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1040ez Irs Gov

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1040ez Irs Gov

1040ez irs gov Index A Affiliated corporations, Aircraft used by affiliated corporations. 1040ez irs gov Agri-biodiesel, defined, Agri-biodiesel. 1040ez irs gov Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. 1040ez irs gov Alaska, Transportation between the continental U. 1040ez irs gov S. 1040ez irs gov and Alaska or Hawaii. 1040ez irs gov , Transportation within Alaska or Hawaii. 1040ez irs gov , Alaska and Hawaii. 1040ez irs gov Baggage, Excess baggage. 1040ez irs gov Bonus tickets, Bonus tickets. 1040ez irs gov Credits or refunds, Credits or refunds. 1040ez irs gov Exemptions, Exemptions. 1040ez irs gov Export, Exportation. 1040ez irs gov Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez irs gov Hawaii, Transportation between the continental U. 1040ez irs gov S. 1040ez irs gov and Alaska or Hawaii. 1040ez irs gov , Transportation within Alaska or Hawaii. 1040ez irs gov , Alaska and Hawaii. 1040ez irs gov Helicopters, Certain helicopter uses. 1040ez irs gov , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. 1040ez irs gov Package tours, Package tours. 1040ez irs gov Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. 1040ez irs gov , Liability for tax. 1040ez irs gov Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. 1040ez irs gov Travel agency, Liability for tax. 1040ez irs gov Uninterrupted international, Uninterrupted international air transportation. 1040ez irs gov Aircraft, Fixed-wing aircraft uses. 1040ez irs gov Affiliated corporations, Aircraft used by affiliated corporations. 1040ez irs gov Small planes, Small aircraft. 1040ez irs gov Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. 1040ez irs gov 15). 1040ez irs gov Alaska Air transportation taxes, Transportation between the continental U. 1040ez irs gov S. 1040ez irs gov and Alaska or Hawaii. 1040ez irs gov Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. 1040ez irs gov Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. 1040ez irs gov Alternative fuel, defined, Other fuels. 1040ez irs gov American Red Cross, International organizations and the American Red Cross. 1040ez irs gov Answering service, Answering services. 1040ez irs gov Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. 1040ez irs gov Approved terminal, defined, Approved terminal or refinery. 1040ez irs gov Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. 1040ez irs gov B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. 1040ez irs gov Blended taxable fuel, defined, Blended taxable fuel. 1040ez irs gov Blender, defined, Blender. 1040ez irs gov Blocked pump, Blocked pump. 1040ez irs gov Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. 1040ez irs gov 11). 1040ez irs gov , Qualified blood collector organizations. 1040ez irs gov Boats, In a boat engaged in commercial fishing (No. 1040ez irs gov 4). 1040ez irs gov Bonus tickets, Bonus tickets. 1040ez irs gov Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. 1040ez irs gov Bulk transfer/terminal system, defined, Bulk transfer/terminal system. 1040ez irs gov Buses, In certain intercity and local buses (No. 1040ez irs gov 5). 1040ez irs gov , In a qualified local bus (No. 1040ez irs gov 6). 1040ez irs gov , In a school bus (No. 1040ez irs gov 7). 1040ez irs gov Tire tax, Qualifying intercity or local bus. 1040ez irs gov C Cellulosic biofuel, Cellulosic biofuel. 1040ez irs gov Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. 1040ez irs gov Exemptions, Exemption from tax. 1040ez irs gov Producer, Coal Production, Coal production. 1040ez irs gov Selling price, Determining tonnage or selling price. 1040ez irs gov Tax rates, Tax rates. 1040ez irs gov Coin-operated telephones, Coin-operated telephones. 1040ez irs gov Comments, Comments and suggestions. 1040ez irs gov Commercial aviation, In commercial aviation (other than foreign trade). 1040ez irs gov Commercial fishing, In a boat engaged in commercial fishing (No. 1040ez irs gov 4). 1040ez irs gov Commercial waterway transportation, Commercial waterway transportation. 1040ez irs gov Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. 1040ez irs gov Local telephone service, Local telephone service. 1040ez irs gov Local-only service, Local-only service. 1040ez irs gov Private communication service, Private communication service. 1040ez irs gov Teletypewriter exchange service, Teletypewriter exchange service. 1040ez irs gov Credit card purchases Aviation gasoline, Credit card purchases. 1040ez irs gov Gasoline, Credit card purchases. 1040ez irs gov Kerosene for use in aviation, Credit card purchases. 1040ez irs gov Undyed diesel fuel, Credit Card Purchases. 1040ez irs gov Undyed kerosene, Credit Card Purchases. 1040ez irs gov Credit or refund Gas guzzler tax, Credit or refund. 1040ez irs gov Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. 1040ez irs gov Retail tax, Credits or refunds. 1040ez irs gov Tire tax, Credit or refund. 1040ez irs gov Vaccines, Credit or refund. 1040ez irs gov Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. 1040ez irs gov Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. 1040ez irs gov Enterer, defined, Enterer. 1040ez irs gov Entry, defined, Entry. 1040ez irs gov Environmental taxes Credit or refund, Credits or refunds. 1040ez irs gov Exceptions, Exceptions. 1040ez irs gov Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. 1040ez irs gov Exempt communication services American Red Cross, International organizations and the American Red Cross. 1040ez irs gov Answering service, Answering services. 1040ez irs gov Coin-operated telephones, Coin-operated telephones. 1040ez irs gov Installation charges, Installation charges. 1040ez irs gov International organizations, International organizations and the American Red Cross. 1040ez irs gov Mobile radio telephone service, Mobile radio telephone service. 1040ez irs gov News services, News services. 1040ez irs gov Nonprofit educational organizations, Nonprofit educational organizations. 1040ez irs gov Nonprofit hospitals, Nonprofit hospitals. 1040ez irs gov Private communication service, Private communication service. 1040ez irs gov Qualified blood collector organizations, Qualified blood collector organizations. 1040ez irs gov Radio broadcasts, News services. 1040ez irs gov Security systems, Telephone-operated security systems. 1040ez irs gov Exempt sales, heavy trucks, Sales exempt from tax. 1040ez irs gov Exemptions Air transportation taxes, Exemptions. 1040ez irs gov Bonus tickets, Bonus tickets. 1040ez irs gov Coal, Exemption from tax. 1040ez irs gov Communications taxes, Exemptions Federal government, Federal, state, and local government. 1040ez irs gov Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez irs gov For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. 1040ez irs gov Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. 1040ez irs gov Military personnel, Military personnel on international trips. 1040ez irs gov Nonprofit educational organizations, Federal, state, and local government. 1040ez irs gov , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. 1040ez irs gov , Exemptions Taxable tires, Tires exempt from tax. 1040ez irs gov Vessel supplies, Exemptions Export, Export (No. 1040ez irs gov 3). 1040ez irs gov Exported taxable fuel, Exported taxable fuel. 1040ez irs gov F Farming, On a farm for farming purposes (No. 1040ez irs gov 1). 1040ez irs gov Federal government, Federal, state, and local government. 1040ez irs gov Fishing, In a boat engaged in commercial fishing (No. 1040ez irs gov 4). 1040ez irs gov Fishing rods and fishing poles. 1040ez irs gov , Fishing rods and fishing poles. 1040ez irs gov Fishing tackle boxes, Fishing tackle boxes. 1040ez irs gov Fixed-wing aircraft, Fixed-wing aircraft uses. 1040ez irs gov Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. 1040ez irs gov 9). 1040ez irs gov Form 1363, Exportation. 1040ez irs gov 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. 1040ez irs gov , Attachments to Form 720. 1040ez irs gov 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. 1040ez irs gov 720, Claiming A Refund, Form 6197. 1040ez irs gov , Filing Form 720 720X, Form 720X. 1040ez irs gov 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. 1040ez irs gov Due dates, Due dates. 1040ez irs gov Final return, Final return. 1040ez irs gov Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. 1040ez irs gov Gas guzzler tax Automobiles, Automobiles. 1040ez irs gov Credit or refund, Credit or refund. 1040ez irs gov Limousines, Automobiles. 1040ez irs gov Vehicles not subject to tax, Vehicles not subject to tax. 1040ez irs gov Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. 1040ez irs gov H Hawaii, air transportation taxes, Transportation between the continental U. 1040ez irs gov S. 1040ez irs gov and Alaska or Hawaii. 1040ez irs gov Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. 1040ez irs gov Further manufacture, Further manufacture. 1040ez irs gov Installment sales, Installment sales. 1040ez irs gov Parts or accessories, Parts or accessories. 1040ez irs gov Presumptive retail sales price, Presumptive retail sales price. 1040ez irs gov Related persons, Related person. 1040ez irs gov Separate purchases, Separate purchase. 1040ez irs gov Tax base, Determination of tax base. 1040ez irs gov Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. 1040ez irs gov Help (see Tax help) Highway vehicle, Highway vehicle. 1040ez irs gov , In a highway vehicle owned by the United States that is not used on a highway (No. 1040ez irs gov 12). 1040ez irs gov Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. 1040ez irs gov I Identifying number, Taxpayer identification number. 1040ez irs gov Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. 1040ez irs gov 5). 1040ez irs gov Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. 1040ez irs gov Local-only service, Local-only service. 1040ez irs gov M Manufacturer, defined, Manufacturer. 1040ez irs gov Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. 1040ez irs gov Lease payments, Partial payments. 1040ez irs gov Partial payments, Partial payments. 1040ez irs gov Registration, Registration requirements. 1040ez irs gov Related person, Related person. 1040ez irs gov Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. 1040ez irs gov Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. 1040ez irs gov Military aircraft, In military aircraft (No. 1040ez irs gov 16). 1040ez irs gov Mobile radio telephone service, Mobile radio telephone service. 1040ez irs gov N News services, News services. 1040ez irs gov Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. 1040ez irs gov 13). 1040ez irs gov Nonprofit educational organization use and state use, Nonprofit educational organization and state use. 1040ez irs gov Nonprofit educational organizations, Nonprofit educational organizations. 1040ez irs gov , Federal, state, and local government. 1040ez irs gov Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. 1040ez irs gov 2). 1040ez irs gov Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. 1040ez irs gov Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. 1040ez irs gov Dyed kerosene, Penalty. 1040ez irs gov Pipeline operator, defined, Pipeline operator. 1040ez irs gov Position holder, defined, Position holder. 1040ez irs gov Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. 1040ez irs gov 6). 1040ez irs gov R Rack, defined, Rack. 1040ez irs gov Radio broadcasts, News services. 1040ez irs gov Records, Refiner, defined, Refiner. 1040ez irs gov Refinery, defined, Refinery. 1040ez irs gov Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040ez irs gov Registrant, Taxable fuel registrant. 1040ez irs gov Registrant, defined, Registrant. 1040ez irs gov Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. 1040ez irs gov Sport fishing equipment, Related person. 1040ez irs gov Removal, defined, Removal. 1040ez irs gov Retail tax Credits or refunds, Credits or refunds. 1040ez irs gov Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. 1040ez irs gov S Sale, defined, Sale. 1040ez irs gov Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. 1040ez irs gov Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. 1040ez irs gov Cost of transportation, Manufacturers taxes based on sale price. 1040ez irs gov Delivery costs, Manufacturers taxes based on sale price. 1040ez irs gov Discounts, Manufacturers taxes based on sale price. 1040ez irs gov Installation costs, Manufacturers taxes based on sale price. 1040ez irs gov Insurance costs, Manufacturers taxes based on sale price. 1040ez irs gov Local advertising charges, Manufacturers taxes based on sale price. 1040ez irs gov Manufacturers excise tax, Manufacturers taxes based on sale price. 1040ez irs gov Rebates, Manufacturers taxes based on sale price. 1040ez irs gov Retail dealer preparation costs, Manufacturers taxes based on sale price. 1040ez irs gov Warranty charges, Manufacturers taxes based on sale price. 1040ez irs gov School bus, In a school bus (No. 1040ez irs gov 7). 1040ez irs gov Second generation biofuel, Second generation biofuel. 1040ez irs gov Security systems, Telephone-operated security systems. 1040ez irs gov Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. 1040ez irs gov Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. 1040ez irs gov State and local governments, Federal, state, and local government. 1040ez irs gov State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. 1040ez irs gov 14). 1040ez irs gov State or nonprofit educational organization use, Sales by registered ultimate vendors. 1040ez irs gov State use, Registered ultimate vendor (state use). 1040ez irs gov , State use. 1040ez irs gov State, defined, State. 1040ez irs gov Suggestions, Comments and suggestions. 1040ez irs gov T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. 1040ez irs gov Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. 1040ez irs gov Electric outboard motor, Electric outboard boat motors. 1040ez irs gov International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. 1040ez irs gov Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. 1040ez irs gov Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. 1040ez irs gov Teletypewriter exchange service, Teletypewriter exchange service. 1040ez irs gov Terminal operator, defined, Terminal operator. 1040ez irs gov Terminal, defined, Terminal. 1040ez irs gov Throughputter, defined, Throughputter. 1040ez irs gov Tires Credit against heavy truck tax, Tire credit. 1040ez irs gov Credit or refund of tax, Credit or refund. 1040ez irs gov Train, Use in a train. 1040ez irs gov Train (Diesel-powered), Diesel-powered train. 1040ez irs gov Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. 1040ez irs gov TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. 1040ez irs gov , Two-party exchanges. 1040ez irs gov U Ultimate purchaser, Ultimate purchaser. 1040ez irs gov Uninterrupted international air transportation, Uninterrupted international air transportation. 1040ez irs gov , Military personnel on international trips. 1040ez irs gov Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. 1040ez irs gov 8). 1040ez irs gov Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. 1040ez irs gov Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. 1040ez irs gov Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. 1040ez irs gov Law enforcement, Vehicles not subject to tax. 1040ez irs gov Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. 1040ez irs gov Vessel operator, defined, Vessel operator. 1040ez irs gov W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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The 1040ez Irs Gov

1040ez irs gov 1. 1040ez irs gov   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. 1040ez irs gov Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. 1040ez irs gov   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 1040ez irs gov See Publication 501 for more information. 1040ez irs gov Additional Medicare Tax. 1040ez irs gov  Beginning in 2013, a 0. 1040ez irs gov 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. 1040ez irs gov For more information, see the Instructions for Form 1040, line 60, and Form 8959. 1040ez irs gov Net Investment Income Tax. 1040ez irs gov  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040ez irs gov NIIT is a 3. 1040ez irs gov 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 1040ez irs gov For more information, see the Instructions for Form 1040, line 60, and Form 8960. 1040ez irs gov Refundable credit for prior year minimum tax. 1040ez irs gov  The refundable portion of the credit for prior year minimum tax is no longer available. 1040ez irs gov Who must file. 1040ez irs gov  Generally, the amount of income you can receive before you must file a return has been increased. 1040ez irs gov See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. 1040ez irs gov Reminders File online. 1040ez irs gov  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. 1040ez irs gov Create your own personal identification number (PIN) and file a completely paperless tax return. 1040ez irs gov For more information, see Does My Return Have To Be on Paper , later. 1040ez irs gov Change of address. 1040ez irs gov  If you change your address, you should notify the IRS. 1040ez irs gov You can use Form 8822 to notify the IRS of the change. 1040ez irs gov See Change of Address , later, under What Happens After I File. 1040ez irs gov Enter your social security number. 1040ez irs gov  You must enter your social security number (SSN) in the spaces provided on your tax return. 1040ez irs gov If you file a joint return, enter the SSNs in the same order as the names. 1040ez irs gov Direct deposit of refund. 1040ez irs gov  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. 1040ez irs gov See Direct Deposit under Refunds, later. 1040ez irs gov If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. 1040ez irs gov Pay online or by phone. 1040ez irs gov  If you owe additional tax, you may be able to pay online or by phone. 1040ez irs gov See How To Pay , later. 1040ez irs gov Installment agreement. 1040ez irs gov  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. 1040ez irs gov See Installment Agreement , later, under Amount You Owe. 1040ez irs gov You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. 1040ez irs gov Automatic 6-month extension. 1040ez irs gov  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. 1040ez irs gov S. 1040ez irs gov Individual Income Tax Return. 1040ez irs gov See Automatic Extension , later. 1040ez irs gov Service in combat zone. 1040ez irs gov  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. 1040ez irs gov See Individuals Serving in Combat Zone , later, under When Do I Have To File. 1040ez irs gov Adoption taxpayer identification number. 1040ez irs gov  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). 1040ez irs gov For more information, see Social Security Number (SSN) , later. 1040ez irs gov Taxpayer identification number for aliens. 1040ez irs gov  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. 1040ez irs gov For more information, see Social Security Number (SSN) , later. 1040ez irs gov Frivolous tax submissions. 1040ez irs gov  The IRS has published a list of positions that are identified as frivolous. 1040ez irs gov The penalty for filing a frivolous tax return is $5,000. 1040ez irs gov Also, the $5,000 penalty will apply to other specified frivolous submissions. 1040ez irs gov For more information, see Civil Penalties , later. 1040ez irs gov Introduction This chapter discusses the following topics. 1040ez irs gov Whether you have to file a return. 1040ez irs gov Which form to use. 1040ez irs gov How to file electronically. 1040ez irs gov When, how, and where to file your return. 1040ez irs gov What happens if you pay too little or too much tax. 1040ez irs gov What records you should keep and how long you should keep them. 1040ez irs gov How you can change a return you have already filed. 1040ez irs gov Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. 1040ez irs gov Individuals in general. 1040ez irs gov (There are special rules for surviving spouses, executors, administrators, legal representatives, U. 1040ez irs gov S. 1040ez irs gov citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. 1040ez irs gov S. 1040ez irs gov possessions. 1040ez irs gov ) Dependents. 1040ez irs gov Certain children under age 19 or full-time students. 1040ez irs gov Self-employed persons. 1040ez irs gov Aliens. 1040ez irs gov The filing requirements for each category are explained in this chapter. 1040ez irs gov The filing requirements apply even if you do not owe tax. 1040ez irs gov Even if you do not have to file a return, it may be to your advantage to do so. 1040ez irs gov See Who Should File, later. 1040ez irs gov File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. 1040ez irs gov Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. 1040ez irs gov Individuals—In General If you are a U. 1040ez irs gov S. 1040ez irs gov citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. 1040ez irs gov To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. 1040ez irs gov Even if no table shows that you must file, you may need to file to get money back. 1040ez irs gov (See Who Should File , later. 1040ez irs gov ) Gross income. 1040ez irs gov   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040ez irs gov It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). 1040ez irs gov Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040ez irs gov If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. 1040ez irs gov   Common types of income are discussed in Part Two of this publication. 1040ez irs gov Community income. 1040ez irs gov   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. 1040ez irs gov This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. 1040ez irs gov See Publication 555, Community Property, for more information. 1040ez irs gov Nevada, Washington, and California domestic partners. 1040ez irs gov   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. 1040ez irs gov See Publication 555. 1040ez irs gov Self-employed individuals. 1040ez irs gov   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. 1040ez irs gov See Self-Employed Persons , later, for more information about your filing requirements. 1040ez irs gov    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. 1040ez irs gov Filing status. 1040ez irs gov   Your filing status depends on whether you are single or married and on your family situation. 1040ez irs gov Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. 1040ez irs gov See chapter 2 for an explanation of each filing status. 1040ez irs gov Age. 1040ez irs gov   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. 1040ez irs gov See Table 1-1. 1040ez irs gov You are considered 65 on the day before your 65th birthday. 1040ez irs gov For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 1040ez irs gov Table 1-1. 1040ez irs gov 2013 Filing Requirements for Most Taxpayers IF your filing status is. 1040ez irs gov . 1040ez irs gov . 1040ez irs gov AND at the end of 2013 you  were. 1040ez irs gov . 1040ez irs gov . 1040ez irs gov * THEN file a return if  your gross income  was at least. 1040ez irs gov . 1040ez irs gov . 1040ez irs gov ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez irs gov ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). 1040ez irs gov Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). 1040ez irs gov If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. 1040ez irs gov Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 1040ez irs gov Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 1040ez irs gov But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. 1040ez irs gov *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. 1040ez irs gov Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. 1040ez irs gov You are the surviving spouse, executor, administrator, or legal representative. 1040ez irs gov The decedent met the filing requirements at the date of death. 1040ez irs gov For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. 1040ez irs gov U. 1040ez irs gov S. 1040ez irs gov Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. 1040ez irs gov For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 1040ez irs gov S. 1040ez irs gov Citizens and Resident Aliens Abroad. 1040ez irs gov It is available online and at most U. 1040ez irs gov S. 1040ez irs gov embassies and consulates. 1040ez irs gov See How To Get Tax Help in the back of this publication. 1040ez irs gov Residents of Puerto Rico If you are a U. 1040ez irs gov S. 1040ez irs gov citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 1040ez irs gov S. 1040ez irs gov income tax return for any year in which you meet the income requirements. 1040ez irs gov This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 1040ez irs gov If you are a bona fide resident of Puerto Rico for the entire year, your U. 1040ez irs gov S. 1040ez irs gov gross income does not include income from sources within Puerto Rico. 1040ez irs gov It does, however, include any income you received for your services as an employee of the United States or a U. 1040ez irs gov S. 1040ez irs gov agency. 1040ez irs gov If you receive income from Puerto Rican sources that is not subject to U. 1040ez irs gov S. 1040ez irs gov tax, you must reduce your standard deduction. 1040ez irs gov As a result, the amount of income you must have before you are required to file a U. 1040ez irs gov S. 1040ez irs gov income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. 1040ez irs gov For more information, see Publication 570, Tax Guide for Individuals With Income From U. 1040ez irs gov S. 1040ez irs gov Possessions. 1040ez irs gov Individuals With Income From U. 1040ez irs gov S. 1040ez irs gov Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 1040ez irs gov S. 1040ez irs gov Virgin Islands, special rules may apply when determining whether you must file a U. 1040ez irs gov S. 1040ez irs gov federal income tax return. 1040ez irs gov In addition, you may have to file a return with the individual island government. 1040ez irs gov See Publication 570 for more information. 1040ez irs gov Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. 1040ez irs gov You also must file if your situation is described in Table 1-3. 1040ez irs gov Responsibility of parent. 1040ez irs gov   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. 1040ez irs gov If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. 1040ez irs gov If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. 1040ez irs gov ” Child's earnings. 1040ez irs gov   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 1040ez irs gov This is true even if under local law the child's parent has the right to the earnings and may actually have received them. 1040ez irs gov But if the child does not pay the tax due on this income, the parent is liable for the tax. 1040ez irs gov Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. 1040ez irs gov If this election is made, the child does not have to file a return. 1040ez irs gov See Parent's Election To Report Child's Interest and Dividends in chapter 31. 1040ez irs gov Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. 1040ez irs gov Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. 1040ez irs gov You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). 1040ez irs gov Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. 1040ez irs gov 28 or more. 1040ez irs gov (See Table 1-3. 1040ez irs gov ) Use Schedule SE (Form 1040) to figure your self-employment tax. 1040ez irs gov Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. 1040ez irs gov For more information about this tax, see Publication 334, Tax Guide for Small Business. 1040ez irs gov Employees of foreign governments or international organizations. 1040ez irs gov   If you are a U. 1040ez irs gov S. 1040ez irs gov citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. 1040ez irs gov Ministers. 1040ez irs gov   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. 1040ez irs gov This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. 1040ez irs gov For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez irs gov Table 1-2. 1040ez irs gov 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. 1040ez irs gov If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. 1040ez irs gov (See Table 1-3 for other situations when you must file. 1040ez irs gov ) In this table, earned income includes salaries, wages, tips, and professional fees. 1040ez irs gov It also includes taxable scholarship and fellowship grants. 1040ez irs gov (See Scholarships and fellowships in chapter 12. 1040ez irs gov ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. 1040ez irs gov It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. 1040ez irs gov Gross income is the total of your earned and unearned income. 1040ez irs gov   Single dependents—Were you either age 65 or older or blind? □ No. 1040ez irs gov You must file a return if any of the following apply. 1040ez irs gov     • Your unearned income was more than $1,000. 1040ez irs gov     • Your earned income was more than $6,100. 1040ez irs gov     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. 1040ez irs gov □ Yes. 1040ez irs gov You must file a return if any of the following apply. 1040ez irs gov     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 1040ez irs gov     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 1040ez irs gov     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 1040ez irs gov Married dependents—Were you either age 65 or older or blind? □ No. 1040ez irs gov You must file a return if any of the following apply. 1040ez irs gov     • Your unearned income was more than $1,000. 1040ez irs gov     • Your earned income was more than $6,100. 1040ez irs gov     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040ez irs gov     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. 1040ez irs gov □ Yes. 1040ez irs gov You must file a return if any of the following apply. 1040ez irs gov     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 1040ez irs gov     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 1040ez irs gov     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040ez irs gov     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 1040ez irs gov Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. 1040ez irs gov The rules used to determine your alien status are discussed in Publication 519, U. 1040ez irs gov S. 1040ez irs gov Tax Guide for Aliens. 1040ez irs gov Resident alien. 1040ez irs gov   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. 1040ez irs gov S. 1040ez irs gov citizens. 1040ez irs gov Use the forms discussed in this publication. 1040ez irs gov Nonresident alien. 1040ez irs gov   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. 1040ez irs gov S. 1040ez irs gov citizens and resident aliens. 1040ez irs gov See Publication 519 to find out if U. 1040ez irs gov S. 1040ez irs gov income tax laws apply to you and which forms you should file. 1040ez irs gov Dual-status taxpayer. 1040ez irs gov   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. 1040ez irs gov Different rules apply for each part of the year. 1040ez irs gov For information on dual-status taxpayers, see Publication 519. 1040ez irs gov Table 1-3. 1040ez irs gov Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. 1040ez irs gov 1. 1040ez irs gov   You owe any special taxes, including any of the following. 1040ez irs gov   a. 1040ez irs gov Alternative minimum tax. 1040ez irs gov   b. 1040ez irs gov Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 1040ez irs gov But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 1040ez irs gov   c. 1040ez irs gov Household employment taxes. 1040ez irs gov But if you are filing a return only because you owe this tax, you can file Schedule H by itself. 1040ez irs gov   d. 1040ez irs gov Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. 1040ez irs gov   e. 1040ez irs gov Recapture of first-time homebuyer credit. 1040ez irs gov   f. 1040ez irs gov Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. 1040ez irs gov   g. 1040ez irs gov Recapture taxes. 1040ez irs gov 2. 1040ez irs gov   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. 1040ez irs gov 3. 1040ez irs gov   You had net earnings from self-employment of at least $400. 1040ez irs gov 4. 1040ez irs gov   You had wages of $108. 1040ez irs gov 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 1040ez irs gov Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. 1040ez irs gov You had federal income tax withheld or made estimated tax payments. 1040ez irs gov You qualify for the earned income credit. 1040ez irs gov See chapter 36 for more information. 1040ez irs gov You qualify for the additional child tax credit. 1040ez irs gov See chapter 34 for more information. 1040ez irs gov You qualify for the health coverage tax credit. 1040ez irs gov See chapter 37 for more information. 1040ez irs gov You qualify for the American opportunity credit. 1040ez irs gov See chapter 35 for more information. 1040ez irs gov You qualify for the credit for federal tax on fuels. 1040ez irs gov See chapter 37 for more information. 1040ez irs gov Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. 1040ez irs gov (But also see Does My Return Have To Be on Paper , later. 1040ez irs gov ) See the discussion under Form 1040 for when you must use that form. 1040ez irs gov Form 1040EZ Form 1040EZ is the simplest form to use. 1040ez irs gov You can use Form 1040EZ if all of the following apply. 1040ez irs gov    Your filing status is single or married filing jointly. 1040ez irs gov If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. 1040ez irs gov You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. 1040ez irs gov If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez irs gov You do not claim any dependents. 1040ez irs gov Your taxable income is less than $100,000. 1040ez irs gov Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. 1040ez irs gov You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. 1040ez irs gov You do not claim any credits other than the earned income credit. 1040ez irs gov You do not owe any household employment taxes on wages you paid to a household employee. 1040ez irs gov If you earned tips, they are included in boxes 5 and 7 of your Form W-2. 1040ez irs gov You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. 1040ez irs gov   You must meet all of these requirements to use Form 1040EZ. 1040ez irs gov If you do not, you must use Form 1040A or Form 1040. 1040ez irs gov Figuring tax. 1040ez irs gov   On Form 1040EZ, you can use only the tax table to figure your income tax. 1040ez irs gov You cannot use Form 1040EZ to report any other tax. 1040ez irs gov Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. 1040ez irs gov You can use Form 1040A if all of the following apply. 1040ez irs gov    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. 1040ez irs gov If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. 1040ez irs gov You must use Form 1040. 1040ez irs gov Your taxable income is less than $100,000. 1040ez irs gov Your adjustments to income are for only the following items. 1040ez irs gov Educator expenses. 1040ez irs gov IRA deduction. 1040ez irs gov Student loan interest deduction. 1040ez irs gov Tuition and fees. 1040ez irs gov You do not itemize your deductions. 1040ez irs gov You claim only the following tax credits. 1040ez irs gov The credit for child and dependent care expenses. 1040ez irs gov (See chapter 32. 1040ez irs gov ) The credit for the elderly or the disabled. 1040ez irs gov (See chapter 33. 1040ez irs gov ) The education credits. 1040ez irs gov (See chapter 35. 1040ez irs gov ) The retirement savings contribution credit. 1040ez irs gov (See chapter 37. 1040ez irs gov ) The child tax credit. 1040ez irs gov (See chapter 34. 1040ez irs gov ) The earned income credit. 1040ez irs gov (See chapter 36. 1040ez irs gov ) The additional child tax credit. 1040ez irs gov (See chapter 34. 1040ez irs gov ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. 1040ez irs gov (See Publication 525, Taxable and Nontaxable Income. 1040ez irs gov )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. 1040ez irs gov   You must meet all these requirements to use Form 1040A. 1040ez irs gov If you do not, you must use Form 1040. 1040ez irs gov Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. 1040ez irs gov You can use Form 1040 to report all types of income, deductions, and credits. 1040ez irs gov You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. 1040ez irs gov You must use Form 1040 if any of the following apply. 1040ez irs gov    Your taxable income is $100,000 or more. 1040ez irs gov You itemize your deductions on Schedule A. 1040ez irs gov You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. 1040ez irs gov You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. 1040ez irs gov Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). 1040ez irs gov You received $20 or more in tips in any 1 month and did not report all of them to your employer. 1040ez irs gov (See chapter 6. 1040ez irs gov ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. 1040ez irs gov You claim any credits other than the credits listed earlier under Form 1040A. 1040ez irs gov You owe the excise tax on insider stock compensation from an expatriated corporation. 1040ez irs gov Your Form W-2 shows an amount in box 12 with a code Z. 1040ez irs gov You had a qualified health savings account funding distribution from your IRA. 1040ez irs gov You are an employee and your employer did not withhold social security and Medicare tax. 1040ez irs gov You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. 1040ez irs gov You are a debtor in a bankruptcy case filed after October 16, 2005. 1040ez irs gov You must repay the first-time homebuyer credit. 1040ez irs gov You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. 1040ez irs gov Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). 1040ez irs gov If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. 1040ez irs gov See your tax return instructions for details. 1040ez irs gov If you do not qualify for Free File, then you should check out IRS. 1040ez irs gov gov for low-cost e-file options or Free File Fillable Forms. 1040ez irs gov IRS e-file Table 1-4 lists the benefits of IRS e-file. 1040ez irs gov IRS e-file uses automation to replace most of the manual steps needed to process paper returns. 1040ez irs gov As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. 1040ez irs gov However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. 1040ez irs gov Using e-file does not affect your chances of an IRS examination of your return. 1040ez irs gov Free File Fillable Forms. 1040ez irs gov   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. 1040ez irs gov These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. 1040ez irs gov gov, and Apply only to a federal tax return. 1040ez irs gov Electronic return signatures. 1040ez irs gov   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). 1040ez irs gov If you are filing online, you must use a Self-Select PIN. 1040ez irs gov If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. 1040ez irs gov Self-Select PIN. 1040ez irs gov   The Self-Select PIN method allows you to create your own PIN. 1040ez irs gov If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. 1040ez irs gov   A PIN is any combination of five digits you choose except five zeros. 1040ez irs gov If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. 1040ez irs gov   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. 1040ez irs gov Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. 1040ez irs gov AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. 1040ez irs gov If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. 1040ez irs gov Visit us at IRS. 1040ez irs gov gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. 1040ez irs gov (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. 1040ez irs gov The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. 1040ez irs gov ) You will also be prompted to enter your date of birth. 1040ez irs gov Table 1-4. 1040ez irs gov Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. 1040ez irs gov • Free File is available in English and Spanish. 1040ez irs gov • Free File is available online 24 hours a day, 7 days a week. 1040ez irs gov • Get your refund faster by e-filing using Direct Deposit. 1040ez irs gov • Sign electronically with a secure self-selected PIN and file a completely paperless return. 1040ez irs gov • Receive an acknowledgement that your return was received and accepted. 1040ez irs gov • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. 1040ez irs gov You can also file a return early and pay the amount you owe by the due date of your return. 1040ez irs gov • Save time by preparing and e-filing federal and state returns together. 1040ez irs gov • IRS computers quickly and automatically check for errors or other missing information. 1040ez irs gov • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. 1040ez irs gov You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. 1040ez irs gov If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. 1040ez irs gov This can be found at IRS. 1040ez irs gov gov. 1040ez irs gov Click on Request an Electronic Filing PIN. 1040ez irs gov Or you can call 1-866-704-7388. 1040ez irs gov Practitioner PIN. 1040ez irs gov   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. 1040ez irs gov The practitioner can provide you with details. 1040ez irs gov Form 8453. 1040ez irs gov   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. 1040ez irs gov For details, see Form 8453. 1040ez irs gov For more details, visit www. 1040ez irs gov irs. 1040ez irs gov gov/efile and click on “ Individuals. 1040ez irs gov ” Identity Protection PIN. 1040ez irs gov   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. 1040ez irs gov If the IRS has not given you this type of number, leave these spaces blank. 1040ez irs gov For more information, see the Instructions for Form 1040A or Form 1040. 1040ez irs gov Power of attorney. 1040ez irs gov   If an agent is signing your return for you, a power of attorney (POA) must be filed. 1040ez irs gov Attach the POA to Form 8453 and file it using that form's instructions. 1040ez irs gov See Signatures , later, for more information on POAs. 1040ez irs gov State returns. 1040ez irs gov   In most states, you can file an electronic state return simultaneously with your federal return. 1040ez irs gov For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. 1040ez irs gov irs. 1040ez irs gov gov/efile. 1040ez irs gov Refunds. 1040ez irs gov   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. 1040ez irs gov With e-file, your refund will be issued faster than if you filed on paper. 1040ez irs gov   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. 1040ez irs gov See Offset against debts under Refunds, later. 1040ez irs gov Refund inquiries. 1040ez irs gov   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. 1040ez irs gov See Refund Information , later. 1040ez irs gov Amount you owe. 1040ez irs gov   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. 1040ez irs gov See How To Pay , later, for information on how to pay the amount you owe. 1040ez irs gov Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. 1040ez irs gov A computer with Internet access and tax preparation software are all you need. 1040ez irs gov Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. 1040ez irs gov IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. 1040ez irs gov For information, visit www. 1040ez irs gov irs. 1040ez irs gov gov/efile. 1040ez irs gov Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. 1040ez irs gov Others offer it for a fee. 1040ez irs gov Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. 1040ez irs gov Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. 1040ez irs gov The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. 1040ez irs gov Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. 1040ez irs gov To find a site near you, call 1-800-906-9887. 1040ez irs gov Or to find the nearest AARP TaxAide site, visit AARP's website at www. 1040ez irs gov aarp. 1040ez irs gov org/taxaide or call 1-888-227-7669. 1040ez irs gov For more information on these programs, go to IRS. 1040ez irs gov gov and enter keyword “VITA” in the search box. 1040ez irs gov Using a Tax Professional Many tax professionals electronically file tax returns for their clients. 1040ez irs gov You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. 1040ez irs gov Note. 1040ez irs gov Tax professionals may charge a fee for IRS e-file. 1040ez irs gov Fees can vary depending on the professional and the specific services rendered. 1040ez irs gov When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. 1040ez irs gov For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. 1040ez irs gov Table 1-5. 1040ez irs gov When To File Your 2013 Return For U. 1040ez irs gov S. 1040ez irs gov citizens and residents who file returns on a calendar year. 1040ez irs gov   For Most Taxpayers For Certain Taxpayers Outside the U. 1040ez irs gov S. 1040ez irs gov No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. 1040ez irs gov When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 1040ez irs gov —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 1040ez irs gov Filing paper returns on time. 1040ez irs gov   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. 1040ez irs gov If you send your return by registered mail, the date of the registration is the postmark date. 1040ez irs gov The registration is evidence that the return was delivered. 1040ez irs gov If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. 1040ez irs gov The postmarked certified mail receipt is evidence that the return was delivered. 1040ez irs gov Private delivery services. 1040ez irs gov   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. 1040ez irs gov The private delivery service can tell you how to get written proof of this date. 1040ez irs gov   For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040ez irs gov gov and enter “private delivery service” in the search box. 1040ez irs gov   The following are designated private delivery services. 1040ez irs gov DHL Express (DHL): Same Day Service. 1040ez irs gov Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040ez irs gov United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040ez irs gov M. 1040ez irs gov , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040ez irs gov Filing electronic returns on time. 1040ez irs gov   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. 1040ez irs gov An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. 1040ez irs gov   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. 1040ez irs gov The date and time in your time zone controls whether your electronically filed return is timely. 1040ez irs gov Filing late. 1040ez irs gov   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. 1040ez irs gov For more information, see Penalties , later. 1040ez irs gov Also see Interest under Amount You Owe. 1040ez irs gov   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. 1040ez irs gov Nonresident alien. 1040ez irs gov    If you are a nonresident alien and earn wages subject to U. 1040ez irs gov S. 1040ez irs gov income tax withholding, your 2013 U. 1040ez irs gov S. 1040ez irs gov income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. 1040ez irs gov   If you do not earn wages subject to U. 1040ez irs gov S. 1040ez irs gov income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. 1040ez irs gov See Publication 519 for more filing information. 1040ez irs gov Filing for a decedent. 1040ez irs gov   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. 1040ez irs gov See Publication 559. 1040ez irs gov Extensions of Time To File You may be able to get an extension of time to file your return. 1040ez irs gov There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. 1040ez irs gov Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. 1040ez irs gov Example. 1040ez irs gov If your return is due on April 15, 2014, you will have until October 15, 2014, to file. 1040ez irs gov If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. 1040ez irs gov You may also be charged penalties, discussed later. 1040ez irs gov How to get the automatic extension. 1040ez irs gov   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. 1040ez irs gov E-file options. 1040ez irs gov   There are two ways you can use e-file to get an extension of time to file. 1040ez irs gov Complete Form 4868, Application for Automatic Extension of Time To File U. 1040ez irs gov S. 1040ez irs gov Individual Income Tax Return, to use as a worksheet. 1040ez irs gov If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 1040ez irs gov If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. 1040ez irs gov E-file using your personal computer or a tax professional. 1040ez irs gov    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 1040ez irs gov You will need to provide certain information from your tax return for 2012. 1040ez irs gov If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. 1040ez irs gov E-file and pay by credit or debit card or by direct transfer from your bank account. 1040ez irs gov   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. 1040ez irs gov You can do this by phone or over the Internet. 1040ez irs gov You do not file Form 4868. 1040ez irs gov See Pay online , under How To Pay, later in this chapter. 1040ez irs gov Filing a paper Form 4868. 1040ez irs gov   You can get an extension of time to file by filing a paper Form 4868. 1040ez irs gov Mail it to the address shown in the form instructions. 1040ez irs gov   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. 1040ez irs gov ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. 1040ez irs gov When to file. 1040ez irs gov   You must request the automatic extension by the due date for your return. 1040ez irs gov You can file your return any time before the 6-month extension period ends. 1040ez irs gov When you file your return. 1040ez irs gov   Enter any payment you made related to the extension of time to file on Form 1040, line 68. 1040ez irs gov If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. 1040ez irs gov Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. 1040ez irs gov Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. 1040ez irs gov S. 1040ez irs gov citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. 1040ez irs gov However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. 1040ez irs gov If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. 1040ez irs gov See Individuals Serving in Combat Zone , later, for special rules that apply to you. 1040ez irs gov Married taxpayers. 1040ez irs gov   If you file a joint return, only one spouse has to qualify for this automatic extension. 1040ez irs gov If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. 1040ez irs gov How to get the extension. 1040ez irs gov   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. 1040ez irs gov (See the situations listed under (2), earlier. 1040ez irs gov ) Extensions beyond 2 months. 1040ez irs gov   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. 1040ez irs gov File Form 4868 and check the box on line 8. 1040ez irs gov No further extension. 1040ez irs gov   An extension of more than 6 months will generally not be granted. 1040ez irs gov However, if you are outside the United States and meet certain tests, you may be granted a longer extension. 1040ez irs gov For more information, see When To File and Pay in Publication 54. 1040ez irs gov Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. 1040ez irs gov This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. 1040ez irs gov Combat zone. 1040ez irs gov   For purposes of the automatic extension, the term “combat zone” includes the following areas. 1040ez irs gov The Arabian peninsula area, effective January 17, 1991. 1040ez irs gov The Kosovo area, effective March 24, 1999. 1040ez irs gov Afghanistan area, effective September 19, 2001. 1040ez irs gov   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. 1040ez irs gov The publication also has information about other tax benefits available to military personnel serving in a combat zone. 1040ez irs gov Extension period. 1040ez irs gov   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. 1040ez irs gov   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. 1040ez irs gov For example, you have 3½ months (January 1 – April 15) to file your tax return. 1040ez irs gov Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. 1040ez irs gov See Extension of Deadlines in Publication 3 for more information. 1040ez irs gov   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. 1040ez irs gov How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. 1040ez irs gov It also explains how to complete certain sections of the form. 1040ez irs gov You may find Table 1-6 helpful when you prepare your paper return. 1040ez irs gov Table 1-6. 1040ez irs gov Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. 1040ez irs gov 2 — Get the forms, schedules, and publications you need. 1040ez irs gov 3 — Fill in your return. 1040ez irs gov 4 — Check your return to make sure it is correct. 1040ez irs gov 5 — Sign and date your return. 1040ez irs gov 6 — Attach all required forms and schedules. 1040ez irs gov Electronic returns. 1040ez irs gov   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. 1040ez irs gov Substitute tax forms. 1040ez irs gov   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. 1040ez irs gov Form W-2. 1040ez irs gov   If you were an employee, you should receive Form W-2 from your employer. 1040ez irs gov You will need the information from this form to prepare your return. 1040ez irs gov See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. 1040ez irs gov   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 1040ez irs gov If it is mailed, you should allow adequate time to receive it before contacting your employer. 1040ez irs gov If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 1040ez irs gov When you request IRS help, be prepared to provide the following information. 1040ez irs gov Your name, address (including ZIP code), and phone number. 1040ez irs gov Your SSN. 1040ez irs gov Your dates of employment. 1040ez irs gov Your employer's name, address (including ZIP code), and phone number. 1040ez irs gov Form 1099. 1040ez irs gov   If you received certain types of income, you may receive a Form 1099. 1040ez irs gov For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). 1040ez irs gov If it is mailed, you should allow adequate time to receive it before contacting the payer. 1040ez irs gov If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. 1040ez irs gov When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. 1040ez irs gov A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. 1040ez irs gov You must account for your income and expenses in a way that clearly shows your taxable income. 1040ez irs gov The way you do this is called an accounting method. 1040ez irs gov This section explains which accounting periods and methods you can use. 1040ez irs gov Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. 1040ez irs gov If you do not use a calendar year, your accounting period is a fiscal year. 1040ez irs gov A regular fiscal year is a 12-month period that ends on the last day of any month except December. 1040ez irs gov A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. 1040ez irs gov You choose your accounting period (tax year) when you file your first income tax return. 1040ez irs gov It cannot be longer than 12 months. 1040ez irs gov More information. 1040ez irs gov   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. 1040ez irs gov Accounting Methods Your accounting method is the way you account for your income and expenses. 1040ez irs gov Most taxpayers use either the cash method or an accrual method. 1040ez irs gov You choose a method when you file your first income tax return. 1040ez irs gov If you want to change your accounting method after that, you generally must get IRS approval. 1040ez irs gov Cash method. 1040ez irs gov   If you use this method, report all items of income in the year in which you actually or constructively receive them. 1040ez irs gov Generally, you deduct all expenses in the year you actually pay them. 1040ez irs gov This is the method most individual taxpayers use. 1040ez irs gov Constructive receipt. 1040ez irs gov   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. 1040ez irs gov You do not need to have physical possession of it. 1040ez irs gov For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). 1040ez irs gov Garnisheed wages. 1040ez irs gov   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. 1040ez irs gov You must include these wages in income for the year you would have received them. 1040ez irs gov Debts paid for you. 1040ez irs gov   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. 1040ez irs gov See Canceled Debts in chapter 12 for more information. 1040ez irs gov Payment to third party. 1040ez irs gov   If a third party is paid income from property you own, you have constructively received the income. 1040ez irs gov It is the same as if you had actually received the income and paid it to the third party. 1040ez irs gov Payment to an agent. 1040ez irs gov   Income an agent receives for you is income you constructively received in the year the agent receives it. 1040ez irs gov If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. 1040ez irs gov Check received or available. 1040ez irs gov   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. 1040ez irs gov A check that was “made available to you” includes a check you have already received, but not cashed or deposited. 1040ez irs gov It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. 1040ez irs gov It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. 1040ez irs gov No constructive receipt. 1040ez irs gov   There may be facts to show that you did not constructively receive income. 1040ez irs gov Example. 1040ez irs gov Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. 1040ez irs gov Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. 1040ez irs gov Accrual method. 1040ez irs gov   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. 1040ez irs gov You generally deduct your expenses when you incur them, rather than when you pay them. 1040ez irs gov Income paid in advance. 1040ez irs gov   An advance payment of income is generally included in gross income in the year you receive it. 1040ez irs gov Your method of accounting does not matter as long as the income is available to you. 1040ez irs gov An advance payment may include rent or interest you receive in advance and pay for services you will perform later. 1040ez irs gov   A limited deferral until the next tax year may be allowed for certain advance payments. 1040ez irs gov See Publication 538 for specific information. 1040ez irs gov Additional information. 1040ez irs gov   For more information on accounting methods, including how to change your accounting method, see Publication 538. 1040ez irs gov Social Security Number (SSN) You must enter your SSN on your return. 1040ez irs gov If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. 1040ez irs gov If you are filing a joint return, include the SSNs in the same order as the names. 1040ez irs gov Use this same order in submitting other forms and documents to the IRS. 1040ez irs gov Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. 1040ez irs gov If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. 1040ez irs gov If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. 1040ez irs gov If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. 1040ez irs gov Name change. 1040ez irs gov   If you changed your name because of marriage, divorce, etc. 1040ez irs gov , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. 1040ez irs gov This prevents delays in processing your return and issuing refunds. 1040ez irs gov It also safeguards your future social security benefits. 1040ez irs gov Dependent's SSN. 1040ez irs gov   You must provide the SSN of each dependent you claim, regardless of the dependent's age. 1040ez irs gov This requirement applies to all dependents (not just your children) claimed on your tax return. 1040ez irs gov Exception. 1040ez irs gov    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. 1040ez irs gov The document must show that the child was born alive. 1040ez irs gov No SSN. 1040ez irs gov   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. 1040ez irs gov It usually takes about 2 weeks to get an SSN. 1040ez irs gov If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. 1040ez irs gov   If you are a U. 1040ez irs gov S. 1040ez irs gov citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. 1040ez irs gov If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. 1040ez irs gov   Form SS-5 is available at any SSA office, on the Internet at www. 1040ez irs gov socialsecurity. 1040ez irs gov gov, or by calling 1-800-772-1213. 1040ez irs gov If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. 1040ez irs gov   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . 1040ez irs gov   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. 1040ez irs gov Adoption taxpayer identification number (ATIN). 1040ez irs gov   If you are in the process of adopting a child who is a U. 1040ez irs gov S. 1040ez irs gov citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. 1040ez irs gov    File Form W-7A, Application for Taxpayer Identification Number for Pending U. 1040ez irs gov S. 1040ez irs gov Adoptions, with the IRS to get an ATIN if all of the following are true. 1040ez irs gov You have a child living with you who was placed in your home for legal adoption. 1040ez irs gov You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. 1040ez irs gov You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. 1040ez irs gov You are eligible to claim the child as a dependent on your tax return. 1040ez irs gov After the adoption is final, you must apply for an SSN for the child. 1040ez irs gov You cannot continue using the ATIN. 1040ez irs gov   See Form W-7A for more information. 1040ez irs gov Nonresident alien spouse. 1040ez irs gov   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. 1040ez irs gov If your spouse is not eligible for an SSN, see the following discussion on ITINs. 1040ez irs gov Individual taxpayer identification number (ITIN). 1040ez irs gov   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. 1040ez irs gov This also applies to an alien spouse or dependent. 1040ez irs gov To apply for an ITIN, file Form W-7 with the IRS. 1040ez irs gov It usually takes about 6 to 10 weeks to get an ITIN. 1040ez irs gov Enter the ITIN on your tax return wherever an SSN is requested. 1040ez irs gov    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. 1040ez irs gov See the Form W-7 instructions for how and where to file. 1040ez irs gov You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. 1040ez irs gov ITIN for tax use only. 1040ez irs gov   An ITIN is for tax use only. 1040ez irs gov It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. 1040ez irs gov S. 1040ez irs gov law. 1040ez irs gov Penalty for not providing social security number. 1040ez irs gov   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. 1040ez irs gov See the discussion on Penalties , later, for more information. 1040ez irs gov SSN on correspondence. 1040ez irs gov   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. 1040ez irs gov Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. 1040ez irs gov Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. 1040ez irs gov If you want $3 to go to this fund, check the box. 1040ez irs gov If you are filing a joint return, your spouse can also have $3 go to the fund. 1040ez irs gov If you check a box, your tax or refund will not change. 1040ez irs gov Computations The following information may be useful in making the return easier to complete. 1040ez irs gov Rounding off dollars. 1040ez irs gov   You can round off cents to whole dollars on your return and schedules. 1040ez irs gov If you do round to whole dollars, you must round all amounts. 1040ez irs gov To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. 1040ez irs gov For example, $1. 1040ez irs gov 39 becomes $1 and $2. 1040ez irs gov 50 becomes $3. 1040ez irs gov   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. 1040ez irs gov Example. 1040ez irs gov You receive two Forms W-2: one showing wages of $5,000. 1040ez irs gov 55 and one showing wages of $18,500. 1040ez irs gov 73. 1040ez irs gov On Form 1040, line 7, you would enter $23,501 ($5,000. 1040ez irs gov 55 + $18,500. 1040ez irs gov 73 = $23,501. 1040ez irs gov 28), not $23,502 ($5,001 + $18,501). 1040ez irs gov Equal amounts. 1040ez irs gov   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. 1040ez irs gov Example. 1040ez irs gov Line 1 is $500. 1040ez irs gov Line 3 is $500. 1040ez irs gov Line 5 asks you to enter the smaller of line 1 or 3. 1040ez irs gov Enter $500 on line 5. 1040ez irs gov Negative amounts. 1040ez irs gov   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. 1040ez irs gov To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. 1040ez irs gov Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. 1040ez irs gov You may be able to file a paperless return using IRS e-file. 1040ez irs gov There's nothing to attach or mail, not even your Forms W-2. 1040ez irs gov See Does My Return Have To Be on Paper, earlier. 1040ez irs gov Form W-2. 1040ez irs gov   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. 1040ez irs gov You should have a Form W-2 from each employer. 1040ez irs gov If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. 1040ez irs gov Attach it to the front page of your paper return, not to any attachments. 1040ez irs gov For more information, see Form W-2 in chapter 4. 1040ez irs gov   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040ez irs gov , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. 1040ez irs gov Form 1040EZ. 1040ez irs gov   There are no additional schedules to file with Form 1040EZ. 1040ez irs gov Form 1040A. 1040ez irs gov   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. 1040ez irs gov Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. 1040ez irs gov Do not attach items unless required to do so. 1040ez irs gov Form 1040. 1040ez irs gov   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. 1040ez irs gov Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. 1040ez irs gov Do not attach items unless required to do so. 1040ez irs gov Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. 1040ez irs gov If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th