File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2014 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Tax Forms

State Income Tax Forms 20111040ez Printable Tax FormsTax Filing 2014Free File State And Federal Taxes OnlineTax Planning Us Back TaxesHow To File An Amendment On TaxesHow To Do 1040ez Tax FormFree Tax Filing 2011State ReturnIncome Tax PreparationAmmend A Tax ReturnPast Tax Returns1040ez Tax Forms 2014Amending Income Tax Returns For IndividualsFree State FilingUnemployment Tax FormsStudents Filing TaxesFree Tax Filing 2013Taxact LoginHow To Amend Federal Tax Return 2012Free Online Tax Filing 20111040ez 2010 File OnlineAmend My Taxes Free Online1040ez Instructions 2010Amended Tax Returns More:label_amended_20tax_20returns More:taxesFreetaxusa2012Taxes For 2011Irs Tax Forms 2012 1040aIrs Filing ExtensionHow To File Amended Return1040ez Free EfileFederal Tax Return AmendmentFree H&r BlockTax Filing 2011Can You Amend A Tax ReturnFile An Amended ReturnH&r Block At Home FreeState Tax Online FilingHow To File Taxes On Unemployment2012 Income Tax Forms 1040ez

Free Tax Forms

Free tax forms 3. Free tax forms   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Free tax forms Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Free tax forms An exclusion from gross income is generally income you receive that is not included in your U. Free tax forms S. Free tax forms income and is not subject to U. Free tax forms S. Free tax forms tax. Free tax forms This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Free tax forms Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Free tax forms Useful Items - You may want to see: Publication 54 Tax Guide for U. Free tax forms S. Free tax forms Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Free tax forms Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Free tax forms Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Free tax forms The exclusion is $97,600 in 2013. Free tax forms In addition, you may be able to exclude or deduct certain foreign housing amounts. Free tax forms You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Free tax forms For more information, see Publication 54. Free tax forms Foreign country. Free tax forms    A foreign country is any territory under the sovereignty of a government other than that of the United States. Free tax forms   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Free tax forms It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Free tax forms   The term “foreign country” does not include U. Free tax forms S. Free tax forms possessions or territories. Free tax forms It does not include the Antarctic region. Free tax forms Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Free tax forms Interest Income Interest income that is not connected with a U. Free tax forms S. Free tax forms trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Free tax forms State and local government obligations. Free tax forms   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Free tax forms S. Free tax forms possession, generally is not included in income. Free tax forms However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Free tax forms Portfolio interest. Free tax forms   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Free tax forms To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Free tax forms Note. Free tax forms For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Free tax forms Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Free tax forms Obligations in registered form. Free tax forms   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Free tax forms   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Free tax forms   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Free tax forms For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Free tax forms Obligations not in registered form. Free tax forms    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Free tax forms A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Free tax forms   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Free tax forms In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Free tax forms Interest that does not qualify as portfolio interest. Free tax forms   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Free tax forms You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Free tax forms Contingent interest. Free tax forms   Portfolio interest does not include contingent interest. Free tax forms Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Free tax forms For exceptions, see Internal Revenue Code section 871(h)(4)(C). Free tax forms Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Free tax forms Related persons. Free tax forms   Related persons include the following. Free tax forms Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Free tax forms ), and lineal descendants (children, grandchildren, etc. Free tax forms ). Free tax forms Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Free tax forms Certain corporations, partnerships, and other entities. Free tax forms For details, see Nondeductible Loss in chapter 2 of Publication 544. Free tax forms Exception for existing debt. Free tax forms   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Free tax forms Dividend Income The following dividend income is exempt from the 30% tax. Free tax forms Certain dividends paid by foreign corporations. Free tax forms   There is no 30% tax on U. Free tax forms S. Free tax forms source dividends you receive from a foreign corporation. Free tax forms See Second exception under Dividends in chapter 2 for how to figure the amount of U. Free tax forms S. Free tax forms source dividends. Free tax forms Certain interest-related dividends. Free tax forms   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Free tax forms The mutual fund will designate in writing which dividends are interest-related dividends. Free tax forms Certain short-term capital gain dividends. Free tax forms   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Free tax forms The mutual fund will designate in writing which dividends are short-term capital gain dividends. Free tax forms This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Free tax forms Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Free tax forms S. Free tax forms source income may be exempt from U. Free tax forms S. Free tax forms tax, but only if you meet one of the situations discussed next. Free tax forms Employees of foreign persons, organizations, or offices. Free tax forms   