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Free online taxes Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). Free online taxes However, you can still choose to use the previous carryback period. Free online taxes You also can choose not to carry back an NOL and only carry it forward. Free online taxes Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. Free online taxes Corporations can file Form 1139, Corporation Application for Tentative Refund. Free online taxes The instructions for these forms will be revised to reflect the new law. Free online taxes Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. Free online taxes Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. Free online taxes These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. Free online taxes Tax benefits for the New York Liberty Zone include the following. Free online taxes A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. Free online taxes It is allowed for the year the property is placed in service. Free online taxes No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. Free online taxes Classification of Liberty Zone leasehold improvement property as 5-year property. Free online taxes Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. Free online taxes An increased section 179 deduction for certain Liberty Zone property. Free online taxes Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. Free online taxes For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. Free online taxes In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. Free online taxes For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. Free online taxes For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. Free online taxes In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. Free online taxes Other 2001 Changes Other changes are discussed in the following chapters. Free online taxes Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. Free online taxes Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. Free online taxes As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. Free online taxes For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. Free online taxes Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. Free online taxes The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. Free online taxes This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. Free online taxes For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Free online taxes Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. Free online taxes For more information on marginal production, see section 613A(c) of the Internal Revenue Code. Free online taxes Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. Free online taxes The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. Free online taxes Certain limits apply. Free online taxes For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Free online taxes Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. Free online taxes Previously, the credit was only allowed for plans established after December 31, 2001. Free online taxes For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. Free online taxes Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Free online taxes For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Free online taxes Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. Free online taxes For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Free online taxes Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. Free online taxes The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. Free online taxes The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. Free online taxes For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. Free online taxes Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. Free online taxes Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. Free online taxes Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. Free online taxes However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. Free online taxes Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. Free online taxes To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. Free online taxes However, certain property placed in service before January 1, 2006, may meet this test. Free online taxes Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. Free online taxes The property has an estimated production period of more than 2 years. Free online taxes The property has an estimated production period of more than 1 year and it costs more than $1 million. Free online taxes Transportation property is any tangible personal property used in the trade or business of transporting persons or property. Free online taxes For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. Free online taxes Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. Free online taxes You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. Free online taxes Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. Free online taxes These special rules have been extended to include property placed in service in 2004. Free online taxes For more information about these rules, see Publication 946, How To Depreciate Property. Free online taxes Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. Free online taxes For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. Free online taxes Prev  Up  Next   Home   More Online Publications
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An independent federal agency reporting to Congress, the Federal Communications Commission regulates interstate and international communications through cable, radio, television, satellite and wire. The goal of the Commission is to promote connectivity and ensure a robust and competitive market.

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Free online taxes Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. Free online taxes Ordering forms and publications. Free online taxes Tax questions. Free online taxes What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. Free online taxes You must pay the tax as you earn or receive income during the year. Free online taxes There are two ways to pay as you go. Free online taxes Withholding. Free online taxes If you are an employee, your employer probably withholds income tax from your pay. Free online taxes In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Free online taxes The amount withheld is paid to the Internal Revenue Service (IRS) in your name. Free online taxes Estimated tax. Free online taxes If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Free online taxes People who are in business for themselves generally will have to pay their tax this way. Free online taxes You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. Free online taxes Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. Free online taxes This publication explains both of these methods. Free online taxes It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. Free online taxes If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Free online taxes Generally, the IRS can figure this penalty for you. Free online taxes This underpayment penalty, and the exceptions to it, are discussed in chapter 4. Free online taxes Nonresident aliens. Free online taxes    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Free online taxes Also see chapter 8 of Publication 519, U. Free online taxes S. Free online taxes Tax Guide for Aliens, for important information on withholding. Free online taxes What's new for 2013 and 2014. Free online taxes   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. Free online taxes Comments and suggestions. Free online taxes   We welcome your comments about this publication and your suggestions for future editions. Free online taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free online taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free online taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free online taxes   You can send your comments from www. Free online taxes irs. Free online taxes gov/formspubs/. Free online taxes Click on “More Information” and then on Give us feedback on forms and publications. Free online taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free online taxes Ordering forms and publications. Free online taxes   Visit www. Free online taxes irs. Free online taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Free online taxes Internal Revenue Service 1201 N. Free online taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free online taxes   If you have a tax question, check the information available on IRS. Free online taxes gov or call 1-800-829-1040. Free online taxes We cannot answer tax questions sent to either of the above addresses. Free online taxes What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. Free online taxes Standard mileage rates. Free online taxes  The 2014 rate for business use of your vehicle is 56 cents per mile. Free online taxes The rate for use of your vehicle to get medical care or move is 23½ cents per mile. Free online taxes The rate of 14 cents per mile for charitable use is unchanged. Free online taxes Personal exemption increased for certain taxpayers. Free online taxes  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Free online taxes The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. Free online taxes Limitation on itemized deductions. Free online taxes  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. Free online taxes Health care coverage. Free online taxes  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. Free online taxes For examples on how this payment works, go to www. Free online taxes IRS. Free online taxes gov/aca and click under the “Individuals & Families” section. Free online taxes You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). Free online taxes For general information on these requirements, go to www. Free online taxes IRS. Free online taxes gov/aca. Free online taxes Advance payments of the Premium Tax Credit. Free online taxes  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. Free online taxes Receiving too little or too much in advance will affect your refund or balance due. Free online taxes Promptly report changes in your income or family size to your Marketplace. Free online taxes You may want to consider this when figuring your estimated taxes for 2014. Free online taxes For more information, go to www. Free online taxes IRS. Free online taxes gov/aca and see Publication 5120 and Publication 5121. Free online taxes http://www. Free online taxes IRS. Free online taxes gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. Free online taxes  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). Free online taxes Lifetime learning credit income limits. Free online taxes  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). Free online taxes Retirement savings contribution credit income limits increased. Free online taxes  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). Free online taxes Adoption credit or exclusion. Free online taxes  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. Free online taxes In order to claim either the credit or exclusion, your MAGI must be less than $237,880. Free online taxes Earned income credit (EIC). Free online taxes  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). Free online taxes Also, the maximum MAGI you can have and still get the credit has increased. Free online taxes You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. Free online taxes The maximum investment income you can have and get the credit has increased to $3,350. Free online taxes Reminders Future developments. Free online taxes  The IRS has created a page on IRS. Free online taxes gov for information about Publication 505 at www. Free online taxes irs. Free online taxes gov/pub505. Free online taxes Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. Free online taxes Social security tax. Free online taxes   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. Free online taxes The annual limit is $117,000 in 2014. Free online taxes Photographs of missing children. Free online taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free online taxes Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Free online taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free online taxes Additional Medicare Tax. Free online taxes  Beginning in 2013, a 0. Free online taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. Free online taxes You may need to include this amount when figuring your estimated tax. Free online taxes See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Free online taxes You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. Free online taxes For more information on Additional Medicare Tax, go to IRS. Free online taxes gov and enter “Additional Medicare Tax” in the search box. Free online taxes Net Investment Income Tax. Free online taxes  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Free online taxes NIIT is a 3. Free online taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Free online taxes NIIT may need to be included when figuring estimated tax. Free online taxes See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Free online taxes You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. Free online taxes For more information on NIIT, go to IRS. Free online taxes gov and enter “Net Investment Income Tax” in the search box. Free online taxes Prev  Up  Next   Home   More Online Publications