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Free tax service Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Free tax service Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Free tax service A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Free tax service The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Free tax service A corporation. Free tax service A fiscal year taxpayer. Free tax service A dealer in securities or commodities required to register as such under the laws of the United States or a state. Free tax service A real estate investment trust (as defined in section 856). Free tax service An entity registered at all times during the tax year under the Investment Company Act of 1940. Free tax service A common trust fund (as defined in section 584(a)). Free tax service A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Free tax service Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Free tax service A REMIC. Free tax service Note. Free tax service A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Free tax service The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Free tax service How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Free tax service You can request information from the representative or issuer by telephone or mail. Free tax service If only an address is listed in the directory, you must request the information in writing. Free tax service Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Free tax service The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Free tax service The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Free tax service If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Free tax service Prev  Up  Next   Home   More Online Publications

Hurricane Telephone Hot Lines

Phone numbers for services to help you recover from a hurricane.

Don't Know Whom to Call?

Health and Safety Hot Lines

  • Food Safety
    Call 1-888-MPHotline (1-888-674-6854) with food safety questions. Available in English and Spanish.
  • Health and Safety
    Call 1-800-CDC-INFO (1-800-232-4636), TTY 1-888-232-6348, for information on hazards, safe clean up, and preventing illness and injury. Available in English and Spanish, 24 hours a day, 7 days a week.
  • Mental Health Crisis Counseling
    Call 1-800-273-TALK (1-800-273-8255), TTY 1-800-799-4889, if you or a loved one are in emotional distress or suicidal in the aftermath of the disaster. You will be connected to a trained counselor at a suicide crisis center nearest you. Available 24 hours a day, 7 days a week. Spanish counseling available at 1-888-628-9454.
  • North Carolina Emergency Management Division
    North Carolina residents can call for updated weather information, highway closings, shelter information, and feeding sites. Available in English and Spanish 1-888-835-9966, TTY 1-877-877-1765 or 711 (Relay N.C.).
  • Report Chemical and Oil Spills
    Call 1-800-424-8802, TDD 202-267-4477 to report a chemical or oil spill to the U.S. Coast Guard.

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Survivor Assistance Hot Lines

  • American Red Cross
    Call 1-800-RED-CROSS (1-800-733-2767) for information on evacuation, shelter, and assistance.
  • Business Disaster Loans
    Call 1-800-659-2955 TTY 1-800-877-8339 for business disaster loan program information.
  • Consumer Help Line and Fraud Complaints
    Call 1-877-FTC-HELP (1-877-382-4357) to report consumer fraud to the Federal Trade Commission.
  • Employee Benefits
    If you have questions about your health or retirement benefits from your employer's plan, contact the Employee Benefits Security Administration calling toll free 1-866-444-3272 with any questions.
  • FEMA Assistance
    Call 1-800-621-FEMA (1-800-621-3362) TTY 1-800-462-7585 or register online for assistance. You can request FEMA assistance or review your previous request. Available in English and Spanish.
  • Lost Bank Records, ATM Cards, Reach Your Bank and More
    Call 1-877-ASK-FDIC (1-877-275-3342) TDD 1-800-925-4618.
  • National Flood Insurance Program
    Call 1-888-379-9531 TTY 1-800-427-5593 to file a claim or for program information. Available in English and Spanish.
  • Social Security Benefits
    Call 1-800-772-1213 TTY 1-800-325-0778 if you currently receive benefits from the Social Security Administration and are unable to get your payment. Available in English and Spanish.
  • Tax Matters (Federal)
    Call 1-800-829-1040 TDD 1-800-829-4059 to find out about tax relief, get a copy of your tax return transcript and receive a disaster tax loss kit.
  • Unemployment Assistance for Disaster Survivors
    Call 1-866-4-USA-DOL, 1-866-487-2365 for more information on registering for unemployment insurance and disaster unemployment assistance. Available in English and Spanish 24 hours a day. (U.S. Department of Labor)

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Federal Employees, Military and Veterans Hot Lines

International Evacuees and Foreign Nationals

If you are a tourist or other foreign national affected by a disaster in the U.S., contact your embassy or consulate.

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Free tax service 9. Free tax service   Figuring Net Profit or Loss Table of Contents Introduction Net Operating Losses (NOLs) Not-for-Profit Activities Introduction After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. Free tax service You do this by subtracting business expenses from business income. Free tax service If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. Free tax service If your expenses are more than your income, the difference is a net loss. Free tax service You usually can deduct it from gross income on page 1 of Form 1040. Free tax service But in some situations your loss is limited. Free tax service This chapter briefly explains two of those situations. Free tax service Other situations that may limit your loss are explained in the Instructions for Schedule C, line G and line 32. Free tax service If you have more than one business, you must figure your net profit or loss for each business on a separate Schedule C. Free tax service Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41 of your Form 1040 is a negative number), you may have a net operating loss (NOL). Free tax service You can use an NOL by deducting it from your income in another year or years. Free tax service Examples of typical losses that may produce an NOL include, but are not limited to, losses incurred from the following. Free tax service Your trade or business. Free tax service Your work as an employee (unreimbursed employee business expenses). Free tax service A casualty or theft. Free tax service Moving expenses. Free tax service Rental property. Free tax service A loss from operating a business is the most common reason for an NOL. Free tax service For details about NOLs, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Free tax service It explains how to figure an NOL, when to use it, how to claim an NOL deduction, and how to figure an NOL carryover. Free tax service Not-for-Profit Activities If you do not carry on your business to make a profit, there is a limit on the deductions you can take. Free tax service You cannot use a loss from the activity to offset other income. Free tax service Activities you do as a hobby, or mainly for sport or recreation, come under this limit. Free tax service For details about not-for-profit activities, see chapter 1 in Publication 535, Business Expenses. Free tax service That chapter explains how to determine whether your activity is carried on to make a profit and how to figure the amount of loss you can deduct. Free tax service Prev  Up  Next   Home   More Online Publications