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Free tax forms S. Free tax forms sources and is tax exempt if you meet all three of the following conditions. Free tax forms You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Free tax forms S. Free tax forms corporation, a U. Free tax forms S. Free tax forms partnership, or a U. Free tax forms S. Free tax forms citizen or resident. Free tax forms You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Free tax forms Your pay for these services is not more than $3,000. Free tax forms If you do not meet all three conditions, your income from personal services performed in the United States is U. Free tax forms S. Free tax forms source income and is taxed according to the rules in chapter 4. Free tax forms   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Free tax forms To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Free tax forms If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Free tax forms   A day means a calendar day during any part of which you are physically present in the United States. Free tax forms Example 1. Free tax forms During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Free tax forms S. Free tax forms partnership. Free tax forms Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Free tax forms That office paid him a total gross salary of $2,800 for those services. Free tax forms During 2013, he was not engaged in a trade or business in the United States. Free tax forms The salary is not considered U. Free tax forms S. Free tax forms source income and is exempt from U. Free tax forms S. Free tax forms tax. Free tax forms Example 2. Free tax forms The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Free tax forms He received $2,875 in 2013, and $1,625 in 2014. Free tax forms During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Free tax forms Henry's salary is U. Free tax forms S. Free tax forms source income and is taxed under the rules in chapter 4. Free tax forms Crew members. Free tax forms   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Free tax forms S. Free tax forms possession is not U. Free tax forms S. Free tax forms source income and is exempt from U. Free tax forms S. Free tax forms tax. Free tax forms This exemption does not apply to compensation for services performed on foreign aircraft. Free tax forms Students and exchange visitors. Free tax forms   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Free tax forms   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Free tax forms It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Free tax forms   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Free tax forms Foreign employer. Free tax forms   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Free tax forms S. Free tax forms possession by a U. Free tax forms S. Free tax forms corporation, a U. Free tax forms S. Free tax forms partnership, or an individual who is a U. Free tax forms S. Free tax forms citizen or resident. Free tax forms   The term “foreign employer” does not include a foreign government. Free tax forms Pay from a foreign government that is exempt from U. Free tax forms S. Free tax forms income tax is discussed in chapter 10. Free tax forms Income from certain annuities. Free tax forms   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Free tax forms S. Free tax forms income tax if you meet both of the following conditions. Free tax forms You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Free tax forms At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Free tax forms S. Free tax forms citizens or residents. Free tax forms   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Free tax forms S. Free tax forms citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Free tax forms   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Free tax forms Income affected by treaties. Free tax forms   Income of any kind that is exempt from U. Free tax forms S. Free tax forms tax under a treaty to which the United States is a party is excluded from your gross income. Free tax forms Income on which the tax is only limited by treaty, however, is included in gross income. Free tax forms See chapter 9. Free tax forms Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Free tax forms Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Free tax forms If you are married and file a joint return, you may be able to exclude up to $500,000. Free tax forms For information on the requirements for this exclusion, see Publication 523. Free tax forms This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Free tax forms Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Free tax forms The rules discussed here apply to both resident and nonresident aliens. Free tax forms If a nonresident alien receives a grant that is not from U. Free tax forms S. Free tax forms sources, it is not subject to U. Free tax forms S. Free tax forms tax. Free tax forms See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Free tax forms S. Free tax forms sources. Free tax forms A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Free tax forms Candidate for a degree. Free tax forms   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Free tax forms Eligible educational institution. Free tax forms   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Free tax forms Qualified education expenses. Free tax forms   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Free tax forms These items must be required of all students in your course of instruction. Free tax forms However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Free tax forms Expenses that do not qualify. Free tax forms   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Free tax forms This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Free tax forms Scholarship or fellowship amounts used to pay these costs are taxable. Free tax forms Amounts used to pay expenses that do not qualify. Free tax forms   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Free tax forms Payment for services. Free tax forms   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Free tax forms This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Free tax forms Example. Free tax forms On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Free tax forms As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Free tax forms Of the $2,500 scholarship, $1,000 represents payment for her services. Free tax forms Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Free tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Vermont

