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 Online State Tax Filing

Can I File 1040x OnlineFiling Late TaxesFiling 2011 Taxes2012 EfileE File 2012 Taxes For FreeTax Filing Extension Deadline 2012Irs Electronic FilingH And R Block Active DutyHr Block Free Filing1040 XI Didn T File My 2012 Taxes1040 Ez Online FilingIrs Form 4868File 2012 Tax Return OnlineFree H&r Block SoftwareIrs Addendum FormState Tax Form 2014Taxes For Military MembersTax AmmendmentFree Turbo Tax 1040ezIrs Gov 2012 Tax ReturnTaxact.com 20121040ez1040ez 2011Www Irs Gov EitcFree H&r Block Tax1040 Ez FreeFree State Tax Return OnlyTax Credits For Unemployed1040 Ez Irs2011 Income Tax BracketsIrs Forms For 2010Irs Forms 2009Filing A Tax Return OnlineH & R Block Free For MilitaryIrs Free E File 2011File A Tax Extension Online For FreeFile Taxes Online For FreeOnline Amended Tax Return1o40ez

Free Online State Tax Filing

Free online state tax filing 5. Free online state tax filing   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Free online state tax filing Making the election. Free online state tax filing Form 3115. Free online state tax filing Income TaxesAccrual of contested income taxes. Free online state tax filing Employment Taxes Other TaxesAdditional Medicare Tax. Free online state tax filing What's New Additional Medicare Tax. Free online state tax filing  Beginning in 2013, you must withhold a 0. Free online state tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free online state tax filing Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Free online state tax filing See Employment Taxes , and Self-employment tax , later. Free online state tax filing Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Free online state tax filing You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Free online state tax filing Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Free online state tax filing When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Free online state tax filing This applies whether you use the cash method or an accrual method of accounting. Free online state tax filing Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Free online state tax filing You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Free online state tax filing Limit on accrual of taxes. Free online state tax filing   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Free online state tax filing However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Free online state tax filing Example. Free online state tax filing Your state imposes a tax on personal property used in a trade or business conducted in the state. Free online state tax filing This tax is assessed and becomes a lien as of July 1 (accrual date). Free online state tax filing In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Free online state tax filing Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Free online state tax filing You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Free online state tax filing Uniform capitalization rules. Free online state tax filing   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Free online state tax filing They also apply to certain taxpayers who acquire property for resale. Free online state tax filing Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Free online state tax filing For more information, see chapter 1. Free online state tax filing Carrying charges. Free online state tax filing   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Free online state tax filing You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Free online state tax filing For more information, see chapter 7. Free online state tax filing Refunds of taxes. Free online state tax filing   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Free online state tax filing For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Free online state tax filing    You must include in income any interest you receive on tax refunds. Free online state tax filing Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Free online state tax filing The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Free online state tax filing Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Free online state tax filing See Taxes for local benefits , later. Free online state tax filing If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Free online state tax filing However, you can elect to ratably accrue the taxes during the year. Free online state tax filing See Electing to ratably accrue , later. Free online state tax filing Taxes for local benefits. Free online state tax filing   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Free online state tax filing These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Free online state tax filing You should increase the basis of your property by the amount of the assessment. Free online state tax filing   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Free online state tax filing If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Free online state tax filing Example. Free online state tax filing To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Free online state tax filing The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Free online state tax filing The city is paying the principal and interest with the annual payments made by the property owners. Free online state tax filing The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Free online state tax filing The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Free online state tax filing Charges for services. Free online state tax filing   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Free online state tax filing Purchase or sale of real estate. Free online state tax filing   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Free online state tax filing   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Free online state tax filing Treat the seller as paying the taxes up to but not including the date of sale. Free online state tax filing Treat the buyer as paying the taxes beginning with the date of sale. Free online state tax filing You can usually find this information on the settlement statement you received at closing. Free online state tax filing   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Free online state tax filing Example. Free online state tax filing Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Free online state tax filing He has not elected to ratably accrue property taxes. Free online state tax filing November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Free online state tax filing He sold the property on June 30, 2013. Free online state tax filing Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Free online state tax filing He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Free online state tax filing Electing to ratably accrue. Free online state tax filing   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Free online state tax filing Example. Free online state tax filing Juan Sanchez is a calendar year taxpayer who uses an accrual method. Free online state tax filing His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Free online state tax filing July 1 is the assessment and lien date. Free online state tax filing If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Free online state tax filing Separate elections. Free online state tax filing   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Free online state tax filing Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Free online state tax filing See Form 3115 , later. Free online state tax filing Making the election. Free online state tax filing   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Free online state tax filing The statement should show all the following items. Free online state tax filing The trades or businesses to which the election applies and the accounting method or methods used. Free online state tax filing The period to which the taxes relate. Free online state tax filing The computation of the real estate tax deduction for that first year. Free online state tax filing   Generally, you must file your return by the due date (including extensions). Free online state tax filing However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Free online state tax filing Attach the statement to the amended return and write “Filed pursuant to section 301. Free online state tax filing 9100-2” on the statement. Free online state tax filing File the amended return at the same address where you filed the original return. Free online state tax filing Form 3115. Free online state tax filing    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Free online state tax filing For more information, including applicable time frames for filing, see the Instructions for Form 3115. Free online state tax filing Note. Free online state tax filing If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Free online state tax filing R. Free online state tax filing B. Free online state tax filing 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Free online state tax filing R. Free online state tax filing B. Free online state tax filing 689, and Revenue Procedure 2012-20, 2012-14 I. Free online state tax filing R. Free online state tax filing B. Free online state tax filing 700, or any successor. Free online state tax filing Revenue Procedure 2011-14 is available at  www. Free online state tax filing irs. Free online state tax filing gov/irb/2011-04IRB/ar08. Free online state tax filing html. Free online state tax filing Income Taxes This section discusses federal, state, local, and foreign income taxes. Free online state tax filing Federal income taxes. Free online state tax filing   You cannot deduct federal income taxes. Free online state tax filing State and local income taxes. Free online state tax filing   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Free online state tax filing An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Free online state tax filing   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Free online state tax filing Accrual of contested income taxes. Free online state tax filing   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Free online state tax filing   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Free online state tax filing You cannot deduct them in the year in which the liability is finally determined. Free online state tax filing    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Free online state tax filing Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Free online state tax filing   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Free online state tax filing You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Free online state tax filing For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Free online state tax filing Foreign income taxes. Free online state tax filing   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Free online state tax filing S. Free online state tax filing possession. Free online state tax filing However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Free online state tax filing S. Free online state tax filing tax under the foreign earned income exclusion or the foreign housing exclusion. Free online state tax filing For information on these exclusions, see Publication 54, Tax Guide for U. Free online state tax filing S. Free online state tax filing Citizens and Resident Aliens Abroad. Free online state tax filing For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Free online state tax filing Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Free online state tax filing Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Free online state tax filing You may also need to pay certain employment taxes from your own funds. Free online state tax filing These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Free online state tax filing Note. Free online state tax filing Additional Medicare Tax is only imposed on the employee. Free online state tax filing There is no employer share of Additional Medicare Tax. Free online state tax filing Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Free online state tax filing You can deduct the employment taxes you must pay from your own funds as taxes. Free online state tax filing Example. Free online state tax filing You pay your employee $18,000 a year. Free online state tax filing However, after you withhold various taxes, your employee receives $14,500. Free online state tax filing You also pay an additional $1,500 in employment taxes. Free online state tax filing You should deduct the full $18,000 as wages. Free online state tax filing You can deduct the $1,500 you pay from your own funds as taxes. Free online state tax filing For more information on employment taxes, see Publication 15 (Circular E). Free online state tax filing Unemployment fund taxes. Free online state tax filing   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Free online state tax filing Deduct these payments as taxes. Free online state tax filing Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Free online state tax filing Excise taxes. Free online state tax filing   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Free online state tax filing However, see Fuel taxes , later. Free online state tax filing   For more information on excise taxes, see Publication 510. Free online state tax filing Franchise taxes. Free online state tax filing   You can deduct corporate franchise taxes as a business expense. Free online state tax filing Fuel taxes. Free online state tax filing   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Free online state tax filing Do not deduct these taxes as a separate item. Free online state tax filing   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Free online state tax filing For more information, see Publication 510. Free online state tax filing Occupational taxes. Free online state tax filing   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Free online state tax filing Personal property tax. Free online state tax filing   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Free online state tax filing Sales tax. Free online state tax filing   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Free online state tax filing If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Free online state tax filing If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Free online state tax filing If the property is depreciable, add the sales tax to the basis for depreciation. Free online state tax filing For more information on basis, see Publication 551. Free online state tax filing    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Free online state tax filing Also, do not include these taxes in gross receipts or sales. Free online state tax filing Self-employment tax. Free online state tax filing   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Free online state tax filing This deduction only affects your income tax. Free online state tax filing It does not affect your net earnings from self-employment or your self-employment tax. Free online state tax filing   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Free online state tax filing   For more information on self-employment tax, see Publication 334. Free online state tax filing Additional Medicare Tax. Free online state tax filing   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Free online state tax filing See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Free online state tax filing Prev  Up  Next   Home   More Online Publications
Español

