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Where Can I File My 2011 Taxes Online For Free

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Where Can I File My 2011 Taxes Online For Free

Where can i file my 2011 taxes online for free Index A Activities not for profit, Hobby Expenses Adjustments to gross income Armed forces reservists' travel expenses, Armed Forces reservists traveling more than 100 miles from home. Where can i file my 2011 taxes online for free Performing artists, Performing Artists State or local government officials paid on fee basis, Officials Paid on a Fee Basis Unlawful discrimination claims, Unlawful discrimination claims. Where can i file my 2011 taxes online for free Administrative fees IRA trustees, Trustee's Administrative Fees for IRA Adoption expenses, Adoption Expenses Amortizable bond premium, Amortizable Premium on Taxable Bonds, More information. Where can i file my 2011 taxes online for free Appraisal fees, Appraisal Fees Armed forces Military uniforms, Military uniforms. Where can i file my 2011 taxes online for free Reservists, travel expenses, Armed Forces reservists traveling more than 100 miles from home. Where can i file my 2011 taxes online for free Assistance (see Tax help) B Bad debts, Business Bad Debt Bank accounts Check-writing fees, Check-Writing Fees on Personal Account Losses on deposits, Loss on Deposits Bonds Amortizable premium, Amortizable Premium on Taxable Bonds Breach of contract Damages, Damages for Breach of Employment Contract Bribes, List of Nondeductible Expenses Burial expenses, List of Nondeductible Expenses Business expenses (see Employee business expenses) Business gifts, Gift expenses. Where can i file my 2011 taxes online for free C Campaign contributions, Lobbying and political activities. Where can i file my 2011 taxes online for free , Political Contributions Campaign expenses, Campaign Expenses Capital expenditures, Capital Expenses Casualty losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Cell phones, Depreciation on Computers Chambers of Commerce dues, Lobbying and political activities. 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Where can i file my 2011 taxes online for free D Damages Breach of employment contract, Damages for Breach of Employment Contract Deposits Losses on, Loss on Deposits Depreciation Computers, Depreciation on Computers, Depreciation on Home Computer, Excess Deductions of an Estate Disabilities, persons with Work-related expenses, Impairment-Related Work Expenses Dividends Fees to collect, Fees To Collect Interest and Dividends Service charges on reinvestment plans, Service Charges on Dividend Reinvestment Plans Dues, Dues to Chambers of Commerce and Professional Societies (see also Expenses) (see also Fees) Chambers of Commerce, Dues to Chambers of Commerce and Professional Societies Club, Club Dues Lobbying, Dues used for lobbying. Where can i file my 2011 taxes online for free Professional societies, Dues to Chambers of Commerce and Professional Societies Union, Union Dues and Expenses E Education, Educator Expenses, Education Expenses During Unemployment Education expenses, Work-Related Education, More information. Where can i file my 2011 taxes online for free Employee business expenses Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Where can i file my 2011 taxes online for free Performing artists, Performing Artists Unreimbursed, Unreimbursed Employee Expenses Employment Agency fees, Employment and outplacement agency fees. Where can i file my 2011 taxes online for free Breach of contract, Damages for Breach of Employment Contract Entertainers and musicians (see Performing artists) Entertainment expenses, Meals and entertainment. Where can i file my 2011 taxes online for free Estates Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Expenses, Dues to Chambers of Commerce and Professional Societies, Education Expenses During Unemployment (see also Dues) (see also Fees) Adoption, Adoption Expenses Campaign, Campaign Expenses Capital, Capital Expenses Commuting, Commuting Expenses Education Work-related, Work-Related Education Educator, Educator Expenses Qualified, Qualified expenses. Where can i file my 2011 taxes online for free Educator Expenses, Eligible educator. Where can i file my 2011 taxes online for free Employee business (see Employee business expenses) Entertainment, Meals and entertainment. Where can i file my 2011 taxes online for free Funeral and burial, List of Nondeductible Expenses Gifts, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging, Gift expenses. Where can i file my 2011 taxes online for free Health spa, Health Spa Expenses Hobby, Hobby Expenses Home office, Home Office Impairment-related, Impairment-Related Work Expenses Investment, Investment Fees and Expenses, Investment-Related Seminars Job search, Job Search Expenses Legal (see Legal expenses) Local lodging, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Meals, Meals and entertainment. Where can i file my 2011 taxes online for free , Lunches With Co-workers Meals and entertainment, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Nondeductible, Nondeductible Expenses Over limit, educator, Educator expenses over limit. Where can i file my 2011 taxes online for free Personal, Nondeductible Expenses Production of income, Other Expenses Professional promotion, Professional Reputation Tax-exempt income, Tax-Exempt Income Expenses Travel and transportation, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Travel as education, Travel as education. Where can i file my 2011 taxes online for free F Federal estate tax, Federal Estate Tax on Income in Respect of a Decedent Fees, Dues to Chambers of Commerce and Professional Societies (see also Dues) (see also Expenses) Appraisal, Appraisal Fees Check-writing, Check-Writing Fees on Personal Account Employment and outplacement agency, Employment and outplacement agency fees. Where can i file my 2011 taxes online for free Investment, Fees To Collect Interest and Dividends, Investment Fees and Expenses IRA trustee, Trustee's Administrative Fees for IRA Legal (see Legal expenses) License, Licenses and Regulatory Fees Professional accreditation, Professional Accreditation Fees Fines, Fines or Penalties Form 2106 Employee business expenses, Form 2106 and Form 2106-EZ. Where can i file my 2011 taxes online for free Form 2106-EZ Employee business expenses, Form 2106 and Form 2106-EZ. Where can i file my 2011 taxes online for free Form 4562 Depreciation and amortization, Reporting your depreciation deduction. Where can i file my 2011 taxes online for free , Depreciation. Where can i file my 2011 taxes online for free , Computer used in a home office. Where can i file my 2011 taxes online for free Free tax services, Free help with your tax return. Where can i file my 2011 taxes online for free Funeral expenses, List of Nondeductible Expenses G Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Government employees Federal criminal investigation and prosecution travel expenses, Federal crime investigation and prosecution. Where can i file my 2011 taxes online for free State or local government officials paid on fee basis, Officials Paid on a Fee Basis H Health spa, Health Spa Expenses Help (see Tax help) Hobbies, Hobby Expenses Home Security system, Home Security System Telephone service, Residential Telephone Service Home office Computers, Computer used in a home office. Where can i file my 2011 taxes online for free Expenses, Home Office Principal place of business, Principal place of business. Where can i file my 2011 taxes online for free Travel and transportation expenses, Home office. Where can i file my 2011 taxes online for free I Impairment-related work expenses, Impairment-Related Work Expenses Income aid payment, Repayment of Income Aid Payment Income in respect of decedent Estate tax, Federal Estate Tax on Income in Respect of a Decedent Individual retirement arrangements (IRAs) Trustees' fees, Trustee's Administrative Fees for IRA Insurance Business liability, Business Liability Insurance Life insurance, Life Insurance Premiums Malpractice, Unreimbursed Employee Expenses Personal disability, List of Nondeductible Expenses Interest income Fees to collect, Fees To Collect Interest and Dividends Investments Annuity, unrecovered investment in, Unrecovered Investment in Annuity Deposits, losses on, Loss on Deposits Fees and expenses, Investment Fees and Expenses Seminars, Investment-Related Seminars Itemized deductions Deductions not subject to 2% limit, Deductions Not Subject to the 2% Limit Deductions subject to 2% limit, Introduction, Deductions Subject to the 2% Limit How to report, How To Report J Job search, Job Search Expenses, Travel and transportation expenses. Where can i file my 2011 taxes online for free K Kickbacks, List of Nondeductible Expenses L Legal expenses Job-related, Legal Fees Personal, Personal Legal Expenses Political campaigns, Legal fees. Where can i file my 2011 taxes online for free Production of income, Legal Expenses Unlawful discrimination claims, Legal Expenses Licenses Fees, Licenses and Regulatory Fees Life insurance, Life Insurance Premiums Lobbying, Lobbying and political activities. Where can i file my 2011 taxes online for free , Lobbying Expenses, Exceptions. Where can i file my 2011 taxes online for free Local transportation, Local transportation expenses. Where can i file my 2011 taxes online for free Losses Casualties and thefts, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Deposits, Loss on Deposits Gambling, Gambling Losses Up to the Amount of Gambling Winnings IRA, Loss on IRA Mislaid cash or property, Lost or Mislaid Cash or Property Partnership, Loss From Other Activities From Schedule K-1 (Form 1065-B), Box 2 Roth IRA, Loss on IRA M Mail carriers, rural, Rural Mail Carriers' Vehicle Expenses Malpractice insurance, Unreimbursed Employee Expenses Meal and lodging expenses, Meals and entertainment. Where can i file my 2011 taxes online for free Lunches with coworkers, Lunches With Co-workers Working late, Meals While Working Late Medical examinations, Unreimbursed Employee Expenses Mileage rate, What's New Missing children, photographs of, Reminders Mutual funds Indirect deductions, Indirect Deductions of Pass-Through Entities N Nondeductible expenses, Nondeductible Expenses, Wristwatches Not-for-profit activities, Hobby Expenses O Occupational taxes, Occupational Taxes Office Home (see Home office) Rent, Clerical Help and Office Rent Outplacement agency fees, Employment and outplacement agency fees. Where can i file my 2011 taxes online for free P Partnerships Indirect deductions, Indirect Deductions of Pass-Through Entities Pass-through entities, Indirect Deductions of Pass-Through Entities Passport expense, Unreimbursed Employee Expenses Penalties, Fines or Penalties Performing artists, Performing Artists Work clothes, Work Clothes and Uniforms Personal expenses, Nondeductible Expenses, Wristwatches Political contributions, Lobbying and political activities. Where can i file my 2011 taxes online for free , Political Contributions Campaign expenses, Campaign Expenses Ponzi-type investment schemes, Losses From Ponzi-type Investment Schemes Postal workers, Rural Mail Carriers' Vehicle Expenses Production of income expenses, Other Expenses, Loss on IRA Professional accreditation fees, Professional Accreditation Fees Professional journals, Unreimbursed Employee Expenses Professional reputation and marketing, Professional Reputation Professional societies dues, Lobbying and political activities. Where can i file my 2011 taxes online for free Prosecution travel expenses, Federal crime investigation and prosecution. Where can i file my 2011 taxes online for free Protective clothing, Protective clothing. Where can i file my 2011 taxes online for free Publications (see Tax help) R Recordkeeping requirements Computer used for home and business, Depreciation on Computers Deductions, to verify, Introduction Gambling winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Home office, Home Office Relief fund contributions, Relief Fund Contributions Rent Office, Clerical Help and Office Rent Safe deposit box, Safe Deposit Box Rent Repayments Claim of right, Repayments Under Claim of Right Income, Repayments of Income Income aid payments, Unreimbursed Employee Expenses Social Security benefits, Repayments of Social Security Benefits Reporting requirements Armed Forces reservists, Armed Forces reservists. Where can i file my 2011 taxes online for free Computer used in a home office, Computer used in a home office. Where can i file my 2011 taxes online for free Depreciation, Depreciation. Where can i file my 2011 taxes online for free Form 2106 and Form 2106-EZ, Form 2106 and Form 2106-EZ. Where can i file my 2011 taxes online for free Impairment-related work expenses, Impairment-related work expenses. Where can i file my 2011 taxes online for free Itemized deductions, How To Report Tax preparation fees, Tax preparation fees. Where can i file my 2011 taxes online for free Research expenses, Research Expenses of a College Professor Résumé, Résumé. Where can i file my 2011 taxes online for free Rural mail carriers, Rural Mail Carriers' Vehicle Expenses S S corporations Indirect deductions, Indirect Deductions of Pass-Through Entities Safe deposit box, Safe Deposit Box Rent Security systems, home, Home Security System Seminars, investment-related, Investment-Related Seminars Service charges on dividend reinvestment plans, Service Charges on Dividend Reinvestment Plans Social Security repayments, Repayments of Social Security Benefits State or local governments Officials paid on fee basis, Officials Paid on a Fee Basis Stockholders' meeting expenses, Stockholders' Meetings T Tax help, How To Get Tax Help Tax-exempt income expenses, Tax-Exempt Income Expenses Taxes Estate tax, Federal Estate Tax on Income in Respect of a Decedent Occupational, Occupational Taxes Telephones Cell phone, Depreciation on Computers Residential service, Residential Telephone Service Theft losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Tools, Tools Used in Your Work Travel and transportation expenses, Local lodging. Where can i file my 2011 taxes online for free , Additional information. Where can i file my 2011 taxes online for free Another individual, paid by taxpayer, Travel Expenses for Another Individual Armed forces reservists, Armed Forces reservists traveling more than 100 miles from home. Where can i file my 2011 taxes online for free Commuting, Commuting Expenses Criminal investigations and prosecutions, Federal crime investigation and prosecution. Where can i file my 2011 taxes online for free Education, Travel as education. Where can i file my 2011 taxes online for free Indefinite work assignments, Indefinite work assignment. Where can i file my 2011 taxes online for free Job search, Travel and transportation expenses. Where can i file my 2011 taxes online for free Local transportation, Local transportation expenses. Where can i file my 2011 taxes online for free Research, Research Expenses of a College Professor Temporary work assignments, Temporary work assignment. Where can i file my 2011 taxes online for free Trustees IRA administrative fees, Trustee's Administrative Fees for IRA TTY/TDD information, How To Get Tax Help U Unemployment and education expenses, Education Expenses During Unemployment Unemployment benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions Uniforms, military, Military uniforms. Where can i file my 2011 taxes online for free Union dues, Union Dues and Expenses Unreimbursed employee expenses, Unreimbursed Employee Expenses, Military uniforms. Where can i file my 2011 taxes online for free W Wagering winnings and losses, Gambling Losses Up to the Amount of Gambling Winnings Work Clothes and uniforms, Work Clothes and Uniforms Impairment-related expenses, Impairment-Related Work Expenses Supplies, Unreimbursed Employee Expenses Tools, Unreimbursed Employee Expenses, Tools Used in Your Work Travel and transportation expenses, Travel, Transportation, Meals, Entertainment, Gifts, and Local Lodging Wristwatches, List of Nondeductible Expenses, Wristwatches Prev  Up     Home   More Online Publications
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Tax Code, Regulations and Official Guidance

Internal Revenue Code |   Treasury (Tax) Regulations    |    Other Official Guidance

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

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Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.

CAUTION.  The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress.  However, this version is only current through the 1st Session of the 112th Congress convened in 2011.  Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.

Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.  At a minimum, please do not be misled by the false interpretations of the IRC promoted by the purveyors of anti-tax law evasion schemes.

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Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

Table of contents Retrieve most current version by Treas. Reg. § Execute full text search of the most current edition of 26 C.F.R.
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Note: Regulatory materials retrieved via the above functions are from the most current edition of 26 C.F.R. published by the Government Printing Office (GPO).  To view or search other editions of 26 C.F.R., see the table of available CFR titles provided by GPO Access.

The IRS publishes a list of the official documents explaining any changes to the Treasury regulations retrieved from the above resources, or to announce the issuance of any proposed or temporary ones:

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Other Official Tax Guidance

In addition to participating in the promulgation of Treasury (Tax) Regulations, the IRS publishes a regular series of other forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. See Understanding IRS Guidance - A Brief Primer  for more information about official IRS guidance versus non-precedential rulings or advice.

The authoritative instrument for the distribution of all forms of official IRS tax guidance is the Internal Revenue Bulletin (IRB), a weekly collection of these and other items of general interest to the tax professional community.

Complete IRB publication in a printer friendly PDF format
(from I.R.B. 1996-1 to present)
Individual IRB articles in the HTML format
(from I.R.B. 2003-27 to present)

   Browse the master list of Internal Revenue Bulletins published in the PDF format;

   Browse the master list of Internal Revenue Bulletins published in the HTML format;

Note: The IRB materials retrieved from the above resources are provided by IRS Media and Publications.

The IRS frequently releases individual items in advance of their publication in the IRB.  See the Advance Notice for Tax Professionals page for more information about the "early drop" of these items.  And if you'd like to receive automated email notifications about these items, please feel free to subscribe to our IRS GuideWire service.

Finally, see the Applicable Federal Rates (AFR) page for a series of revenue rulings providing certain prescribed rates for federal income tax purposes.  These AFR revenue rulings are always released before they are officially published in the IRB.

PLEASE NOTERulings and procedures reported in the IRB do not have the force and effect of Treasury tax regulations, but they may be used as precedents. In contrast, any documents not published in the IRB cannot be relied on, used, or cited as precedents in the disposition of other cases.

In applying rulings and procedures published in the IRB, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered.  In addition, all parties are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

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Page Last Reviewed or Updated: 24-Feb-2014

The Where Can I File My 2011 Taxes Online For Free

Where can i file my 2011 taxes online for free 4. Where can i file my 2011 taxes online for free   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Where can i file my 2011 taxes online for free You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Where can i file my 2011 taxes online for free If you have a choice, you should use the method that gives you the lower tax. Where can i file my 2011 taxes online for free Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Where can i file my 2011 taxes online for free Generally, the standard deduction amounts are adjusted each year for inflation. Where can i file my 2011 taxes online for free In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Where can i file my 2011 taxes online for free Persons not eligible for the standard deduction. Where can i file my 2011 taxes online for free   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Where can i file my 2011 taxes online for free You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Where can i file my 2011 taxes online for free   If you are a nonresident alien who is married to a U. Where can i file my 2011 taxes online for free S. Where can i file my 2011 taxes online for free citizen or resident alien at the end of the year, you can choose to be treated as a U. Where can i file my 2011 taxes online for free S. Where can i file my 2011 taxes online for free resident. Where can i file my 2011 taxes online for free See Publication 519, U. Where can i file my 2011 taxes online for free S. Where can i file my 2011 taxes online for free Tax Guide for Aliens. Where can i file my 2011 taxes online for free If you make this choice, you can take the standard deduction. Where can i file my 2011 taxes online for free Decedent's final return. Where can i file my 2011 taxes online for free   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Where can i file my 2011 taxes online for free However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Where can i file my 2011 taxes online for free Higher standard deduction for age (65 or older). Where can i file my 2011 taxes online for free   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Where can i file my 2011 taxes online for free You are considered age 65 on the day before your 65th birthday. Where can i file my 2011 taxes online for free Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Where can i file my 2011 taxes online for free Higher standard deduction for blindness. Where can i file my 2011 taxes online for free   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Where can i file my 2011 taxes online for free You qualify for this benefit if you are totally or partly blind. Where can i file my 2011 taxes online for free Not totally blind. Where can i file my 2011 taxes online for free   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Where can i file my 2011 taxes online for free   If your eye condition will never improve beyond these limits, the statement should include this fact. Where can i file my 2011 taxes online for free You must keep the statement in your records. Where can i file my 2011 taxes online for free   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Where can i file my 2011 taxes online for free Spouse 65 or older or blind. Where can i file my 2011 taxes online for free   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Where can i file my 2011 taxes online for free    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Where can i file my 2011 taxes online for free Example. Where can i file my 2011 taxes online for free This example illustrates how to determine your standard deduction using Worksheet 4-1. Where can i file my 2011 taxes online for free Bill and Lisa are filing a joint return for 2013. Where can i file my 2011 taxes online for free Both are over age 65. Where can i file my 2011 taxes online for free Neither is blind, and neither can be claimed as a dependent. Where can i file my 2011 taxes online for free They do not itemize deductions, so they use Worksheet 4-1. Where can i file my 2011 taxes online for free Because they are married filing jointly, they enter $12,200 on line 1. Where can i file my 2011 taxes online for free They check the “No” box on line 2, so they also enter $12,200 on line 4. Where can i file my 2011 taxes online for free Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Where can i file my 2011 taxes online for free They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Where can i file my 2011 taxes online for free Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Where can i file my 2011 taxes online for free However, the standard deduction may be higher if the individual is 65 or older or blind. Where can i file my 2011 taxes online for free If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Where can i file my 2011 taxes online for free Worksheet 4-1. Where can i file my 2011 taxes online for free 2013 Standard Deduction Worksheet Caution. Where can i file my 2011 taxes online for free If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Where can i file my 2011 taxes online for free If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Where can i file my 2011 taxes online for free Put the total number of boxes checked in box c and go to line 1. Where can i file my 2011 taxes online for free a. Where can i file my 2011 taxes online for free You   Born before  January 2, 1949     Blind b. Where can i file my 2011 taxes online for free Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Where can i file my 2011 taxes online for free Total boxes checked             1. Where can i file my 2011 taxes online for free Enter the amount shown below for your filing status. Where can i file my 2011 taxes online for free               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Where can i file my 2011 taxes online for free           2. Where can i file my 2011 taxes online for free Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Where can i file my 2011 taxes online for free Skip line 3; enter the amount from line 1 on line 4. Where can i file my 2011 taxes online for free   Yes. Where can i file my 2011 taxes online for free Go to line 3. Where can i file my 2011 taxes online for free         3. Where can i file my 2011 taxes online for free Is your earned income* more than $650?               Yes. Where can i file my 2011 taxes online for free Add $350 to your earned income. Where can i file my 2011 taxes online for free Enter the total   3. Where can i file my 2011 taxes online for free         No. Where can i file my 2011 taxes online for free Enter $1,000 4. Where can i file my 2011 taxes online for free Enter the smaller of line 1 or line 3 4. Where can i file my 2011 taxes online for free   5. Where can i file my 2011 taxes online for free If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Where can i file my 2011 taxes online for free Enter the result here. Where can i file my 2011 taxes online for free Otherwise, enter -0- 5. Where can i file my 2011 taxes online for free   6. Where can i file my 2011 taxes online for free Add lines 4 and 5. Where can i file my 2011 taxes online for free This is your standard deduction for 2013. Where can i file my 2011 taxes online for free 6. Where can i file my 2011 taxes online for free   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Where can i file my 2011 taxes online for free It also includes any amount received as a scholarship that you must include in your income. Where can i file my 2011 taxes online for free Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Where can i file my 2011 taxes online for free Itemized Deductions Some individuals should itemize their deductions because it will save them money. Where can i file my 2011 taxes online for free Others should itemize because they do not qualify for the standard deduction. Where can i file my 2011 taxes online for free See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Where can i file my 2011 taxes online for free You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Where can i file my 2011 taxes online for free For more information, see Overall limitation, later. Where can i file my 2011 taxes online for free Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Where can i file my 2011 taxes online for free You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Where can i file my 2011 taxes online for free 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Where can i file my 2011 taxes online for free See the Schedule A (Form 1040) instructions for more information. Where can i file my 2011 taxes online for free Overall limitation. Where can i file my 2011 taxes online for free   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Where can i file my 2011 taxes online for free  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Where can i file my 2011 taxes online for free Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Where can i file my 2011 taxes online for free Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Where can i file my 2011 taxes online for free For more information, see the following discussions of selected items, which are presented in alphabetical order. Where can i file my 2011 taxes online for free A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Where can i file my 2011 taxes online for free Table 4-1. Where can i file my 2011 taxes online for free Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Where can i file my 2011 taxes online for free ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Where can i file my 2011 taxes online for free ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Where can i file my 2011 taxes online for free Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Where can i file my 2011 taxes online for free Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Where can i file my 2011 taxes online for free 5% of your adjusted gross income if you or your spouse is age 65 or older). Where can i file my 2011 taxes online for free What to include. Where can i file my 2011 taxes online for free   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Where can i file my 2011 taxes online for free If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Where can i file my 2011 taxes online for free If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Where can i file my 2011 taxes online for free You can include medical expenses you charge to your credit card in the year the charge is made. Where can i file my 2011 taxes online for free It does not matter when you actually pay the amount charged. Where can i file my 2011 taxes online for free Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Where can i file my 2011 taxes online for free Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Where can i file my 2011 taxes online for free Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Where can i file my 2011 taxes online for free Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Where can i file my 2011 taxes online for free Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Where can i file my 2011 taxes online for free Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Where can i file my 2011 taxes online for free This is a personal expense that is not deductible. Where can i file my 2011 taxes online for free However, you may be able to include certain expenses paid to a person providing nursing-type services. Where can i file my 2011 taxes online for free For more information, see Nursing Services , later. Where can i file my 2011 taxes online for free Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Where can i file my 2011 taxes online for free For more information, see Qualified long-term care services under Long-Term Care, later. Where can i file my 2011 taxes online for free Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Where can i file my 2011 taxes online for free This includes amounts paid for meals and lodging. Where can i file my 2011 taxes online for free Also, see Meals and Lodging , later. Where can i file my 2011 taxes online for free Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Where can i file my 2011 taxes online for free Qualified long-term care services. Where can i file my 2011 taxes online for free   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Where can i file my 2011 taxes online for free Chronically ill individual. Where can i file my 2011 taxes online for free    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Where can i file my 2011 taxes online for free He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Where can i file my 2011 taxes online for free Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Where can i file my 2011 taxes online for free He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Where can i file my 2011 taxes online for free Maintenance and personal care services. Where can i file my 2011 taxes online for free    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Where can i file my 2011 taxes online for free Qualified long-term care insurance contracts. Where can i file my 2011 taxes online for free   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Where can i file my 2011 taxes online for free The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Where can i file my 2011 taxes online for free   The amount of qualified long-term care premiums you can include is limited. Where can i file my 2011 taxes online for free You can include the following as medical expenses on Schedule A (Form 1040). Where can i file my 2011 taxes online for free Qualified long-term care premiums up to the following amounts. Where can i file my 2011 taxes online for free Age 40 or under – $360. Where can i file my 2011 taxes online for free Age 41 to 50 – $680. Where can i file my 2011 taxes online for free Age 51 to 60 – $1,360. Where can i file my 2011 taxes online for free Age 61 to 70 – $3,640. Where can i file my 2011 taxes online for free Age 71 or over – $4,550. Where can i file my 2011 taxes online for free Unreimbursed expenses for qualified long-term care services. Where can i file my 2011 taxes online for free Note. Where can i file my 2011 taxes online for free The limit on premiums is for each person. Where can i file my 2011 taxes online for free Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Where can i file my 2011 taxes online for free You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Where can i file my 2011 taxes online for free You can include the cost of such lodging while away from home if all of the following requirements are met. Where can i file my 2011 taxes online for free The lodging is primarily for, and essential to, medical care. Where can i file my 2011 taxes online for free The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Where can i file my 2011 taxes online for free The lodging is not lavish or extravagant under the circumstances. Where can i file my 2011 taxes online for free There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Where can i file my 2011 taxes online for free The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Where can i file my 2011 taxes online for free You can include lodging for a person traveling with the person receiving the medical care. Where can i file my 2011 taxes online for free For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Where can i file my 2011 taxes online for free (Meals are not included. Where can i file my 2011 taxes online for free ) Nursing home. Where can i file my 2011 taxes online for free   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Where can i file my 2011 taxes online for free This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Where can i file my 2011 taxes online for free   Do not include the cost of meals and lodging if the reason for being in the home is personal. Where can i file my 2011 taxes online for free However, you can include in medical expenses the part of the cost that is for medical or nursing care. Where can i file my 2011 taxes online for free Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Where can i file my 2011 taxes online for free Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Where can i file my 2011 taxes online for free If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Where can i file my 2011 taxes online for free The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Where can i file my 2011 taxes online for free Medicare Part A. Where can i file my 2011 taxes online for free   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Where can i file my 2011 taxes online for free The payroll tax paid for Medicare Part A is not a medical expense. Where can i file my 2011 taxes online for free If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Where can i file my 2011 taxes online for free In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Where can i file my 2011 taxes online for free Medicare Part B. Where can i file my 2011 taxes online for free   Medicare Part B is a supplemental medical insurance. Where can i file my 2011 taxes online for free Premiums you pay for Medicare Part B are a medical expense. Where can i file my 2011 taxes online for free If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Where can i file my 2011 taxes online for free If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Where can i file my 2011 taxes online for free SSA. Where can i file my 2011 taxes online for free gov, to find out your premium. Where can i file my 2011 taxes online for free Medicare Part D. Where can i file my 2011 taxes online for free   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Where can i file my 2011 taxes online for free You can include as a medical expense premiums you pay for Medicare Part D. Where can i file my 2011 taxes online for free Prepaid insurance premiums. Where can i file my 2011 taxes online for free   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Where can i file my 2011 taxes online for free Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Where can i file my 2011 taxes online for free A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Where can i file my 2011 taxes online for free You can also include amounts you pay for insulin. Where can i file my 2011 taxes online for free Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Where can i file my 2011 taxes online for free Imported medicines and drugs. Where can i file my 2011 taxes online for free   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Where can i file my 2011 taxes online for free Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Where can i file my 2011 taxes online for free The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Where can i file my 2011 taxes online for free This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Where can i file my 2011 taxes online for free These services can be provided in your home or another care facility. Where can i file my 2011 taxes online for free Generally, only the amount spent for nursing services is a medical expense. Where can i file my 2011 taxes online for free If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Where can i file my 2011 taxes online for free However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Where can i file my 2011 taxes online for free See Maintenance and personal care services under Qualified long-term care services, earlier. Where can i file my 2011 taxes online for free Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Where can i file my 2011 taxes online for free See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Where can i file my 2011 taxes online for free You can also include in medical expenses part of the amount you pay for that attendant's meals. Where can i file my 2011 taxes online for free Divide the food expense among the household members to find the cost of the attendant's food. Where can i file my 2011 taxes online for free Then divide that cost in the same manner as in the preceding paragraph. Where can i file my 2011 taxes online for free If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Where can i file my 2011 taxes online for free This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Where can i file my 2011 taxes online for free Employment taxes. Where can i file my 2011 taxes online for free   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Where can i file my 2011 taxes online for free If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Where can i file my 2011 taxes online for free For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Where can i file my 2011 taxes online for free Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Where can i file my 2011 taxes online for free Car expenses. Where can i file my 2011 taxes online for free    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Where can i file my 2011 taxes online for free You cannot include depreciation, insurance, general repair, or maintenance expenses. Where can i file my 2011 taxes online for free   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Where can i file my 2011 taxes online for free   You can also include parking fees and tolls. Where can i file my 2011 taxes online for free You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Where can i file my 2011 taxes online for free You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Where can i file my 2011 taxes online for free Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Where can i file my 2011 taxes online for free Prev  Up  Next   Home   More Online Publications