The military’s Homeowner’s Assistance Program (HAP) has been in place for decades to help homeowners who have trouble selling their homes because of a Base Realignment and Closure (BRAC) initiative. The latest round of BRAC closures happened to coincide with the recent housing market crisis in America. A new addition to HAP was added in 2009 as part of the American Economic Recovery Act and includes protection to members of the military who are forced to move because of a permanent change of station or PCS move and lost value on the price of their home. The old and new versions of the law provide some monetary relief to eligible members of the military and federal employees who suffered a financial loss on the sale of their primary residence when they were not able to sell their homes under reasonable terms or conditions.

There Are Two Versions Of The Homeowner’s Assistance Program

There are two versions of the Homeowners Assistance Program: conventional and expanded. The conventional HAP was established by Congress in1966. It is only available for members of the military when the services conduct a round of base closures. The HAP is a special relief program that must be approved to start, and then it provides financial assistance to homeowners who are not able to sell their homes under reasonable terms because an announced closure that adversely affects the real estate market of a local area. The Army Corps of Engineers runs HAP on behalf of all the military branches. The expanded HAP is exactly like the conventional version, but it has been modified recently to include wounded service members, surviving spouses of military members who are killed in combat, and other members of the military who receive permanent change of station (PCS) orders.

Conventional Homeowner’s Assistance Program Is Taxable

The conventional HAP benefits payments are taxable. Members of the military owe taxes on support they receive when the support is above 95% of the prior fair market value (PFMV) of his or her home. For more information on the Conventional Homeowner’s Assistance Program, you should view the HAP website and the Army Corps of Engineers’ FAQ page.

Expanded Homeowner’s Assistance Program Is Not Taxable

Originally, the Expanded Homeowner’s Assistance Program and specifically the PCS clause was not tax exempt. President Obama signed HR 3548 which is the Unemployment Compensation Extension Act of 2009. He signed the bill into law which also included a new exception for Expanded HAP benefit payments from federal taxes. Payments to military members are also not subject to social security or Medicare taxes. Although HAP is exempt from Federal taxes, there may be state taxes that military members may have to pay. Applicants who had taxes withheld prior to the President signing the law change should receive a W2c which is a corrected Wage and Tax Statement from the Internal Revenue Service.

As with any complicated tax situation, HAP applicants should seek legal and tax assistance if there are any specific questions about the tax implications of HAP benefit payments. The military’s Homeowner’s Assistance Program (HAP) is a viable option for members of the Armed Forces who have had trouble selling their homes during the recent housing crisis. View the eligibility requirements and how to file for benefits at the Homeowner’s Assistance Program (HAP) website.

Many people put off thinking about taxes until a month or two before the tax deadline, but in reality, the end of the year is a great time to think about your taxes. In fact, what you do at the end of the year can often have a much greater impact than what you do at the beginning of the year. Here are some year-end planning moves to make to save on taxes:

Year End Tax Planning Moves

Contribute to Retirement Savings

It is always a savvy move to make tax-deferred retirement plan contributions. Contribute as much as your employer will match into your Thrift Savings Plan, 401k, or 403b plans. If your contributions have not been enough, speak with your employer about raising your contribution amounts moving forward.

You can also contribute to a Traditional IRA, which offers tax deferrals in the year you make the contribution (and you pay taxes when you make withdrawals at retirement age). Be sure to compare Traditional and Roth IRAs to make sure the Traditional IRA is better than a Roth for your specific situation.

Take Some Investment Losses

When you sell a stock or a mutual fund which you have had for a year or more and you take a loss, you can deduct the loss from your capital gains. Any losses still left can allow for another $3,000 reduction in your regular taxable income provided you do not buy the same security again within a 30 day time period.

Lock in Your Gains

It is predicted that the tax on long-term capital gains will go up next year so now is a good time to sell and pay lower tax rates in 2010. You can then take the cash and buy what you want. When selling at a taxable gain, there are no limits as to when you can re-buy the same security.

Pay attention to your investments

Some investments, such as mutual funds and Exchange Traded funds (ETFs), may have some nasty tax consequences if you buy or sell at the end of the year, due to capital gains and losses. Be sure to read these Financial tax planning tips for more information.