Federal Railroad Administration

The Federal Railroad Administration is charged with creating and enforcing rail safety regulations, administering rail funding, and researching rail improvement strategies and technologies.

The Free Online State Tax Filing

Free online state tax filing Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. Free online state tax filing B Burden of proof, Burden of proof. Free online state tax filing C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. Free online state tax filing Periods of financial disability, Periods of financial disability. Free online state tax filing Comments on publication, Comments and suggestions. Free online state tax filing Communications, privileged, Confidentiality privilege. Free online state tax filing , Confidentiality privilege. Free online state tax filing Confidentiality, Confidentiality privilege. Free online state tax filing , Confidentiality privilege. Free online state tax filing D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. Free online state tax filing Estates Claim for refund, Claim for refund by estates electing the installment method of payment. Free online state tax filing Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. Free online state tax filing Financial disability, periods of Claim for refund, Periods of financial disability. Free online state tax filing Form 8379, Injured spouse exception. Free online state tax filing 8857, Form 8857. Free online state tax filing Free tax services, Free help with your tax return. Free online state tax filing H Help (see Tax help) I Injured spouse, Injured spouse exception. Free online state tax filing Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. Free online state tax filing , Relief from joint and several liability on a joint return. Free online state tax filing Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. Free online state tax filing Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. Free online state tax filing J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. Free online state tax filing , Relief from joint and several liability on a joint return. Free online state tax filing L Losses Disaster area, Disaster area claims for refund. Free online state tax filing Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. Free online state tax filing M Mediation, fast track, Fast track mediation. Free online state tax filing More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. Free online state tax filing Notices Third party contacts, Notice of IRS contact of third parties. Free online state tax filing O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. Free online state tax filing P Penalties, suspended, Suspension of interest and penalties. Free online state tax filing Practitioners, federally authorized Confidential communications, Confidentiality privilege. Free online state tax filing , Confidentiality privilege. Free online state tax filing Presidentially declared disaster, Disaster area claims for refund. Free online state tax filing Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. Free online state tax filing , Offset of past-due state income tax obligations against overpayments. Free online state tax filing Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. Free online state tax filing Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. Free online state tax filing , Confidentiality privilege. Free online state tax filing Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. Free online state tax filing S Suggestions for publication, Comments and suggestions. Free online state tax filing T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. Free online state tax filing Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. Free online state tax filing Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Free online state tax filing Taxpayer Advocate Service, Taxpayer Advocate Service. Free online state tax filing Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. Free online state tax filing TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. Free online state tax filing Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications