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Free Tax Software

Free tax software Index A Allowances, Foreign areas allowances. Free tax software American Institute in Taiwan, American Institute in Taiwan. Free tax software Away from home, Traveling away from home. Free tax software B Business expenses, how to report, How To Report Business Expenses C Combat zone, Reminders Commuting expenses, Commuting. Free tax software Contributions, Contributions. Free tax software Cost-of-living allowances, Cost-of-living allowances. Free tax software Credit for foreign taxes, Foreign tax credit. Free tax software Currency conversion, loss on, Loss on conversion of U. Free tax software S. Free tax software dollars into foreign currency. Free tax software D Danger pay (see Pay differentials) Death due to terrorist action, Reminders Deduction for foreign taxes, Foreign tax deduction. Free tax software , Deduction for other foreign taxes. Free tax software Differential pay, Pay differentials. Free tax software Dues, Membership dues. Free tax software E Educational expenses, Educational expenses. Free tax software Employee business expenses, Other Employee Business Expenses Entertainment expenses, Limit on meals and entertainment. Free tax software Expenses, deductible, Other Employee Business Expenses Extension of time to file return, When To File and Pay F Federal court employees, Federal court employees. Free tax software Federal crime investigations, Exception for federal crime investigations or prosecutions. Free tax software Filing information, Filing Information, When To File and Pay Foreign areas allowances, Foreign areas allowances. Free tax software Foreign bank accounts, Foreign Bank Accounts Foreign earned income and housing exclusions, Foreign Earned Income Exclusion Foreign income, U. Free tax software S. Free tax software Government Payments Foreign service representation expenses, Foreign service representation expenses. Free tax software Foreign taxes, Foreign Taxes Forms 1116, Foreign tax credit. Free tax software 2106, Form 2106 or Form 2106-EZ. Free tax software 2106-EZ, Form 2106 or Form 2106-EZ. Free tax software 3903, How to report moving expenses. Free tax software TD F 90-22. Free tax software 1, Foreign Bank Accounts H Home leave, Home leave. Free tax software Home mortgage interest, Real estate tax and home mortgage interest. Free tax software Home, sale of, Sale of your home. Free tax software Hours of service limits, Individuals subject to hours of service limits. Free tax software I Impairment-related work expenses, Impairment-related work expenses. Free tax software Interest on home mortgage, Real estate tax and home mortgage interest. Free tax software International organization, U. Free tax software S. Free tax software reemployment after serving with, Federal reemployment payments after serving with an international organization. Free tax software Itemized deductions Contributions, Contributions. Free tax software Employee business expenses, Other Employee Business Expenses Home mortgage interest, Real estate tax and home mortgage interest. Free tax software Real estate tax, Real estate tax and home mortgage interest. Free tax software L Lodging, Lodging furnished to a principal representative of the United States. Free tax software Loss on currency conversion, Loss on conversion of U. Free tax software S. Free tax software dollars into foreign currency. Free tax software M Meal expenses, Limit on meals and entertainment. Free tax software More information (see Tax help) Mortgage interest, Real estate tax and home mortgage interest. Free tax software Moving expenses, Moving Expenses, Closely related to the start of work. Free tax software , Distance test. Free tax software , Time test. Free tax software , Reimbursements. Free tax software P Pay differentials, Pay differentials. Free tax software Peace Corps volunteers, Peace Corps. Free tax software Personal property, sale of, Sale of personal property. Free tax software Post differentials (see Pay differentials) Post exchanges, Employees of post exchanges, etc. Free tax software Principal representative, Lodging furnished to a principal representative of the United States. Free tax software Proving expenses, Recordkeeping Rules R Real estate tax, Real estate tax and home mortgage interest. Free tax software Recordkeeping, business expenses, Recordkeeping Rules Reemployed by federal agency, Federal reemployment payments after serving with an international organization. Free tax software Reporting Business expenses, How To Report Business Expenses Moving expenses, Moving Expenses, How to report moving expenses. Free tax software Representation expenses, Foreign service representation expenses. Free tax software S Sale of home, Sale of your home. Free tax software Sale of personal property, Sale of personal property. Free tax software Subscriptions, Subscriptions. Free tax software T Taiwan, American Institute in, American Institute in Taiwan. Free tax software Tax credit for foreign taxes, Foreign tax credit. Free tax software Taxpayer Advocate, Taxpayer Advocate Service. Free tax software Temporary assignment, Temporary assignment. Free tax software Terrorist action, Reminders Transportation expenses, Transportation Expenses Travel expenses, Travel Expenses W When to file return, When To File and Pay Prev  Up     Home   More Online Publications
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The Free Tax Software

Free tax software 5. Free tax software   Taxes Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: When To Deduct Taxes Real Estate TaxesSeparate elections. Free tax software Making the election. Free tax software Form 3115. Free tax software Income TaxesAccrual of contested income taxes. Free tax software Employment Taxes Other TaxesAdditional Medicare Tax. Free tax software What's New Additional Medicare Tax. Free tax software  Beginning in 2013, you must withhold a 0. Free tax software 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax software Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Free tax software See Employment Taxes , and Self-employment tax , later. Free tax software Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Free tax software You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Free tax software Topics - This chapter discusses: When to deduct taxes Real estate taxes Income taxes Employment taxes Other taxes Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 334 Tax Guide for Small Business 510 Excise Taxes 538 Accounting Periods and Methods 551 Basis of Assets Form (and Instructions) Sch A (Form 1040) Itemized Deductions Sch SE (Form 1040) Self-Employment Tax 3115 Application for Change in Accounting Method 8959 Additional Medicare Tax See chapter 12 for information about getting publications and forms. Free tax software When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Free tax software This applies whether you use the cash method or an accrual method of accounting. Free tax software Under an accrual method, you can deduct a tax before you pay it if you meet the exception for recurring items discussed under Economic Performance in