. Free income tax preparation Subtract line 3 from line 1. Free income tax preparation If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Free income tax preparation Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Free income tax preparation Less adjustments:     a. Free income tax preparation Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Free income tax preparation Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Free income tax preparation Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Free income tax preparation Total adjustments (add lines 2a, 2b, and 2c) 0 4. Free income tax preparation Adjusted qualified education expenses. Free income tax preparation Subtract line 3 from line 1. Free income tax preparation If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Free income tax preparation Enter the amount from Form 8863, line 18 1. Free income tax preparation 1,190 2. Free income tax preparation Enter the amount from Form 8863, line 9 2. Free income tax preparation 1,500 3. Free income tax preparation Add lines 1 and 2 3. Free income tax preparation 2,690 4. Free income tax preparation Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Free income tax preparation 1,000 5. Free income tax preparation Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Free income tax preparation 0 6. Free income tax preparation Subtract line 5 from line 4 6. Free income tax preparation 1,000 7. Free income tax preparation   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Free income tax preparation 1,000 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Carey Jones page 2 This image is too large to be displayed in the current screen. Free income tax preparation Please click the link to view the image. Free income tax preparation Filled-in Form 8863 Jones page 2 Appendix B. Free income tax preparation Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Free income tax preparation See the text for definitions and details. Free income tax preparation Do not rely on this chart alone. Free income tax preparation    Caution:You generally cannot claim more than one benefit for the same education expense. Free income tax preparation   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Free income tax preparation    40% of the credit may be refundable (limited to $1,000 per student). Free income tax preparation Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Free income tax preparation , that must be paid to the educational institution, etc. Free income tax preparation , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Free income tax preparation   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Free income tax preparation Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Free income tax preparation For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Free income tax preparation For each term listed below that has more than one definition, the definition for each education benefit is listed. Free income tax preparation Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Free income tax preparation If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Free income tax preparation Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Free income tax preparation They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Free income tax preparation For information on a specific benefit, see the appropriate chapter in this publication. Free income tax preparation Candidate for a degree:   A student who meets either of the following requirements. Free income tax preparation Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Free income tax preparation Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Free income tax preparation Eligible educational institution:    American opportunity credit. Free income tax preparation Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Free income tax preparation It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free income tax preparation Coverdell education savings account (ESA). Free income tax preparation Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Free income tax preparation It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free income tax preparation Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Free income tax preparation Education savings bond program. Free income tax preparation Same as American opportunity credit in this category. Free income tax preparation IRA, early distributions from. Free income tax preparation Same as American opportunity credit in this category. Free income tax preparation Lifetime learning credit. Free income tax preparation Same as American opportunity credit in this category. Free income tax preparation Qualified tuition program (QTP). Free income tax preparation Same as American opportunity credit in this category. Free income tax preparation Scholarships and fellowships. Free income tax preparation An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Free income tax preparation Student loan, cancellation of. Free income tax preparation Same as Scholarships and fellowships in this category. Free income tax preparation Student loan interest deduction. Free income tax preparation Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Free income tax preparation It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Free income tax preparation Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Free income tax preparation Tuition and fees deduction. Free income tax preparation Same as American opportunity credit in this category. Free income tax preparation Eligible student:    American opportunity credit. Free income tax preparation A student who meets all of the following requirements for the tax year for which the credit is being determined. Free income tax preparation Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Free income tax preparation Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Free income tax preparation For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Free income tax preparation Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Free income tax preparation Lifetime learning credit. Free income tax preparation A student who is enrolled in one or more courses at an eligible educational institution. Free income tax preparation Student loan interest deduction. Free income tax preparation A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Free income tax preparation Tuition and fees deduction. Free income tax preparation A student who is enrolled in one or more courses at an eligible educational institution. Free income tax preparation Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Free income tax preparation Modified adjusted gross income (MAGI):    American opportunity credit. Free income tax preparation Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Free income tax preparation Coverdell education savings account (ESA). Free income tax preparation Same as American opportunity credit in this category. Free income tax preparation Education savings bond program. Free income tax preparation Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Free income tax preparation Lifetime learning credit. Free income tax preparation Same as American opportunity credit in this category. Free income tax preparation Student loan interest deduction. Free income tax preparation Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Free income tax preparation Tuition and fees deduction. Free income tax preparation Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Free income tax preparation Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Free income tax preparation Qualified education expenses:   See pertinent chapter for specific items. Free income tax preparation    American opportunity credit. Free income tax preparation Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Free income tax preparation Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Free income tax preparation Does not include expenses for room and board. Free income tax preparation Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Free income tax preparation Coverdell education savings account (ESA). Free income tax preparation Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Free income tax preparation Many specialized expenses included for K–12. Free income tax preparation Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Free income tax preparation Education savings bond program. Free income tax preparation Tuition and fees required to enroll at or attend an eligible educational institution. Free income tax preparation Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Free income tax preparation Does not include expenses for room and board. Free income tax preparation Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Free income tax preparation IRA, early distributions from. Free income tax preparation Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Free income tax preparation Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Free income tax preparation Lifetime learning credit. Free income tax preparation Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Free income tax preparation Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Free income tax preparation Does not include expenses for room and board. Free income tax preparation Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Free income tax preparation Qualified tuition program (QTP). Free income tax preparation Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Free income tax preparation Includes expenses for special needs services and computer access. Free income tax preparation Scholarships and fellowships. Free income tax preparation Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Free income tax preparation Course-related items must be required of all students in the course of instruction. Free income tax preparation Student loan interest deduction. Free income tax preparation Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Free income tax preparation Tuition and fees deduction. Free income tax preparation Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Free income tax preparation Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Free income tax preparation Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Free income tax preparation To include as tax on your current year's return an amount allowed as a credit in a prior year. Free income tax preparation Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Free income tax preparation Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Free income tax preparation Prev  Up  Next   Home   More Online Publications
Español

Frequently Asked Questions XML

About the Data

The contents of our frequently asked questions are available in XML, in English and Spanish.

These frequently asked questions make up the knowledge base of popular government information at answers.usa.gov. Currently, there are around 1,300 answers in English and 100 answers in Spanish. See how the XML feed is used at answers.usa.gov.

If you are using the Frequently Asked Questions XML and have feedback or want to tell us about your product, please e-mail us.


How to Access the Data

By using the frequently asked questions XML, you agree to our Terms of Service.

The Free Income Tax Preparation

Free income tax preparation Publication 544 - Additional Material Table of Contents Tax Publications for Business TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Free income tax preparation General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax (For Individuals) 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars 910 IRS Guide to Free Tax Services Employer's Guides 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 80 (Circular SS), Federal Tax Guide For Employers in the U. Free income tax preparation S. Free income tax preparation Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands 926 Household Employer's Tax Guide Specialized Publications 225 Farmer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 505 Tax Withholding and Estimated Tax 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 517 Social Security and Other Information for Members of the Clergy and Religious Workers 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 538 Accounting Periods and Methods 541 Partnerships 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 556 Examination of Returns, Appeal Rights, and Claims for Refund 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 561 Determining the Value of Donated Property 583 Starting a Business and Keeping Records 587 Business Use of Your Home (Including Use by Daycare Providers) 594 What You Should Know About The IRS Collection Process 595 Capital Construction Fund for Commercial Fishermen 597 Information on the United States-Canada Income Tax Treaty 598 Tax on Unrelated Business Income of Exempt Organizations 686 Certification for Reduced Tax Rates in Tax Treaty Countries 901 U. Free income tax preparation S. Free income tax preparation Tax Treaties 908 Bankruptcy Tax Guide 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service - Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 179 (Circular PR), Guía Contributiva Federal Para Patronos Puertorriqueños 579SP Cómo Preparar la Declaración de Impuesto Federal 594SP Qué es lo Debemos Saber Sobre El Proceso de Cobro del IRS 850 English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544SP Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Free income tax preparation Form Number and Form Title W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate 940 Employer's Annual Federal Unemployment (FUTA) Tax Return 941 Employer's QUARTERLY Federal Tax Return 944 Employer's ANNUAL Federal Tax Return 1040 U. Free income tax preparation S. Free income tax preparation Individual Income Tax Return Sch. Free income tax preparation A & B Itemized Deductions & Interest and Ordinary Dividends Sch. Free income tax preparation C Profit or Loss From Business Sch. Free income tax preparation C-EZ Net Profit From Business Sch. Free income tax preparation D Capital Gains and Losses Sch. Free income tax preparation E Supplemental Income and Loss Sch. Free income tax preparation F Profit or Loss From Farming Sch. Free income tax preparation H Household Employment Taxes Sch. Free income tax preparation J Income Averaging for Farmers and Fishermen Sch. Free income tax preparation R Credit for the Elderly or the Disabled Sch. Free income tax preparation SE Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Free income tax preparation S. Free income tax preparation Individual Income Tax Return 1065 U. Free income tax preparation S. Free income tax preparation Return of Partnership Income Sch. Free income tax preparation D Capital Gains and Losses Sch. Free income tax preparation K-1 Partner's Share of Income, Deductions, Credits, etc. Free income tax preparation 1120 U. Free income tax preparation S. Free income tax preparation Corporation Income Tax Return Sch. Free income tax preparation D Capital Gains and Losses 1120S U. Free income tax preparation S. Free income tax preparation Income Tax Return for an S Corporation Sch. Free income tax preparation D Capital Gains and Losses and Built-In Gains Sch. Free income tax preparation K-1 Shareholder's Share of Income, Deductions, Credits, etc. Free income tax preparation 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 3800 General Business Credit 3903 Moving Expenses 4562 Depreciation and Amortization 4797 Sales of Business Property 4868 Application for Automatic Extension of Time To File U. Free income tax preparation S. Free income tax preparation Individual Income Tax Return 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6252 Installment Sale Income 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns 8283 Noncash Charitable Contributions 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8822 Change of Address 8829 Expenses for Business Use of Your Home 8949 Sales and Other Dispositions of Capital Assets Prev  Up  Next   Home   More Online Publications