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Brattleboro  1222 Putney Rd.
Brattleboro, VT 05301 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

**This office will close at 3:00 p.m. on 4/3**

 

Services Provided

(802) 257-4825 
Burlington  128 Lakeside Ave., Innovation Center, 2nd Floor
Burlington, VT 05401 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)


Services Provided

(802) 859-9308 
Montpelier  87 State St.
Montpelier, VT 05602 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

**This office will close on Mondays at 3:00 p.m. from 1/6 through 3/31**

 

Services Provided

(802) 223-7871 
Rutland  1085 U.S. Route 4 East
Rutland, VT 05701 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

**This office will be closed 3/26**

 

**This office will be closed 4/18**

 

Services Provided

(802) 773-6982 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (802) 859-1052 in Burlington or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service SPEC
128 Lakeside Avenue, Suite 204
Burlington,VT 05401

 

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free Tax Forms

Free tax forms Publication 929 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Free tax forms Tax questions. Free tax forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 929, such as legislation enacted after this publication was published, go to www. Free tax forms irs. Free tax forms gov/pub929. Free tax forms Reminders Social security number (SSN). Free tax forms  Dependents who are required to file a tax return must have an SSN. Free tax forms To apply for an SSN, file Form SS-5 with the Social Security Administration. Free tax forms You can go to the website www. Free tax forms socialsecurity. Free tax forms gov for more information. Free tax forms Individual taxpayer identification number (ITIN). Free tax forms  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get an SSN. Free tax forms To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Free tax forms It takes 6-10 weeks to get an ITIN. Free tax forms The ITIN is entered wherever an SSN is requested on a tax return. Free tax forms If you are a nonresident alien applying for an ITIN to file a tax return, you generally must attach your original, completed return to Form W-7 to get an ITIN. Free tax forms See the Form W-7 instructions for more information. Free tax forms An ITIN is for tax use only. Free tax forms It does not entitle you to social security benefits or change your employment or immigration status under U. Free tax forms S. Free tax forms law. Free tax forms Effective January 1, 2013, ITINs will expire after 5 years. Free tax forms Taxpayers who still need an ITIN after the end of the expiration period must reapply for a number. Free tax forms Photographs of missing children. Free tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax forms 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 tax forms Introduction Part 1 of this publication explains the filing requirements and other tax information for individuals who can be claimed as a dependent on another person's tax return. Free tax forms  Part 2 explains how to report and figure the tax on unearned income of certain children (whether or not they can be claimed as dependents). Free tax forms Definitions. Free tax forms   Many of the terms used in this publication, such as “dependent,” “earned income,” and “unearned income,” are defined in the Glossary at the back of this publication. Free tax forms Comments and suggestions. Free tax forms   We welcome your comments about this publication and your suggestions for future editions. Free tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax forms   You can send your comments from www. Free tax forms irs. Free tax forms gov/formspubs/. Free tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Free tax forms ”   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 tax forms Ordering forms and publications. Free tax forms   Visit www. Free tax forms irs. Free tax forms 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 tax forms Internal Revenue Service 1201 N. Free tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax forms   If you have a tax question, check the information available on IRS. Free tax forms gov or call 1-800-829-1040. Free tax forms We cannot answer tax questions sent to either of the above addresses. Free tax forms Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 550 Investment Income and Expenses Form (and Instructions) W-4 Employee's Withholding Allowance Certificate 8615 Tax for Certain Children Who Have Unearned Income 8814 Parents' Election To Report Child's Interest and Dividends See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Free tax forms Prev  Up  Next   Home   More Online Publications