Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Tax Forms 1040

Free Tax Filing For Low IncomeFree State And Federal Tax Filing TurbotaxMi 1040xHow To File Amended 2012 Tax ReturnTurbo Tax 1040nrCompleted 1040x ExampleMyfreetaxes OrgState Tax Forms FreeFree TaxWhere Can I Efile My State Taxes For FreeTurbotax Login Tax Return 2012How To File Back TaxHow Do I File Taxes For 2011Free Online State Taxes1040ez Free File OnlineTurbotax Military Discount1040 Ez 2011 Tax Form1040ez Worksheet Line 5File My State Taxes For FreeHrblock MilitaryFile Free Federal And State Taxes1040x For 2009H&r Block Online Filing1040nr Form 20121040 Ez Form 2013Free Turbo Tax For Low IncomeFree File Fillable Forms 2012Free Tax Usa Coupon CodeFile Taxes OnlineFile 2005 Taxes Online Free2007 Tax ReturnsIrs Gov Form 10401040z Tax FormE File Tax Returns2010 1040xFree E File Form 4868Standard Deduction For Form 1040Filing Back Taxes On TurbotaxTax ReturnTax Filing Tips

Tax Forms 1040

Tax forms 1040 Index A Accounting methods, Accounting Methods Accrual method, Accrual method. Tax forms 1040 Change in accounting method Section 481(a) adjustment. Tax forms 1040 , Change in accounting method. Tax forms 1040 Mark-to-market accounting method, Mark-to-market accounting method. Tax forms 1040 Nonaccrual experience method, Nonaccrual experience method. Tax forms 1040 Percentage of completion method, Percentage of completion method. Tax forms 1040 Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. Tax forms 1040 Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. Tax forms 1040 Closely held corporations:, Closely held corporations. Tax forms 1040 Comments, Comments and suggestions. Tax forms 1040 Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. Tax forms 1040 , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). Tax forms 1040 Electronic filing, Electronic filing. Tax forms 1040 Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. Tax forms 1040 1099–DIV, Form 1099-DIV. Tax forms 1040 1118, Credits 1120, Which form to file. Tax forms 1040 1120-W, How to figure each required installment. Tax forms 1040 1120X, Refunds. Tax forms 1040 , NOL carryback. Tax forms 1040 1138, Carryback expected. Tax forms 1040 1139, Refunds. Tax forms 1040 , NOL carryback. Tax forms 1040 2220, Form 2220. Tax forms 1040 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. Tax forms 1040 5452, Form 5452. Tax forms 1040 7004, Extension of time to file. Tax forms 1040 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. Tax forms 1040 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. Tax forms 1040 Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. Tax forms 1040 Penalties Other, Other penalties. Tax forms 1040 Trust fund recovery, Trust fund recovery penalty. Tax forms 1040 Penalties: Estimated tax, Underpayment penalty. Tax forms 1040 Late filing of return, Late filing of return. Tax forms 1040 Late payment of tax, Late payment of tax. Tax forms 1040 Personal service corporation: Figuring tax, Qualified personal service corporation. Tax forms 1040 Personal service corporations:, Personal service corporations. Tax forms 1040 Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. Tax forms 1040 T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. Tax forms 1040 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
Español

Substance Abuse and Mental Health Services Administration

Through grants and research, the Substance Abuse and Mental Health Services Administration works to improve substance abuse and mental health treatment services to those who are most in need of them.

Contact the Agency or Department

Website: Substance Abuse and Mental Health Services Administration

E-mail:

Address: SAMHSA Health Information Network
P.O. Box 2345

Rockville, MD 20847-2345

Toll-free: (877) 726-4727(800) 273-8255 (Suicide Prevention Lifeline)

TTY: (800) 487-4889

The Tax Forms 1040

Tax forms 1040 Publication 939 - Introductory Material Table of Contents What's New Future developments. Tax forms 1040 IntroductionSimplified Method. Tax forms 1040 Ordering forms and publications. Tax forms 1040 Tax questions. Tax forms 1040 Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Tax forms 1040 For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Tax forms 1040 Future developments. Tax forms 1040 For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. Tax forms 1040 IRS. Tax forms 1040 gov/pub939. Tax forms 1040 Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. Tax forms 1040 Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. Tax forms 1040 What is the General Rule. Tax forms 1040   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. Tax forms 1040 The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. Tax forms 1040 Who must use the General Rule. Tax forms 1040   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. Tax forms 1040 If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. Tax forms 1040 This choice is irrevocable and applied to all later annuity payments. Tax forms 1040 The following are qualified plans. Tax forms 1040 A qualified employee plan. Tax forms 1040 A qualified employee annuity. Tax forms 1040 A tax-sheltered annuity (TSA) plan or contract. Tax forms 1040 Simplified Method. Tax forms 1040   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. Tax forms 1040 This method is described in Publication 575, Pension and Annuity Income. Tax forms 1040   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. Tax forms 1040 Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). Tax forms 1040 For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. Tax forms 1040 Topics not covered in this publication. Tax forms 1040   Certain topics related to pensions and annuities are not covered in this publication. Tax forms 1040 They include: Simplified Method. Tax forms 1040 This method is covered in Publication 575. Tax forms 1040 That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). Tax forms 1040 Individual retirement arrangements (IRAs). Tax forms 1040 Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). Tax forms 1040 Life insurance payments. Tax forms 1040 If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. Tax forms 1040 Help from IRS. Tax forms 1040   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. Tax forms 1040 For information on this service, see Requesting a Ruling on Taxation of Annuity , later. Tax forms 1040 Comments and suggestions. Tax forms 1040   We welcome your comments about this publication and your suggestions for future editions. Tax forms 1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms 1040   You can send your comments from www. Tax forms 1040 irs. Tax forms 1040 gov/formspubs/. Tax forms 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax forms 1040   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. Tax forms 1040 Ordering forms and publications. Tax forms 1040   Visit www. Tax forms 1040 irs. Tax forms 1040 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. Tax forms 1040 Internal Revenue Service 1201 N. Tax forms 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms 1040   If you have a tax question, check the information available on IRS. Tax forms 1040 gov or call 1-800-829-1040. Tax forms 1040 We cannot answer tax questions sent to either of the above addresses. Tax forms 1040 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. Tax forms 1040 S. Tax forms 1040 Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax forms 1040 See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Tax forms 1040 Prev  Up  Next   Home   More Online Publications