Take Advantage of Deductible Spending

You have no limit when it comes to the itemized deductions you can take for 2010. However, in 2011 it is likely that those who earn more than $100,000 will face limitations. Any charitable contributions you want to make, healthcare costs you can afford to spend, and local taxes that can be paid out before December 31^st, you should take the opportunity to do so now since the opportunity may not be there next year.

Make Home Improvements

You can earn up to a 30% tax credit for making your home more energy efficient. You can install new windows, doors, water heaters, and air conditioners and earn up to a $1500 tax credit if the work is done before December 31. You can only earn the credit if you did not use it for last year.

Give Freely

Donations to many charities and non-profit organizations may be tax deductible. The end of the year is a great time to go through your closets and purge unwanted or unnecessary items. You will help someone else, free up space and earn great tax deductions – all great benefits. Be sure to verify your donations will be tax deductible before making the deduction and ensure you get a receipt for your donation. Here is some information to help you determine which charities are legitimate and avoid charity scams.

Customize these tips to your situation. Not all of these tips will work for everyone – remember, each of us has a unique financial and tax situation. Be sure to check with a qualified tax professional or financial planner before making any major financial decisions. In addition, be sure to check with your state for availability of tax deductions or other benefits.

On November 11, 2009, the Military Spouses Residency Relief Act was signed into law.  The United States government felt this legislation was needed to reduce the burden military families faced when filing income tax returns.  Here we take a look at this legislation and how it affects military families.

The Military Spouses Residency Relief Act

What is it the Military Spouses Residency Relief Act?

The Military Spouses Residency Relief Act (Public Law 111-97, S. 475) is designed to provide relief from certain tax restrictions placed on the spouses of military servicemembers.  Prior to this Act being signed into law, a military servicemember was permitted to use their home state as their legal state of residence regardless of where they were stationed.  Unfortunately the same rules did not apply to the (non-military) spouses of these men and women.  As a result, the non-military spouses were required to file his or her state taxes in the state in which they were stationed versus their “home” state.  Beyond taxation issues, when a person is required to change their state of residency, there are other issues that arise such as voting, car registration and even savings plans such as 529′s used to save for college tuition.

How does the Military Spouses Residency Relief Act work?

This law makes it possible for the non-military spouse to retain their home state of residency only if the reason for leaving was a result of a permanent change of station (PCS) for their military spouse.  Under this legislation, non-military spouses are able to file their state taxes in the same state as their spouse.  Because the military spouse retains their original state of residency or home state status, the new state in which they reside will not be able to tax earned income.

What does it mean for military spouses?

As a result of this legislation, the way married couples file their tax returns will change if the non-military spouse opts to retain their home state of residency.  If the non-military spouse earns income in the state in which they are stationed, that state may still withhold state income taxes.  This means the individual will be required to file a state tax return to recover their withheld taxes and in turn file a joint resident return with their military spouse in their home state.

There have been no changes to how non-military income is taxed in a state other than your home state.  For example, if a servicemember stationed in another state has a part time job that is not related to the military, that state is permitted to tax this non-military income.  When this situation occurs, the military spouse will file a nonresident return and pay tax in the state in which they are living and earning the non-military income.  When filing their tax return in their home state, they will see an out-of-state credit for taxes paid in the state in which they reside.

There can be pros and cons for this tax status, depending on your situation. Military families who have questions regarding how the  Military Spouses Residency Relief Act affects their taxes can seek advice from a tax professional in their state of residency as well as the state in which they currently reside.  It is important that all servicemembers and their spouses to understand how this Act affects their tax filing status.

Every year, millions of American taxpayers mark April 15th as the deadline for filing their income tax return.  While the vast majority of taxpayers meet this deadline, it is actually possible to request an extension to file your tax return.  For those taxpayers, time is just about up to get 2009 taxes filed.  The final deadline for those who requested an extension is October 15th.  Here we review the process of requesting an extension and what happens if you miss the final deadline.

Tax Filing Deadline for Extensions

How do you get a tax deadline extension?

Taxpayers who know they will be unable to make the April 15th deadline for filing their income tax can request a six-month tax deadline extension by filing Form 4868 by the April 15th deadline.  Once the IRS receives your extension request, the deadline for filing your taxes is pushed back to October 15th.

