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

E-file Back Taxes Free For Past 3 Years Taxe

Free File Taxes 2011How Do I File An Amended Federal Tax ReturnState Income Tax FilingIrs Free Tax Filing2010 1040 Ez2010 Federal Tax Return FormTaxact 2010 Free VersionFree Federal Tax Filing 2011Turbotax 20132014 Federal Tax Form 1040ezIrs File 1040ezNeed To File My 2011 TaxesWww.1040ez.comTaxact 2012Irs 1040ezIrs Gov Free File1040ez Tax Tables2011 Income Tax Brackets1040 X Tax FormPrintable 1040 FormHow Do You Amend Tax ReturnsAarp Tax Locations2009 State Tax Forms1040x Instructions DummiesIrs Tax Forms For 2012Filing 2010 Taxes In 2013Www Freefile Dor In GovFile State Taxes Only Online FreeOnline Ez FormWww Myfreetaxes Com GoodwillwmIrs Online 1040ezHow To Fill Out A 1040x2012 Amended 1040xIrs Efile Form 4868Amend A ReturnIrs Free Tax Filing2010 Irs 1040ez FormI Did Not File 2011 TaxesIrs 1040 Ez FormHow To Amend A Tax Return

E-file Back Taxes Free For Past 3 Years Taxe

E-file back taxes free for past 3 years taxe 30. E-file back taxes free for past 3 years taxe   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. E-file back taxes free for past 3 years taxe This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. E-file back taxes free for past 3 years taxe Figuring Your Tax Your income tax is based on your taxable income. E-file back taxes free for past 3 years taxe After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. E-file back taxes free for past 3 years taxe The result is your total tax. E-file back taxes free for past 3 years taxe Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. E-file back taxes free for past 3 years taxe This section provides a general outline of how to figure your tax. E-file back taxes free for past 3 years taxe You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. E-file back taxes free for past 3 years taxe If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. E-file back taxes free for past 3 years taxe Tax. E-file back taxes free for past 3 years taxe   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. E-file back taxes free for past 3 years taxe However, there are special methods if your income includes any of the following items. E-file back taxes free for past 3 years taxe A net capital gain. E-file back taxes free for past 3 years taxe (See chapter 16. E-file back taxes free for past 3 years taxe ) Qualified dividends taxed at the same rates as a net capital gain. E-file back taxes free for past 3 years taxe (See chapters 8 and 16. E-file back taxes free for past 3 years taxe ) Lump-sum distributions. E-file back taxes free for past 3 years taxe (See chapter 10. E-file back taxes free for past 3 years taxe ) Farming or fishing income. E-file back taxes free for past 3 years taxe (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. E-file back taxes free for past 3 years taxe ) Unearned income over $2,000 for certain children. E-file back taxes free for past 3 years taxe (See chapter 31. E-file back taxes free for past 3 years taxe ) Parents' election to report child's interest and dividends. E-file back taxes free for past 3 years taxe (See chapter 31. E-file back taxes free for past 3 years taxe ) Foreign earned income exclusion or the housing exclusion. E-file back taxes free for past 3 years taxe (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. E-file back taxes free for past 3 years taxe ) Credits. E-file back taxes free for past 3 years taxe   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. E-file back taxes free for past 3 years taxe Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. E-file back taxes free for past 3 years taxe The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. E-file back taxes free for past 3 years taxe CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. E-file back taxes free for past 3 years taxe See Payments , later. E-file back taxes free for past 3 years taxe   There are other credits that are not discussed in this publication. E-file back taxes free for past 3 years taxe These include the following credits. E-file back taxes free for past 3 years taxe General business credit, which is made up of several separate business-related credits. E-file back taxes free for past 3 years taxe These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. E-file back taxes free for past 3 years taxe Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. E-file back taxes free for past 3 years taxe See Form 8835, Part II. E-file back taxes free for past 3 years taxe Work opportunity credit. E-file back taxes free for past 3 years taxe See Form 5884. E-file back taxes free for past 3 years taxe Credit for employer social security and Medicare taxes paid on certain employee tips. E-file back taxes free for past 3 years taxe See Form 8846. E-file back taxes free for past 3 years taxe Other taxes. E-file back taxes free for past 3 years taxe   After you subtract your tax credits, determine whether there are any other taxes you must pay. E-file back taxes free for past 3 years taxe This chapter does not explain these other taxes. E-file back taxes free for past 3 years taxe You can find that information in other chapters of this publication and your form instructions. E-file back taxes free for past 3 years taxe See the following table for other taxes you may need to add to your income tax. E-file back taxes free for past 3 years taxe OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). E-file back taxes free for past 3 years taxe   There are other taxes that are not discussed in this publication. E-file back taxes free for past 3 years taxe These include the following items. E-file back taxes free for past 3 years taxe Self-employment tax. E-file back taxes free for past 3 years taxe You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). E-file back taxes free for past 3 years taxe Your net earnings from self-employment from other than church employee income were $400 or more. E-file back taxes free for past 3 years taxe The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. E-file back taxes free for past 3 years taxe If you received a Form 1099-MISC, see the Instructions for Recipient on the back. E-file back taxes free for past 3 years taxe Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. E-file back taxes free for past 3 years taxe You had church employee income of $108. E-file back taxes free for past 3 years taxe 28 or more. E-file back taxes free for past 3 years taxe Additional Medicare Tax. E-file back taxes free for past 3 years taxe Beginning in 2013, you may be subject to a 0. E-file back taxes free for past 3 years taxe 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. E-file back taxes free for past 3 years taxe For more information, see the Instructions for Form 1040, line 60 and Form 8959. E-file back taxes free for past 3 years taxe Net Investment Income Tax (NIIT). E-file back taxes free for past 3 years taxe Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). E-file back taxes free for past 3 years taxe NIIT is a 3. E-file back taxes free for past 3 years taxe 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. E-file back taxes free for past 3 years taxe For more information, see the Instructions for Form 1040, line 60 and Form 8960. E-file back taxes free for past 3 years taxe Recapture taxes. E-file back taxes free for past 3 years taxe You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. E-file back taxes free for past 3 years taxe For more information, see the instructions for Form 1040, line 60. E-file back taxes free for past 3 years taxe Section 72(m)(5) excess benefits tax. E-file back taxes free for past 3 years taxe If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. E-file back taxes free for past 3 years taxe See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. E-file back taxes free for past 3 years taxe Uncollected social security and Medicare tax on group-term life insurance. E-file back taxes free for past 3 years taxe If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. E-file back taxes free for past 3 years taxe The amount should be shown in box 12 of your Form W-2 with codes M and N. E-file back taxes free for past 3 years taxe Tax on golden parachute payments. E-file back taxes free for past 3 years taxe This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. E-file back taxes free for past 3 years taxe The amount should be shown in box 12 of your Form W-2 with code K. E-file back taxes free for past 3 years taxe See the instructions for Form 1040, line 60. E-file back taxes free for past 3 years taxe Tax on accumulation distribution of trusts. E-file back taxes free for past 3 years taxe This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. E-file back taxes free for past 3 years taxe See Form 4970 and its instructions. E-file back taxes free for past 3 years taxe Additional tax on HSAs or MSAs. E-file back taxes free for past 3 years taxe If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. E-file back taxes free for past 3 years taxe See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. E-file back taxes free for past 3 years taxe Additional tax on Coverdell ESAs. E-file back taxes free for past 3 years taxe This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. E-file back taxes free for past 3 years taxe See Publication 970, Tax Benefits for Education, and Form 5329. E-file back taxes free for past 3 years taxe Additional tax on qualified tuition programs. E-file back taxes free for past 3 years taxe This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. E-file back taxes free for past 3 years taxe See Publication 970 and Form 5329. E-file back taxes free for past 3 years taxe Excise tax on insider stock compensation from an expatriated corporation. E-file back taxes free for past 3 years taxe You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. E-file back taxes free for past 3 years taxe For more information, see the instructions for Form 1040, line 60. E-file back taxes free for past 3 years taxe Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. E-file back taxes free for past 3 years taxe This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. E-file back taxes free for past 3 years taxe For more information, see the instructions for Form 1040, line 60. E-file back taxes free for past 3 years taxe Interest on the tax due on installment income from the sale of certain residential lots and timeshares. E-file back taxes free for past 3 years taxe For more information, see the instructions for Form 1040, line 60. E-file back taxes free for past 3 years taxe Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. E-file back taxes free for past 3 years taxe For more information, see the instructions for Form 1040, line 60. E-file back taxes free for past 3 years taxe Repayment of first-time homebuyer credit. E-file back taxes free for past 3 years taxe For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. E-file back taxes free for past 3 years taxe Also see the instructions for Form 1040, line 59b. E-file back taxes free for past 3 years taxe Payments. E-file back taxes free for past 3 years taxe   After you determine your total tax, figure the total payments you have already made for the year. E-file back taxes free for past 3 years taxe Include credits that are treated as payments. E-file back taxes free for past 3 years taxe This chapter does not explain these payments and credits. E-file back taxes free for past 3 years taxe You can find that information in other chapters of this publication and your form instructions. E-file back taxes free for past 3 years taxe See the following table for amounts you can include in your total payments. E-file back taxes free for past 3 years taxe PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. E-file back taxes free for past 3 years taxe This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. E-file back taxes free for past 3 years taxe It is claimed on Form 1040, line 70. E-file back taxes free for past 3 years taxe See Form 4136, Credit for Federal Tax Paid on Fuels. E-file back taxes free for past 3 years taxe Refund or balance due. E-file back taxes free for past 3 years taxe   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. E-file back taxes free for past 3 years taxe If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. E-file back taxes free for past 3 years taxe S. E-file back taxes free for past 3 years taxe savings bonds instead of receiving a paper check. E-file back taxes free for past 3 years taxe Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. E-file back taxes free for past 3 years taxe The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. E-file back taxes free for past 3 years taxe Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. E-file back taxes free for past 3 years taxe You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. E-file back taxes free for past 3 years taxe See Form 6251, Alternative Minimum Tax — Individuals. E-file back taxes free for past 3 years taxe Adjustments and tax preference items. E-file back taxes free for past 3 years taxe   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. E-file back taxes free for past 3 years taxe More information. E-file back taxes free for past 3 years taxe   For more information about the AMT, see the instructions for Form 6251. E-file back taxes free for past 3 years taxe Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. E-file back taxes free for past 3 years taxe If the IRS figures your tax and you paid too much, you will receive a refund. E-file back taxes free for past 3 years taxe If you did not pay enough, you will receive a bill for the balance. E-file back taxes free for past 3 years taxe To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. E-file back taxes free for past 3 years taxe The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. E-file back taxes free for past 3 years taxe When the IRS cannot figure your tax. E-file back taxes free for past 3 years taxe   The IRS cannot figure your tax for you if any of the following apply. E-file back taxes free for past 3 years taxe You want your refund directly deposited into your accounts. E-file back taxes free for past 3 years taxe You want any part of your refund applied to your 2014 estimated tax. E-file back taxes free for past 3 years taxe You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. E-file back taxes free for past 3 years taxe Your taxable income is $100,000 or more. E-file back taxes free for past 3 years taxe You itemize deductions. E-file back taxes free for past 3 years taxe You file any of the following forms. E-file back taxes free for past 3 years taxe Form 2555, Foreign Earned Income. E-file back taxes free for past 3 years taxe Form 2555-EZ, Foreign Earned Income Exclusion. E-file back taxes free for past 3 years taxe Form 4137, Social Security and Medicare Tax on Unreported Tip Income. E-file back taxes free for past 3 years taxe Form 4970, Tax on Accumulation Distribution of Trusts. E-file back taxes free for past 3 years taxe Form 4972, Tax on Lump-Sum Distributions. E-file back taxes free for past 3 years taxe Form 6198, At-Risk Limitations. E-file back taxes free for past 3 years taxe Form 6251, Alternative Minimum Tax—Individuals. E-file back taxes free for past 3 years taxe Form 8606, Nondeductible IRAs. E-file back taxes free for past 3 years taxe Form 8615, Tax for Certain Children Who Have Unearned Income. E-file back taxes free for past 3 years taxe Form 8814, Parents' Election To Report Child's Interest and Dividends. E-file back taxes free for past 3 years taxe Form 8839, Qualified Adoption Expenses. E-file back taxes free for past 3 years taxe Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. E-file back taxes free for past 3 years taxe Form 8889, Health Savings Accounts (HSAs). E-file back taxes free for past 3 years taxe Form 8919, Uncollected Social Security and Medicare Tax on Wages. E-file back taxes free for past 3 years taxe Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. E-file back taxes free for past 3 years taxe Enter your social security number in the space provided. E-file back taxes free for past 3 years taxe If you are married, enter the social security numbers of you and your spouse even if you file separately. E-file back taxes free for past 3 years taxe Sign and date your return and enter your occupation(s). E-file back taxes free for past 3 years taxe If you are filing a joint return, both you and your spouse must sign it. E-file back taxes free for past 3 years taxe Enter your daytime phone number in the space provided. E-file back taxes free for past 3 years taxe This may help speed the processing of your return if we have a question that can be answered over the phone. E-file back taxes free for past 3 years taxe If you are filing a joint return, you may enter either your or your spouse's daytime phone number. E-file back taxes free for past 3 years taxe If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. E-file back taxes free for past 3 years taxe Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). E-file back taxes free for past 3 years taxe If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. E-file back taxes free for past 3 years taxe Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. E-file back taxes free for past 3 years taxe Attach a copy of each of your Forms W-2 to your paper return. E-file back taxes free for past 3 years taxe Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. E-file back taxes free for past 3 years taxe Mail your return to the Internal Revenue Service Center for the area where you live. E-file back taxes free for past 3 years taxe A list of Service Center addresses is in the instructions for your tax return. E-file back taxes free for past 3 years taxe Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. E-file back taxes free for past 3 years taxe Do not complete lines 9 through 12. E-file back taxes free for past 3 years taxe If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. E-file back taxes free for past 3 years taxe