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Free Tax Filing For 2013

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Free Tax Filing For 2013

Free tax filing for 2013 Publication 516 - Main Content Table of Contents U. Free tax filing for 2013 S. Free tax filing for 2013 Tax ReturnFiling Information Foreign Bank Accounts U. Free tax filing for 2013 S. Free tax filing for 2013 Government Payments Foreign Earned Income Exclusion Tax Treaty Benefits Allowances, Differentials, and Special Pay Other Income Deductions and Credits — Business Expenses Deductions and Credits — Nonbusiness Expenses Foreign Taxes Local (Foreign) Tax ReturnTax Treaty Benefits Other Agreements Double Withholding How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free tax filing for 2013 U. Free tax filing for 2013 S. Free tax filing for 2013 Tax Return Filing Information If you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or green card holder living or traveling outside the United States, you are generally required to file income tax returns in the same way as those residing in the United States. Free tax filing for 2013 However, the special rules explained in the following discussions may apply to you. Free tax filing for 2013 See also Tax Treaty Benefits, later. Free tax filing for 2013 When To File and Pay Most individual tax returns cover a calendar year, January through December. Free tax filing for 2013 The regular due date for these tax returns is April 15 of the following year. Free tax filing for 2013 If April 15 falls on a Saturday, Sunday, or legal holiday, your tax return is considered timely filed if it is filed by the next business day that is not a Saturday, Sunday, or legal holiday. Free tax filing for 2013 If you get an extension, you are allowed additional time to file and, in some circumstances, pay your tax. Free tax filing for 2013 You must pay interest on any tax not paid by the regular due date. Free tax filing for 2013 Your return is considered filed on time if it is mailed from and officially postmarked in a foreign country on or before the due date (including extensions), or given to a designated international private delivery service before midnight of the last date prescribed for filing. Free tax filing for 2013 See your tax form instructions for a list of private delivery services that have been designated by the IRS to meet this “timely mailing as timely filing/paying” rule for tax returns and payments. Free tax filing for 2013 If your return is filed late, the postmark or delivery service date does not determine the date of filing. Free tax filing for 2013 In that case, your return is considered filed when it is received by the IRS. Free tax filing for 2013 Extensions You may be able to get an extension of time to file your return and pay your tax. Free tax filing for 2013 Automatic 2-month extension. Free tax filing for 2013   You can get an automatic 2-month extension (to June 15, for a calendar year return) to file your return and pay your tax if you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or resident and, on the regular due date of your return, you are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico. Free tax filing for 2013 To get this extension, you must attach a statement to your return explaining how you qualified. Free tax filing for 2013 You will owe interest on any tax not paid by the regular due date of your return. Free tax filing for 2013 Married taxpayers. Free tax filing for 2013   If you file a joint return, either you or your spouse can qualify for the automatic extension. Free tax filing for 2013 If you and your spouse file separate returns, the extension applies only to the spouse who qualifies. Free tax filing for 2013 Additional extension. Free tax filing for 2013   You can apply for an additional extension of time to file your return by filing Form 4868. Free tax filing for 2013 You must file Form 4868 by the due date for your income tax return. Free tax filing for 2013   Generally, you must file it by April 15. Free tax filing for 2013 However, if you qualify for the automatic 2-month extension, you generally must file Form 4868 by June 15. Free tax filing for 2013 Check the box on line 8 of Form 4868. Free tax filing for 2013 Payment of tax. Free tax filing for 2013   You should estimate and pay any additional tax you owe when you file Form 4868 to avoid being charged a late-payment penalty. Free tax filing for 2013 The late-payment penalty applies if, through withholding, etc. Free tax filing for 2013 , you paid less than 90% of your actual tax liability by the original due date of your income tax return. Free tax filing for 2013 Even if the late-payment penalty does not apply, you will be charged interest on any unpaid tax liability from the original due date of the return until the tax is paid. Free tax filing for 2013 Electronic filing. Free tax filing for 2013   You can file for the additional extension by phone, using your home computer, or through a tax professional. Free tax filing for 2013 See Form 4868 for more information. Free tax filing for 2013 Limit on additional extensions. Free tax filing for 2013   You generally cannot get a total extension of more than 6 months. Free tax filing for 2013 However, if you are outside the United States and meet certain tests, you may be able to get a longer extension. Free tax filing for 2013   For more information, see Publication 54. Free tax filing for 2013 Foreign Bank Accounts You must file Form TD F 90-22. Free tax filing for 2013 1 if at any time during the year you had an interest in, or signature or other authority over, a bank account, securities account, or other financial account in a foreign country. Free tax filing for 2013 This applies if the combined assets in the account(s) were more than $10,000. Free tax filing for 2013 Do not include accounts in a U. Free tax filing for 2013 S. Free tax filing for 2013 military banking facility operated by a U. Free tax filing for 2013 S. Free tax filing for 2013 financial institution. Free tax filing for 2013 File the completed form by June 30 of the following year with the Department of the Treasury at the address shown on that form. Free tax filing for 2013 Do not attach it to Form 1040. Free tax filing for 2013 If you are required to file Form TD F 90-22. Free tax filing for 2013 1 but do not do so, you may have to pay a penalty of up to $10,000 (more if the failure to file is willful). Free tax filing for 2013 You also may be required to file Form 8938 with your U. Free tax filing for 2013 S. Free tax filing for 2013 income tax return to report your interest in foreign bank accounts and other specified foreign financial assets. Free tax filing for 2013 For taxpayers living abroad, you generally do not have to file Form 8938 unless the total value of your specified foreign financial assets is more than $200,000 ($400,000 if married filing jointly) on the last day of the tax year or more than $300,000 ($600,000 if married filing jointly) at any time during the tax year. Free tax filing for 2013 For more information, see Form 8938 and its instructions. Free tax filing for 2013 U. Free tax filing for 2013 S. Free tax filing for 2013 Government Payments Wages earned for performing services outside the United States is foreign income, regardless of your employer. Free tax filing for 2013 If you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or resident alien, you must report all income from worldwide sources on your tax return unless it is exempt by U. Free tax filing for 2013 S. Free tax filing for 2013 law. Free tax filing for 2013 This applies to earned income (such as wages) as well as unearned income (such as interest, dividends, and capital gains). Free tax filing for 2013 If you are a nonresident alien, your income from sources outside the United States is not subject to U. Free tax filing for 2013 S. Free tax filing for 2013 tax. Free tax filing for 2013 Foreign Earned Income Exclusion Employees of the U. Free tax filing for 2013 S. Free tax filing for 2013 Government are not entitled to the foreign earned income exclusion or the foreign housing exclusion/deduction under section 911 because “foreign earned income ”does not include amounts paid by the U. Free tax filing for 2013 S. Free tax filing for 2013 Government as an employee. Free tax filing for 2013 But see Other Employment, later. Free tax filing for 2013 Special Situations In the following two situations, your pay is from the U. Free tax filing for 2013 S. Free tax filing for 2013 Government and does not qualify for the foreign earned income exclusion. Free tax filing for 2013 U. Free tax filing for 2013 S. Free tax filing for 2013 agency reimbursed by foreign country. Free tax filing for 2013   If you are a U. Free tax filing for 2013 S. Free tax filing for 2013 Government employee paid by a U. Free tax filing for 2013 S. Free tax filing for 2013 agency to perform services in a foreign country, your pay is from the U. Free tax filing for 2013 S. Free tax filing for 2013 Government and does not qualify the foreign earned income exclusion or the foreign housing exclusion/deduction. Free tax filing for 2013 This is true even if the U. Free tax filing for 2013 S. Free tax filing for 2013 agency is reimbursed by the foreign government. Free tax filing for 2013 Employees of post exchanges, etc. Free tax filing for 2013   If you are an employee of an Armed Forces post exchange, officers' and enlisted personnel club, Embassy commissary, or similar instrumentality of the U. Free tax filing for 2013 S. Free tax filing for 2013 Government, the earnings you receive are paid by the U. Free tax filing for 2013 S. Free tax filing for 2013 Government. Free tax filing for 2013 This is true whether they are paid from appropriated or nonappropriated funds. Free tax filing for 2013 These earnings are not eligible for the foreign earned income exclusion or the foreign housing exclusion/deduction. Free tax filing for 2013 Tax Treaty Benefits Most income tax treaties contain an article relating to remuneration from government services. Free tax filing for 2013 Even if you are working in a foreign country with which the United States has an income tax treaty in force and the treaty article that applies to government services says that your government pay is taxable only in the foreign country, the treaty will likely contain a “saving clause”, which provides that the United States may tax its citizens and its residents as if the treaty had not come into effect. Free tax filing for 2013 In some treaties, the government service article is an exception to the saving clause, but often only for individuals who are not U. Free tax filing for 2013 S. Free tax filing for 2013 citizens or green card holders. Free tax filing for 2013 Consequently, if you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or green card holder, you will generally not be entitled to reduce your U. Free tax filing for 2013 S. Free tax filing for 2013 tax on your government pay. Free tax filing for 2013 If you are neither a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen nor green card holder, and you are treated as a resident of the treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule), then you may be entitled to benefits under the government service article. Free tax filing for 2013 Review the treaty text carefully. Free tax filing for 2013 U. Free tax filing for 2013 S. Free tax filing for 2013 citizens must always file Form 1040. Free tax filing for 2013 Non-U. Free tax filing for 2013 S. Free tax filing for 2013 citizens who are treated as a resident of a treaty country under the treaty residence article (after application of the so-called “tie-breaker” rule) may file Form 1040NR and attach Form 8833. Free tax filing for 2013 If you pay or accrue taxes to the foreign country on your pay, you may be able to relieve double taxation with a foreign tax credit. Free tax filing for 2013 Most income tax treaties contain an article providing relief from double taxation. Free tax filing for 2013 Many treaties contain special foreign tax credit rules for U. Free tax filing for 2013 S. Free tax filing for 2013 citizens who are residents of a treaty country. Free tax filing for 2013 For more information on the mechanics of the foreign tax credit, see Foreign Taxes, later. Free tax filing for 2013 Allowances, Differentials, and Special Pay Most payments received by U. Free tax filing for 2013 S. Free tax filing for 2013 Government civilian employees for working abroad, including pay differentials, are taxable. Free tax filing for 2013 However, certain foreign areas allowances, cost of living allowances, and travel allowances are tax free. Free tax filing for 2013 The following discussions explain the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free tax filing for 2013 Pay differentials. Free tax filing for 2013   Pay differentials you receive as financial incentives for employment abroad are taxable. Free tax filing for 2013 Your employer should have included these differentials as wages on your Form W-2, Wage and Tax Statement. Free tax filing for 2013   Generally, pay differentials are given for employment under adverse conditions (such as severe climate) or because the post of duty is located in a hazardous or isolated area that may be outside the United States. Free tax filing for 2013 The area does not have to be a qualified hazardous duty area as discussed in Publication 3. Free tax filing for 2013 Pay differentials include: Post differentials, Special incentive differentials, and Danger pay. Free tax filing for 2013 Foreign areas allowances. Free tax filing for 2013   Certain foreign areas allowances are tax free. Free tax filing for 2013 Your employer should not have included these allowances as wages on your Form W-2. Free tax filing for 2013   Tax-free foreign areas allowances are allowances (other than post differentials) received under the following laws. Free tax filing for 2013 Title I, chapter 9, of the Foreign Service Act of 1980. Free tax filing for 2013 Section 4 of the Central Intelligence Agency Act of 1949, as amended. Free tax filing for 2013 Title II of the Overseas Differentials and Allowances Act. Free tax filing for 2013 Subsection (e) or (f) of the first section of the Administrative Expenses Act of 1946, as amended, or section 22 of that Act. Free tax filing for 2013 These allowances cover such expenses as: Certain repairs to a leased home, Education of dependents in special situations, Motor vehicle shipment, Separate maintenance for dependents, Temporary quarters, Transportation for medical treatment, and Travel, moving, and storage. Free tax filing for 2013 Allowances received by foreign service employees for representation expenses are also tax free under the above provisions. Free tax filing for 2013 Cost-of-living allowances. Free tax filing for 2013   If you are stationed outside the continental United States or in Alaska, your gross income does not include cost-of-living allowances (other than amounts received under Title II of the Overseas Differentials and Allowances Act) granted by regulations approved by the President of the United States. Free tax filing for 2013 The cost-of-living portion of any other allowance (for example, a living and quarters allowance) is not included even if the underlying allowance is included in gross income. Free tax filing for 2013 Cost-of-living allowances are not included on your Form W-2. Free tax filing for 2013 Federal court employees. Free tax filing for 2013   If you are a federal court employee, the preceding paragraph also applies to you. Free tax filing for 2013 The cost-of-living allowance must be granted by rules similar to regulations approved by the President. Free tax filing for 2013 American Institute in Taiwan. Free tax filing for 2013   If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. Free tax filing for 2013 S. Free tax filing for 2013 tax if they are equivalent to tax-exempt allowances received by civilian employees of the U. Free tax filing for 2013 S. Free tax filing for 2013 Government. Free tax filing for 2013 Federal reemployment payments after serving with an international organization. Free tax filing for 2013   If you are a federal employee who is reemployed by a federal agency after serving with an international organization, you must include in income any reemployment payments you receive. Free tax filing for 2013 These payments are equal to the difference between the pay, allowances, post differential, and other monetary benefits paid by the international organization and the pay and other benefits that would have been paid by the federal agency had you been detailed to the international agency. Free tax filing for 2013 Allowances or reimbursements for travel and transportation expenses. Free tax filing for 2013   See How To Report Business Expenses, later, for a discussion on whether a reimbursement or allowance for travel or transportation is included in your income. Free tax filing for 2013 Lodging furnished to a principal representative of the United States. Free tax filing for 2013   If you are a principal representative of the United States stationed in a foreign country, you do not have to include in income the value of lodging (including utilities) provided to you as an official residence. Free tax filing for 2013 However, amounts paid by the U. Free tax filing for 2013 S. Free tax filing for 2013 government for your usual costs of operating and maintaining your household are taxable. Free tax filing for 2013 If amounts are withheld from your pay to cover these expenses, you cannot exclude or deduct those amounts from your income. Free tax filing for 2013 Peace Corps. Free tax filing for 2013   If you are a Peace Corps volunteer or volunteer leader, some allowances you receive are taxable and others are not. Free tax filing for 2013 Taxable allowances. Free tax filing for 2013   The following allowances must be included on your Form W-2 and reported on your return as wages. Free tax filing for 2013 If you are a volunteer leader, allowances paid to your spouse and minor children while you are training in the United States. Free tax filing for 2013 The part of living allowances designated by the Director of the Peace Corps as basic compensation. Free tax filing for 2013 This is the part for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free tax filing for 2013 Leave allowances. Free tax filing for 2013 Readjustment allowances or “termination payments. Free tax filing for 2013 ” Taxable allowances are considered received by you when credited to your account. Free tax filing for 2013 Example. Free tax filing for 2013 Gary Carpenter, a Peace Corps volunteer, gets $175 a month during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free tax filing for 2013 Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free tax filing for 2013 Nontaxable allowances. Free tax filing for 2013   These generally include travel allowances and the part of living allowances for housing, utilities, food, clothing, and household supplies. Free tax filing for 2013 These allowances should not be included on your Form W-2. Free tax filing for 2013 These allowances are tax free whether paid by the U. Free tax filing for 2013 S. Free tax filing for 2013 Government or the foreign country in which you are stationed. Free tax filing for 2013 Other Income Other employment. Free tax filing for 2013   If, in addition to your U. Free tax filing for 2013 S. Free tax filing for 2013 government pay, you receive income from a private employer or self-employment, you may qualify to claim the foreign earned income exclusion and the foreign housing exclusion and deduction under section 911 based on this other income provided you meet either the bona fide residence test or the physical presence test. Free tax filing for 2013 In addition, if your spouse is a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or resident alien who earns income in a foreign country that is paid by a private employer or is from self-employment, he or she may also qualify for the exclusion or the deduction. Free tax filing for 2013 For more information, see Publication 54. Free tax filing for 2013 The tax treaty rules relating to income from personal services generally apply to income from private employment. Free tax filing for 2013 As discussed above, the saving clause applies to you if you are a U. Free tax filing for 2013 S. Free tax filing for 2013 citizen or if you are a resident of the United States under the treaty residence article (after application of the so-called “tie-breaker” rule). Free tax filing for 2013 Sale of personal property. Free tax filing for 2013   If you have a gain from the sale of your personal property (such as an automobile or a home appliance), whether directly or through a favorable exchange rate in converting the proceeds to U. Free tax filing for 2013 S. Free tax filing for 2013 dollars, the excess of the amount received in U. Free tax filing for 2013 S. Free tax filing for 2013 dollars over the cost or other basis of the property is a capital gain. Free tax filing for 2013 Capital gains are reported on Schedule D (Form 1040), Capital Gains and Losses. Free tax filing for 2013 However, losses from sales of your personal property, whether directly or through an unfavorable exchange rate, are not deductible. Free tax filing for 2013 Sale of your home. Free tax filing for 2013   All or part of the gain on the sale of your main home, within or outside the United States, may be taxable. Free tax filing for 2013 Losses are not deductible. Free tax filing for 2013   You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return). Free tax filing for 2013 Generally, you must have owned and used the home as your main residence for two of the five years preceding the date of sale. Free tax filing for 2013   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse is serving on qualified official extended duty as a member of the Foreign Service of the United States, as an employee of the intelligence community, or as an employee or volunteer of the Peace Corps. Free tax filing for 2013   For detailed information on selling your home, see Publication 523. Free tax filing for 2013 Deductions and Credits — Business Expenses You may deduct certain expenses such as travel expenses, transportation expenses, and other expenses connected to your employment. Free tax filing for 2013 Travel Expenses Subject to certain limits, you can deduct your unreimbursed ordinary and necessary expenses of traveling away from home in connection with the performance of your official duties. Free tax filing for 2013 These expenses include such items as travel costs, meals, lodging, baggage charges, local transportation costs (such as taxi fares), tips, and dry cleaning and laundry fees. Free tax filing for 2013 Your home for tax purposes (tax home) is your regular post of duty regardless of where you maintain your family home. Free tax filing for 2013 Your tax home is not limited to the Embassy, consulate, or duty station. Free tax filing for 2013 It includes the entire city or general area in which your principal place of employment is located. Free tax filing for 2013 Traveling away from home. Free tax filing for 2013   You are traveling away from home if you meet both of the following requirements. Free tax filing for 2013 Your duties require you to be away from the general area of your tax home substantially longer than an ordinary day's work. Free tax filing for 2013 You need to get sleep or rest to meet the demands of your work while away from home. Free tax filing for 2013 This requirement is not satisfied by merely napping in your car. Free tax filing for 2013 You do not have to be away from your tax home for a whole day or from dusk to dawn as long as your relief from duty is long enough to get necessary sleep or rest. Free tax filing for 2013 Temporary assignment. Free tax filing for 2013   If your assignment or job away from your tax home is temporary, your tax home does not change. Free tax filing for 2013 You are considered to be away from home for the whole period, and your travel expenses are deductible. Free tax filing for 2013 Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. Free tax filing for 2013   However, if your assignment or job is indefinite, the location of the assignment or job becomes your new tax home and you cannot deduct your travel expenses while there. Free tax filing for 2013 An assignment or job in a single location is considered indefinite if it is realistically expected to last for more than one year, whether or not it actually lasts for more than one year. Free tax filing for 2013   You must determine whether your assignment is temporary or indefinite when you start work. Free tax filing for 2013 If you expect employment to last for one year or less, it is temporary unless there are facts and circumstances that indicate otherwise. Free tax filing for 2013 Employment that is initially temporary may become indefinite due to changed circumstances. Free tax filing for 2013 A series of assignments to the same location, all for short periods but that together cover a long period, may be considered an indefinite assignment. Free tax filing for 2013 Exception for federal crime investigations or prosecutions. Free tax filing for 2013   If you are a federal employee participating in a federal crime investigation or prosecution, you may be able to deduct travel expenses even if you are away from your tax home for more than one year. Free tax filing for 2013 This exception to the one-year rule applies if the Attorney General certifies that you are traveling for the federal government in a temporary duty status to prosecute, or provide support services for the investigation or prosecution of, a federal crime. Free tax filing for 2013 Limit on meals and entertainment. Free tax filing for 2013   You can generally deduct only 50% of the cost of your unreimbursed business-related meals and entertainment. Free tax filing for 2013 However, the limit does not apply to expenses reimbursed under a U. Free tax filing for 2013 S. Free tax filing for 2013 Government expense allowance arrangement. Free tax filing for 2013 Individuals subject to hours of service limits. Free tax filing for 2013   You can deduct 80% of your unreimbursed business-related meal expenses if the meals take place during or incident to any period subject to the Department of Transportation's hours of service limits. Free tax filing for 2013   Individuals subject to the Department of Transportation's “hours of service” limits include the following. Free tax filing for 2013 Certain air transportation workers (such as pilots, crew, dispatchers, mechanics, and control tower operators) who are under Federal Aviation Administration regulations. Free tax filing for 2013 Interstate truck operators and bus drivers who are under Department of Transportation regulations. Free tax filing for 2013 Certain railroad employees (such as engineers, conductors, train crews, dispatchers, and control operations personnel) who are under Federal Railroad Administration regulations. Free tax filing for 2013 Certain merchant mariners who are under Coast Guard regulations. Free tax filing for 2013 Primary purpose of trip must be for business. Free tax filing for 2013   If your trip was entirely for business, your unreimbursed travel expenses are generally deductible. Free tax filing for 2013 However, if you spend some of your time on nonbusiness activities, part of your expenses may not be deductible. Free tax filing for 2013   If your trip was mainly personal, you cannot deduct your travel expenses to and from your destination. Free tax filing for 2013 This applies even if you engage in business activities while there. Free tax filing for 2013 However, you can deduct any expenses while at your destination that are directly related to your business. Free tax filing for 2013 Expenses paid for others. Free tax filing for 2013   You generally cannot deduct travel expenses of your spouse, dependents, or other individuals who go with you on a trip. Free tax filing for 2013 Home leave. Free tax filing for 2013   The Foreign Service Act requires U. Free tax filing for 2013 S. Free tax filing for 2013 citizens who are members of the foreign service to take a leave of absence after completing 3 years of continuous service abroad. Free tax filing for 2013 This period is called “home leave” and can be used to take care of certain personal matters such as medical and dental checkups, buying a new wardrobe, and visiting relatives. Free tax filing for 2013   The amounts paid for your travel, meals, and lodging while on home leave are deductible as travel or business expenses subject to the rules and limits discussed earlier. Free tax filing for 2013 You must be able to verify these amounts in order to claim them. Free tax filing for 2013 Amounts paid on behalf of your family while on home leave are personal living expenses and are not deductible. Free tax filing for 2013 More information. Free tax filing for 2013   See chapter 1 of Publication 463 for more information on travel expenses. Free tax filing for 2013 Transportation Expenses You can deduct allowable transportation expenses that are directly related to your official duties. Free tax filing for 2013 Transportation expenses include the cost of transportation by air, rail, bus, or taxi, and the cost of driving and maintaining your car. Free tax filing for 2013 They do not include expenses you have when traveling away from home overnight. Free tax filing for 2013 Those expenses are deductible as travel expenses and are discussed earlier. Free tax filing for 2013 Commuting. Free tax filing for 2013   You cannot deduct your transportation costs of going between your home and your regular business location. Free tax filing for 2013 These costs are personal commuting expenses. Free tax filing for 2013   If you have one or more regular business locations but must work at a temporary location, you can deduct the costs of commuting to that temporary place of work. Free tax filing for 2013   If you work at two or more places in the same day, you can deduct your expenses of getting from one place of work to the other. Free tax filing for 2013 More information. Free tax filing for 2013   For more information on transportation expenses, see chapter 4 of Publication 463. Free tax filing for 2013 Other Employee Business Expenses You may be able to deduct other unreimbursed expenses that are connected with your employment. Free tax filing for 2013 Membership dues. Free tax filing for 2013   You can deduct membership dues you pay to professional societies that relate to your business or profession. Free tax filing for 2013 Subscriptions. Free tax filing for 2013   You can deduct subscriptions to professional publications that relate to your business or profession. Free tax filing for 2013 Educational expenses. Free tax filing for 2013   Generally, educational expenses are considered to be personal expenses and are not deductible. Free tax filing for 2013 However, under some circumstances, educational expenses are deductible as business expenses. Free tax filing for 2013   You can deduct educational expenses as business expenses if the education: Maintains or improves skills needed in your present position, or Meets the express requirements of your agency to keep your present position, salary, or status. Free tax filing for 2013   You cannot deduct educational expenses as business expenses if the education: Is needed to enable you to meet minimum educational requirements for qualification in your present position, Is a part of a program of study that can qualify you for a new position, or Is for travel as a form of education. Free tax filing for 2013 These rules apply even if the education is required by your agency or it maintains or improves skills required in your work. Free tax filing for 2013   See Publication 970, Tax Benefits for Education, for more information on educational expenses. Free tax filing for 2013    Educational expenses that are not work related, such as costs of sending children to college, are personal expenses that you cannot deduct. Free tax filing for 2013 However, you may be eligible for other tax benefits such as the American opportunity and lifetime learning credits; contributions to a Coverdell education savings account or qualified tuition program; deduction for student loan interest; and exclusion from income of certain savings bond interest. Free tax filing for 2013 These benefits are explained in Publication 970. Free tax filing for 2013 Foreign service representation expenses. Free tax filing for 2013   If you are an employee of the U. Free tax filing for 2013 S. Free tax filing for 2013 Foreign Service and your position requires you to establish and maintain favorable relations in foreign countries, you may receive a nontaxable allowance for representation expenses. Free tax filing for 2013 If your expenses are more than the allowance you receive, you can deduct the excess expenses as an itemized deduction on Schedule A (Form 1040) if you meet one of the following conditions. Free tax filing for 2013 You have a certificate from the Secretary of State attesting that the expenses were incurred for the benefit of the United States, and would be reimbursable under appropriate legislation if the agency had sufficient funds for these reimbursements. Free tax filing for 2013 The expenses, while specifically not reimbursable under State Department regulations, were ordinary and necessary business expenses incurred in the performance of your official duties. Free tax filing for 2013    To deduct any expenses for travel, entertainment, and gifts, including those certified by the Secretary of State, you must meet the rules for recordkeeping and accounting to your employer. Free tax filing for 2013 These rules are explained in Publication 463. Free tax filing for 2013 Representation expenses. Free tax filing for 2013   These are expenses that further the interest of the United States abroad. Free tax filing for 2013 They include certain entertainment, gifts, costs of official functions, and rental of ceremonial dress. Free tax filing for 2013 They generally do not include costs of passenger vehicles (such as cars or aircraft), printing or engraving, membership fees, or amounts a principal representative must pay personally to cover the usual costs of operating and maintaining an official residence. Free tax filing for 2013   Chapters 300 and 400 of the Standardized Regulations (Government Civilians, Foreign Area) provide more detail on what expenses are allowable as representation expenses. Free tax filing for 2013 These regulations are available on the Internet at www. Free tax filing for 2013 state. Free tax filing for 2013 gov/m/a/als. Free tax filing for 2013 Look under “Standardized Regulations (DSSR)” and click on “DSSR Table of Contents. Free tax filing for 2013 ” Publication 463 and Publication 529, Miscellaneous Deductions, provide more detail on what expenses are allowable as ordinary and necessary business expenses. Free tax filing for 2013 Impairment-related work expenses. Free tax filing for 2013   If you are an employee with a physical or mental disability, you can deduct attendant-care services at your place of work and other expenses in connection with work that are necessary for you to be able to work. Free tax filing for 2013 Attendant care includes a reader for a blind person and a helper for a person with a physical disability. Free tax filing for 2013 These expenses are reported on Form 2106 or 2106-EZ and carried to Schedule A (Form 1040). Free tax filing for 2013 They are not subject to the 2%-of-adjusted- gross-income limit on miscellaneous itemized deductions. Free tax filing for 2013 Loss on conversion of U. Free tax filing for 2013 S. Free tax filing for 2013 dollars into foreign currency. Free tax filing for 2013   The conversion of U. Free tax filing for 2013 S. Free tax filing for 2013 dollars into foreign currency at an official rate of exchange that is not as favorable as the free market rate does not result in a deductible loss. Free tax filing for 2013 Recordkeeping Rules If you claim a deduction for unreimbursed business expenses, you must keep timely and adequate records of all your business expenses. Free tax filing for 2013 For example, you must keep records and supporting evidence to prove the following elements about deductions for travel expenses (including meals and lodging while away from home). Free tax filing for 2013 The amount of each separate expense for travel away from home, such as the cost of your transportation, lodging, or meals. Free tax filing for 2013 You may total your incidental expenses if you list them in reasonable categories such as daily meals, gasoline and oil, and taxi fares. Free tax filing for 2013 For each trip away from home, the dates you left and returned and the number of days spent on business. Free tax filing for 2013 The destination or area of your travel, described by the name of the city, town, or similar designation. Free tax filing for 2013 The business reason for your travel or the business benefit gained or expected to be gained from your travel. Free tax filing for 2013 How to record your expenses. Free tax filing for 2013   Records for proof of your expenses should be kept in an account book, diary, statement of expense, or similar record. Free tax filing for 2013 They should be supported by other records, such as receipts or canceled checks, in sufficient detail to establish the elements for these expenses. Free tax filing for 2013 You do not need to duplicate information in an account book or diary that is shown on a receipt as long as your records and receipts complement each other in an orderly manner. Free tax filing for 2013   Each expense should be recorded separately in your records. Free tax filing for 2013 However, some items can be totaled in reasonable categories. Free tax filing for 2013 You can make one daily entry for categories such as taxi fares, telephone calls, meals while away from home, gas and oil, and other incidental costs of travel. Free tax filing for 2013 You may record tips separately or with the cost of the service. Free tax filing for 2013    Documentary evidence generally is required to support all lodging expenses while traveling away from home. Free tax filing for 2013 It is also required for any other expense of $75 or more, except transportation charges if the evidence is not readily available. Free tax filing for 2013 Documentary evidence is a receipt, paid bill, or similar proof sufficient to support an expense. Free tax filing for 2013 It ordinarily will be considered adequate if it shows the amount, date, place, and essential business character of the expense. Free tax filing for 2013    A canceled check by itself does not prove a business cost. Free tax filing for 2013 You must have other evidence to show that the check was used for a business purpose. Free tax filing for 2013 Your records must be timely. Free tax filing for 2013   Record the elements for the expense in your account book or other record at or near the time of the expense. Free tax filing for 2013 A timely-kept record has more value than statements prepared later when, generally, there is a lack of accurate recall. Free tax filing for 2013 Confidential information. Free tax filing for 2013   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. Free tax filing for 2013 However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. Free tax filing for 2013 How To Report Business Expenses As a U. Free tax filing for 2013 S. Free tax filing for 2013 Government employee, your business expense reimbursements are generally paid under an accountable plan and are not included in your wages on your Form W-2. Free tax filing for 2013 If your expenses are not more than the reimbursements, you do not need to show your expenses or reimbursements on your return. Free tax filing for 2013 However, if you do not account to your employer for a travel advance or if you do not return any excess advance within a reasonable period of time, the advance (or excess) will be included in your wages on your Form W-2. Free tax filing for 2013 If you are entitled to a reimbursement from your employer but you do not claim it, you cannot deduct the expenses to which that unclaimed reimbursement applies. Free tax filing for 2013 Form 2106 or Form 2106-EZ. Free tax filing for 2013   You must complete Form 2106 or 2106-EZ to deduct your expenses. Free tax filing for 2013 Also, if your actual expenses are more than your reimbursements, you can complete Form 2106 or 2106-EZ to deduct your excess expenses. Free tax filing for 2013 Generally, you must include all of your expenses and reimbursements on Form 2106 or 2106-EZ and carry your allowable expense to Schedule A (Form 1040). Free tax filing for 2013 Your allowable expense is then generally subject to the 2%-of-adjusted-gross-income limit. Free tax filing for 2013 Form 2106-EZ. Free tax filing for 2013   You may be able to use Form 2106-EZ instead of the more complex Form 2106 for reporting unreimbursed employee business expenses. Free tax filing for 2013 You can use Form 2106-EZ if you meet both of the following conditions. Free tax filing for 2013 You are not reimbursed by your employer for any expenses. Free tax filing for 2013 (Amounts your employer included in your wages on your Form W-2 are not considered reimbursements. Free tax filing for 2013 ) If you claim car expenses, you use the standard mileage rate. Free tax filing for 2013 Deductions and Credits — Nonbusiness Expenses In addition to deductible business expenses, you may be entitled to deduct certain other expenses. Free tax filing for 2013 Moving Expenses If you changed job locations or started a new job, you may be able to deduct the reasonable expenses of moving yourself, your family, and your household goods and personal effects to your new home. Free tax filing for 2013 However, you cannot deduct any expenses for which you received a tax-free allowance as a U. Free tax filing for 2013 S. Free tax filing for 2013 Government employee. Free tax filing for 2013 To deduct moving expenses, your move must be closely related to the start of work and you must meet the distance test and the time test. Free tax filing for 2013 Closely related to the start of work. Free tax filing for 2013   The move must be closely related, both in time and in place, to the start of work at the new location. Free tax filing for 2013 In general, you must have incurred your moving expenses within one year from the time you first report to your new job or business. Free tax filing for 2013   A move generally is not considered closely related in place to the start of work if the distance from your new home to the new job location is more than the distance from your former home to the new job location. Free tax filing for 2013 A move that does not meet this requirement may qualify if you can show that you must live at the new home as a condition of employment, or you will spend less time or money commuting from the new home to the new job. Free tax filing for 2013 Distance test. Free tax filing for 2013   Your new main job location must be at least 50 miles farther from your former home than your old main job location was. Free tax filing for 2013 If you did not have an old job location, your new job location must be at least 50 miles from your former home. Free tax filing for 2013 Time test. Free tax filing for 2013   If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location. Free tax filing for 2013 Deductible moving expenses. Free tax filing for 2013   Moving expenses that can be deducted include the reasonable costs of: Moving household goods and personal effects (including packing, crating, in-transit storage, and insurance) of both you and members of your household, and Transportation and lodging for yourself and members of your household for one trip from your former home to your new home (including costs of getting passports). Free tax filing for 2013    The cost of your meals is not a deductible moving expense. Free tax filing for 2013   The costs of moving household goods include the reasonable expenses of moving household goods and personal effects to and from storage. Free tax filing for 2013 For a foreign move, the costs also include expenses of storing the goods and effects for part or all of the period that your new job location abroad continues to be your main job location. Free tax filing for 2013 Expenses must be reasonable. Free tax filing for 2013   You can deduct only those expenses that are reasonable for the circumstances of your move. Free tax filing for 2013 For example, the costs of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. Free tax filing for 2013 Members of your household. Free tax filing for 2013   A member of your household includes anyone who has both your former home and new home as his or her home. Free tax filing for 2013 It does not include a tenant or employee unless you can claim that person as a dependent. Free tax filing for 2013 Retirees. Free tax filing for 2013   You can deduct the costs of moving to the United States when you permanently retire if both your former main job location and former home were outside the United States and its possessions. Free tax filing for 2013 You do not have to meet the time test described earlier. Free tax filing for 2013 Survivors. Free tax filing for 2013   You can deduct moving expenses for a move to the United States if you are the spouse or dependent of a person whose main job location at the time of death was outside the United States and its possessions. Free tax filing for 2013 The move must begin within 6 months after the decedent's death. Free tax filing for 2013 It must be from the decedent's former home outside the United States, and that home must also have been your home. Free tax filing for 2013 You do not have to meet the time test described earlier. Free tax filing for 2013 How to report moving expenses. Free tax filing for 2013   Use Form 3903 to report your moving expenses and figure your allowable deduction. Free tax filing for 2013 Claim the deduction as an adjustment to income on Form 1040. Free tax filing for 2013 (You cannot deduct moving expenses on Form 1040A or Form 1040EZ. Free tax filing for 2013 ) Reimbursements. Free tax filing for 2013   Generally, you must include reimbursements of, or payments for, nondeductible moving expenses in gross income for the year paid. Free tax filing for 2013 You also must include in gross income reimbursements paid to you under a nonaccountable plan. Free tax filing for 2013 However, there is an exception for the tax-free foreign areas allowances described earlier under Allowances, Differentials, and Special Pay. Free tax filing for 2013 Additional information. Free tax filing for 2013   For additional information about moving expenses, see Publication 521. Free tax filing for 2013 Other Itemized Deductions You may be able to claim other itemized deductions not connected to your employment. Free tax filing for 2013 Contributions. Free tax filing for 2013   You can deduct contributions to qualified organizations created or organized in or under the laws of the United States or its possessions. Free tax filing for 2013 You cannot deduct contributions you make directly to foreign organizations (except for certain Canadian, Israeli, and Mexican charities), churches, and governments. Free tax filing for 2013 For more information, see Publication 526, Charitable Contributions. Free tax filing for 2013 Real estate tax and home mortgage interest. Free tax filing for 2013   If you receive a tax-free housing allowance, your itemized deductions for real estate taxes and home mortgage interest are limited. Free tax filing for 2013 You must reduce the amount of each deduction that would otherwise be allowable by the amount of each expense that is related to the tax-free allowance. Free tax filing for 2013 Example. Free tax filing for 2013 Adam is an IRS employee working overseas who receives a $6,300 tax-free housing and utility allowance. Free tax filing for 2013 During the year, Adam used the allowance, with other funds, to provide a home for himself. Free tax filing for 2013 His expenses for this home totaled $8,400 and consisted of mortgage principal ($500), insurance ($400), real estate taxes ($1,400), mortgage interest ($4,000), and utility costs ($2,100). Free tax filing for 2013 Adam did not have any other expenses related to providing a home for himself. Free tax filing for 2013 Adam must reduce his deductions for home mortgage interest and real estate taxes. Free tax filing for 2013 He figures a reasonable way to reduce them is to multiply them by a fraction: its numerator is $6,300 (the total housing and utility allowance) and its denominator is $8,400 (the total of all payments to which the housing and utility allowance applies). Free tax filing for 2013 The result is 3/4. Free tax filing for 2013 Adam reduces his otherwise allowable home mortgage interest deduction by $3,000 (the $4,000 he paid ×3/4) and his otherwise allowable real estate tax deduction by $1,050 (the $1,400 he paid × 3/4). Free tax filing for 2013 He can deduct $1,000 of his mortgage interest ($4,000 − $3,000) and $350 of his real estate taxes ($1,400 − $1,050) when he itemizes his deductions. Free tax filing for 2013 Exception to the reduction. Free tax filing for 2013   If you receive a tax-free housing allowance as a member of the military or the clergy, you do not have to reduce your deductions for real estate tax and home mortgage interest expenses you are otherwise entitled to deduct. Free tax filing for 2013 Required statement. Free tax filing for 2013   If you receive a tax-free housing allowance and have real estate tax or home mortgage interest expenses, attach a statement to your tax return. Free tax filing for 2013 The statement must contain all of the following information. Free tax filing for 2013 The amount of each type of tax-free income you received, such as a tax-free housing allowance or tax-free representation allowance. Free tax filing for 2013 The amount of otherwise deductible expenses attributable to each type of tax-free income. Free tax filing for 2013 The amount attributable to each type of tax-free income that was not directly attributable to that type of tax-free income. Free tax filing for 2013 An explanation of how you determined the amounts not directly attributable to each type of tax-free income. Free tax filing for 2013   The statement must also indicate that none of the amounts deducted on your return are in any way attributable to tax-free income. Free tax filing for 2013 Foreign Taxes If you pay or accrue taxes to a foreign government, you generally can choose to either claim them as a credit against your U. Free tax filing for 2013 S. Free tax filing for 2013 income tax liability or deduct them as an itemized deduction when figuring your taxable income. Free tax filing for 2013 Do not include the foreign taxes paid or accrued as withheld income taxes in the Payments section of Form 1040. Free tax filing for 2013 Foreign tax credit. Free tax filing for 2013   Your foreign tax credit is subject to a limit based on your taxable income from foreign sources. Free tax filing for 2013 If you choose to figure a credit against your U. Free tax filing for 2013 S. Free tax filing for 2013 tax liability for the foreign taxes, you