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1040ez Tax Form And Booklet

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1040ez Tax Form And Booklet

1040ez tax form and booklet Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. 1040ez tax form and booklet Tax questions. 1040ez tax form and booklet Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. 1040ez tax form and booklet irs. 1040ez tax form and booklet gov/pub544. 1040ez tax form and booklet What's New Direct reporting on Schedule D. 1040ez tax form and booklet   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. 1040ez tax form and booklet If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. 1040ez tax form and booklet For additional information, see Schedule D and Form 8949 in chapter 4. 1040ez tax form and booklet Tax rate on net capital gain and qualified dividends. 1040ez tax form and booklet   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 1040ez tax form and booklet See Capital Gains Tax Rates in chapter 4. 1040ez tax form and booklet Important Reminders Dispositions of U. 1040ez tax form and booklet S. 1040ez tax form and booklet real property interests by foreign persons. 1040ez tax form and booklet  If you are a foreign person or firm and you sell or otherwise dispose of a U. 1040ez tax form and booklet S. 1040ez tax form and booklet real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). 1040ez tax form and booklet Corporations, partnerships, trusts, and estates also may have to withhold on certain U. 1040ez tax form and booklet S. 1040ez tax form and booklet real property interests they distribute to you. 1040ez tax form and booklet You must report these dispositions and distributions and any income tax withheld on your U. 1040ez tax form and booklet S. 1040ez tax form and booklet income tax return. 1040ez tax form and booklet For more information on dispositions of U. 1040ez tax form and booklet S. 1040ez tax form and booklet real property interests, see Publication 519, U. 1040ez tax form and booklet S. 1040ez tax form and booklet Tax Guide for Aliens. 1040ez tax form and booklet Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 1040ez tax form and booklet Foreign source income. 1040ez tax form and booklet  If you are a U. 1040ez tax form and booklet S. 1040ez tax form and booklet citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. 1040ez tax form and booklet S. 1040ez tax form and booklet law. 1040ez tax form and booklet This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. 1040ez tax form and booklet Photographs of missing children. 1040ez tax form and booklet  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez tax form and booklet Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez tax form and booklet You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez tax form and booklet Introduction You dispose of property when any of the following occurs. 1040ez tax form and booklet You sell property. 1040ez tax form and booklet You exchange property for other property. 1040ez tax form and booklet Your property is condemned or disposed of under threat of condemnation. 1040ez tax form and booklet Your property is repossessed. 1040ez tax form and booklet You abandon property. 1040ez tax form and booklet You give property away. 1040ez tax form and booklet This publication explains the tax rules that apply when you dispose of property. 1040ez tax form and booklet It discusses the following topics. 1040ez tax form and booklet How to figure a gain or loss. 1040ez tax form and booklet Whether your gain or loss is ordinary or capital. 1040ez tax form and booklet How to treat your gain or loss when you dispose of business property. 1040ez tax form and booklet How to report a gain or loss. 1040ez tax form and booklet This publication also explains whether your gain is taxable or your loss is deductible. 1040ez tax form and booklet This publication does not discuss certain transactions covered in other IRS publications. 1040ez tax form and booklet These include the following. 1040ez tax form and booklet Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. 1040ez tax form and booklet See chapter 4 of Publication 550, Investment Income and Expenses. 1040ez tax form and booklet Sale of your main home. 1040ez tax form and booklet See Publication 523, Selling Your Home. 1040ez tax form and booklet Installment sales. 1040ez tax form and booklet See Publication 537, Installment Sales. 1040ez tax form and booklet Transfers of property at death. 1040ez tax form and booklet See Publication 559, Survivors, Executors, and Administrators. 1040ez tax form and booklet Forms to file. 1040ez tax form and booklet   When you dispose of property, you usually will have to file one or more of the following forms. 1040ez tax form and booklet Schedule D, Capital Gains and Losses. 1040ez tax form and booklet Form 4797, Sales of Business Property. 1040ez tax form and booklet Form 8824, Like-Kind Exchanges. 1040ez tax form and booklet Form 8949, Sales and Other Dispositions of Capital Assets. 1040ez tax form and booklet    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. 1040ez tax form and booklet However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. 1040ez tax form and booklet Comments and suggestions. 1040ez tax form and booklet   We welcome your comments about this publication and your suggestions for future editions. 1040ez tax form and booklet   You can send your comments to the following address. 1040ez tax form and booklet Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez tax form and booklet NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez tax form and booklet Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez tax form and booklet You can also send us comments from www. 1040ez tax form and booklet irs. 1040ez tax form and booklet gov/formspubs/. 1040ez tax form and booklet Click on “More Information ” and then on “Give us feedback. 1040ez tax form and booklet ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez tax form and booklet Ordering forms and publications. 1040ez tax form and booklet   Visit www. 1040ez tax form and booklet irs. 1040ez tax form and booklet gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez tax form and booklet Internal Revenue Service 1201 N. 1040ez tax form and booklet Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez tax form and booklet   If you have a tax question, check the information available on IRS. 1040ez tax form and booklet gov or call 1-800-829-1040. 1040ez tax form and booklet We cannot answer tax questions sent to either of the above addresses. 1040ez tax form and booklet Prev  Up  Next   Home   More Online Publications
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LT 18 (Letter 1615) Frequently Asked Questions (FAQs)

What is the notice telling me?

We do not have a record of receiving federal income tax returns for the years indicated in the letter.

What do I have to do?

File the returns or contact us to discuss the matter. If you are a wage earner, we usually can provide you with your income and withholding information if you do not have the necessary records to complete your returns. In addition, as allowed under Internal Revenue Code Section 6020B, we will prepare your employment, excise, or partnership returns based on available information such as the last returns you filed. We will figure your tax and send you a bill for that tax, plus interest and penalty charges. This won't be to your advantage.

How much time do I have?

Contact us as soon as possible, but no later than 10 days after the date on the letter.

What happens if I don't file?

We may file the return for you. As allowed under Internal Revenue Code Section 6020B, we will prepare your employment, excise, or partnership returns based on available information such as the last returns you filed. We will figure your tax and send you a bill for that tax, plus interest and penalty charges. This won't be to your advantage.

Who should I contact?

Contact us at the phone number shown in the letter; the person answering will be able to assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already filed the requested return(s), you should still call us at the number printed at the top of the notice to make sure your account reflects this. We may ask you to resubmit the return with an original signature.

Page Last Reviewed or Updated: 30-Jan-2014

The 1040ez Tax Form And Booklet

1040ez tax form and booklet 1. 1040ez tax form and booklet   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 tax form and booklet 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 tax form and booklet   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 tax form and booklet See Publication 501 for more information. 1040ez tax form and booklet Additional Medicare Tax. 1040ez tax form and booklet  Beginning in 2013, a 0. 1040ez tax form and booklet 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 tax form and booklet For more information, see the Instructions for Form 1040, line 60, and Form 8959. 1040ez tax form and booklet Net Investment Income Tax. 1040ez tax form and booklet  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 1040ez tax form and booklet NIIT is a 3. 1040ez tax form and booklet 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 1040ez tax form and booklet For more information, see the Instructions for Form 1040, line 60, and Form 8960. 1040ez tax form and booklet Refundable credit for prior year minimum tax. 1040ez tax form and booklet  The refundable portion of the credit for prior year minimum tax is no longer available. 1040ez tax form and booklet Who must file. 1040ez tax form and booklet  Generally, the amount of income you can receive before you must file a return has been increased. 1040ez tax form and booklet See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. 1040ez tax form and booklet Reminders File online. 1040ez tax form and booklet  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. 1040ez tax form and booklet Create your own personal identification number (PIN) and file a completely paperless tax return. 1040ez tax form and booklet For more information, see Does My Return Have To Be on Paper , later. 1040ez tax form and booklet Change of address. 1040ez tax form and booklet  If you change your address, you should notify the IRS. 1040ez tax form and booklet You can use Form 8822 to notify the IRS of the change. 1040ez tax form and booklet See Change of Address , later, under What Happens After I File. 1040ez tax form and booklet Enter your social security number. 1040ez tax form and booklet  You must enter your social security number (SSN) in the spaces provided on your tax return. 1040ez tax form and booklet If you file a joint return, enter the SSNs in the same order as the names. 1040ez tax form and booklet Direct deposit of refund. 1040ez tax form and booklet  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 tax form and booklet See Direct Deposit under Refunds, later. 1040ez tax form and booklet If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. 1040ez tax form and booklet Pay online or by phone. 1040ez tax form and booklet  If you owe additional tax, you may be able to pay online or by phone. 1040ez tax form and booklet See How To Pay , later. 1040ez tax form and booklet Installment agreement. 1040ez tax form and booklet  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. 1040ez tax form and booklet See Installment Agreement , later, under Amount You Owe. 1040ez tax form and booklet You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. 1040ez tax form and booklet Automatic 6-month extension. 1040ez tax form and booklet  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 tax form and booklet S. 1040ez tax form and booklet Individual Income Tax Return. 1040ez tax form and booklet See Automatic Extension , later. 1040ez tax form and booklet Service in combat zone. 1040ez tax form and booklet  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 tax form and booklet See Individuals Serving in Combat Zone , later, under When Do I Have To File. 1040ez tax form and booklet Adoption taxpayer identification number. 1040ez tax form and booklet  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 tax form and booklet For more information, see Social Security Number (SSN) , later. 1040ez tax form and booklet Taxpayer identification number for aliens. 1040ez tax form and booklet  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 tax form and booklet For more information, see Social Security Number (SSN) , later. 1040ez tax form and booklet Frivolous tax submissions. 1040ez tax form and booklet  The IRS has published a list of positions that are identified as frivolous. 1040ez tax form and booklet The penalty for filing a frivolous tax return is $5,000. 1040ez tax form and booklet Also, the $5,000 penalty will apply to other specified frivolous submissions. 1040ez tax form and booklet For more information, see Civil Penalties , later. 1040ez tax form and booklet Introduction This chapter discusses the following topics. 1040ez tax form and booklet Whether you have to file a return. 1040ez tax form and booklet Which form to use. 1040ez tax form and booklet How to file electronically. 1040ez tax form and booklet When, how, and where to file your return. 1040ez tax form and booklet What happens if you pay too little or too much tax. 1040ez tax form and booklet What records you should keep and how long you should keep them. 1040ez tax form and booklet How you can change a return you have already filed. 1040ez tax form and booklet 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 tax form and booklet Individuals in general. 1040ez tax form and booklet (There are special rules for surviving spouses, executors, administrators, legal representatives, U. 1040ez tax form and booklet S. 1040ez tax form and booklet citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. 1040ez tax form and booklet S. 1040ez tax form and booklet possessions. 1040ez tax form and booklet ) Dependents. 1040ez tax form and booklet Certain children under age 19 or full-time students. 1040ez tax form and booklet Self-employed persons. 1040ez tax form and booklet Aliens. 1040ez tax form and booklet The filing requirements for each category are explained in this chapter. 1040ez tax form and booklet The filing requirements apply even if you do not owe tax. 1040ez tax form and booklet Even if you do not have to file a return, it may be to your advantage to do so. 1040ez tax form and booklet See Who Should File, later. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet Individuals—In General If you are a U. 1040ez tax form and booklet S. 1040ez tax form and booklet citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. 1040ez tax form and booklet To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. 1040ez tax form and booklet Even if no table shows that you must file, you may need to file to get money back. 1040ez tax form and booklet (See Who Should File , later. 1040ez tax form and booklet ) Gross income. 1040ez tax form and booklet   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet 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 tax form and booklet   Common types of income are discussed in Part Two of this publication. 1040ez tax form and booklet Community income. 1040ez tax form and booklet   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 tax form and booklet This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. 1040ez tax form and booklet See Publication 555, Community Property, for more information. 1040ez tax form and booklet Nevada, Washington, and California domestic partners. 1040ez tax form and booklet   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 tax form and booklet See Publication 555. 1040ez tax form and booklet Self-employed individuals. 1040ez tax form and booklet   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 tax form and booklet See Self-Employed Persons , later, for more information about your filing requirements. 1040ez tax form and booklet    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. 1040ez tax form and booklet Filing status. 1040ez tax form and booklet   Your filing status depends on whether you are single or married and on your family situation. 1040ez tax form and booklet Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. 1040ez tax form and booklet See chapter 2 for an explanation of each filing status. 1040ez tax form and booklet Age. 1040ez tax form and booklet   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 tax form and booklet See Table 1-1. 1040ez tax form and booklet You are considered 65 on the day before your 65th birthday. 1040ez tax form and booklet For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 1040ez tax form and booklet Table 1-1. 1040ez tax form and booklet 2013 Filing Requirements for Most Taxpayers IF your filing status is. 1040ez tax form and booklet . 1040ez tax form and booklet . 1040ez tax form and booklet AND at the end of 2013 you  were. 1040ez tax form and booklet . 1040ez tax form and booklet . 1040ez tax form and booklet * THEN file a return if  your gross income  was at least. 1040ez tax form and booklet . 1040ez tax form and booklet . 1040ez tax form and booklet ** 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 tax form and booklet ** 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 tax form and booklet 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 tax form and booklet 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 tax form and booklet Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 1040ez tax form and booklet Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 1040ez tax form and booklet 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 tax form and booklet *** 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 tax form and booklet 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 tax form and booklet You are the surviving spouse, executor, administrator, or legal representative. 1040ez tax form and booklet The decedent met the filing requirements at the date of death. 1040ez tax form and booklet For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. 1040ez tax form and booklet U. 1040ez tax form and booklet S. 1040ez tax form and booklet 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 tax form and booklet For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 1040ez tax form and booklet S. 1040ez tax form and booklet Citizens and Resident Aliens Abroad. 1040ez tax form and booklet It is available online and at most U. 1040ez tax form and booklet S. 1040ez tax form and booklet embassies and consulates. 1040ez tax form and booklet See How To Get Tax Help in the back of this publication. 1040ez tax form and booklet Residents of Puerto Rico If you are a U. 1040ez tax form and booklet S. 1040ez tax form and booklet citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 1040ez tax form and booklet S. 1040ez tax form and booklet income tax return for any year in which you meet the income requirements. 1040ez tax form and booklet This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 1040ez tax form and booklet If you are a bona fide resident of Puerto Rico for the entire year, your U. 1040ez tax form and booklet S. 1040ez tax form and booklet gross income does not include income from sources within Puerto Rico. 1040ez tax form and booklet It does, however, include any income you received for your services as an employee of the United States or a U. 1040ez tax form and booklet S. 1040ez tax form and booklet agency. 1040ez tax form and booklet If you receive income from Puerto Rican sources that is not subject to U. 1040ez tax form and booklet S. 1040ez tax form and booklet tax, you must reduce your standard deduction. 1040ez tax form and booklet As a result, the amount of income you must have before you are required to file a U. 1040ez tax form and booklet S. 1040ez tax form and booklet income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. 1040ez tax form and booklet For more information, see Publication 570, Tax Guide for Individuals With Income From U. 1040ez tax form and booklet S. 1040ez tax form and booklet Possessions. 1040ez tax form and booklet Individuals With Income From U. 1040ez tax form and booklet S. 1040ez tax form and booklet Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 1040ez tax form and booklet S. 1040ez tax form and booklet Virgin Islands, special rules may apply when determining whether you must file a U. 1040ez tax form and booklet S. 1040ez tax form and booklet federal income tax return. 1040ez tax form and booklet In addition, you may have to file a return with the individual island government. 1040ez tax form and booklet See Publication 570 for more information. 1040ez tax form and booklet 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 tax form and booklet You also must file if your situation is described in Table 1-3. 1040ez tax form and booklet Responsibility of parent. 1040ez tax form and booklet   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet ” Child's earnings. 1040ez tax form and booklet   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 1040ez tax form and booklet 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 tax form and booklet But if the child does not pay the tax due on this income, the parent is liable for the tax. 1040ez tax form and booklet 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 tax form and booklet If this election is made, the child does not have to file a return. 1040ez tax form and booklet See Parent's Election To Report Child's Interest and Dividends in chapter 31. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet 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 tax form and booklet 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 tax form and booklet 28 or more. 1040ez tax form and booklet (See Table 1-3. 1040ez tax form and booklet ) Use Schedule SE (Form 1040) to figure your self-employment tax. 1040ez tax form and booklet Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. 1040ez tax form and booklet For more information about this tax, see Publication 334, Tax Guide for Small Business. 1040ez tax form and booklet Employees of foreign governments or international organizations. 1040ez tax form and booklet   If you are a U. 1040ez tax form and booklet S. 1040ez tax form and booklet 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 tax form and booklet Ministers. 1040ez tax form and booklet   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 tax form and booklet This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. 1040ez tax form and booklet For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040ez tax form and booklet Table 1-2. 1040ez tax form and booklet 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. 1040ez tax form and booklet If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. 1040ez tax form and booklet (See Table 1-3 for other situations when you must file. 1040ez tax form and booklet ) In this table, earned income includes salaries, wages, tips, and professional fees. 1040ez tax form and booklet It also includes taxable scholarship and fellowship grants. 1040ez tax form and booklet (See Scholarships and fellowships in chapter 12. 1040ez tax form and booklet ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. 1040ez tax form and booklet It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. 1040ez tax form and booklet Gross income is the total of your earned and unearned income. 1040ez tax form and booklet   Single dependents—Were you either age 65 or older or blind? □ No. 1040ez tax form and booklet You must file a return if any of the following apply. 1040ez tax form and booklet     • Your unearned income was more than $1,000. 1040ez tax form and booklet     • Your earned income was more than $6,100. 1040ez tax form and booklet     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. 1040ez tax form and booklet □ Yes. 1040ez tax form and booklet You must file a return if any of the following apply. 1040ez tax form and booklet     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 1040ez tax form and booklet     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 1040ez tax form and booklet     • 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 tax form and booklet Married dependents—Were you either age 65 or older or blind? □ No. 1040ez tax form and booklet You must file a return if any of the following apply. 1040ez tax form and booklet     • Your unearned income was more than $1,000. 1040ez tax form and booklet     • Your earned income was more than $6,100. 1040ez tax form and booklet     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040ez tax form and booklet     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. 1040ez tax form and booklet □ Yes. 1040ez tax form and booklet You must file a return if any of the following apply. 1040ez tax form and booklet     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 1040ez tax form and booklet     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 1040ez tax form and booklet     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 1040ez tax form and booklet     • 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 tax form and booklet Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. 