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Free State Tax File

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Free State Tax File

Free state tax file Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Free state tax file Tax questions. Free state tax file Useful Items - You may want to see: Reminders Future developments. Free state tax file  For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. Free state tax file irs. Free state tax file gov/pub524. Free state tax file Photographs of missing children. Free state tax file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free state tax file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax file 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. Free state tax file Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. Free state tax file This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. Free state tax file You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Free state tax file Comments and suggestions. Free state tax file   We welcome your comments about this publication and your suggestions for future editions. Free state tax file   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free state tax file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax file   You can send your comments from www. Free state tax file irs. Free state tax file gov/formspubs/. Free state tax file Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free state tax file   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. Free state tax file Ordering forms and publications. Free state tax file   Visit www. Free state tax file irs. Free state tax file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free state tax file Internal Revenue Service 1201 N. Free state tax file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free state tax file   If you have a tax question, check the information available on IRS. Free state tax file gov or call 1-800-829-1040. Free state tax file We cannot answer tax questions sent to either of the above addresses. Free state tax file Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. Free state tax file Prev  Up  Next   Home   More Online Publications
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The Free State Tax File

Free state tax file 20. Free state tax file   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Free state tax file Married persons who filed separate returns. Free state tax file What's New Standard deduction increased. Free state tax file  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Free state tax file The amount depends on your filing status. Free state tax file You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Free state tax file Introduction This chapter discusses the following topics. Free state tax file How to figure the amount of your standard deduction. Free state tax file The standard deduction for dependents. Free state tax file Who should itemize deductions. Free state tax file Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Free state tax file If you have a choice, you can use the method that gives you the lower tax. Free state tax file The standard deduction is a dollar amount that reduces your taxable income. Free state tax file It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Free state tax file The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Free state tax file You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Free state tax file Persons not eligible for the standard deduction. Free state tax file   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, 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. Free state tax file You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Free state tax file Note. Free state tax file If you are a nonresident alien who is married to a U. Free state tax file S. Free state tax file citizen or resident alien at the end of the year, you can choose to be treated as a U. Free state tax file S. Free state tax file resident. Free state tax file (See Publication 519, U. Free state tax file S. Free state tax file Tax Guide for Aliens. Free state tax file ) If you make this choice, you can take the standard deduction. Free state tax file If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Free state tax file See Standard Deduction for Dependents, later. Free state tax file Standard Deduction Amount 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. Free state tax file Generally, the standard deduction amounts are adjusted each year for inflation. Free state tax file The standard deduction amounts for most people are shown in Table 20-1. Free state tax file Decedent's final return. Free state tax file   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Free state tax file However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Free state tax file Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Free state tax file You are considered 65 on the day before your 65th birthday. Free state tax file Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Free state tax file Use Table 20-2 to figure the standard deduction amount. Free state tax file Higher Standard Deduction for Blindness 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. Free state tax file Not totally blind. Free state tax file   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 20 degrees or less. Free state tax file   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Free state tax file You must keep the statement in your records. Free state tax file   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. Free state tax file Spouse 65 or Older or Blind 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 cannot be claimed as a dependent by another taxpayer. Free state tax file You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Free state tax file Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Free state tax file Example 1. Free state tax file Larry, 46, and Donna, 33, are filing a joint return for 2013. Free state tax file Neither is blind, and neither can be claimed as a dependent. Free state tax file They decide not to itemize their deductions. Free state tax file They use Table 20-1. Free state tax file Their standard deduction is $12,200. Free state tax file Example 2. Free state tax file The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Free state tax file Larry and Donna use Table 20-2. Free state tax file Their standard deduction is $13,400. Free state tax file Example 3. Free state tax file Bill and Lisa are filing a joint return for 2013. Free state tax file Both are over age 65. Free state tax file Neither is blind, and neither can be claimed as a dependent. Free state tax file If they do not itemize deductions, they use Table 20-2. Free state tax file Their standard deduction is $14,600. Free state tax file Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent 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). Free state tax file However, if the individual is 65 or older or blind, the standard deduction may be higher. Free state tax file If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Free state tax file Earned income defined. Free state tax file   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Free state tax file    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Free state tax file See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Free state tax file Example 1. Free state tax file Michael is single. Free state tax file His parents can claim an exemption for him on their 2013 tax return. Free state tax file He has interest income of $780 and wages of $150. Free state tax file He has no itemized deductions. Free state tax file Michael uses Table 20-3 to find his standard deduction. Free state tax file He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Free state tax file His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Free state tax file Example 2. Free state tax file Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Free state tax file Joe is married and files a separate return. Free state tax file His wife does not itemize deductions on her separate return. Free state tax file Joe has $1,500 in interest income and wages of $3,800. Free state tax file He has no itemized deductions. Free state tax file Joe finds his standard deduction by using Table 20-3. Free state tax file He enters his earned income, $3,800 on line 1. Free state tax file He adds lines 1 and 2 and enters $4,150 on line 3. Free state tax file On line 5, he enters $4,150, the larger of lines 3 and 4. Free state tax file Because Joe is married filing a separate return, he enters $6,100 on line 6. Free state tax file On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Free state tax file Example 3. Free state tax file Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Free state tax file She is 18 years old and blind. Free state tax file She has interest income of $1,300 and wages of $2,900. Free state tax file She has no itemized deductions. Free state tax file Amy uses Table 20-3 to find her standard deduction. Free state tax file She enters her wages of $2,900 on line 1. Free state tax file She adds lines 1 and 2 and enters $3,250 on line 3. Free state tax file On line 5, she enters $3,250, the larger of lines 3 and 4. Free state tax file Because she is single, Amy enters $6,100 on line 6. Free state tax file She enters $3,250 on line 7a. Free state tax file This is the smaller of the amounts on lines 5 and 6. Free state tax file Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Free state tax file She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Free state tax file Example 4. Free state tax file Ed is single. Free state tax file His parents can claim an exemption for him on their 2013 tax return. Free state tax file He has wages of $7,000, interest income of $500, and a business loss of $3,000. Free state tax file He has no itemized deductions. Free state tax file Ed uses Table 20-3 to figure his standard deduction. Free state tax file He enters $4,000 ($7,000 - $3,000) on line 1. Free state tax file He adds lines 1 and 2 and enters $4,350 on line 3. Free state tax file On line 5 he enters $4,350, the larger of lines 3 and 4. Free state tax file Because he is single, Ed enters $6,100 on line 6. Free state tax file On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Free state tax file Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Free state tax file Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Free state tax file You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Free state tax file You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Free state tax file See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Free state tax file When to itemize. Free state tax file   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Free state tax file These deductions are explained in chapters 21–28. Free state tax file    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Free state tax file Enter the amount from Schedule A, line 29, on Form 1040, line 40. Free state tax file Electing to itemize for state tax or other purposes. Free state tax file   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Free state tax file You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Free state tax file To make this election, you must check the box on line 30 of Schedule A. Free state tax file Changing your mind. Free state tax file   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Free state tax file S. Free state tax file Individual Income Tax Return. Free state tax file See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Free state tax file Married persons who filed separate returns. Free state tax file   You can change methods of taking deductions only if you and your spouse both make the same changes. Free state tax file Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Free state tax file    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Free state tax file You both must use the same method of claiming deductions. Free state tax file If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Free state tax file See Persons not eligible for the standard deduction , earlier. Free state tax file 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Free state tax file Table 20-1. Free state tax file Standard Deduction Chart for Most People* If your filing status is. Free state tax file . Free state tax file . Free state tax file Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Free state tax file Use Table 20-2 or 20-3 instead. Free state tax file Table 20-2. Free state tax file Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Free state tax file Then go to the chart. Free state tax file You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Free state tax file . Free state tax file . Free state tax file AND the number in the box above is. Free state tax file . Free state tax file . Free state tax file THEN your standard deduction is. Free state tax file . Free state tax file . Free state tax file Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Free state tax file Table 20-3. Free state tax file Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Free state tax file Check the correct number of boxes below. Free state tax file Then go to the worksheet. Free state tax file You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Free state tax file Enter your earned income (defined below). Free state tax file If none, enter -0-. Free state tax file 1. Free state tax file   2. Free state tax file Additional amount. Free state tax file 2. Free state tax file $350 3. Free state tax file Add lines 1 and 2. Free state tax file 3. Free state tax file   4. Free state tax file Minimum standard deduction. Free state tax file 4. Free state tax file $1,000 5. Free state tax file Enter the larger of line 3 or line 4. Free state tax file 5. Free state tax file   6. Free state tax file Enter the amount shown below for your filing status. Free state tax file Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Free state tax file   7. Free state tax file Standard deduction. Free state tax file         a. Free state tax file Enter the smaller of line 5 or line 6. Free state tax file If born after January 1, 1949, and not blind, stop here. Free state tax file This is your standard deduction. Free state tax file Otherwise, go on to line 7b. Free state tax file 7a. Free state tax file     b. Free state tax file If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Free state tax file 7b. Free state tax file     c. Free state tax file Add lines 7a and 7b. Free state tax file This is your standard deduction for 2013. Free state tax file 7c. Free state tax file   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Free state tax file It also includes any amount received as a scholarship that you must include in your income. Free state tax file Prev  Up  Next   Home   More Online Publications