Payments. E-file back taxes free for past 3 years taxe   Enter any federal income tax withheld on line 7. E-file back taxes free for past 3 years taxe Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. E-file back taxes free for past 3 years taxe Earned income credit. E-file back taxes free for past 3 years taxe   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. E-file back taxes free for past 3 years taxe Enter “EIC” in the space to the left of line 8a. E-file back taxes free for past 3 years taxe Enter the nontaxable combat pay you elect to include in earned income on line 8b. E-file back taxes free for past 3 years taxe   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. E-file back taxes free for past 3 years taxe For details, see the Form 1040EZ Instructions. E-file back taxes free for past 3 years taxe Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. E-file back taxes free for past 3 years taxe If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. E-file back taxes free for past 3 years taxe Do not complete line 28. E-file back taxes free for past 3 years taxe Complete lines 29 through 33 and 36 through 40 if they apply to you. E-file back taxes free for past 3 years taxe However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. E-file back taxes free for past 3 years taxe Also, enter any write-in information that applies to you in the space to the left of line 41. E-file back taxes free for past 3 years taxe Do not complete lines 34, 35, and 42 through 46. E-file back taxes free for past 3 years taxe Payments. E-file back taxes free for past 3 years taxe   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. E-file back taxes free for past 3 years taxe Enter any estimated tax payments you made on line 37. E-file back taxes free for past 3 years taxe Credit for child and dependent care expenses. E-file back taxes free for past 3 years taxe   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. E-file back taxes free for past 3 years taxe Enter the amount of the credit on line 29. E-file back taxes free for past 3 years taxe The IRS will not figure this credit. E-file back taxes free for past 3 years taxe Credit for the elderly or the disabled. E-file back taxes free for past 3 years taxe   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. E-file back taxes free for past 3 years taxe Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. E-file back taxes free for past 3 years taxe On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. E-file back taxes free for past 3 years taxe Complete Part II and Part III, lines 11 and 13, if they apply. E-file back taxes free for past 3 years taxe Earned income credit. E-file back taxes free for past 3 years taxe   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. E-file back taxes free for past 3 years taxe Enter “EIC” to the left of the entry space for line 38a. E-file back taxes free for past 3 years taxe Enter the nontaxable combat pay you elect to include in earned income on line 38b. E-file back taxes free for past 3 years taxe    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. E-file back taxes free for past 3 years taxe If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. E-file back taxes free for past 3 years taxe   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. E-file back taxes free for past 3 years taxe For details, see the Form 1040A Instructions. E-file back taxes free for past 3 years taxe Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. E-file back taxes free for past 3 years taxe Do not complete line 44. E-file back taxes free for past 3 years taxe If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. E-file back taxes free for past 3 years taxe Read lines 45 through 71. E-file back taxes free for past 3 years taxe Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. E-file back taxes free for past 3 years taxe Also, do not complete line 55 and lines 73 through 77. E-file back taxes free for past 3 years taxe Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. E-file back taxes free for past 3 years taxe Payments. E-file back taxes free for past 3 years taxe   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. E-file back taxes free for past 3 years taxe Enter any estimated tax payments you made on line 63. E-file back taxes free for past 3 years taxe Credit for child and dependent care expenses. E-file back taxes free for past 3 years taxe   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. E-file back taxes free for past 3 years taxe Enter the amount of the credit on line 48. E-file back taxes free for past 3 years taxe The IRS will not figure this credit. E-file back taxes free for past 3 years taxe Credit for the elderly or the disabled. E-file back taxes free for past 3 years taxe   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. E-file back taxes free for past 3 years taxe Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. E-file back taxes free for past 3 years taxe On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. E-file back taxes free for past 3 years taxe Complete Part II and Part III, lines 11 and 13, if they apply. E-file back taxes free for past 3 years taxe Earned income credit. E-file back taxes free for past 3 years taxe   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. E-file back taxes free for past 3 years taxe Enter “EIC” on the dotted line next to Form 1040, line 64a. E-file back taxes free for past 3 years taxe Enter the nontaxable combat pay you elect to include in earned income on line 64b. E-file back taxes free for past 3 years taxe   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. E-file back taxes free for past 3 years taxe If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. E-file back taxes free for past 3 years taxe   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. E-file back taxes free for past 3 years taxe For details, see the Form 1040 Instructions. E-file back taxes free for past 3 years taxe Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Gift Tax Statistics

