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Free Turbotax For Military

Free turbotax for military 5. Free turbotax for military   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 turbotax for military Making the election. Free turbotax for military Form 3115. Free turbotax for military Income TaxesAccrual of contested income taxes. Free turbotax for military Employment Taxes Other TaxesAdditional Medicare Tax. Free turbotax for military What's New Additional Medicare Tax. Free turbotax for military  Beginning in 2013, you must withhold a 0. Free turbotax for military 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free turbotax for military Also, self-employed individuals may be required to pay Additional Medicare Tax on self-employment income. Free turbotax for military See Employment Taxes , and Self-employment tax , later. Free turbotax for military Introduction You can deduct various federal, state, local, and foreign taxes directly attributable to your trade or business as business expenses. Free turbotax for military You cannot deduct federal income taxes, estate and gift taxes, or state inheritance, legacy, and succession taxes. Free turbotax for military 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 turbotax for military When To Deduct Taxes Generally, you can only deduct taxes in the year you pay them. Free turbotax for military This applies whether you use the cash method or an accrual method of accounting. Free turbotax for military 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 turbotax for military You can also elect to ratably accrue real estate taxes as discussed later under Real Estate Taxes . Free turbotax for military Limit on accrual of taxes. Free turbotax for military   A taxing jurisdiction can require the use of a date for accruing taxes that is earlier than the date it originally required. Free turbotax for military 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 turbotax for military Example. Free turbotax for military Your state imposes a tax on personal property used in a trade or business conducted in the state. Free turbotax for military This tax is assessed and becomes a lien as of July 1 (accrual date). Free turbotax for military In 2013, the state changed the assessment and lien dates from July 1, 2014, to December 31, 2013, for property tax year 2014. Free turbotax for military Use the original accrual date (July 1, 2014) to determine when you can deduct the tax. Free turbotax for military You must also use the July 1 accrual date for all future years to determine when you can deduct the tax. Free turbotax for military Uniform capitalization rules. Free turbotax for military   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 turbotax for military They also apply to certain taxpayers who acquire property for resale. Free turbotax for military Under these rules, you either include certain costs in inventory or capitalize certain expenses related to the property, such as taxes. Free turbotax for military For more information, see chapter 1. Free turbotax for military Carrying charges. Free turbotax for military   Carrying charges include taxes you pay to carry or develop real estate or to carry, transport, or install personal property. Free turbotax for military You can elect to capitalize carrying charges not subject to the uniform capitalization rules if they are otherwise deductible. Free turbotax for military For more information, see chapter 7. Free turbotax for military Refunds of taxes. Free turbotax for military   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 turbotax for military For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1. Free turbotax for military    You must include in income any interest you receive on tax refunds. Free turbotax for military Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Free turbotax for military 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 turbotax for military Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. Free turbotax for military See Taxes for local benefits , later. Free turbotax for military If you use an accrual method, you generally cannot accrue real estate taxes until you pay them to the government authority. Free turbotax for military However, you can elect to ratably accrue the taxes during the year. Free turbotax for military See Electing to ratably accrue , later. Free turbotax for military Taxes for local benefits. Free turbotax for military   Generally, you cannot deduct taxes charged for local benefits and improvements that tend to increase the value of your property. Free turbotax for military These include assessments for streets, sidewalks, water mains, sewer lines, and public parking facilities. Free turbotax for military You should increase the basis of your property by the amount of the assessment. Free turbotax for military   You can deduct taxes for these local benefits only if the taxes are for maintenance, repairs, or interest charges related to those benefits. Free turbotax for military 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 turbotax for military Example. Free turbotax for military To improve downtown commercial business, Waterfront City converted a downtown business area street into an enclosed pedestrian mall. Free turbotax for military The city assessed the full cost of construction, financed with 10-year bonds, against the affected properties. Free turbotax for military The city is paying the principal and interest with the annual payments made by the property owners. Free turbotax for military The assessments for construction costs are not deductible as taxes or as business expenses, but are depreciable capital expenses. Free turbotax for military The part of the payments used to pay the interest charges on the bonds is deductible as taxes. Free turbotax for military Charges for services. Free turbotax for military   Water bills, sewerage, and other service charges assessed against your business property are not real estate taxes, but are deductible as business expenses. Free turbotax for military Purchase or sale of real estate. Free turbotax for military   If real estate is sold, the real estate taxes must be allocated between the buyer and the seller. Free turbotax for military   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 turbotax for military Treat the seller as paying the taxes up to but not including the date of sale. Free turbotax for military Treat the buyer as paying the taxes beginning with the date of sale. Free turbotax for military You can usually find this information on the settlement statement you received at closing. Free turbotax for military   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 turbotax for military Example. Free turbotax for military Alberto Verde, a calendar year accrual method taxpayer, owns real estate in Olmo County. Free turbotax for military He has not elected to ratably accrue property taxes. Free turbotax for military November 30 of each year is the assessment and lien date for the current real property tax year, which is the calendar year. Free turbotax for military He sold the property on June 30, 2013. Free turbotax for military Under his accounting method he would not be able to claim a deduction for the taxes because the sale occurred before November 30. Free turbotax for military 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 turbotax for military Electing to ratably accrue. Free turbotax for military   If you use an accrual method, you can elect to accrue real estate tax related to a definite period ratably over that period. Free turbotax for military Example. Free turbotax for military Juan Sanchez is a calendar year taxpayer who uses an accrual method. Free turbotax for military His real estate taxes for the real property tax year, July 1, 2013, to June 30, 2014, are $1,200. Free turbotax for military July 1 is the assessment and lien date. Free turbotax for military 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 turbotax for military Separate elections. Free turbotax for military   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 turbotax for military Once you elect to ratably accrue real estate taxes, you must use that method unless you get permission from the IRS to change. Free turbotax for military See Form 3115 , later. Free turbotax for military Making the election. Free turbotax for military   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 turbotax for military The statement should show all the following items. Free turbotax for military The trades or businesses to which the election applies and the accounting method or methods used. Free turbotax for military The period to which the taxes relate. Free turbotax for military The computation of the real estate tax deduction for that first year. Free turbotax for military   Generally, you must file your return by the due date (including extensions). Free turbotax for military 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 turbotax for military Attach the statement to the amended return and write “Filed pursuant to section 301. Free turbotax for military 9100-2” on the statement. Free turbotax for military File the amended return at the same address where you filed the original return. Free turbotax for military Form 3115. Free turbotax for military    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 turbotax for military For more information, including applicable time frames for filing, see the Instructions for Form 3115. Free turbotax for military Note. Free turbotax for military 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 turbotax for military R. Free turbotax for military B. Free turbotax for military 330, as modified and clarified by Revenue Procedure 2012-19, 2012-14 I. Free turbotax for military R. Free turbotax for military B. Free turbotax for military 689, and Revenue Procedure 2012-20, 2012-14 I. Free turbotax for military R. Free turbotax for military B. Free turbotax for military 700, or any successor. Free turbotax for military Revenue Procedure 2011-14 is available at  www. Free turbotax for military irs. Free turbotax for military gov/irb/2011-04IRB/ar08. Free turbotax for military html. Free turbotax for military Income Taxes This section discusses federal, state, local, and foreign income taxes. Free turbotax for military Federal income taxes. Free turbotax for military   You cannot deduct federal income taxes. Free turbotax for military State and local income taxes. Free turbotax for military   A corporation or partnership can deduct state and local income taxes imposed on the corporation or partnership as business expenses. Free turbotax for military An individual can deduct state and local income taxes only as an itemized deduction on Schedule A (Form 1040). Free turbotax for military   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 turbotax for military Accrual of contested income taxes. Free turbotax for military   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 turbotax for military   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 turbotax for military You cannot deduct them in the year in which the liability is finally determined. Free turbotax for military    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 turbotax for military 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 turbotax for military   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 turbotax for military You cannot take a deduction in the earlier year unless you receive permission to change your method of accounting. Free turbotax for military For more information on accounting methods, see When Can I Deduct an Expense in chapter 1. Free turbotax for military Foreign income taxes. Free turbotax for military   Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. Free turbotax for military S. Free turbotax for military possession. Free turbotax for military However, an individual cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. Free turbotax for military S. Free turbotax for military tax under the foreign earned income exclusion or the foreign housing exclusion. Free turbotax for military For information on these exclusions, see Publication 54, Tax Guide for U. Free turbotax for military S. Free turbotax for military Citizens and Resident Aliens Abroad. Free turbotax for military For information on the foreign tax credit, see Publication 514, Foreign Tax Credit for Individuals. Free turbotax for military Employment Taxes If you have employees, you must withhold various taxes from your employees' pay. Free turbotax for military 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 turbotax for military You may also need to pay certain employment taxes from your own funds. Free turbotax for military These include your share of social security and Medicare taxes as an employer, along with unemployment taxes. Free turbotax for military Note. Free turbotax for military Additional Medicare Tax is only imposed on the employee. Free turbotax for military There is no employer share of Additional Medicare Tax. Free turbotax for military 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 turbotax for military You can deduct the employment taxes you must pay from your own funds as taxes. Free turbotax for military Example. Free turbotax for military You pay your employee $18,000 a year. Free turbotax for military However, after you withhold various taxes, your employee receives $14,500. Free turbotax for military You also pay an additional $1,500 in employment taxes. Free turbotax for military You should deduct the full $18,000 as wages. Free turbotax for military You can deduct the $1,500 you pay from your own funds as taxes. Free turbotax for military For more information on employment taxes, see Publication 15 (Circular E). Free turbotax for military Unemployment fund taxes. Free turbotax for military   As an employer, you may have to make payments to a state unemployment compensation fund or to a state disability benefit fund. Free turbotax for military Deduct these payments as taxes. Free turbotax for military Other Taxes The following are other taxes you can deduct if you incur them in the ordinary course of your trade or business. Free turbotax for military Excise taxes. Free turbotax for military   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 turbotax for military However, see Fuel taxes , later. Free turbotax for military   For more information on excise taxes, see Publication 510. Free turbotax for military Franchise taxes. Free turbotax for military   You can deduct corporate franchise taxes as a business expense. Free turbotax for military Fuel taxes. Free turbotax for military   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 turbotax for military Do not deduct these taxes as a separate item. Free turbotax for military   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Free turbotax for military For more information, see Publication 510. Free turbotax for military Occupational taxes. Free turbotax for military   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 turbotax for military Personal property tax. Free turbotax for military   You can deduct any tax imposed by a state or local government on personal property used in your trade or business. Free turbotax for military Sales tax. Free turbotax for military   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 turbotax for military 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 turbotax for military If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Free turbotax for military If the property is depreciable, add the sales tax to the basis for depreciation. Free turbotax for military For more information on basis, see Publication 551. Free turbotax for military    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 turbotax for military Also, do not include these taxes in gross receipts or sales. Free turbotax for military Self-employment tax. Free turbotax for military   You can deduct part of your self-employment tax as a business expense in figuring your adjusted gross income. Free turbotax for military This deduction only affects your income tax. Free turbotax for military It does not affect your net earnings from self-employment or your self-employment tax. Free turbotax for military   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 turbotax for military   For more information on self-employment tax, see Publication 334. Free turbotax for military Additional Medicare Tax. Free turbotax for military   Beginning in 2013, you may be required to pay Additional Medicare Tax on self-employment income. Free turbotax for military See Form 8959 and the Instructions for Form 8959 for more information on the Additional Medicare Tax. Free turbotax for military Prev  Up  Next   Home   More Online Publications
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The Free Turbotax For Military

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