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Free Online State Tax Preparation

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Free Online State Tax Preparation

Free online state tax preparation 5. Free online state tax preparation   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 preparation Making the election. Free online state tax preparation Form 3115. Free online state tax preparation Income TaxesAccrual of contested income taxes. Free online state tax preparation Employment Taxes Other TaxesAdditional Medicare Tax. Free online state tax preparation What's New Additional Medicare Tax. Free online state tax preparation  Beginning in 2013, you must withhold a 0. Free online state tax preparation 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free online state tax preparation Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Free online state tax preparation See Employment Taxes , and Self-employment tax , later. Free online state tax preparation 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 preparation You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Free online state tax preparation 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 preparation When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Free online state tax preparation This applies whether you use the cash method or an accrual method of accounting. Free online state tax preparation 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 preparation You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Free online state tax preparation Limit on accrual of taxes. Free online state tax preparation   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 preparation 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 preparation Example. Free online state tax preparation Your state imposes a tax on personal property used in a trade or business conducted in the state. Free online state tax preparation This tax is assessed and becomes a lien as of July 1 (accrual date). Free online state tax preparation 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 preparation Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Free online state tax preparation 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 preparation Uniform capitalization rules. Free online state tax preparation   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 preparation They also apply to certain taxpayers who acquire property for resale. Free online state tax preparation 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 preparation For more information, see chapter 1. Free online state tax preparation Carrying charges. Free online state tax preparation   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Free online state tax preparation You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Free online state tax preparation For more information, see chapter 7. Free online state tax preparation Refunds of taxes. Free online state tax preparation   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 preparation For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Free online state tax preparation    You must include in income any interest you receive on tax refunds. Free online state tax preparation 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 preparation 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 preparation 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 preparation See Taxes for local benefits , later. Free online state tax preparation 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 preparation However, you can elect to ratably accrue the taxes during the year. Free online state tax preparation See Electing to ratably accrue , later. Free online state tax preparation Taxes for local benefits. Free online state tax preparation   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Free online state tax preparation These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Free online state tax preparation You should increase the basis of your property by the amount of the assessment. Free online state tax preparation   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 preparation 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 preparation Example. Free online state tax preparation To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Free online state tax preparation The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Free online state tax preparation The city is paying the principal and interest with the annual payments made by the property owners. Free online state tax preparation The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Free online state tax preparation The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Free online state tax preparation Charges for services. Free online state tax preparation   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 preparation Purchase or sale of real estate. Free online state tax preparation   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Free online state tax preparation   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 preparation Treat the seller as paying the taxes up to but not including the date of sale. Free online state tax preparation Treat the buyer as paying the taxes beginning with the date of sale. Free online state tax preparation You can usually find this information on the settlement statement you received at closing. Free online state tax preparation   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 preparation Example. Free online state tax preparation Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Free online state tax preparation He has not elected to ratably accrue property taxes. Free online state tax preparation 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 preparation He sold the property on June 30, 2013. Free online state tax preparation 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 preparation 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 preparation Electing to ratably accrue. Free online state tax preparation   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 preparation Example. Free online state tax preparation Juan Sanchez is a calendar year taxpayer who uses an accrual method. Free online state tax preparation His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Free online state tax preparation July 1 is the assessment and lien date. Free online state tax preparation 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 preparation Separate elections. Free online state tax preparation   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 preparation 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 preparation See Form 3115 , later. Free online state tax preparation Making the election. Free online state tax preparation   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 preparation The statement should show all the following items. Free online state tax preparation The trades or businesses to which the election applies and the accounting method or methods used. Free online state tax preparation The period to which the taxes relate. Free online state tax preparation The computation of the real estate tax deduction for that first year. Free online state tax preparation   Generally, you must file your return by the due date (including extensions). Free online state tax preparation 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 preparation Attach the statement to the amended return and write “Filed pursuant to section 301. Free online state tax preparation 9100-2” on the statement. Free online state tax preparation File the amended return at the same address where you filed the original return. Free online state tax preparation Form 3115. Free online state tax preparation    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 preparation For more information, including applicable time frames for filing, see the Instructions for Form 3115. Free online state tax preparation Note. Free online state tax preparation 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 preparation R. Free online state tax preparation B. Free online state tax preparation 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Free online state tax preparation R. Free online state tax preparation B. Free online state tax preparation 689, and Revenue Procedure 2012-20, 2012-14 I. Free online state tax preparation R. Free online state tax preparation B. Free online state tax preparation 700, or any successor. Free online state tax preparation Revenue Procedure 2011-14 is available at  www. Free online state tax preparation irs. Free online state tax preparation gov/irb/2011-04IRB/ar08. Free online state tax preparation html. Free online state tax preparation Income Taxes This section discusses federal, state, local, and foreign income taxes. Free online state tax preparation Federal income taxes. Free online state tax preparation   You cannot deduct federal income taxes. Free online state tax preparation State and local income taxes. Free online state tax preparation   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Free online state tax preparation An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Free online state tax preparation   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 preparation Accrual of contested income taxes. Free online state tax preparation   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 preparation   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 preparation You cannot deduct them in the year in which the liability is finally determined. Free online state tax preparation    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 preparation 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 preparation   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 preparation You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Free online state tax preparation For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Free online state tax preparation Foreign income taxes. Free online state tax preparation   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 preparation S. Free online state tax preparation possession. Free online state tax preparation 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 preparation S. Free online state tax preparation tax under the foreign earned income exclusion or the foreign housing exclusion. Free online state tax preparation For information on these exclusions, see Publication 54, Tax Guide for U. Free online state tax preparation S. Free online state tax preparation Citizens and Resident Aliens Abroad. Free online state tax preparation For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Free online state tax preparation Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Free online state tax preparation 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 preparation You may also need to pay certain employment taxes from your own funds. Free online state tax preparation These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Free online state tax preparation Note. Free online state tax preparation Additional Medicare Tax is only imposed on the employee. Free online state tax preparation There is no employer share of Additional Medicare Tax. Free online state tax preparation 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 preparation You can deduct the employment taxes you must pay from your own funds as taxes. Free online state tax preparation Example. Free online state tax preparation You pay your employee $18,000 a year. Free online state tax preparation However, after you withhold various taxes, your employee receives $14,500. Free online state tax preparation You also pay an additional $1,500 in employment taxes. Free online state tax preparation You should deduct the full $18,000 as wages. Free online state tax preparation You can deduct the $1,500 you pay from your own funds as taxes. Free online state tax preparation For more information on employment taxes, see Publication 15 (Circular E). Free online state tax preparation Unemployment fund taxes. Free online state tax preparation   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 preparation Deduct these payments as taxes. Free online state tax preparation 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 preparation Excise taxes. Free online state tax preparation   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 preparation However, see Fuel taxes , later. Free online state tax preparation   For more information on excise taxes, see Publication 510. Free online state tax preparation Franchise taxes. Free online state tax preparation   You can deduct corporate franchise taxes as a business expense. Free online state tax preparation Fuel taxes. Free online state tax preparation   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 preparation Do not deduct these taxes as a separate item. Free online state tax preparation   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 preparation For more information, see Publication 510. Free online state tax preparation Occupational taxes. Free online state tax preparation   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 preparation Personal property tax. Free online state tax preparation   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 preparation Sales tax. Free online state tax preparation   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 preparation 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 preparation If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Free online state tax preparation If the property is depreciable, add the sales tax to the basis for depreciation. Free online state tax preparation For more information on basis, see Publication 551. Free online state tax preparation    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 preparation Also, do not include these taxes in gross receipts or sales. Free online state tax preparation Self-employment tax. Free online state tax preparation   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Free online state tax preparation This deduction only affects your income tax. Free online state tax preparation It does not affect your net earnings from self-employment or your self-employment tax. Free online state tax preparation   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 preparation   For more information on self-employment tax, see Publication 334. Free online state tax preparation Additional Medicare Tax. Free online state tax preparation   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Free online state tax preparation See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. 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Tax Information for Issuers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

The Free Online State Tax Preparation

Free online state tax preparation Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Free online state tax preparation Ordering forms and publications. Free online state tax preparation Tax questions. Free online state tax preparation What's New Alternative minimum tax exemption increased. Free online state tax preparation  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Free online state tax preparation Earned income credit. Free online state tax preparation  The maximum amount of income you can earn and still get the credit has increased. Free online state tax preparation You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Free online state tax preparation For more information, see Earned Income Credit , later. Free online state tax preparation Exemption phaseout. Free online state tax preparation  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Free online state tax preparation For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Free online state tax preparation For more information, see Phaseout of Exemptions in Publication 501. Free online state tax preparation Limit on itemized deductions. Free online state tax preparation   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Free online state tax preparation See Overall limitation , later. Free online state tax preparation Medical and dental expenses. Free online state tax preparation   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Free online state tax preparation 5% of their adjusted gross income (10% for taxpayers under 65). Free online state tax preparation Same-sex marriages. Free online state tax preparation  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Free online state tax preparation For more information, see Publication 501. Free online state tax preparation Reminders Future developments. Free online state tax preparation  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Free online state tax preparation irs. Free online state tax preparation gov/pub554. Free online state tax preparation Tax return preparers. Free online state tax preparation  Choose your preparer carefully. Free online state tax preparation If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Free online state tax preparation Remember, however, that you are still responsible for the accuracy of every item entered on your return. Free online state tax preparation If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Free online state tax preparation Sale of home by surviving spouse. Free online state tax preparation  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Free online state tax preparation For more information, see Sale of Home , later. Free online state tax preparation Third party designee. Free online state tax preparation  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Free online state tax preparation This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Free online state tax preparation It also allows your designee to perform certain actions. Free online state tax preparation See your income tax return instructions for details. Free online state tax preparation Employment tax withholding. Free online state tax preparation  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Free online state tax preparation Photographs of missing children. Free online state tax preparation  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free online state tax preparation Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free online state tax preparation You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free online state tax preparation Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Free online state tax preparation The publication will help you determine if you need to file a return and, if so, what items to report on your return. Free online state tax preparation Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Free online state tax preparation Table I has a list of questions you may have about filing your federal tax return. Free online state tax preparation To the right of each question is the location of the answer in this publication. Free online state tax preparation Also, at the back of this publication there is an index to help you search for the topic you need. Free online state tax preparation While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Free online state tax preparation The following are some examples. Free online state tax preparation Higher gross income threshold for filing. Free online state tax preparation You must be age 65 or older at the end of the year to get this benefit. Free online state tax preparation You are considered age 65 on the day before your 65th birthday. Free online state tax preparation Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Free online state tax preparation Higher standard deduction. Free online state tax preparation If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Free online state tax preparation You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Free online state tax preparation Credit for the elderly or the disabled. Free online state tax preparation If you qualify, you may benefit from the credit for the elderly or the disabled. Free online state tax preparation To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Free online state tax preparation Return preparation assistance. Free online state tax preparation   The IRS wants to make it easier for you to file your federal tax return. Free online state tax preparation You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Free online state tax preparation Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Free online state tax preparation   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Free online state tax preparation For the VITA/TCE site nearest you, contact your local IRS office. Free online state tax preparation For more information, see Free help with your tax return under How To Get Tax Help. Free online state tax preparation   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Free online state tax preparation When asked, be ready to press in or speak your 5-digit ZIP code. Free online state tax preparation Or, you can visit their website on the Internet at www. Free online state tax preparation aarp. Free online state tax preparation org/money/taxaide. Free online state tax preparation Comments and suggestions. Free online state tax preparation   We welcome your comments about this publication and your suggestions for future editions. Free online state tax preparation   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online state tax preparation NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online state tax preparation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online state tax preparation   You can send your comments from www. Free online state tax preparation irs. Free online state tax preparation gov/formspubs/. Free online state tax preparation Click on “More Information” and then on “Comment on Tax Forms and Publications. Free online state tax preparation ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free online state tax preparation Ordering forms and publications. Free online state tax preparation   Visit www. Free online state tax preparation irs. Free online state tax preparation gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Free online state tax preparation Internal Revenue Service 1201 N. Free online state tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free online state tax preparation   If you have a tax question, check the information available on IRS. Free online state tax preparation gov or call 1-800-829-1040. Free online state tax preparation We cannot answer tax questions sent to either of the above addresses. Free online state tax preparation Table I. Free online state tax preparation What You Should Know About Federal Taxes Note. Free online state tax preparation The following is a list of questions you may have about filling out your federal income tax return. Free online state tax preparation  To the right of each question is the location of the answer in this publication. Free online state tax preparation What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Free online state tax preparation Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Free online state tax preparation How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Free online state tax preparation Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Free online state tax preparation What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Free online state tax preparation How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Free online state tax preparation Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Free online state tax preparation What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Free online state tax preparation Must I make estimated tax payments? See chapter 6. Free online state tax preparation How do I contact the IRS or get more information? See chapter 7. Free online state tax preparation Prev  Up  Next   Home   More Online Publications