Military extensions may extend beyond October 15th. While the majority of US tax payers are required to file by the October 15th deadline, some military members may be eligible for an automatic extension if they were deployed to a tax free combat zone for part of the previous or current tax year. There are several rules for this extension, so be sure to visit the IRS website for specific information.

Note: According to the IRS, this extension may “also apply to individuals serving in the combat zone in support of the U.S. Armed Forces, such as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilian personnel acting under the direction of the U.S. Armed Forces in support of those forces.”

Why file an extension?

In most cases a person files for an extension when they have a tax liability that they owe, yet are unable to pay by the April 15th deadline.  It is important to note that just because you are granted extra time to file your taxes, you do not get an extension for paying taxes owed.  When you request an extension to file, you will avoid the penalty for failing to file, however you will still be held liable for any taxes that are owed.  Taxes owed that are not paid in full by April 15th will accrue interest and penalties until the time at which they are paid in full.

What you need to know about the October 15th deadline.

If you have requested an extension, it is very important that you file your taxes on or before the final deadline.  The IRS has already granted additional time to prepare your tax return and any filers who miss this extended deadline will be subject to a 25% failure to file penalty.  For this reason it is imperative that anyone who has not yet filed to get their taxes in order and filed before the deadline passes.

Options for those who owe back taxes.

If you do not have the money to pay taxes owed by the deadline, consult with a tax professional to learn what options are available to you.  Again, the most important thing to remember in this situation is that an inability to pay cannot justify not filing your taxes by the established deadlines.  The IRS views failure to file as a serious offense, which may be punishable by one year in jail and a fine of $10,000 per year.  To avoid this, you need only file your taxes in a timely manner.  A tax specialist will be able to help you navigate the many options available to taxpayers who owe taxes but are unable to pay in full.  By filing on time, you reduce the penalties and fees and possible jail time that results from failure to file.

Understand there are no other extensions.

October 15th marks the deadline for filing extended tax returns. There are no additional extensions offered to individuals who fail to file by October 15th, except those noted above regarding combat zone tax extensions.  If the IRS does not receive your tax return by the deadline, they may file a return for you.  Understand that when the IRS files a “Substitute for Return”, you are not off the hook for taxes owed.  Any tax liabilities owed remain your responsibility and will grow over time until the issue is addressed and resolved. See more about penalties for not filing taxes.

The value of homes has been dropping steadily throughout most of the country. While that might not bode well for most property owners, it might also represent a small opportunity.  Despite the decrease in home values, most property taxes have not decreased to reflect the change in value. Since property taxes are somewhat based on the value of a home, it seems many people are paying taxes which are too high for the homes they live in.  If you feel you’re property taxes are too high, here are some tips for challenging property taxes:

How to Challenge Property Taxes

Contact Your Local Tax Assessor’s Office

Your first step for challenging your property taxes is to visit or call your local tax assessor’s office. You can find the phone number in the government pages of the local phone book, or on your town’s website.  Ask them when you can challenge your property taxes, since it can’t be done too early in the year or too late after property tax bills are mailed.

Tax Assessment Letter

By law, you should receive a notice in the mail which indicates your tax assessment value of your home for the year.  Despite the fact that it’s required by law, it may be a good idea to fill out a Property Tax Return form at the Assessor’s office to request your tax assessment value.  This at least makes the office aware you are looking to get this information, and will help you get the process moving.

Challenge the Tax Assessment of Your Property

Once you receive your tax assessment letter, you can file an appeal if you disagree with the state’s assessed value of your home.  You must write a letter and send it to your Tax Assessor’s office within 45 days of receipt of your Tax Assessment letter to file your appeal.

In the letter, indicate why you disagree with the assessment and provide some evidence.  You can have your home appraised to get the current appraisal value of your home.  This service will cost between $300 and $500 for most homes.

In addition, you’ll want to include sale prices of homes in your area which are comparable in size to your own home.  If your home is assessed at $190,000 and you show that four homes near by of similar size just sold for $160,000 – you’ll have a decent case to support your appeal.  You can probably find a real estate agent who has software and can run a report for you fairly quickly if you ask.

Once you have your letter and proof, send it all back to the Tax Assessor’s office and wait for a reply.  They will either agree with you and modify your property tax bill, or stand by their original assessment.

What Happens If They Deny Your Appeal?

If the Tax Assessor’s Office doesn’t accept your proof or request for modifying your property taxes,  you can write them again and say you still do not agree which will prompt them to do further research and another letter will be sent to you with their final decision of the case.  If they still don’t agree with your reason for appealing property taxes, you can get all of your proof together and make an appearance in front of the county’s Board of Commissioners.  Here, you can once again state your reason for challenging the property taxes, and see what they decide.  The Board of Commissioners decision will be the non-disputable decision of the case.

Some cities and counties are hurting for cash due to the challenging economy, so many people are having mixed results with these efforts. That said, it doesn’t hurt to try. You just might save a few hundred dollars per year on your taxes.

The 2010 Homebuyers Tax Credit’s April deadline has passed for the majority of first-time homebuyers and sellers – but there are some groups still eligible to qualify for the tax break.

If you are a member of the military, the Foreign Service or part of the intelligence community serving outside the US, you can still take the $8000 credit for first time buyers or $6500 credit for sellers and repeat homebuyers for an additional year.

The Original Home Buyers Tax Credit

After the Obama Administration extended the original Homebuyer tax credit from November 2009, the new guidelines required qualified purchases to include having a binding sales agreement in place before April 30, 2010 with a closing date set by June 30, 2010. Those who qualified for the tax credit had the option to include it on either their 2009 or 2010 tax forms. Those who did not meet those qualifications are no longer eligible for the tax credit.

Extension Plans

After the April 30th date, many hoped that the plan would be again extended to all people. The housing market was looking up again as so many took advantage of the tax credit and became first time homebuyers. Additionally, people were willing to sell their homes for a credit of $6500, helping the market to restabilize. Individuals that qualified for the credit had the option of claiming the credit on either their 2009 or 2010 return. In light of the better housing circumstances and because the government had more pressing issues to deal with, the extension did not come to pass.

However, those who are in service with the military or are employees of the federal government’s intelligence agencies or a member of the Foreign Service have to option of an extended tax credit. Those who are on extended duty outside of the United States for at least 90 days between December 31, 2008 and ending May 1, 2010. Those who are forced to return to the United States for medical reasons before fulfilling their original duties may qualify for a one year extension.

Extension Requirements

Eligible military or federal employees have an extra year to purchase a home in the US and still qualify for a credit. Contracts must be entered into by April 30, 2011 with a closing date of not later than June 30, 2011. Military and government personnel and their spouses are eligible for the credit if at least one of them has been serving overseas. Homes to be purchased can not exceed $800,000 and purchases must be made by someone at least 18 years of age.

To Claim First Time Homebuyer’s Tax Credit

In order to claim the tax credit, a copy of the properly executed settlement statement is required to be attached to the income tax return and Form 5405 First Time Homebuyer Credit and Repayment of the Credit needs to be completed.

For those who are purchasing new homes or mobile homes and do not receive a settlement statement, the following requirements apply:

• Mobile homes – who include a copy of the executed retail sales contract showing all parties’ names, property address, purchase price and date of purchase.
• Newly constructed homes – include a copy of the certificate of occupancy showing the owner’s name, property address and date of the certificate.

For more information about the extension of the Homebuyer Tax Credit, visit the IRS website where you can also download appropriate tax forms.

Do you need to file a federal tax extension?

If you are like me, then you probably haven’t filed your federal taxes yet. I don’t really have  an excuse, I’ve just been trying to do way too many things at once. I put it off until the weekend, but then something else comes up that is much more fun. But the April 15th tax deadline is fast approaching and it’s time to get down to business. If you haven’t yet filed your taxes you should probably start considering whether or not you need to file a tax extension.

Filing a federal tax extension is free and easy

Filing for a federal tax extension gives you an extra six months to file your income taxes, and the best part is it is easy and will not cost you a penny. The deadline for filing a tax extension is April 15, the same deadline for filing your federal taxes and making your income tax payment.

The only downside is that an extension of time to file does not give you an extension to pay your federal tax bill. If you owe the IRS money for your income taxes you will have to pay at least 90% of that balance when you file your tax extension request.

Use Tax Form 4868 to file an extension

Before filing for a tax extension you will need to have a rough draft completed of your tax return. You will need to fill out and file tax form 4868 and send it to the IRS. Form 4868 is relatively easy to complete, as it is only one page long. You will fill out your name, address, social security number, your estimated tax liability, your tax payments, your balance due, and the amount you are paying.

You can use many tax preparation software programs to e-file this form, including TurboTax, H&R Block at Home (formerly TaxCut), TaxAct, and more. Otherwise you can use the IRS Free File Fillable Forms or download form 4868 from the IRS website, print it, fill it out, and send it in. Don’t forget to include your payment if you owe federal taxes.

For those that are without Internet access, or do not have a printer, you can pick up the Form 4868 at a local IRS office, Post Office, Library, or you can call 1-800-TAX-FORM (1-800-829-3676) to file a tax extension.

Tax deadline extensions for military members

Those that are military members may qualify for an even longer extension, especially if they were serving in a tax free zone for either the current year or the previous year. Some American civilians working overseas may also qualify for a longer extension.

Depending on your situation you may qualify for a military tax deadline extension due to a deployment, service in a tax free military zone, or other military qualification. Some of these extensions are automatic, but others require you at least notify the IRS of your situation. These military tax deadline extensions qualify you for an extension for both filing your federal taxes and making your federal tax payments. In many cases the deadline extension is automatically set at 6 months, but it may be longer if you are currently deployed overseas.

Free tax preparation for military members: Remember – many military members and their family members are eligible for free military tax preparation. Be sure to check your base military tax center for more information about applying for a federal tax extension.

What if you don’t file a tax extension?

Form 4868 is due by April 15th along with the appropriate amount due, if applicable. Once the tax extension form has been filed, a tax payer then has until October 15 of that same year to have your taxes completed and sent in. If you do not file your taxes by either due date, you may then be subject to penalties, fees, and in more extreme circumstances, jail time.

If you cannot make your estimated tax payment by the April 15th deadline, you should call the IRS; often they will work out a payment arrangement with you for large amount if it will cause a financial strain.

Important information about federal tax deadline extensions:

• Deadline to file extension: April 15
• Deadline to file federal taxes with extension: Federal Tax Deadline with Extension, October 15.
• Income tax payments due: April 15 (at least 90% of amount owed is due)
• Tax extension form used: Form 4868
• File tax deadline extensions with the following software programs: TurboTax, H&R Block at Home, TaxAct

Did Tax Day come a little quickly for you this year? If so, you can file for a free extension on your taxes. Anyone can file for a tax extension, but it’s important to note that if you will owe taxes to the government, your taxes are due on April 15th, even if you filed for a tax deadline extension. You will need to pay a minimum of 90% of your total tax bill to avoid late fees or penalties. If you are expecting a refund, there are no fees or penalties. However, some military members are eligible for a tax extension without being required to pay the minimum estimated taxes.

Tax deadline extension for military members

Military members who served overseas in a tax free zone in the previous or current tax year are eligible to apply for an extension and in many cases will not have to pay their estimated taxes before April 15th. This is a nice way for he IRS to recognize your duties in serving our country. However, there are many details and your estimated taxes may be due on April 15th, so be sure to check with a professional accountant or with the IRS. The IRS has a dedicated military tax extension page on their website.

Additional military tax resources

• Most military members are eligible for free tax preparation.
• Many military members are qualified to file their taxes several months later without penalties – especially if they served overseas in a tax free combat zone.
• Many military members who deployed are eligible for the Heroes Earned Retirement Opportunities Act (Heroes Act), which gives military members the opportunity to contribute to a traditional IRA, even if all of their income was earned in a tax free zone and was considered tax-Free Military Pay.
• Was your military pay and benefits taxable or non-taxable? Check out these resources: Taxable Military Income and Non-Taxable Military Income.

The military pay system is full of rules that are specific to military members and many of them can have an affect on your taxes. When in doubt, contact a tax professional for more information regarding your specific situation!

The 2009 economic stimulus was passed last month, and it looks like you will be seeing more money in your paycheck soon. Starting April 1, 2009, you should start receiving the Making Work Pay tax credit, which gives eligible tax payers an additional $400 – $800 per year. Single tax filers will receive $400, and married filing jointly will receive $800.

Here are some more benefits in the 2009 economic stimulus package:

Personal Tax Breaks in the 2009 Economic Stimulus Package

There are numerous personal tax breaks in the economic stimulus package, including the Making Work Pay tax credit mentioned above. It’s important to note that there will not be another stimulus check this year. The Making Work Pay tax credit takes fewer taxes out of workers pay checks from April 1, through the end of the year.

One-time $250 payment to people who don’t work. This $250 one-time payment will be sent out to retirees, people on disability and others who don’t work.

Alternative Minimum Tax (AMT) relief. The economic recovery bill calls for a higher exemption limit on the AMT. This should equate to an average tax savings of $503 on taxable income levels between $66,354 and $111,645.

$8000 first time home buyer’s tax credit

Last year there was a $7,500 first time home buyer’s tax credit which was essentially a loan because it had to be repaid. This portion of the tax code was set to expire in July of 2009, but the new stimulus plan brought the tax credit back in the form of an $8,000 tax credit for first time home buyers that is not required to be repaid.

In order to qualify for the $8,000 first time home buyer’s credit, you will need to purchase your first home between January 1, 2009, and December 1, 2009.

New car buyer’s tax credit

The US auto industry is a major component of our economy and the US government wants to keep it alive. That’s good news if you are looking for a new car. New car buyers who earn less than $125,000 (single filers) or $250,000 (joint filers) are eligible to write off state and local sales taxes and excise taxes from new car purchases made in 2009. This is an above the line tax deduction which means you don’t even need to itemize your taxes to take advantage of this tax deduction.

Unemployment and COBRA Benefits

The stimulus plan also offers help to those who have recently become unemployed due to the poor economy. Unemployment benefits and COBRA insurance benefits are available to many people when they become unemployed, and the US government just extended those benefits in terms or duration and monetary compensation.

Unemployment benefit increases. Unemployment benefit payments were increased an average of $25 per week, and there are extensions to how long one may claim unemployment benefits. For more information please see this article: 2009 economic stimulus plan unemployment benefits.

COBRA benefits. COBRA insurance benefits also saw an improvement in the 2009 economic stimulus plan. Benefits may include subsidies or increased duration for being eligible for COBRA. For more information please see this article: 2009 economic stimulus plan COBRA benefits.

Education benefits in the 2009 stimulus plan

The 2009 economic stimulus plan brought increased educational tax credits and Pell Grants. These increase will put more money into the hands of students, and ease their burden of going to school and trying to make ends meet.

Social benefits in the 2009 economic stimulus plan

Finally, there were numerous social benefits added to the 2009 economic stimulus plan, including an increase in food stamp benefits and welfare. These benefits will help thousands of people put more food on the table each week.

Will the 2009 economic stimulus plan work?

It’s no secret our economy is hurting. I think the stimulus has a chance to help a lot of people – particularly those who are unemployed and receiving COBRA benefits, and those who are receiving social aid such as food stamps or welfare. This plan also differs from the first economic stimulus plan which only sent out checks. This plan calls for job creation and increased social benefits for those who truly need it.

USAA is holding a free tax webinar for members next Thursday, February, 19th. This is a free tax tutorial and information session, but you must register to participate.

Free USAA tax webinar information

The program, Tips to Save This Tax Season and Beyond, will be organized and run by J.J.Montanaro, a Certified Financial Planner practitioner, and Laurel Bragg, who is a Chartered Retirement Planning Counselor.

The tax webinar will provide participants tips for saving money on taxes, setting up and maximizing IRAs, information about annuities, methods to utilize your tax refund toward retirement and other sound uses, and it will include a question and answer session to provide answers to viewer questions about taxes and IRA issues.

Another reason to attend the free USA webinar – TurboTax Giveaway!

If free tax tips and information weren’t enough, how about the chance to win one of three copies of TurboTax? USAA will be giving away 3 copies of TurboTax to eligible participants. The TurboTax software packages are valued at up to $49.95 each, and you must be a USAA member or eligible for membership to win the tax software program.

Again, here are the details:

What: “Tips to Save This Tax Season and Beyond” with Certified Financial Planner practitioner J.J.Montanaro and Chartered Retirement Planning Counselor Laurel Bragg.
When: February 19, from 7-8 PM CST
Where: In the comfort of your own home
Why: To learn year-round strategies to save on taxes.
Cost: Free

Be sure to register for this free and informational event provided by the financial planners at USAA, and good luck at winning a copy of the TurboTax software!

Also keep in mind that if you are a military member, you should be eligible for Free Tax Preparation for Military Members. Why pay for your taxes if you can get your taxes preparedfor free?!?