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

1040ez Download

1040x HelpHow Do I File Taxes For 2010Income Tax PreparationWhere To File Amended 1040xHow Do I File An Amended Tax Return For 2010Printable Tax Form 1040xFree Tax Form 1040ezFree State Tax FormsH&r Block OnlineFreestatetaxreturnFree EfileFree E File Tax ExtensionFile Taxes Last YearFreetaxFilling Out 1040xOnlinetaxes Hrblock ComAmend 2010 Tax ReturnWhen Can You File TaxesFree Federal And State EfileTax Software 2005 2006Free File Taxes 2011E File State Return For FreeH 7 R Block Free File2011 Tax Filing Deadline1040ez Instruction Book1040x ExampleCan I Amend My Taxes OnlineHr Block 2005 TaxesFile Taxes Online For FreeE-file 2012File State Taxes Free Online1040ez InstructionAmend My 2011 Tax ReturnFederal Ez Tax Form 2013State Tax Forms To Print OutWhat Forms Do I Need To File My 2012 TaxesE Filing Income TaxFree State Tax ReturnsFree 1040ez Filing Online2012 Tax Preparation Software

1040ez Download

1040ez download Publication 54 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez download Tax questions. 1040ez download Future Developments For the latest information about developments related to Publication 54, such as legislation enacted after it was published, go to www. 1040ez download irs. 1040ez download gov/pub54. 1040ez download What's New Exclusion amount. 1040ez download  The maximum foreign earned income exclusion is adjusted annually for inflation. 1040ez download For 2013, the maximum exclusion has increased to $97,600. 1040ez download See Limit on Excludable Amount under Foreign Earned Income Exclusion in chapter 4. 1040ez download Housing expenses — base amount. 1040ez download  The computation of the base housing amount (line 32 of Form 2555) is tied to the maximum foreign earned income exclusion. 1040ez download The amount is 16 percent of the exclusion amount (computed on a daily basis), multiplied by the number of days in your qualifying period that fall within your 2013 tax year. 1040ez download For 2013, this amount is $42. 1040ez download 78 per day ($15,616 per year). 1040ez download See Housing Amount under Foreign Housing Exclusion and Deduction in chapter 4. 1040ez download Housing expenses — maximum amount. 1040ez download  The amount of qualified housing expenses eligible for the housing exclusion and housing deduction has changed for some locations. 1040ez download See Limit on housing expenses under Foreign Housing Exclusion and Deduction in chapter 4. 1040ez download Filing requirements. 1040ez download  Generally, the amount of income you can receive before you must file an income tax return has increased. 1040ez download These amounts are shown in chapter 1 under Filing Requirements . 1040ez download Self-employment tax rate. 1040ez download  For 2013, the self-employment tax rate of 13. 1040ez download 3% has increased to 15. 1040ez download 3%. 1040ez download The maximum amount of net earnings from self-employment that is subject to the social security part of the self-employment tax has increased to $113,700. 1040ez download All net earnings are subject to the Medicare part of the tax. 1040ez download For more information, see chapter 3. 1040ez download IRA limitations for 2013. 1040ez download . 1040ez download  The 2013 contribution limit to an IRA has increased to $5,500 ($6,500 if age 50 or older). 1040ez download You may be able to take an IRA deduction if you were covered by a retirement plan and your 2013 modified adjusted gross income (AGI) is less than $69,000 ($115,000 if married filing jointly or a qualifying widow(er)). 1040ez download If your spouse was covered by a retirement plan, but you were not, you may be able to take an IRA deduction if your 2013 modified AGI is less than $188,000. 1040ez download See the Instructions for Form 1040 or the Instructions for Form 1040A for details and exceptions. 1040ez download Reminders Figuring tax on income not excluded. 1040ez download  If you claim the foreign earned income exclusion, the housing exclusion, or both, you must figure the tax on your nonexcluded income using the tax rates that would have applied had you not claimed the exclusions. 1040ez download See the Instructions for Form 1040 and complete the Foreign Earned Income Tax Worksheet to figure the amount of tax to enter on Form 1040, line 44. 1040ez download If you must attach Form 6251 to your return, use the Foreign Earned Income Tax Worksheet provided in the Instructions for Form 6251. 1040ez download Form 8938. 1040ez download  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 1040ez download See Form 8938 in chapter 1. 1040ez download Change of address. 1040ez download  If you change your home mailing address, notify the Internal Revenue Service using Form 8822, Change of Address. 1040ez download If you are changing your business address, use Form 8822-B, Change of Address or Responsible Party—Business. 1040ez download Photographs of missing children. 1040ez download  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez download Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez download 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. 1040ez download Introduction This publication discusses special tax rules for U. 1040ez download S. 1040ez download citizens and resident aliens who work abroad or who have income earned in foreign countries. 1040ez download If you are a U. 1040ez download S. 1040ez download citizen or resident alien, your worldwide income generally is subject to U. 1040ez download S. 1040ez download income tax, regardless of where you are living. 1040ez download Also, you are subject to the same income tax filing requirements that apply to U. 1040ez download S. 1040ez download citizens or resident aliens living in the United States. 1040ez download Expatriation tax provisions apply to U. 1040ez download S. 1040ez download citizens who have renounced their citizenship and long-term residents who have ended their residency. 1040ez download These provisions are discussed in chapter 4 of Publication 519, U. 1040ez download S. 1040ez download Tax Guide for Aliens. 1040ez download Resident alien. 1040ez download   A resident alien is an individual who is not a citizen or national of the United States and who meets either the green card test or the substantial presence test for the calendar year. 1040ez download Green card test. 1040ez download You are a U. 1040ez download S. 1040ez download resident if you were a lawful permanent resident of the United States at any time during the calendar year. 1040ez download This is known as the green card test because resident aliens hold immigrant visas (also known as green cards). 