generally must complete Form 1116 and attach it to your U. Free tax filing for 2013 S. Free tax filing for 2013 income tax return. Free tax filing for 2013    You cannot claim a credit for foreign taxes paid on amounts excluded from gross income under the foreign earned income or housing exclusions. Free tax filing for 2013 If all your foreign income is exempt from U. Free tax filing for 2013 S. Free tax filing for 2013 tax, you will not be able to claim a foreign tax credit. Free tax filing for 2013   If, because of the limit on the credit, you cannot use the full amount of qualified foreign taxes paid or accrued in the tax year, you are allowed to carry the excess back 1 year and then forward 10 years. Free tax filing for 2013 Exemption from limit. Free tax filing for 2013   You can elect to not be subject to the foreign tax limit if you meet all the following conditions. Free tax filing for 2013 Your only foreign income is passive income, such as interest, dividends, and royalties. Free tax filing for 2013 The total of all your foreign taxes is not more than $300 ($600 for joint tax returns). Free tax filing for 2013 The foreign income and taxes are reported to you on a payee statement, such as Form 1099-DIV, Dividends and Distributions, or 1099-INT, Interest Income. Free tax filing for 2013 If you make the election, you can claim a foreign tax credit without filing Form 1116. Free tax filing for 2013 However, you cannot carry back or carry over any unused foreign tax to or from this year. Free tax filing for 2013 See the instructions for the appropriate line in the Tax and Credits section of Form 1040. Free tax filing for 2013 Foreign tax deduction. Free tax filing for 2013   If you choose to deduct all foreign income taxes on your U. Free tax filing for 2013 S. Free tax filing for 2013 income tax return, itemize the deduction on Schedule A (Form 1040). Free tax filing for 2013 You cannot deduct foreign taxes paid on income you exclude under the foreign earned income or housing exclusions. Free tax filing for 2013 Example. Free tax filing for 2013 Dennis and Christina are married and live and work in Country X. Free tax filing for 2013 Dennis works for the U. Free tax filing for 2013 S. Free tax filing for 2013 Government and Christina is employed by a private company. Free tax filing for 2013 They pay income tax to Country X on Christina's income only. Free tax filing for 2013 Dennis and Christina file a joint tax return and exclude all of Christina's income. Free tax filing for 2013 They cannot claim a foreign tax credit or take a deduction for the taxes paid to Country X. Free tax filing for 2013 Deduction for other foreign taxes. Free tax filing for 2013   The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free tax filing for 2013 You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes paid to a foreign country. Free tax filing for 2013   You can deduct real property taxes you pay that are imposed on you by a foreign country. Free tax filing for 2013 You take this deduction on Schedule A (Form 1040). Free tax filing for 2013 You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free tax filing for 2013 More information. Free tax filing for 2013   The foreign tax credit and deduction, their limits, and carryback and carryover provisions are discussed in detail in Publication 514. Free tax filing for 2013 Local (Foreign) Tax Return As a U. Free tax filing for 2013 S. Free tax filing for 2013 Government employee, you are expected to observe and fulfill all tax obligations imposed by the host country government. Free tax filing for 2013 Check with local tax authorities to determine whether you are considered a tax resident of your host country, whether you are required to file a host country tax return and whether you owe taxes to the host country. Free tax filing for 2013 Tax Treaty Benefits As discussed earlier, most income tax treaties contain an article relating to remuneration from government services. Free tax filing for 2013 Review the treaty text carefully to determine whether your U. Free tax filing for 2013 S. Free tax filing for 2013 Government remuneration is taxable in the host country. Free tax filing for 2013 You will first have to determine whether you are a resident of your host country under the treaty residence article (after application of the so-called “tie-breaker” rule). Free tax filing for 2013 If you or your spouse receives income from a private employer or self-employment, review the tax treaty rules relating to income from personal services to determine whether that income is taxable in the host country. Free tax filing for 2013 If you pay or accrue taxes to both the host country and the United States, you may be able to relieve double taxation with a foreign tax credit. Free tax filing for 2013 Most income tax treaties contain an article providing relief from double taxation. Free tax filing for 2013 Many treaties contain special foreign tax credit rules for U. Free tax filing for 2013 S. Free tax filing for 2013 citizens who are residents of a treaty country. Free tax filing for 2013 For more information about the foreign tax credit, see Foreign Taxes, earlier. Free tax filing for 2013 Other Agreements The United States may be a party to agreements other than income tax treaties that may affect your tax obligations to the host country. Free tax filing for 2013 For example, consular employees may be exempt from host country tax under the Vienna Convention on Consular Relations or bilateral consular agreements. Free tax filing for 2013 Similarly, certain diplomatic staff may be exempt from host country tax under the Vienna Convention on Diplomatic Relations. Free tax filing for 2013 Check with the appropriate U. Free tax filing for 2013 S. Free tax filing for 2013 Embassy for more information. Free tax filing for 2013 Double Withholding If your U. Free tax filing for 2013 S. Free tax filing for 2013 government pay is subject to withholding in both the United States and the foreign country, you may reduce the amount of U. Free tax filing for 2013 S. Free tax filing for 2013 tax that is withheld from your pay if you expect to be entitled to a foreign tax credit on your U. Free tax filing for 2013 S. Free tax filing for 2013 income tax return on this income. Free tax filing for 2013 Complete Worksheet 1-6 in Publication 505, Tax Withholding and Estimated Tax, to determine how to revise Form W-4, Employee’s Withholding Allowance Certificate. Free tax filing for 2013 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free tax filing for 2013 By selecting the method that is best for you, you will have quick and easy access to tax help. Free tax filing for 2013 Free help with your tax return. Free tax filing for 2013   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free tax filing for 2013 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free tax filing for 2013 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free tax filing for 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free tax filing for 2013 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free tax filing for 2013 To find the nearest VITA or TCE site, visit IRS. Free tax filing for 2013 gov or call 1-800-906-9887 or 1-800-829-1040. Free tax filing for 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax filing for 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax filing for 2013 aarp. Free tax filing for 2013 org/money/taxaide or call 1-888-227-7669. Free tax filing for 2013   For more information on these programs, go to IRS. Free tax filing for 2013 gov and enter “VITA” in the search box. Free tax filing for 2013 Internet. Free tax filing for 2013 You can access the IRS website at IRS. Free tax filing for 2013 gov 24 hours a day, 7 days a week to: E-file your return. Free tax filing for 2013 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free tax filing for 2013 Check the status of your 2012 refund. Free tax filing for 2013 Go to IRS. Free tax filing for 2013 gov and click on Where’s My Refund. Free tax filing for 2013 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free tax filing for 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free tax filing for 2013 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing for 2013 Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Free tax filing for 2013 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax filing for 2013 So in a change from previous filing seasons, you won't get an estimated refund date right away. Free tax filing for 2013 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free tax filing for 2013 You can obtain a free transcript online at IRS. Free tax filing for 2013 gov by clicking on Order a Return or Account Transcript under “Tools. Free tax filing for 2013 ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free tax filing for 2013 You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free tax filing for 2013 Download forms, including talking tax forms, instructions, and publications. Free tax filing for 2013 Order IRS products. Free tax filing for 2013 Research your tax questions. Free tax filing for 2013 Search publications by topic or keyword. Free tax filing for 2013 Use the Internal Revenue Code, regulations, or other official guidance. Free tax filing for 2013 View Internal Revenue Bulletins (IRBs) published in the last few years. Free tax filing for 2013 Figure your withholding allowances using the IRS Withholding Calculator at www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/individuals. Free tax filing for 2013 Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free tax filing for 2013 gov by typing Alternative Minimum Tax Assistant in the search box. Free tax filing for 2013 Sign up to receive local and national tax news by email. Free tax filing for 2013 Get information on starting and operating a small business. Free tax filing for 2013 Phone. Free tax filing for 2013 Many services are available by phone. Free tax filing for 2013   Ordering forms, instructions, and publications. Free tax filing for 2013 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Free tax filing for 2013 You should receive your order within 10 days. Free tax filing for 2013 Asking tax questions. Free tax filing for 2013 Call the IRS with your tax questions at 1-800-829-1040. Free tax filing for 2013 Solving problems. Free tax filing for 2013 You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free tax filing for 2013 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free tax filing for 2013 Call your local Taxpayer Assistance Center for an appointment. Free tax filing for 2013 To find the number, go to www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax filing for 2013 TTY/TDD equipment. Free tax filing for 2013 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free tax filing for 2013 The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free tax filing for 2013 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free tax filing for 2013 gsa. Free tax filing for 2013 gov/fedrelay. Free tax filing for 2013 TeleTax topics. Free tax filing for 2013 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free tax filing for 2013 Checking the status of your 2012 refund. Free tax filing for 2013 To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Free tax filing for 2013 Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free tax filing for 2013 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free tax filing for 2013 Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing for 2013 Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax filing for 2013 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free tax filing for 2013 Outside the U. Free tax filing for 2013 S. Free tax filing for 2013 If you are outside the United States, taxpayer assistance is available at the following U. Free tax filing for 2013 S Embassies or consulate. Free tax filing for 2013 Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3834 London, England (44) (20) 7894-0476 Paris, France (33) (1) 4312-2555 Please contact the office for times when assistance will be available. Free tax filing for 2013 If you cannot get to one of these offices, taxpayer assistance is available at (267) 941-1000 (not a toll free call). Free tax filing for 2013 If you are in a U. Free tax filing for 2013 S. Free tax filing for 2013 territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Free tax filing for 2013 S. Free tax filing for 2013 Virgin Islands) and have a tax question, you can call 1-800-829-1040. Free tax filing for 2013 Evaluating the quality of our telephone services. Free tax filing for 2013 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free tax filing for 2013 One method is for a second IRS representative to listen in on or record random telephone calls. Free tax filing for 2013 Another is to ask some callers to complete a short survey at the end of the call. Free tax filing for 2013 Walk-in. Free tax filing for 2013 Some products and services are available on a walk-in basis. Free tax filing for 2013   Products. Free tax filing for 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax filing for 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax filing for 2013 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free tax filing for 2013 Services. Free tax filing for 2013 You can walk in to your local TAC most business days for personal, face-to-face tax help. Free tax filing for 2013 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free tax filing for 2013 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free tax filing for 2013 No appointment is necessary—just walk in. Free tax filing for 2013 Before visiting, check www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/localcontacts for hours of operation and services provided. Free tax filing for 2013 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Free tax filing for 2013 You can leave a message and a representative will call you back within 2 business days. Free tax filing for 2013 All other issues will be handled without an appointment. Free tax filing for 2013 To call your local TAC, go to  www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free tax filing for 2013 Outside the U. Free tax filing for 2013 S. Free tax filing for 2013 If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Free tax filing for 2013 S. Free tax filing for 2013 Embassies and consulates. Free tax filing for 2013 Mail. Free tax filing for 2013 You can send your order for forms, instructions, and publications to the address below. Free tax filing for 2013 You should receive a response within 10 days after your request is received. Free tax filing for 2013  Internal Revenue Service 1201 N. Free tax filing for 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Outside the U. Free tax filing for 2013 S. Free tax filing for 2013 If you are outside the United States, you can get tax assistance by writing to the address below. Free tax filing for 2013  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Free tax filing for 2013   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax filing for 2013 Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free tax filing for 2013 TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free tax filing for 2013 Remember, the worst thing you can do is nothing at all. Free tax filing for 2013   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free tax filing for 2013 You face (or your business is facing) an immediate threat of adverse action. Free tax filing for 2013 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free tax filing for 2013   If you qualify for help, they will do everything they can to get your problem resolved. Free tax filing for 2013 You will be assigned to one advocate who will be with you at every turn. Free tax filing for 2013 TAS has offices in every state, the District of Columbia, and Puerto Rico. Free tax filing for 2013 Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free tax filing for 2013 And its services are always free. Free tax filing for 2013   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free tax filing for 2013 The TAS tax toolkit at www. Free tax filing for 2013 TaxpayerAdvocate. Free tax filing for 2013 irs. Free tax filing for 2013 gov can help you understand these rights. Free tax filing for 2013   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/advocate. Free tax filing for 2013 You can also call the toll-free number at 1-877-777-4778. Free tax filing for 2013 Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free tax filing for 2013 These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free tax filing for 2013 gsa. Free tax filing for 2013 gov/fedrelay. Free tax filing for 2013   TAS also handles large-scale or systemic problems that affect many taxpayers. Free tax filing for 2013 If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/advocate. Free tax filing for 2013    Outside the U. Free tax filing for 2013 S. Free tax filing for 2013 If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Free tax filing for 2013 You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Suite 2000 Guaynabo, P. Free tax filing for 2013 R. Free tax filing for 2013 00968-8000 Low Income Taxpayer Clinics (LITCs). Free tax filing for 2013   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free tax filing for 2013 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free tax filing for 2013 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free tax filing for 2013 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free tax filing for 2013 For more information and to find a clinic near you, see the LITC page on www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax filing for 2013 This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free tax filing for 2013 Free tax services. Free tax filing for 2013   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free tax filing for 2013 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free tax filing for 2013 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free tax filing for 2013 The majority of the information and services listed in this publication are available to you free of charge. Free tax filing for 2013 If there is a fee associated with a resource or service, it is listed in the publication. Free tax filing for 2013   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free tax filing for 2013 DVD for tax products. Free tax filing for 2013 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free tax filing for 2013 Prior-year forms, instructions, and publications. Free tax filing for 2013 Tax Map: an electronic research tool and finding aid. Free tax filing for 2013 Tax law frequently asked questions. Free tax filing for 2013 Tax Topics from the IRS telephone response system. Free tax filing for 2013 Internal Revenue Code—Title 26 of the U. Free tax filing for 2013 S. Free tax filing for 2013 Code. Free tax filing for 2013 Links to other Internet-based tax research materials. Free tax filing for 2013 Fill-in, print, and save features for most tax forms. Free tax filing for 2013 Internal Revenue Bulletins. Free tax filing for 2013 Toll-free and email technical support. Free tax filing for 2013 Two releases during the year. Free tax filing for 2013  – The first release will ship the beginning of January 2013. Free tax filing for 2013  – The final release will ship the beginning of March 2013. Free tax filing for 2013 Purchase the DVD from National Technical Information Service (NTIS) at www. Free tax filing for 2013 irs. Free tax filing for 2013 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free tax filing for 2013 Prev  Up  Next   Home   More Online Publications
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Update: Effect of Sequestration on Certain State & Local Government Filers of Form 8038-CP

Pursuant to the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, refund payments to certain state and local government filers claiming refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds are subject to sequestration. This means that refund payments processed on or after October 1, 2013 and on or before September 30, 2014 will be reduced by the fiscal year 2014 sequestration rate of 7.2 percent, irrespective of when the amounts claimed by an issuer on any Form 8038-CP was filed with the IRS. The sequestration reduction rate will be applied unless and until a law is enacted that cancels or otherwise impacts the sequester, at which time the sequestration reduction rate is subject to change.

These reductions apply to Build America Bonds, Qualified School Construction Bonds, Qualified Zone Academy Bonds, New Clean Renewable Energy Bonds, and Qualified Energy Conservation Bonds for which the issuer elected to receive a direct credit subsidy pursuant to section 6431.  Issuers should complete Form 8038-CP in the manner provided by the Form 8038-CP Instructions, and affected issuers will be notified through correspondence that a portion of their requested payment was subject to the sequester reduction.  Issuers should use this correspondence to identify the portion(s) of amounts requested that were subject to the sequester reduction.

Issuers with any questions about the status of refunds claimed on Form 8038-CP, including any sequester reduction, should contact IRS Customer Account Services at 1-877-829-5500.

Click here to see the FY2013 article.

Page Last Reviewed or Updated: 26-Mar-2014

The Free Tax Filing For 2013

Free tax filing for 2013 6. Free tax filing for 2013   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). Free tax filing for 2013 Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free tax filing for 2013 Free help with your tax return. Free tax filing for 2013   You can get free help preparing your return nationwide from IRS-certified volunteers. Free tax filing for 2013 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free tax filing for 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax filing for 2013 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free tax filing for 2013 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free tax filing for 2013 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free tax filing for 2013 gov, download the IRS2Go app, or call 1-800-906-9887. Free tax filing for 2013   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free tax filing for 2013 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free tax filing for 2013 aarp. Free tax filing for 2013 org/money/taxaide or call 1-888-227-7669. Free tax filing for 2013 For more information on these programs, go to IRS. Free tax filing for 2013 gov and enter “VITA” in the search box. Free tax filing for 2013 Internet. Free tax filing for 2013    IRS. Free tax filing for 2013 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free tax filing for 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax filing for 2013 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free tax filing for 2013 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free tax filing for 2013 gov or download the IRS2Go app and select the Refund Status option. Free tax filing for 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax filing for 2013 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free tax filing for 2013 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax filing for 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax filing for 2013 Use the Interactive Tax Assistant (ITA) to research your tax questions. Free tax filing for 2013 No need to wait on the phone or stand in line. Free tax filing for 2013 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free tax filing for 2013 When you reach the response screen, you can print the entire interview and the final response for your records. Free tax filing for 2013 New subject areas are added on a regular basis. Free tax filing for 2013  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free tax filing for 2013 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free tax filing for 2013 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free tax filing for 2013 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free tax filing for 2013 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free tax filing for 2013 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free tax filing for 2013 You can also ask the IRS to mail a return or an account transcript to you. Free tax filing for 2013 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free tax filing for 2013 gov or by calling 1-800-908-9946. Free tax filing for 2013 Tax return and tax account transcripts are generally available for the current year and the past three years. Free tax filing for 2013 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free tax filing for 2013 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free tax filing for 2013 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free tax filing for 2013 Check the status of your amended return using Where's My Amended Return? Go to IRS. Free tax filing for 2013 gov and enter Where's My Amended Return? in the search box. Free tax filing for 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax filing for 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax filing for 2013 Make a payment using one of several safe and convenient electronic payment options available on IRS. Free tax filing for 2013 gov. Free tax filing for 2013 Select the Payment tab on the front page of IRS. Free tax filing for 2013 gov for more information. Free tax filing for 2013 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free tax filing for 2013 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free tax filing for 2013 gov. Free tax filing for 2013 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free tax filing for 2013 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free tax filing for 2013 gov. Free tax filing for 2013 Request an Electronic Filing PIN by going to IRS. Free tax filing for 2013 gov and entering Electronic Filing PIN in the search box. Free tax filing for 2013 Download forms, instructions and publications, including accessible versions for people with disabilities. Free tax filing for 2013 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free tax filing for 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free tax filing for 2013 An employee can answer questions about your tax account or help you set up a payment plan. Free tax filing for 2013 Before you visit, check the Office Locator on IRS. Free tax filing for 2013 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free tax filing for 2013 If you have a special need, such as a disability, you can request an appointment. Free tax filing for 2013 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free tax filing for 2013 Apply for an Employer Identification Number (EIN). Free tax filing for 2013 Go to IRS. Free tax filing for 2013 gov and enter Apply for an EIN in the search box. Free tax filing for 2013 Read the Internal Revenue Code, regulations, or other official guidance. Free tax filing for 2013 Read Internal Revenue Bulletins. Free tax filing for 2013 Sign up to receive local and national tax news and more by email. Free tax filing for 2013 Just click on “subscriptions” above the search box on IRS. Free tax filing for 2013 gov and choose from a variety of options. Free tax filing for 2013    Phone. Free tax filing for 2013 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free tax filing for 2013 Download the free IRS2Go app from the iTunes app store or from Google Play. Free tax filing for 2013 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free tax filing for 2013 gov, or download the IRS2Go app. Free tax filing for 2013 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free tax filing for 2013 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free tax filing for 2013 Most VITA and TCE sites offer free electronic filing. Free tax filing for 2013 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free tax filing for 2013 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free tax filing for 2013 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free tax filing for 2013 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free tax filing for 2013 The IRS issues more than 9 out of 10 refunds in less than 21 days. Free tax filing for 2013 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free tax filing for 2013 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free tax filing for 2013 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free tax filing for 2013 Note, the above information is for our automated hotline. Free tax filing for 2013 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free tax filing for 2013 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free tax filing for 2013 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free tax filing for 2013 It can take up to 3 weeks from the date you mailed it to show up in our system. Free tax filing for 2013 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free tax filing for 2013 You should receive your order within 10 business days. Free tax filing for 2013 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free tax filing for 2013 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free tax filing for 2013 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free tax filing for 2013 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free tax filing for 2013 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free tax filing for 2013    Walk-in. Free tax filing for 2013 You can find a selection of forms, publications and services — in-person. Free tax filing for 2013 Products. Free tax filing for 2013 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free tax filing for 2013 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free tax filing for 2013 Services. Free tax filing for 2013 You can walk in to your local TAC for face-to-face tax help. Free tax filing for 2013 An employee can answer questions about your tax account or help you set up a payment plan. Free tax filing for 2013 Before visiting, use the Office Locator tool on IRS. Free tax filing for 2013 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free tax filing for 2013    Mail. Free tax filing for 2013 You can send your order for forms, instructions, and publications to the address below. Free tax filing for 2013 You should receive a response within 10 business days after your request is received. Free tax filing for 2013 Internal Revenue Service 1201 N. Free tax filing for 2013 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free tax filing for 2013 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free tax filing for 2013 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free tax filing for 2013   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free tax filing for 2013 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free tax filing for 2013 You face (or your business is facing) an immediate threat of adverse action. Free tax filing for 2013 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free tax filing for 2013   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free tax filing for 2013 Here's why we can help: TAS is an independent organization within the IRS. Free tax filing for 2013 Our advocates know how to work with the IRS. Free tax filing for 2013 Our services are free and tailored to meet your needs. Free tax filing for 2013 We have offices in every state, the District of Columbia, and Puerto Rico. Free tax filing for 2013   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free tax filing for 2013   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free tax filing for 2013 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free tax filing for 2013 Low Income Taxpayer Clinics (LITCs). Free tax filing for 2013   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free tax filing for 2013 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free tax filing for 2013 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free tax filing for 2013 Prev  Up  Next   Home   More Online Publications