1040ez tax form and booklet The rules used to determine your alien status are discussed in Publication 519, U. 1040ez tax form and booklet S. 1040ez tax form and booklet Tax Guide for Aliens. 1040ez tax form and booklet Resident alien. 1040ez tax form and booklet   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 tax form and booklet S. 1040ez tax form and booklet citizens. 1040ez tax form and booklet Use the forms discussed in this publication. 1040ez tax form and booklet Nonresident alien. 1040ez tax form and booklet   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. 1040ez tax form and booklet S. 1040ez tax form and booklet citizens and resident aliens. 1040ez tax form and booklet See Publication 519 to find out if U. 1040ez tax form and booklet S. 1040ez tax form and booklet income tax laws apply to you and which forms you should file. 1040ez tax form and booklet Dual-status taxpayer. 1040ez tax form and booklet   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 tax form and booklet Different rules apply for each part of the year. 1040ez tax form and booklet For information on dual-status taxpayers, see Publication 519. 1040ez tax form and booklet Table 1-3. 1040ez tax form and booklet 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 tax form and booklet 1. 1040ez tax form and booklet   You owe any special taxes, including any of the following. 1040ez tax form and booklet   a. 1040ez tax form and booklet Alternative minimum tax. 1040ez tax form and booklet   b. 1040ez tax form and booklet Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 1040ez tax form and booklet But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 1040ez tax form and booklet   c. 1040ez tax form and booklet Household employment taxes. 1040ez tax form and booklet But if you are filing a return only because you owe this tax, you can file Schedule H by itself. 1040ez tax form and booklet   d. 1040ez tax form and booklet 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 tax form and booklet   e. 1040ez tax form and booklet Recapture of first-time homebuyer credit. 1040ez tax form and booklet   f. 1040ez tax form and booklet 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 tax form and booklet   g. 1040ez tax form and booklet Recapture taxes. 1040ez tax form and booklet 2. 1040ez tax form and booklet   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. 1040ez tax form and booklet 3. 1040ez tax form and booklet   You had net earnings from self-employment of at least $400. 1040ez tax form and booklet 4. 1040ez tax form and booklet   You had wages of $108. 1040ez tax form and booklet 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 1040ez tax form and booklet 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 tax form and booklet You had federal income tax withheld or made estimated tax payments. 1040ez tax form and booklet You qualify for the earned income credit. 1040ez tax form and booklet See chapter 36 for more information. 1040ez tax form and booklet You qualify for the additional child tax credit. 1040ez tax form and booklet See chapter 34 for more information. 1040ez tax form and booklet You qualify for the health coverage tax credit. 1040ez tax form and booklet See chapter 37 for more information. 1040ez tax form and booklet You qualify for the American opportunity credit. 1040ez tax form and booklet See chapter 35 for more information. 1040ez tax form and booklet You qualify for the credit for federal tax on fuels. 1040ez tax form and booklet See chapter 37 for more information. 1040ez tax form and booklet Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. 1040ez tax form and booklet (But also see Does My Return Have To Be on Paper , later. 1040ez tax form and booklet ) See the discussion under Form 1040 for when you must use that form. 1040ez tax form and booklet Form 1040EZ Form 1040EZ is the simplest form to use. 1040ez tax form and booklet You can use Form 1040EZ if all of the following apply. 1040ez tax form and booklet    Your filing status is single or married filing jointly. 1040ez tax form and booklet If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. 1040ez tax form and booklet You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. 1040ez tax form and booklet If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez tax form and booklet You do not claim any dependents. 1040ez tax form and booklet Your taxable income is less than $100,000. 1040ez tax form and booklet 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 tax form and booklet You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. 1040ez tax form and booklet You do not claim any credits other than the earned income credit. 1040ez tax form and booklet You do not owe any household employment taxes on wages you paid to a household employee. 1040ez tax form and booklet If you earned tips, they are included in boxes 5 and 7 of your Form W-2. 1040ez tax form and booklet You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. 1040ez tax form and booklet   You must meet all of these requirements to use Form 1040EZ. 1040ez tax form and booklet If you do not, you must use Form 1040A or Form 1040. 1040ez tax form and booklet Figuring tax. 1040ez tax form and booklet   On Form 1040EZ, you can use only the tax table to figure your income tax. 1040ez tax form and booklet You cannot use Form 1040EZ to report any other tax. 1040ez tax form and booklet Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. 1040ez tax form and booklet You can use Form 1040A if all of the following apply. 1040ez tax form and booklet    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 tax form and booklet 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 tax form and booklet You must use Form 1040. 1040ez tax form and booklet Your taxable income is less than $100,000. 1040ez tax form and booklet Your adjustments to income are for only the following items. 1040ez tax form and booklet Educator expenses. 1040ez tax form and booklet IRA deduction. 1040ez tax form and booklet Student loan interest deduction. 1040ez tax form and booklet Tuition and fees. 1040ez tax form and booklet You do not itemize your deductions. 1040ez tax form and booklet You claim only the following tax credits. 1040ez tax form and booklet The credit for child and dependent care expenses. 1040ez tax form and booklet (See chapter 32. 1040ez tax form and booklet ) The credit for the elderly or the disabled. 1040ez tax form and booklet (See chapter 33. 1040ez tax form and booklet ) The education credits. 1040ez tax form and booklet (See chapter 35. 1040ez tax form and booklet ) The retirement savings contribution credit. 1040ez tax form and booklet (See chapter 37. 1040ez tax form and booklet ) The child tax credit. 1040ez tax form and booklet (See chapter 34. 1040ez tax form and booklet ) The earned income credit. 1040ez tax form and booklet (See chapter 36. 1040ez tax form and booklet ) The additional child tax credit. 1040ez tax form and booklet (See chapter 34. 1040ez tax form and booklet ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. 1040ez tax form and booklet (See Publication 525, Taxable and Nontaxable Income. 1040ez tax form and booklet )   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 tax form and booklet   You must meet all these requirements to use Form 1040A. 1040ez tax form and booklet If you do not, you must use Form 1040. 1040ez tax form and booklet Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. 1040ez tax form and booklet You can use Form 1040 to report all types of income, deductions, and credits. 1040ez tax form and booklet 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 tax form and booklet You must use Form 1040 if any of the following apply. 1040ez tax form and booklet    Your taxable income is $100,000 or more. 1040ez tax form and booklet You itemize your deductions on Schedule A. 1040ez tax form and booklet 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 tax form and booklet You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. 1040ez tax form and booklet 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 tax form and booklet You received $20 or more in tips in any 1 month and did not report all of them to your employer. 1040ez tax form and booklet (See chapter 6. 1040ez tax form and booklet ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. 1040ez tax form and booklet You claim any credits other than the credits listed earlier under Form 1040A. 1040ez tax form and booklet You owe the excise tax on insider stock compensation from an expatriated corporation. 1040ez tax form and booklet Your Form W-2 shows an amount in box 12 with a code Z. 1040ez tax form and booklet You had a qualified health savings account funding distribution from your IRA. 1040ez tax form and booklet You are an employee and your employer did not withhold social security and Medicare tax. 1040ez tax form and booklet You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. 1040ez tax form and booklet You are a debtor in a bankruptcy case filed after October 16, 2005. 1040ez tax form and booklet You must repay the first-time homebuyer credit. 1040ez tax form and booklet You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. 1040ez tax form and booklet Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). 1040ez tax form and booklet If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. 1040ez tax form and booklet See your tax return instructions for details. 1040ez tax form and booklet If you do not qualify for Free File, then you should check out IRS. 1040ez tax form and booklet gov for low-cost e-file options or Free File Fillable Forms. 1040ez tax form and booklet IRS e-file Table 1-4 lists the benefits of IRS e-file. 1040ez tax form and booklet IRS e-file uses automation to replace most of the manual steps needed to process paper returns. 1040ez tax form and booklet As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. 1040ez tax form and booklet However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. 1040ez tax form and booklet Using e-file does not affect your chances of an IRS examination of your return. 1040ez tax form and booklet Free File Fillable Forms. 1040ez tax form and booklet   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. 1040ez tax form and booklet 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 tax form and booklet gov, and Apply only to a federal tax return. 1040ez tax form and booklet Electronic return signatures. 1040ez tax form and booklet   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). 1040ez tax form and booklet If you are filing online, you must use a Self-Select PIN. 1040ez tax form and booklet If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. 1040ez tax form and booklet Self-Select PIN. 1040ez tax form and booklet   The Self-Select PIN method allows you to create your own PIN. 1040ez tax form and booklet 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 tax form and booklet   A PIN is any combination of five digits you choose except five zeros. 1040ez tax form and booklet If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. 1040ez tax form and booklet   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 tax form and booklet Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. 1040ez tax form and booklet AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. 1040ez tax form and booklet If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. 1040ez tax form and booklet Visit us at IRS. 1040ez tax form and booklet 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 tax form and booklet (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. 1040ez tax form and booklet The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. 1040ez tax form and booklet ) You will also be prompted to enter your date of birth. 1040ez tax form and booklet Table 1-4. 1040ez tax form and booklet Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. 1040ez tax form and booklet • Free File is available in English and Spanish. 1040ez tax form and booklet • Free File is available online 24 hours a day, 7 days a week. 1040ez tax form and booklet • Get your refund faster by e-filing using Direct Deposit. 1040ez tax form and booklet • Sign electronically with a secure self-selected PIN and file a completely paperless return. 1040ez tax form and booklet • Receive an acknowledgement that your return was received and accepted. 1040ez tax form and booklet • 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 tax form and booklet You can also file a return early and pay the amount you owe by the due date of your return. 1040ez tax form and booklet • Save time by preparing and e-filing federal and state returns together. 1040ez tax form and booklet • IRS computers quickly and automatically check for errors or other missing information. 1040ez tax form and booklet • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. 1040ez tax form and booklet You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. 1040ez tax form and booklet If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. 1040ez tax form and booklet This can be found at IRS. 1040ez tax form and booklet gov. 1040ez tax form and booklet Click on Request an Electronic Filing PIN. 1040ez tax form and booklet Or you can call 1-866-704-7388. 1040ez tax form and booklet Practitioner PIN. 1040ez tax form and booklet   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. 1040ez tax form and booklet The practitioner can provide you with details. 1040ez tax form and booklet Form 8453. 1040ez tax form and booklet   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. 1040ez tax form and booklet For details, see Form 8453. 1040ez tax form and booklet For more details, visit www. 1040ez tax form and booklet irs. 1040ez tax form and booklet gov/efile and click on “ Individuals. 1040ez tax form and booklet ” Identity Protection PIN. 1040ez tax form and booklet   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 tax form and booklet If the IRS has not given you this type of number, leave these spaces blank. 1040ez tax form and booklet For more information, see the Instructions for Form 1040A or Form 1040. 1040ez tax form and booklet Power of attorney. 1040ez tax form and booklet   If an agent is signing your return for you, a power of attorney (POA) must be filed. 1040ez tax form and booklet Attach the POA to Form 8453 and file it using that form's instructions. 1040ez tax form and booklet See Signatures , later, for more information on POAs. 1040ez tax form and booklet State returns. 1040ez tax form and booklet   In most states, you can file an electronic state return simultaneously with your federal return. 1040ez tax form and booklet For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. 1040ez tax form and booklet irs. 1040ez tax form and booklet gov/efile. 1040ez tax form and booklet Refunds. 1040ez tax form and booklet   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 tax form and booklet With e-file, your refund will be issued faster than if you filed on paper. 1040ez tax form and booklet   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 tax form and booklet See Offset against debts under Refunds, later. 1040ez tax form and booklet Refund inquiries. 1040ez tax form and booklet   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. 1040ez tax form and booklet See Refund Information , later. 1040ez tax form and booklet Amount you owe. 1040ez tax form and booklet   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. 1040ez tax form and booklet See How To Pay , later, for information on how to pay the amount you owe. 1040ez tax form and booklet Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. 1040ez tax form and booklet A computer with Internet access and tax preparation software are all you need. 1040ez tax form and booklet Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. 1040ez tax form and booklet IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. 1040ez tax form and booklet For information, visit www. 1040ez tax form and booklet irs. 1040ez tax form and booklet gov/efile. 1040ez tax form and booklet Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. 1040ez tax form and booklet Others offer it for a fee. 1040ez tax form and booklet Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. 1040ez tax form and booklet Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet To find a site near you, call 1-800-906-9887. 1040ez tax form and booklet Or to find the nearest AARP TaxAide site, visit AARP's website at www. 1040ez tax form and booklet aarp. 1040ez tax form and booklet org/taxaide or call 1-888-227-7669. 1040ez tax form and booklet For more information on these programs, go to IRS. 1040ez tax form and booklet gov and enter keyword “VITA” in the search box. 1040ez tax form and booklet Using a Tax Professional Many tax professionals electronically file tax returns for their clients. 1040ez tax form and booklet 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 tax form and booklet Note. 1040ez tax form and booklet Tax professionals may charge a fee for IRS e-file. 1040ez tax form and booklet Fees can vary depending on the professional and the specific services rendered. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet Table 1-5. 1040ez tax form and booklet When To File Your 2013 Return For U. 1040ez tax form and booklet S. 1040ez tax form and booklet citizens and residents who file returns on a calendar year. 1040ez tax form and booklet   For Most Taxpayers For Certain Taxpayers Outside the U. 1040ez tax form and booklet S. 1040ez tax form and booklet 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 tax form and booklet When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 1040ez tax form and booklet —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 1040ez tax form and booklet Filing paper returns on time. 1040ez tax form and booklet   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 tax form and booklet If you send your return by registered mail, the date of the registration is the postmark date. 1040ez tax form and booklet The registration is evidence that the return was delivered. 1040ez tax form and booklet 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 tax form and booklet The postmarked certified mail receipt is evidence that the return was delivered. 1040ez tax form and booklet Private delivery services. 1040ez tax form and booklet   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 tax form and booklet The private delivery service can tell you how to get written proof of this date. 1040ez tax form and booklet   For the IRS mailing address to use if you are using a private delivery service, go to IRS. 1040ez tax form and booklet gov and enter “private delivery service” in the search box. 1040ez tax form and booklet   The following are designated private delivery services. 1040ez tax form and booklet DHL Express (DHL): Same Day Service. 1040ez tax form and booklet Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 1040ez tax form and booklet United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 1040ez tax form and booklet M. 1040ez tax form and booklet , UPS Worldwide Express Plus, and UPS Worldwide Express. 1040ez tax form and booklet Filing electronic returns on time. 1040ez tax form and booklet   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 tax form and booklet 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 tax form and booklet   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 tax form and booklet The date and time in your time zone controls whether your electronically filed return is timely. 1040ez tax form and booklet Filing late. 1040ez tax form and booklet   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. 1040ez tax form and booklet For more information, see Penalties , later. 1040ez tax form and booklet Also see Interest under Amount You Owe. 1040ez tax form and booklet   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 tax form and booklet Nonresident alien. 1040ez tax form and booklet    If you are a nonresident alien and earn wages subject to U. 1040ez tax form and booklet S. 1040ez tax form and booklet income tax withholding, your 2013 U. 1040ez tax form and booklet S. 1040ez tax form and booklet 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 tax form and booklet   If you do not earn wages subject to U. 1040ez tax form and booklet S. 1040ez tax form and booklet 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 tax form and booklet See Publication 519 for more filing information. 1040ez tax form and booklet Filing for a decedent. 1040ez tax form and booklet   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 tax form and booklet See Publication 559. 1040ez tax form and booklet Extensions of Time To File You may be able to get an extension of time to file your return. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet Example. 1040ez tax form and booklet If your return is due on April 15, 2014, you will have until October 15, 2014, to file. 1040ez tax form and booklet If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. 1040ez tax form and booklet You may also be charged penalties, discussed later. 1040ez tax form and booklet How to get the automatic extension. 1040ez tax form and booklet   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. 1040ez tax form and booklet E-file options. 1040ez tax form and booklet   There are two ways you can use e-file to get an extension of time to file. 1040ez tax form and booklet Complete Form 4868, Application for Automatic Extension of Time To File U. 1040ez tax form and booklet S. 1040ez tax form and booklet Individual Income Tax Return, to use as a worksheet. 1040ez tax form and booklet If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 1040ez tax form and booklet If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. 1040ez tax form and booklet E-file using your personal computer or a tax professional. 1040ez tax form and booklet    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 1040ez tax form and booklet You will need to provide certain information from your tax return for 2012. 1040ez tax form and booklet 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 tax form and booklet E-file and pay by credit or debit card or by direct transfer from your bank account. 1040ez tax form and booklet   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 tax form and booklet You can do this by phone or over the Internet. 1040ez tax form and booklet You do not file Form 4868. 1040ez tax form and booklet See Pay online , under How To Pay, later in this chapter. 1040ez tax form and booklet Filing a paper Form 4868. 1040ez tax form and booklet   You can get an extension of time to file by filing a paper Form 4868. 1040ez tax form and booklet Mail it to the address shown in the form instructions. 1040ez tax form and booklet   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. 1040ez tax form and booklet ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. 1040ez tax form and booklet When to file. 1040ez tax form and booklet   You must request the automatic extension by the due date for your return. 1040ez tax form and booklet You can file your return any time before the 6-month extension period ends. 1040ez tax form and booklet When you file your return. 1040ez tax form and booklet   Enter any payment you made related to the extension of time to file on Form 1040, line 68. 1040ez tax form and booklet 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 tax form and booklet Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. 1040ez tax form and booklet 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 tax form and booklet S. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet 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 tax form and booklet See Individuals Serving in Combat Zone , later, for special rules that apply to you. 1040ez tax form and booklet Married taxpayers. 1040ez tax form and booklet   If you file a joint return, only one spouse has to qualify for this automatic extension. 1040ez tax form and booklet If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. 1040ez tax form and booklet How to get the extension. 1040ez tax form and booklet   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. 1040ez tax form and booklet (See the situations listed under (2), earlier. 1040ez tax form and booklet ) Extensions beyond 2 months. 1040ez tax form and booklet   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 tax form and booklet File Form 4868 and check the box on line 8. 1040ez tax form and booklet No further extension. 1040ez tax form and booklet   An extension of more than 6 months will generally not be granted. 1040ez tax form and booklet However, if you are outside the United States and meet certain tests, you may be granted a longer extension. 1040ez tax form and booklet For more information, see When To File and Pay in Publication 54. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet Combat zone. 1040ez tax form and booklet   For purposes of the automatic extension, the term “combat zone” includes the following areas. 1040ez tax form and booklet The Arabian peninsula area, effective January 17, 1991. 1040ez tax form and booklet The Kosovo area, effective March 24, 1999. 1040ez tax form and booklet Afghanistan area, effective September 19, 2001. 1040ez tax form and booklet   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. 1040ez tax form and booklet The publication also has information about other tax benefits available to military personnel serving in a combat zone. 1040ez tax form and booklet Extension period. 1040ez tax form and booklet   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 tax form and booklet   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 tax form and booklet For example, you have 3½ months (January 1 – April 15) to file your tax return. 1040ez tax form and booklet 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 tax form and booklet See Extension of Deadlines in Publication 3 for more information. 1040ez tax form and booklet   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 tax form and booklet 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 tax form and booklet It also explains how to complete certain sections of the form. 1040ez tax form and booklet You may find Table 1-6 helpful when you prepare your paper return. 1040ez tax form and booklet Table 1-6. 1040ez tax form and booklet Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. 1040ez tax form and booklet 2 — Get the forms, schedules, and publications you need. 1040ez tax form and booklet 3 — Fill in your return. 1040ez tax form and booklet 4 — Check your return to make sure it is correct. 1040ez tax form and booklet 5 — Sign and date your return. 1040ez tax form and booklet 6 — Attach all required forms and schedules. 1040ez tax form and booklet Electronic returns. 1040ez tax form and booklet   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. 1040ez tax form and booklet Substitute tax forms. 1040ez tax form and booklet   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 tax form and booklet Form W-2. 1040ez tax form and booklet   If you were an employee, you should receive Form W-2 from your employer. 1040ez tax form and booklet You will need the information from this form to prepare your return. 1040ez tax form and booklet See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. 1040ez tax form and booklet   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 1040ez tax form and booklet If it is mailed, you should allow adequate time to receive it before contacting your employer. 1040ez tax form and booklet If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 1040ez tax form and booklet When you request IRS help, be prepared to provide the following information. 1040ez tax form and booklet Your name, address (including ZIP code), and phone number. 1040ez tax form and booklet Your SSN. 1040ez tax form and booklet Your dates of employment. 1040ez tax form and booklet Your employer's name, address (including ZIP code), and phone number. 1040ez tax form and booklet Form 1099. 1040ez tax form and booklet   If you received certain types of income, you may receive a Form 1099. 1040ez tax form and booklet 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 tax form and booklet If it is mailed, you should allow adequate time to receive it before contacting the payer. 1040ez tax form and booklet 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 tax form and booklet When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. 1040ez tax form and booklet A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. 1040ez tax form and booklet You must account for your income and expenses in a way that clearly shows your taxable income. 1040ez tax form and booklet The way you do this is called an accounting method. 1040ez tax form and booklet This section explains which accounting periods and methods you can use. 1040ez tax form and booklet Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. 1040ez tax form and booklet If you do not use a calendar year, your accounting period is a fiscal year. 1040ez tax form and booklet A regular fiscal year is a 12-month period that ends on the last day of any month except December. 1040ez tax form and booklet A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. 1040ez tax form and booklet You choose your accounting period (tax year) when you file your first income tax return. 1040ez tax form and booklet It cannot be longer than 12 months. 1040ez tax form and booklet More information. 1040ez tax form and booklet   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. 1040ez tax form and booklet Accounting Methods Your accounting method is the way you account for your income and expenses. 1040ez tax form and booklet Most taxpayers use either the cash method or an accrual method. 1040ez tax form and booklet You choose a method when you file your first income tax return. 1040ez tax form and booklet If you want to change your accounting method after that, you generally must get IRS approval. 1040ez tax form and booklet Cash method. 1040ez tax form and booklet   If you use this method, report all items of income in the year in which you actually or constructively receive them. 1040ez tax form and booklet Generally, you deduct all expenses in the year you actually pay them. 1040ez tax form and booklet This is the method most individual taxpayers use. 1040ez tax form and booklet Constructive receipt. 1040ez tax form and booklet   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 tax form and booklet You do not need to have physical possession of it. 1040ez tax form and booklet 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 tax form and booklet Garnisheed wages. 1040ez tax form and booklet   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 tax form and booklet You must include these wages in income for the year you would have received them. 1040ez tax form and booklet Debts paid for you. 1040ez tax form and booklet   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 tax form and booklet See Canceled Debts in chapter 12 for more information. 1040ez tax form and booklet Payment to third party. 1040ez tax form and booklet   If a third party is paid income from property you own, you have constructively received the income. 1040ez tax form and booklet It is the same as if you had actually received the income and paid it to the third party. 1040ez tax form and booklet Payment to an agent. 1040ez tax form and booklet   Income an agent receives for you is income you constructively received in the year the agent receives it. 1040ez tax form and booklet 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 tax form and booklet Check received or available. 1040ez tax form and booklet   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 tax form and booklet A check that was “made available to you” includes a check you have already received, but not cashed or deposited. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet No constructive receipt. 1040ez tax form and booklet   There may be facts to show that you did not constructively receive income. 1040ez tax form and booklet Example. 1040ez tax form and booklet 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 tax form and booklet Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. 1040ez tax form and booklet Accrual method. 1040ez tax form and booklet   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. 1040ez tax form and booklet You generally deduct your expenses when you incur them, rather than when you pay them. 1040ez tax form and booklet Income paid in advance. 1040ez tax form and booklet   An advance payment of income is generally included in gross income in the year you receive it. 1040ez tax form and booklet Your method of accounting does not matter as long as the income is available to you. 1040ez tax form and booklet An advance payment may include rent or interest you receive in advance and pay for services you will perform later. 1040ez tax form and booklet   A limited deferral until the next tax year may be allowed for certain advance payments. 1040ez tax form and booklet See Publication 538 for specific information. 1040ez tax form and booklet Additional information. 1040ez tax form and booklet   For more information on accounting methods, including how to change your accounting method, see Publication 538. 1040ez tax form and booklet Social Security Number (SSN) You must enter your SSN on your return. 1040ez tax form and booklet If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. 1040ez tax form and booklet If you are filing a joint return, include the SSNs in the same order as the names. 1040ez tax form and booklet Use this same order in submitting other forms and documents to the IRS. 1040ez tax form and booklet Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. 1040ez tax form and booklet 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 tax form and booklet 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 tax form and booklet If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. 1040ez tax form and booklet Name change. 1040ez tax form and booklet   If you changed your name because of marriage, divorce, etc. 1040ez tax form and booklet , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. 1040ez tax form and booklet This prevents delays in processing your return and issuing refunds. 1040ez tax form and booklet It also safeguards your future social security benefits. 1040ez tax form and booklet Dependent's SSN. 1040ez tax form and booklet   You must provide the SSN of each dependent you claim, regardless of the dependent's age. 1040ez tax form and booklet This requirement applies to all dependents (not just your children) claimed on your tax return. 1040ez tax form and booklet Exception. 1040ez tax form and booklet    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 tax form and booklet The document must show that the child was born alive. 1040ez tax form and booklet No SSN. 1040ez tax form and booklet   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 tax form and booklet It usually takes about 2 weeks to get an SSN. 1040ez tax form and booklet If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. 1040ez tax form and booklet   If you are a U. 1040ez tax form and booklet S. 1040ez tax form and booklet citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. 1040ez tax form and booklet 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 tax form and booklet   Form SS-5 is available at any SSA office, on the Internet at www. 1040ez tax form and booklet socialsecurity. 1040ez tax form and booklet gov, or by calling 1-800-772-1213. 1040ez tax form and booklet If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. 1040ez tax form and booklet   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 tax form and booklet   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 tax form and booklet Adoption taxpayer identification number (ATIN). 1040ez tax form and booklet   If you are in the process of adopting a child who is a U. 1040ez tax form and booklet S. 1040ez tax form and booklet 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 tax form and booklet    File Form W-7A, Application for Taxpayer Identification Number for Pending U. 1040ez tax form and booklet S. 1040ez tax form and booklet Adoptions, with the IRS to get an ATIN if all of the following are true. 1040ez tax form and booklet You have a child living with you who was placed in your home for legal adoption. 1040ez tax form and booklet 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 tax form and booklet You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. 1040ez tax form and booklet You are eligible to claim the child as a dependent on your tax return. 1040ez tax form and booklet After the adoption is final, you must apply for an SSN for the child. 1040ez tax form and booklet You cannot continue using the ATIN. 1040ez tax form and booklet   See Form W-7A for more information. 1040ez tax form and booklet Nonresident alien spouse. 1040ez tax form and booklet   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 tax form and booklet If your spouse is not eligible for an SSN, see the following discussion on ITINs. 1040ez tax form and booklet Individual taxpayer identification number (ITIN). 1040ez tax form and booklet   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 tax form and booklet This also applies to an alien spouse or dependent. 1040ez tax form and booklet To apply for an ITIN, file Form W-7 with the IRS. 1040ez tax form and booklet It usually takes about 6 to 10 weeks to get an ITIN. 1040ez tax form and booklet Enter the ITIN on your tax return wherever an SSN is requested. 1040ez tax form and booklet    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 tax form and booklet See the Form W-7 instructions for how and where to file. 1040ez tax form and booklet 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 tax form and booklet ITIN for tax use only. 1040ez tax form and booklet   An ITIN is for tax use only. 1040ez tax form and booklet 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 tax form and booklet S. 1040ez tax form and booklet law. 1040ez tax form and booklet Penalty for not providing social security number. 1040ez tax form and booklet   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 tax form and booklet See the discussion on Penalties , later, for more information. 1040ez tax form and booklet SSN on correspondence. 1040ez tax form and booklet   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 tax form and booklet Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. 1040ez tax form and booklet Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. 1040ez tax form and booklet If you want $3 to go to this fund, check the box. 1040ez tax form and booklet If you are filing a joint return, your spouse can also have $3 go to the fund. 1040ez tax form and booklet If you check a box, your tax or refund will not change. 1040ez tax form and booklet Computations The following information may be useful in making the return easier to complete. 1040ez tax form and booklet Rounding off dollars. 1040ez tax form and booklet   You can round off cents to whole dollars on your return and schedules. 1040ez tax form and booklet If you do round to whole dollars, you must round all amounts. 1040ez tax form and booklet To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. 1040ez tax form and booklet For example, $1. 1040ez tax form and booklet 39 becomes $1 and $2. 1040ez tax form and booklet 50 becomes $3. 1040ez tax form and booklet   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 tax form and booklet Example. 1040ez tax form and booklet You receive two Forms W-2: one showing wages of $5,000. 1040ez tax form and booklet 55 and one showing wages of $18,500. 1040ez tax form and booklet 73. 1040ez tax form and booklet On Form 1040, line 7, you would enter $23,501 ($5,000. 1040ez tax form and booklet 55 + $18,500. 1040ez tax form and booklet 73 = $23,501. 1040ez tax form and booklet 28), not $23,502 ($5,001 + $18,501). 1040ez tax form and booklet Equal amounts. 1040ez tax form and booklet   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. 1040ez tax form and booklet Example. 1040ez tax form and booklet Line 1 is $500. 1040ez tax form and booklet Line 3 is $500. 1040ez tax form and booklet Line 5 asks you to enter the smaller of line 1 or 3. 1040ez tax form and booklet Enter $500 on line 5. 1040ez tax form and booklet Negative amounts. 1040ez tax form and booklet   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 tax form and booklet To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. 1040ez tax form and booklet 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 tax form and booklet You may be able to file a paperless return using IRS e-file. 1040ez tax form and booklet There's nothing to attach or mail, not even your Forms W-2. 1040ez tax form and booklet See Does My Return Have To Be on Paper, earlier. 1040ez tax form and booklet Form W-2. 1040ez tax form and booklet   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. 1040ez tax form and booklet You should have a Form W-2 from each employer. 1040ez tax form and booklet 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 tax form and booklet Attach it to the front page of your paper return, not to any attachments. 1040ez tax form and booklet For more information, see Form W-2 in chapter 4. 1040ez tax form and booklet   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040ez tax form and booklet , 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 tax form and booklet Form 1040EZ. 1040ez tax form and booklet   There are no additional schedules to file with Form 1040EZ. 1040ez tax form and booklet Form 1040A. 1040ez tax form and booklet   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 tax form and booklet Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. 1040ez tax form and booklet Do not attach items unless required to do so. 1040ez tax form and booklet Form 1040. 1040ez tax form and booklet   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 tax form and booklet Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. 1040ez tax form and booklet Do not attach items unless required to do so. 1040ez tax form and booklet 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 tax form and booklet 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