1040ez download Substantial presence test. 1040ez download You are considered a U. 1040ez download S. 1040ez download resident if you meet the substantial presence test for the calendar year. 1040ez download To meet this test, you must be physically present in the United States on at least: 31 days during the current calendar year, and A total of 183 days during the current year and the 2 preceding years, counting all the days of physical presence in the current year, but only 1/3 the number of days of presence in the first preceding year, and only 1/6 the number of days in the second preceding year. 1040ez download Example. 1040ez download You were physically present in the United States on 120 days in each of the years 2011, 2012, and 2013. 1040ez download To determine if you meet the substantial presence test for 2013, count the full 120 days of presence in 2013, 40 days in 2012 (1/3 of 120), and 20 days in 2011 (1/6 of 120). 1040ez download Because the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2013. 1040ez download   For more information on resident and nonresident status, the tests for residence, and the exceptions to them, see Publication 519. 1040ez download Filing information. 1040ez download    Chapter 1 contains general filing information, such as: Whether you must file a U. 1040ez download S. 1040ez download tax return, When and where to file your return, How to report your income if it is paid in foreign currency, How to treat a nonresident alien spouse as a U. 1040ez download S. 1040ez download resident, and Whether you must pay estimated tax. 1040ez download Withholding tax. 1040ez download    Chapter 2 discusses the withholding of income, social security, and Medicare taxes from the pay of U. 1040ez download S. 1040ez download citizens and resident aliens. 1040ez download Self-employment tax. 1040ez download    Chapter 3 discusses who must pay self-employment tax. 1040ez download Foreign earned income exclusion and housing exclusion and deduction. 1040ez download    Chapter 4 discusses income tax benefits that apply if you meet certain requirements while living abroad. 1040ez download You may qualify to treat up to $97,600 of your income as not taxable by the United States. 1040ez download You also may be able to either deduct part of your housing expenses from your income or treat a limited amount of income used for housing expenses as not taxable by the United States. 1040ez download These benefits are called the foreign earned income exclusion and the foreign housing deduction and exclusion. 1040ez download   To qualify for either of the exclusions or the deduction, you must have a tax home in a foreign country and earn income from personal services performed in a foreign country. 1040ez download These rules are explained in chapter 4. 1040ez download   If you are going to exclude or deduct your income as discussed above, you must file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 1040ez download Exemptions, deductions, and credits. 1040ez download    Chapter 5 discusses exemptions, deductions, and credits you may be able to claim on your return. 1040ez download These are generally the same as if you were living in the United States. 1040ez download However, if you choose to exclude foreign earned income or housing amounts, you cannot deduct or exclude any item or take a credit for any item that is related to the amounts you exclude. 1040ez download Among the topics discussed in chapter 5 are: Exemptions, Contributions to foreign organizations, Foreign moving expenses, Contributions to individual retirement arrangements (IRAs), and Foreign taxes. 1040ez download Tax treaty benefits. 1040ez download    Chapter 6 discusses some benefits that are common to most tax treaties and explains how to get help if you think you are not receiving a treaty benefit to which you are entitled. 1040ez download It also explains how to get copies of tax treaties. 1040ez download How to get tax help. 1040ez download    Chapter 7 is an explanation of how to get information and assistance from the IRS. 1040ez download Questions and answers. 1040ez download   Frequently asked questions and answers to those questions are presented in the back of the publication. 1040ez download Comments and suggestions. 1040ez download   We welcome your comments about this publication and your suggestions for future editions. 1040ez download   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez download NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez download Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez download   You can send us comments from www. 1040ez download irs. 1040ez download gov/formspubs/. 1040ez download Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez download ”   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. 1040ez download Ordering forms and publications. 1040ez download   Visit www. 1040ez download irs. 1040ez download gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez download Internal Revenue Service 1201 N. 1040ez download Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez download   If you have a tax question, check the information available on IRS. 1040ez download gov or call 1-800-TAX–FORM (1-800-829-1040). 1040ez download We cannot answer tax questions sent to either of the above addresses. 1040ez download Prev  Up  Next   Home   More Online Publications
 
Print - Click this link to Print this page

IRS.gov Accessibility

What is Accessibility?
Accessibility refers to ensuring that access to information is available to the widest possible audience.

Accessible Forms & Publications
Select from a list of accessible tax forms, publications, large print, and "talking" tax forms.

American Sign Language (ASL) videos
Select from a list of ASL videos hosted on the IRS YouTube channel.

Accessibility Features of the Website
IRS has implemented numerous accessibility features in compliance with federal regulations.

User Comments
We invite you to comment on our web site accessibility policies.

Change Text Size
Hints for increasing or decreasing the font size on IRS.gov.

Page Last Reviewed or Updated: 19-Mar-2014

The 1040ez Download

1040ez download Publication 969 - Additional Material Prev  Up  Next   Home   More Online Publications