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Printable Tax Form 1040x

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Printable Tax Form 1040x

Printable tax form 1040x Publication 969 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Printable tax form 1040x Tax questions. Printable tax form 1040x What's New Federal tax benefits for same-sex married couples. Printable tax form 1040x   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Printable tax form 1040x For more information, see Publication 501. Printable tax form 1040x Health flexible spending arrangements (FSAs). Printable tax form 1040x  The following rules apply to health FSAs for plan years beginning after December 31, 2012. Printable tax form 1040x Salary reduction contributions to your health FSA cannot be more than $2,500 a year (indexed for inflation). Printable tax form 1040x Your employer may choose to change your cafeteria plan to allow you to carry over up to $500 of unused amounts remaining at the end of the plan year in a health FSA to be paid or reimbursed for qualified medical expenses incurred during the following plan year. Printable tax form 1040x For more information, see Balance in an FSA under Flexible Spending Arrangements (FSAs), later. Printable tax form 1040x Reminders Future Developments. Printable tax form 1040x  For the latest information about developments related to Publication 969, such as legislation enacted after it was published, go to www. Printable tax form 1040x IRS. Printable tax form 1040x gov/pub969. Printable tax form 1040x Photographs of missing children. Printable tax form 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Printable tax form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Printable tax form 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Printable tax form 1040x Introduction Various programs are designed to give individuals tax advantages to offset health care costs. Printable tax form 1040x This publication explains the following programs. Printable tax form 1040x Health savings accounts (HSAs). Printable tax form 1040x Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Printable tax form 1040x Health flexible spending arrangements (FSAs). Printable tax form 1040x Health reimbursement arrangements (HRAs). Printable tax form 1040x An HSA may receive contributions from an eligible individual or any other person, including an employer or a family member, on behalf of an eligible individual. Printable tax form 1040x Contributions, other than employer contributions, are deductible on the eligible individual's return whether or not the individual itemizes deductions. Printable tax form 1040x Employer contributions are not included in income. Printable tax form 1040x Distributions from an HSA that are used to pay qualified medical expenses are not taxed. Printable tax form 1040x An Archer MSA may receive contributions from an eligible individual and his or her employer, but not both in the same year. Printable tax form 1040x Contributions by the individual are deductible whether or not the individual itemizes deductions. Printable tax form 1040x Employer contributions are not included in income. Printable tax form 1040x Distributions from an Archer MSA that are used to pay qualified medical expenses are not taxed. Printable tax form 1040x A Medicare Advantage MSA is an Archer MSA designated by Medicare to be used solely to pay the qualified medical expenses of the account holder who is enrolled in Medicare. Printable tax form 1040x Contributions can only be made by Medicare. Printable tax form 1040x The contributions are not included in your income. Printable tax form 1040x Distributions from a Medicare Advantage MSA that are used to pay qualified medical expenses are not taxed. Printable tax form 1040x A health FSA may receive contributions from an eligible individual. Printable tax form 1040x Employers may also contribute. Printable tax form 1040x Contributions are not includible in income. Printable tax form 1040x Reimbursements from an FSA that are used to pay qualified medical expenses are not taxed. Printable tax form 1040x An HRA must receive contributions from the employer only. Printable tax form 1040x Employees may not contribute. Printable tax form 1040x Contributions are not includible in income. Printable tax form 1040x Reimbursements from an HRA that are used to pay qualified medical expenses are not taxed. Printable tax form 1040x Comments and suggestions. Printable tax form 1040x   We welcome your comments about this publication and your suggestions for future editions. Printable tax form 1040x   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Printable tax form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Printable tax form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Printable tax form 1040x   You can send your comments from www. Printable tax form 1040x irs. Printable tax form 1040x gov/formspubs. Printable tax form 1040x Click on “More Information” and then on “Comment on Tax Forms and Publications. Printable tax form 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Printable tax form 1040x Ordering forms and publications. Printable tax form 1040x   Visit www. Printable tax form 1040x irs. Printable tax form 1040x gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Printable tax form 1040x Internal Revenue Service 1201 N. Printable tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Printable tax form 1040x   If you have a tax question, check the information available on IRS. Printable tax form 1040x gov or call 1-800-829-1040. Printable tax form 1040x We cannot answer tax questions sent to either of the above addresses. Printable tax form 1040x Prev  Up  Next   Home   More Online Publications
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Safeguards Program

The Safeguards Program and staff are responsible for ensuring that federal, state and local agencies receiving federal tax information protect it as if the information remained in IRS’s hands.

These agencies and their contractors receiving federal tax information must protect the confidentiality of return information and are periodically reviewed by Safeguards personnel to ensure they meet the safeguarding requirements of IRC 6103(p)(4). These requirements include employee awareness programs, proper disposal, secure storage and computer security among others.

Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies (PDF)
This document contains specific requirements for safeguarding federal tax information. This revision becomes effective on Jan. 1, 2014.

Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies (PDF)
This revision of 1075 became effective on Aug. 24, 2010 and is superceded by the Jan. 1, 2014 version.

Comments and suggestions on the revised Publication 1075 can be forwarded to the safeguards mailbox at: safeguardreports@irs.gov.

Additional Requirements for Publication 1075
Safeguarding requirements may be supplemented or modified between editions of Publication 1075 by guidance issued by the Office of Safeguards.
 

ALERTS

See “Safeguards Alert Memorandums” below for trending security concerns.


Publication 1075

Recommendations on How to Become Compliant with the New Requirements
Given the significant changes in technical safeguards requirements found in Sections 4, 5 and 6, the IRS has some recommendations for agencies to become compliant with the new requirements.

Reporting Requirements
Publication 1075 requires agencies to use approved report templates and to transmit the reports electronically. These reports must be encrypted and submitted to the safeguardreports@irs.gov mailbox.

Reporting Unauthorized Accesses, Disclosures or Data Breaches
Local, state and federal agencies receiving federal tax information must follow the revised provisions of Section 10 of Publication 1075 (PDF) upon discovering a possible improper inspection or disclosure of FTI, including breaches and security incidents. Agencies must contact Treasury Inspector General for Tax Administration and the IRS Office of Safeguards immediately, but no later than 24-hours after identification of a possible issue involving federal tax information. Agencies are not to wait until after their own internal investigation as been conducted.

Contacting TIGTA is critical to expedite the recovery of compromised data and identify potential criminal acts. The IRS Office of Safeguards investigation focuses on identifying processes, procedures or systems within the agency with inadequate security controls which led to the incident.

Internal Inspections Reports
Section 6.3 of Publication 1075, Tax Information Security guidelines for Federal, State and Local Agencies and Entities, requires that agencies receiving federal tax information (FTI) establish a review cycle for internal inspections of headquarters offices and all local/field offices that receive FTI. The Internal Inspections Report – Headquarters Office and Internal Inspections Report – Field Office are for these inspections. 

In addition, these agencies must also include an internal inspection of IT operations, using the Internal Inspections Report – IT Operations. Internal inspections of contractors with access to FTI and any off-site storage facilities must also be completed. All scheduled and completed internal inspections should be provided to the IRS Office of Safeguards on the Internal Inspections Implementation Report.

Safeguards Technical Assistance by Topic
The IRS has recommendations and discussions on various Safeguards Program topics available for agencies to help stay in compliance. These documents may assist with preparation of reports, protecting federal tax information, and knowing the legalities of the Safeguards Program.

IRS Disclosure Awareness Videos
IRS Disclosure Awareness training videos are available for local, state and federal governmental agencies that receive federal tax information (FTI). The IRS Office of Safeguards created videos (with captions in English and Spanish) to help explain several key concepts in protecting the confidentiality of FTI.

References/Related Topics

Physical Security and Disclosure References/Related Topics
Publication 1075 requirements pertaining to the protection of FTI in a physical environment and the disclosure of FTI to other persons are available in the Safeguard Disclosure Security Evaluation Matrix.

Document

Version

Release Date

Safeguard Disclosure Security Evaluation Matrix (SDSEM) (XLS)

3.0

9/12/2012


Safeguards Alert Memorandums
The following resources address recent security trends regarding the protection of FTI.

Document

Version

Release Date

Alert Memo – Multi-factor Authentication Implementation

N/A

6/17/2013

Alert Memo – Protecting FTI On Mainframes with Open Port 23

N/A

6/17/2013


Computer Security Compliance References/Related Topics
The following Computer Security Evaluation Matrix (SCSEM) downloads are available for use in preparing an IT environment that will receive, process, or store FTI.

Document

Version

Release Date

Application – Generic Application SCSEM (XLS)

1.3

9/26/2013

Application – GenTax SCSEM (XLS)

1.3

9/26/2013

Application – Internet Explorer SCSEM (XLS)

1.2

9/26/2013

Database – DB2 SCSEM (XLS)

1.2

2/12/2013

Database – Oracle 11g SCSEM (XLS)

1.1

9/26/2013

Database – Oracle 10g SCSEM (XLS)

1.3

9/26/2013

Database – Oracle 9i SCSEM (XLS)

1.2

2/12/2013

Database – SQL Server 2000 SCSEM (XLS)

1.2

2/12/2013

Database – SQL Server 2005 SCSEM (XLS)

1.2

2/12/2013

Mainframe – ACF2 SCSEM (XLS)

1.3

9/26/2013

Mainframe – i5 OS SCSEM (XLS)

1.3

9/26/2013

Mainframe – RACF SCSEM (XLS)

1.3

9/26/2013

Mainframe – Top Secret SCSEM (XLS)

1.3

9/26/2013

Mainframe – UNISYS SCSEM (XLS)

2.4

9/26/2013

Management, Operational and Technical (MOT) (XLS)

2.0

9/27/2013

MOT Appendix – Data Warehouse SCSEM (XLS)

1.3

2/12/2013

MOT Appendix – Multi-functional Device SCSEM (MFD) (XLS)

2.2

2/12/2013

Network – Cisco IOS SCSEM (XLS)

1.2

9/26/2013

Network – Firewall SCSEM (XLS)

1.2

9/26/2013

Network – Network Assessment SCSEM (XLS)

1.2

9/26/2013

Network – Storage Area Network SCSEM (SAN) (XLS)

1.2

9/26/2013

Network – Virtual Private Network (VPN) SCSEM (XLS)

1.2

9/26/2013

Network – Voice Over Internet Protocol (VoIP) SCSEM (XLS)

1.2

9/26/2013

Network – Wireless Local Area Network (LAN) SCSEM (XLS)

1.2

9/26/2013

Other – Cloud Computing SCSEM (XLS)

1.0

4/1/2013

Other - Oracle Public Sector Revenue Management (PSRM) (formerly Enterprise Taxation and Policy Management (ETPM))

1.1

2/5/2014

Other – Generic Operating System SCSEM (XLS)

1.3

2/12/2013

Other – Mobile Devices SCSEM (XLS)

1.0

4/1/2013

Other – OpenVMS SCSEM (XLS)

1.2

9/26/2013

Other - RSI Revenue Premier

1.0

9/23/2013

Other - Teradata

1.0

9/23/2013

Other – Web Server SCSEM (XLS)

1.3

9/26/2013

UNIX and Linux – Solaris, HP-UX, AIX, Red Hat, SuSE SCSEM (XLS)

1.4

2/12/2013

Virtualization – VMWare ESX 4.x SCSEM (XLS)

1.2

2/12/2013

Virtualization – VMWare ESXi 5.x SCSEM (XLS)

1.1

3/7/2013

Microsoft Windows 7 SCSEM (XLS)

1.2

2/12/2013

Microsoft Windows Server 2003 SCSEM (XLS)

1.2

2/12/2013

Microsoft Windows Server 2008 and 2008 R2 SCSEM (XLS)

1.2

2/12/2013

Microsoft Windows Vista SCSEM (XLS)

1.2

2/12/2013

Microsoft Windows XP SCSEM (XLS)

1.2

2/12/2013

 

Page Last Reviewed or Updated: 25-Mar-2014

The Printable Tax Form 1040x

Printable tax form 1040x Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Printable tax form 1040x Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Printable tax form 1040x Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Printable tax form 1040x Vea la Tabla V que aparece a continuación. Printable tax form 1040x Tabla V. Printable tax form 1040x Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Printable tax form 1040x SI busca más información sobre la deducción por. Printable tax form 1040x . Printable tax form 1040x . Printable tax form 1040x ENTONCES vea. Printable tax form 1040x . Printable tax form 1040x . Printable tax form 1040x Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Printable tax form 1040x Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Printable tax form 1040x Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Printable tax form 1040x Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Printable tax form 1040x Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Printable tax form 1040x Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Printable tax form 1040x Multa por retiro prematuro de ahorros el capítulo 7 . Printable tax form 1040x Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Printable tax form 1040x Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Printable tax form 1040x Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Printable tax form 1040x Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Printable tax form 1040x Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Printable tax form 1040x Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Printable tax form 1040x S. Printable tax form 1040x Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Printable tax form 1040x Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Printable tax form 1040x Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Printable tax form 1040x Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Printable tax form 1040x Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Printable tax form 1040x Table of Contents 17. Printable tax form 1040x   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Printable tax form 1040x   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Printable tax form 1040x Documento (instrumento) de divorcio o separación judicial. Printable tax form 1040x Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Printable tax form 1040x Impuestos y seguro. Printable tax form 1040x Otros pagos a terceros. Printable tax form 1040x Documentos Firmados Después de 1984Pagos a terceros. Printable tax form 1040x Excepción. Printable tax form 1040x Pagos sustitutivos. Printable tax form 1040x Específicamente designado como pensión para hijos menores. Printable tax form 1040x Contingencia relacionada con su hijo. Printable tax form 1040x Pago claramente asociado con una contingencia. Printable tax form 1040x Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Printable tax form 1040x   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications