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Efile state taxes free Publication 526 - Additional Material Prev  Up  Next   Home   More Online Publications
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IRS Gives One-Week Filing Extension to Taxpayers Whose Preparers Were Affected by Hurricane Irene

IR-2011-88, Sept. 1, 2011

WASHINGTON — The Internal Revenue Service today announced it is granting taxpayers whose preparers were affected by Hurricane Irene until Sept. 22 to file returns normally due Sept. 15. The taxpayer’s preparer must be located in an area that was under an evacuation order or a severe weather warning because of Hurricane Irene, even if the preparer is located outside of the federally declared disaster areas.

This relief, which primarily applies to corporations, partnerships and trusts that previously obtained a tax filing extension, is available to taxpayers regardless of their location.

This relief does not apply to any tax payment requirements.

This relief is in addition to the filing and payment relief the IRS is providing to taxpayers located in disaster areas declared by the Federal Emergency Management Agency (FEMA). For details, visit Tax Relief in Disaster Situations on this website.

 

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The Efile State Taxes Free

Efile state taxes free 6. Efile state taxes free   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Efile state taxes free Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Efile state taxes free In determining your U. Efile state taxes free S. Efile state taxes free income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Efile state taxes free The most common dual-status tax years are the years of arrival and departure. Efile state taxes free See Dual-Status Aliens in chapter 1. Efile state taxes free If you are married and choose to be treated as a U. Efile state taxes free S. Efile state taxes free resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Efile state taxes free Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Efile state taxes free Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Efile state taxes free S. Efile state taxes free Individual Income Tax Return 1040-C U. Efile state taxes free S. Efile state taxes free Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Efile state taxes free S. Efile state taxes free Estimated Tax for Nonresident Alien Individuals 1040NR U. Efile state taxes free S. Efile state taxes free Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Efile state taxes free Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Efile state taxes free If you have not previously established a fiscal tax year, your tax year is the calendar year. Efile state taxes free A calendar year is 12 consecutive months ending on December 31. Efile state taxes free If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Efile state taxes free S. Efile state taxes free resident for any calendar year, you will be treated as a U. Efile state taxes free S. Efile state taxes free resident for any part of your fiscal year that falls within that calendar year. Efile state taxes free Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Efile state taxes free Income from sources outside the United States is taxable if you receive it while you are a resident alien. Efile state taxes free The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Efile state taxes free For the part of the year you are a nonresident alien, you are taxed on income from U. Efile state taxes free S. Efile state taxes free sources and on certain foreign source income treated as effectively connected with a U. Efile state taxes free S. Efile state taxes free trade or business. Efile state taxes free (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Efile state taxes free ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Efile state taxes free The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Efile state taxes free S. Efile state taxes free citizen after receiving it and before the end of the year. Efile state taxes free Income from U. Efile state taxes free S. Efile state taxes free sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Efile state taxes free Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Efile state taxes free In certain cases, however, treaty provisions may apply while you were a resident alien. Efile state taxes free See chapter 9 for more information. Efile state taxes free When determining what income is taxed in the United States, you must consider exemptions under U. Efile state taxes free S. Efile state taxes free tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Efile state taxes free For a further discussion of tax treaties, see chapter 9. Efile state taxes free Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Efile state taxes free 1) Standard deduction. Efile state taxes free   You cannot use the standard deduction allowed on Form 1040. Efile state taxes free However, you can itemize any allowable deductions. Efile state taxes free 2) Exemptions. Efile state taxes free   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Efile state taxes free 3) Head of household. Efile state taxes free   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Efile state taxes free 4) Joint return. Efile state taxes free   You cannot file a joint return. Efile state taxes free However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Efile state taxes free 5) Tax rates. Efile state taxes free   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Efile state taxes free S. Efile state taxes free trade or business. Efile state taxes free You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Efile state taxes free However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Efile state taxes free S. Efile state taxes free national. Efile state taxes free  See the instructions for Form 1040NR to see if you qualify. Efile state taxes free    A U. Efile state taxes free S. Efile state taxes free national is an individual who, although not a U. Efile state taxes free S. Efile state taxes free citizen, owes his or her allegiance to the United States. Efile state taxes free U. Efile state taxes free S. Efile state taxes free nationals include American Samoans and Northern Mariana Islanders who chose to become U. Efile state taxes free S. Efile state taxes free nationals instead of U. Efile state taxes free S. Efile state taxes free citizens. Efile state taxes free 6) Tax credits. Efile state taxes free   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Efile state taxes free S. Efile state taxes free citizen or resident, as discussed in chapter 1. Efile state taxes free Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Efile state taxes free Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Efile state taxes free The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Efile state taxes free You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Efile state taxes free Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Efile state taxes free S. Efile state taxes free national, or Student or business apprentice from India. Efile state taxes free For more information, see Exemptions in chapter 5. Efile state taxes free How To Figure Tax When you figure your U. Efile state taxes free S. Efile state taxes free tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Efile state taxes free Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Efile state taxes free S. Efile state taxes free citizens and residents. Efile state taxes free Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Efile state taxes free You cannot take any deductions against this income. Efile state taxes free Social security and railroad retirement benefits. Efile state taxes free   During the part of the year you are a nonresident alien, 85% of any U. Efile state taxes free S. Efile state taxes free social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Efile state taxes free (See The 30% Tax in chapter 4. Efile state taxes free )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Efile state taxes free Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Efile state taxes free If you received U. Efile state taxes free S. Efile state taxes free social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Efile state taxes free You will not receive separate statements for the benefits received during your periods of U. Efile state taxes free S. Efile state taxes free residence and nonresidence. Efile state taxes free Therefore, it is important for you to keep careful records of these amounts. Efile state taxes free You will need this information to properly complete your return and determine your tax liability. Efile state taxes free If you received railroad retirement benefits while you were a nonresident alien, the U. Efile state taxes free S. Efile state taxes free Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Efile state taxes free If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Efile state taxes free Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Efile state taxes free Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Efile state taxes free There are certain restrictions that may apply. Efile state taxes free These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Efile state taxes free Foreign tax credit. Efile state taxes free   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Efile state taxes free   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Efile state taxes free For more information, see the Instructions for Form 1116 and Publication 514. Efile state taxes free Child and dependent care credit. Efile state taxes free   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Efile state taxes free Generally, you must be able to claim an exemption for your dependent. Efile state taxes free   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Efile state taxes free   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Efile state taxes free   For more information, get Publication 503 and Form 2441. Efile state taxes free Retirement savings contributions credit. Efile state taxes free   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Efile state taxes free You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Efile state taxes free Use Form 8880 to figure the credit. Efile state taxes free For more information, see Publication 590. Efile state taxes free Child tax credit. Efile state taxes free   You may be able to take this credit if you have a qualifying child. Efile state taxes free   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Efile state taxes free Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Efile state taxes free Is a U. Efile state taxes free S. Efile state taxes free citizen, a U. Efile state taxes free S. Efile state taxes free national, or a resident alien. Efile state taxes free Did not provide over half of his or her own support for 2013. Efile state taxes free Lived with you more than half of 2013. Efile state taxes free Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Efile state taxes free Is claimed as a dependent on your return. Efile state taxes free An adopted child is always treated as your own child. Efile state taxes free An adopted child includes a child lawfully placed with you for legal adoption. Efile state taxes free   See your form instructions for additional details. Efile state taxes free Adoption credit. Efile state taxes free   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Efile state taxes free This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Efile state taxes free To claim the adoption credit, file Form 8839 with the U. Efile state taxes free S. Efile state taxes free income tax return that you file. Efile state taxes free   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Efile state taxes free S. Efile state taxes free citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Efile state taxes free Payments You can report as payments against your U. Efile state taxes free S. Efile state taxes free income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Efile state taxes free These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Efile state taxes free S. Efile state taxes free sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Efile state taxes free Forms To File The U. Efile state taxes free S. Efile state taxes free income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Efile state taxes free Resident at end of year. Efile state taxes free   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Efile state taxes free S. Efile state taxes free resident on the last day of the tax year. Efile state taxes free Write “Dual-Status Return” across the top of the return. Efile state taxes free Attach a statement to your return to show the income for the part of the year you are a nonresident. Efile state taxes free You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Efile state taxes free Nonresident at end of year. Efile state taxes free   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Efile state taxes free S. Efile state taxes free resident on the last day of the tax year. Efile state taxes free Write “Dual-Status Return” across the top of the return. Efile state taxes free Attach a statement to your return to show the income for the part of the year you are a resident. Efile state taxes free You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Efile state taxes free   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Efile state taxes free For more information, see Expatriation Tax in chapter 4. Efile state taxes free Statement. Efile state taxes free   Any statement must have your name, address, and taxpayer identification number on it. Efile state taxes free You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Efile state taxes free When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Efile state taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Efile state taxes free In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Efile state taxes free If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Efile state taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Efile state taxes free If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Efile state taxes free If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Efile state taxes free In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Efile state taxes free O. Efile state taxes free Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Efile state taxes free Prev  Up  Next   Home   More Online Publications