Publication 538. Free tax software You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Free tax software Limit on accrual of taxes. Free tax software   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Free tax software However, if you use an accrual method, and can deduct the tax before you pay it, use the original accrual date for the year of change and all future years to determine when you can deduct the tax. Free tax software Example. Free tax software Your state imposes a tax on personal property used in a trade or business conducted in the state. Free tax software This tax is assessed and becomes a lien as of July 1 (accrual date). Free tax software In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Free tax software Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Free tax software You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Free tax software Uniform capitalization rules. Free tax software   Uniform capitalization rules apply to certain taxpayers who produce real property or tangible personal property for use in a trade or business or for sale to customers. Free tax software They also apply to certain taxpayers who acquire property for resale. Free tax software Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Free tax software For more information, see chapter 1. Free tax software Carrying charges. Free tax software   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Free tax software You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Free tax software For more information, see chapter 7. Free tax software Refunds of taxes. Free tax software   If you receive a refund for any taxes you deducted in an earlier year, include the refund in income to the extent the deduction reduced your federal income tax in the earlier year. Free tax software For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Free tax software    You must include in income any interest you receive on tax refunds. Free tax software Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Free tax software The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Free tax software Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Free tax software See Taxes for local benefits , later. Free tax software If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Free tax software However, you can elect to ratably accrue the taxes during the year. Free tax software See Electing to ratably accrue , later. Free tax software Taxes for local benefits. Free tax software   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Free tax software These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Free tax software You should increase the basis of your property by the amount of the assessment. Free tax software   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Free tax software If part of the tax is for maintenance, repairs, or interest, you must be able to show how much of the tax is for these expenses to claim a deduction for that part of the tax. Free tax software Example. Free tax software To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Free tax software The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Free tax software The city is paying the principal and interest with the annual payments made by the property owners. Free tax software The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Free tax software The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Free tax software Charges for services. Free tax software   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Free tax software Purchase or sale of real estate. Free tax software   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Free tax software   The buyer and seller must allocate the real estate taxes according to the number of days in the real property tax year (the period to which the tax imposed relates) that each owned the property. Free tax software Treat the seller as paying the taxes up to but not including the date of sale. Free tax software Treat the buyer as paying the taxes beginning with the date of sale. Free tax software You can usually find this information on the settlement statement you received at closing. Free tax software   If you (the seller) use an accrual method and have not elected to ratably accrue real estate taxes, you are considered to have accrued your part of the tax on the date you sell the property. Free tax software Example. Free tax software Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Free tax software He has not elected to ratably accrue property taxes. Free tax software November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Free tax software He sold the property on June 30, 2013. Free tax software Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Free tax software He is treated as having accrued his part of the tax, 181/366  (January 1–June 29), on June 30, and he can deduct it for 2013. Free tax software Electing to ratably accrue. Free tax software   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Free tax software Example. Free tax software Juan Sanchez is a calendar year taxpayer who uses an accrual method. Free tax software His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Free tax software July 1 is the assessment and lien date. Free tax software If Juan elects to ratably accrue the taxes, $600 will accrue in 2013 ($1,200 × 6/12, July 1–December 31) and the balance will accrue in 2014. Free tax software Separate elections. Free tax software   You can elect to ratably accrue the taxes for each separate trade or business and for nonbusiness activities if you account for them separately. Free tax software Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Free tax software See Form 3115 , later. Free tax software Making the election. Free tax software   If you elect to ratably accrue the taxes for the first year in which you incur real estate taxes, attach a statement to your income tax return for that year. Free tax software The statement should show all the following items. Free tax software The trades or businesses to which the election applies and the accounting method or methods used. Free tax software The period to which the taxes relate. Free tax software The computation of the real estate tax deduction for that first year. Free tax software   Generally, you must file your return by the due date (including extensions). Free tax software However, if you timely filed your return for the year without electing to ratably accrue, you can still make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). Free tax software Attach the statement to the amended return and write “Filed pursuant to section 301. Free tax software 9100-2” on the statement. Free tax software File the amended return at the same address where you filed the original return. Free tax software Form 3115. Free tax software    If you elect to ratably accrue real estate taxes for a year after the first year in which you incur real estate taxes, or if you want to revoke your election to ratably accrue real estate taxes, file Form 3115. Free tax software For more information, including applicable time frames for filing, see the Instructions for Form 3115. Free tax software Note. Free tax software If you are filing an application for a change in accounting method filed after January 9, 2011, for a year of change ending after April 29, 2010, see Revenue Procedure 2011-14, 2011-4 I. Free tax software R. Free tax software B. Free tax software 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Free tax software R. Free tax software B. Free tax software 689, and Revenue Procedure 2012-20, 2012-14 I. Free tax software R. Free tax software B. Free tax software 700, or any successor. Free tax software Revenue Procedure 2011-14 is available at  www. Free tax software irs. Free tax software gov/irb/2011-04IRB/ar08. Free tax software html. Free tax software Income Taxes This section discusses federal, state, local, and foreign income taxes. Free tax software Federal income taxes. Free tax software   You cannot deduct federal income taxes. Free tax software State and local income taxes. Free tax software   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Free tax software An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Free tax software   However, an individual can deduct a state tax on gross income (as distinguished from net income) directly attributable to a trade or business as a business expense. Free tax software Accrual of contested income taxes. Free tax software   If you use an accrual method, and you contest a state or local income tax liability, you must accrue and deduct any contested amount in the tax year in which the liability is finally determined. Free tax software   If additional state or local income taxes for a prior year are assessed in a later year, you can deduct the taxes in the year in which they were originally imposed (the prior year) if the tax liability is not contested. Free tax software You cannot deduct them in the year in which the liability is finally determined. Free tax software    The filing of an income tax return is not considered a contest and, in the absence of an overt act of protest, you can deduct the tax in the prior year. Free tax software Also, you can deduct any additional taxes in the prior year if you do not show some affirmative evidence of denial of the liability. Free tax software   However, if you consistently deduct additional assessments in the year they are paid or finally determined (including those for which there was no contest), you must continue to do so. Free tax software You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Free tax software For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Free tax software Foreign income taxes. Free tax software   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Free tax software S. Free tax software possession. Free tax software However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Free tax software S. Free tax software tax under the foreign earned income exclusion or the foreign housing exclusion. Free tax software For information on these exclusions, see Publication 54, Tax Guide for U. Free tax software S. Free tax software Citizens and Resident Aliens Abroad. Free tax software For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Free tax software Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Free tax software Most employers must withhold their employees' share of social security, Medicare taxes, and Additional Medicare Tax (if applicable) along with state and federal income taxes. Free tax software You may also need to pay certain employment taxes from your own funds. Free tax software These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Free tax software Note. Free tax software Additional Medicare Tax is only imposed on the employee. Free tax software There is no employer share of Additional Medicare Tax. Free tax software Your deduction for wages paid is not reduced by the social security and Medicare taxes, Additional Medicare Tax, and income taxes you withhold from your employees. Free tax software You can deduct the employment taxes you must pay from your own funds as taxes. Free tax software Example. Free tax software You pay your employee $18,000 a year. Free tax software However, after you withhold various taxes, your employee receives $14,500. Free tax software You also pay an additional $1,500 in employment taxes. Free tax software You should deduct the full $18,000 as wages. Free tax software You can deduct the $1,500 you pay from your own funds as taxes. Free tax software For more information on employment taxes, see Publication 15 (Circular E). Free tax software Unemployment fund taxes. Free tax software   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Free tax software Deduct these payments as taxes. Free tax software Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Free tax software Excise taxes. Free tax software   Generally, you can deduct as a business expense all excise taxes that are ordinary and necessary expenses of carrying on your trade or business. Free tax software However, see Fuel taxes , later. Free tax software   For more information on excise taxes, see Publication 510. Free tax software Franchise taxes. Free tax software   You can deduct corporate franchise taxes as a business expense. Free tax software Fuel taxes. Free tax software   Generally, taxes on gasoline, diesel fuel, and other motor fuels that you use in your business are included as part of the cost of the fuel. Free tax software Do not deduct these taxes as a separate item. Free tax software   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Free tax software For more information, see Publication 510. Free tax software Occupational taxes. Free tax software   You can deduct as a business expense an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. Free tax software Personal property tax. Free tax software   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Free tax software Sales tax. Free tax software   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Free tax software If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Free tax software If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Free tax software If the property is depreciable, add the sales tax to the basis for depreciation. Free tax software For more information on basis, see Publication 551. Free tax software    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Free tax software Also, do not include these taxes in gross receipts or sales. Free tax software Self-employment tax. Free tax software   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Free tax software This deduction only affects your income tax. Free tax software It does not affect your net earnings from self-employment or your self-employment tax. Free tax software   To deduct the tax, enter on Form 1040, line 27, the amount shown on the Deduction for one-half of self-employment tax line of Schedule SE (Form 1040). Free tax software   For more information on self-employment tax, see Publication 334. Free tax software Additional Medicare Tax. Free tax software   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Free tax software See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Free tax software Prev  Up  Next   Home   More Online Publications