Return to the Tax Stats home page

What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

Return to the Tax Stats home page

Page Last Reviewed or Updated: 21-Oct-2013

The E-file Back Taxes Free For Past 3 Years Taxe

E-file back taxes free for past 3 years taxe Index A Accounting method: Accrual method, Accounting Method Cash method, Accounting Method Assistance (see Tax help) B Business: Expenses, Business Expenses Start-up costs, Business Start-Up Costs Use of car, Car and Truck Expenses Use of home, Business Use of Your Home C Car and truck expenses, Car and Truck Expenses Corporation, Corporations. E-file back taxes free for past 3 years taxe D Depositing taxes, Depositing Taxes Depreciation, Depreciation E Employer identification number (EIN), Employer Identification Number (EIN) Employment taxes: Defined, Employment Taxes Records to keep, Employment taxes. E-file back taxes free for past 3 years taxe Estimated tax, Estimated tax. E-file back taxes free for past 3 years taxe Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. E-file back taxes free for past 3 years taxe 11-C, Form 11-C. E-file back taxes free for past 3 years taxe 1128, Changing your tax year. E-file back taxes free for past 3 years taxe 2290, Form 2290. E-file back taxes free for past 3 years taxe 720, Form 720. E-file back taxes free for past 3 years taxe 730, Form 730. E-file back taxes free for past 3 years taxe 8300, Form 8300. E-file back taxes free for past 3 years taxe 8829, Which form do I file? I-9, Form I-9. E-file back taxes free for past 3 years taxe SS-4, Applying for an EIN. E-file back taxes free for past 3 years taxe W-2, Form W-2 Wage Reporting, Form W-2. E-file back taxes free for past 3 years taxe W-4, Form W-4. E-file back taxes free for past 3 years taxe W-9, Other payee. E-file back taxes free for past 3 years taxe FUTA tax, Federal Unemployment (FUTA) Tax H Help (see Tax help) Help from Small Business Administration, Small Business Administration I Identification numbers, Identification Numbers Income tax, Income Tax, Federal Income, Social Security, and Medicare Taxes Information returns, Information Returns Inventories, Accounting Method L Limited liability company, Limited liability company. E-file back taxes free for past 3 years taxe M Medicare tax, Federal Income, Social Security, and Medicare Taxes More Information (see Tax help) More information (see Tax help) O Office in home, Business Use of Your Home P Partnership, Partnerships. E-file back taxes free for past 3 years taxe Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. E-file back taxes free for past 3 years taxe Self-employment tax, Self-Employment Tax Small Business Administration, Small Business Administration Social security tax, Federal Income, Social Security, and Medicare Taxes Sole proprietorship, Sole proprietorships. E-file back taxes free for past 3 years taxe Start-up costs, Business Start-Up Costs T Tax help, How to Get More Information Tax year, Tax Year Taxes: Employment, Employment Taxes Estimated, Estimated tax. E-file back taxes free for past 3 years taxe Excise, Excise Taxes How to deposit, Depositing Taxes Income, Income Tax Self-employment, Self-Employment Tax Unemployment (FUTA), Federal Unemployment (FUTA) Tax Taxpayer Advocate, Taxpayer Advocate Service. E-file back taxes free for past 3 years taxe TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications