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Free State Tax Service

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Free State Tax Service

Free state tax service 2. Free state tax service   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Free state tax service 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Free state tax service S. Free state tax service citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Free state tax service Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Free state tax service Income Tax Withholding U. Free state tax service S. Free state tax service employers generally must withhold U. Free state tax service S. Free state tax service income tax from the pay of U. Free state tax service S. Free state tax service citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Free state tax service Foreign earned income exclusion. Free state tax service   Your employer does not have to withhold U. Free state tax service S. Free state tax service income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Free state tax service   Your employer should withhold taxes from any wages you earn for working in the United States. Free state tax service Statement. Free state tax service   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Free state tax service   Form 673 is an acceptable statement. Free state tax service You can use Form 673 only if you are a U. Free state tax service S. Free state tax service citizen. Free state tax service You do not have to use the form. Free state tax service You can prepare your own statement. Free state tax service See a copy of Form 673, later. Free state tax service   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Free state tax service However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Free state tax service   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Free state tax service Foreign tax credit. Free state tax service   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Free state tax service You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Free state tax service Withholding from pension payments. Free state tax service   U. Free state tax service S. Free state tax service payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Free state tax service You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Free state tax service S. Free state tax service possession, or Certify to the payer that you are not a U. Free state tax service S. Free state tax service citizen or resident alien or someone who left the United States to avoid tax. Free state tax service Check your withholding. Free state tax service   Before you report U. Free state tax service S. Free state tax service income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Free state tax service Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Free state tax service Check your U. Free state tax service S. Free state tax service income tax withholding even if you pay someone else to prepare your tax return. Free state tax service You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Free state tax service This image is too large to be displayed in the current screen. Free state tax service Please click the link to view the image. Free state tax service Form 673 30% Flat Rate Withholding Generally, U. Free state tax service S. Free state tax service payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Free state tax service If you are a U. Free state tax service S. Free state tax service citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Free state tax service Use Form W-9 to notify the payer. Free state tax service You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Free state tax service Social security benefits paid to residents. Free state tax service   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Free state tax service The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Free state tax service If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Free state tax service The following information must be submitted with your Form 1040 or Form 1040A. Free state tax service A copy of Form SSA-1042S, Social Security Benefit Statement. Free state tax service A copy of your “green card. Free state tax service ” A signed declaration that includes the following statements. Free state tax service   “I am a U. Free state tax service S. Free state tax service lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Free state tax service I am filing a U. Free state tax service S. Free state tax service income tax return for the taxable year as a resident alien reporting all of my worldwide income. Free state tax service I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Free state tax service ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Free state tax service General Information In general, U. Free state tax service S. Free state tax service social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Free state tax service You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Free state tax service S. Free state tax service port while you are employed on it. Free state tax service You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Free state tax service You are working for an American employer (defined later). Free state tax service You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Free state tax service S. Free state tax service Treasury Department. Free state tax service American vessel or aircraft. Free state tax service   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Free state tax service S. Free state tax service citizens, residents, or corporations. Free state tax service An American aircraft is an aircraft registered under the laws of the United States. Free state tax service American employer. Free state tax service   An American employer includes any of the following. Free state tax service The U. Free state tax service S. Free state tax service Government or any of its instrumentalities. Free state tax service An individual who is a resident of the United States. Free state tax service A partnership of which at least two-thirds of the partners are U. Free state tax service S. Free state tax service residents. Free state tax service A trust of which all the trustees are U. Free state tax service S. Free state tax service residents. Free state tax service A corporation organized under the laws of the United States, any U. Free state tax service S. Free state tax service state, or the District of Columbia, Puerto Rico, the U. Free state tax service S. Free state tax service Virgin Islands, Guam, or American Samoa. Free state tax service   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Free state tax service S. Free state tax service government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Free state tax service Foreign affiliate. Free state tax service   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Free state tax service For a corporation, the 10% interest must be in its voting stock. Free state tax service For any other entity, the 10% interest must be in its profits. Free state tax service   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Free state tax service S. Free state tax service citizens and resident aliens working abroad for foreign affiliates of American employers. Free state tax service Once you enter into an agreement, coverage cannot be terminated. Free state tax service Excludable meals and lodging. Free state tax service   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Free state tax service Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Free state tax service These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Free state tax service Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Free state tax service The agreements generally make sure that you pay social security taxes to only one country. Free state tax service Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Free state tax service However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Free state tax service S. Free state tax service social security. Free state tax service You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Free state tax service O. Free state tax service Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Free state tax service socialsecurity. Free state tax service gov/international. Free state tax service Covered by U. Free state tax service S. Free state tax service only. Free state tax service   If your pay in a foreign country is subject only to U. Free state tax service S. Free state tax service social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Free state tax service Covered by foreign country only. Free state tax service   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Free state tax service S. Free state tax service social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Free state tax service   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Free state tax service S. Free state tax service Social Security Administration, Office of International Programs, at the address listed earlier. Free state tax service The statement should indicate that your wages are not covered by the U. Free state tax service S. Free state tax service social security system. Free state tax service   This statement should be kept by your employer because it establishes that your pay is exempt from U. Free state tax service S. Free state tax service social security tax. Free state tax service   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Free state tax service S. Free state tax service social security tax. Free state tax service Prev  Up  Next   Home   More Online Publications
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IRS Tax Volunteers

Learn to Prepare Taxes and Make a Difference at the same time.  How can you make a difference? Simple.  Help your community in preparing taxes free of charge by becoming a volunteer with the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) Programs.

You will receive training to provide free tax help for low-to-moderate income families who need assistance preparing their tax returns. Nearly 92,000 people said yes to making a difference during the 2013 filing season and prepared over 3.3 million returns at thousands of tax sites nationwide.

How does this program work? As a committed Tax Volunteer you’ll be assigned to work with a sponsoring organization, first to receive training and then to begin volunteering at a location in your community. Training is offered both online and in the classroom. Tax sites are generally open nights and weekends and the hours are flexible. You will be sure to find a volunteer site close to you.

Interested? For more details, submit your contact information using the VITA/TCE Volunteer Sign Up - Form 14310. Also include the city and state where you want to become a volunteer. Your information will be forwarded to the sponsoring organizations in your area for further contact.

Submit your inquiry now to TaxVolunteer@irs.gov and become a VITA or TCE tax volunteer! It’s a rewarding way to give back to your community.

 

What do Volunteers do?

Why do people volunteer?

Volunteer Training

 Volunteer Resources

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Page Last Reviewed or Updated: 02-Dec-2013

The Free State Tax Service

Free state tax service Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Free state tax service Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Free state tax service Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Free state tax service , Basis in installment obligation. Free state tax service , Basis in installment obligation. Free state tax service Installment sale, Adjusted basis for installment sale purposes. Free state tax service Repossessed property, Basis in repossessed property. Free state tax service , Basis. Free state tax service Bond, Bond. Free state tax service Buyer's note, Buyer's note. Free state tax service C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Free state tax service D Dealer sales, special rule, Dealer sales. Free state tax service Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Free state tax service , Fair market value (FMV). Free state tax service Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Free state tax service 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Free state tax service Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Free state tax service , Schedule D (Form 1040). Free state tax service Free tax services, Free help with your tax return. Free state tax service G Gross profit percentage, Gross profit percentage. Free state tax service Gross profit, defined, Gross profit. Free state tax service Guarantee, Debt not payable on demand. Free state tax service H Help (see Tax help) I Installment obligation Defined, Installment obligation. Free state tax service Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Free state tax service Unstated, Installment income after 2013. Free state tax service Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Free state tax service L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Free state tax service Third-party, Third-party note. Free state tax service O Original issue discount, Installment income after 2013. Free state tax service P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Free state tax service Reporting sale to, Related person. Free state tax service Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Free state tax service Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Free state tax service Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Free state tax service Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Free state tax service Stock or securities, Stock or securities. Free state tax service Sales by dealers, Dealer sales. Free state tax service Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Free state tax service Selling price Defined, Selling price. Free state tax service Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Free state tax service T Tax help, How To Get Tax Help Third-party note, Third-party note. Free state tax service TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Free state tax service Prev  Up     Home   More Online Publications