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1040eztaxform Publication 595 - Main Contents Table of Contents Capital Construction FundCCF Accounts Types of Accounts You Must Maintain Within a CCF Tax Treatment of CCF Deposits Tax Treatment of CCF Earnings Tax Treatment of CCF Withdrawals More Information How To Get Tax Help Capital Construction Fund The following sections discuss CCF accounts and the types of bookkeeping accounts you must maintain when you invest in a CCF account. 1040eztaxform They also discuss the income tax treatment of CCF deposits, earnings, and withdrawals. 1040eztaxform CCF Accounts This section explains who can open a CCF account and how to use the account to defer income tax. 1040eztaxform Opening a CCF account. 1040eztaxform   If you are a U. 1040eztaxform S. 1040eztaxform citizen and you own or lease one or more eligible vessels (defined later), you can open a CCF account. 1040eztaxform However, before you open your CCF account, you must enter into an agreement with the Secretary of Commerce through the NMFS. 1040eztaxform This agreement will establish the following. 1040eztaxform Agreement vessels. 1040eztaxform Eligible vessels named in the agreement that will be the basis for the deferral of income tax. 1040eztaxform Planned use of withdrawals. 1040eztaxform Use of CCF funds to acquire, build, or rebuild a vessel. 1040eztaxform CCF depository. 1040eztaxform Where your CCF funds will be held. 1040eztaxform    You can request an application kit or get additional information from NMFS at the following address. 1040eztaxform NOAA/NMFS, Financial Services Division, F/MB5 Capital Construction Fund Program 1315 East-West Highway Silver Spring, MD 20910-3282    You can obtain information on the Capital Construction Fund Program at the following website: www. 1040eztaxform nmfs. 1040eztaxform noaa. 1040eztaxform gov/mb/financial_services/ccf. 1040eztaxform htm. 1040eztaxform    You can call NMFS to request an application kit or get additional information at (301) 713-2393 (ext. 1040eztaxform 204). 1040eztaxform Their fax number is (301) 713-1939. 1040eztaxform Eligible vessels. 1040eztaxform   There are two types of vessels that may be considered eligible, those weighing 5 tons or more and those weighing less than 5 tons. 1040eztaxform For each type, certain requirements must be met. 1040eztaxform Vessel weighing 5 tons or more. 1040eztaxform   To be considered eligible, the vessel must meet all the following requirements. 1040eztaxform Be built or rebuilt in the United States. 1040eztaxform Be documented under the laws of the United States. 1040eztaxform Be used commercially in the fisheries of the United States. 1040eztaxform Be operated in the foreign or domestic commerce of the United States. 1040eztaxform Vessel weighing less than 5 tons. 1040eztaxform   A small vessel, weighing at least 2 net tons but less than 5 net tons, must meet all the following requirements to be considered eligible. 1040eztaxform Be built or rebuilt in the United States. 1040eztaxform Be owned by a U. 1040eztaxform S. 1040eztaxform citizen. 1040eztaxform Have a home port in the United States. 1040eztaxform Be used commercially in the fisheries of the United States. 1040eztaxform Deferring tax on CCF deposits and earnings. 1040eztaxform   You can use a CCF account to defer income tax by taking the following actions. 1040eztaxform Making deposits to your CCF account from taxable income. 1040eztaxform Excluding from income deposits assigned to certain accounts (discussed later). 1040eztaxform Making withdrawals from your CCF account when you acquire, build, or rebuild fishing vessels. 1040eztaxform Reducing the basis of fishing vessels you acquire, build, or rebuild to recapture amounts previously excluded from tax. 1040eztaxform    Reporting requirements. 1040eztaxform Beginning with the tax year in which you establish your agreement, you must report annual deposit and withdrawal activity to the NMFS on NOAA Form 34-82. 1040eztaxform This form is due within 30 days after you file your federal income tax return even if no deposits or withdrawals are made. 1040eztaxform For more information, contact the NMFS at the address or phone number given earlier. 1040eztaxform Types of Accounts You Must Maintain Within a CCF This section discusses the three types of bookkeeping accounts you must maintain when you invest in a CCF account. 1040eztaxform Your total CCF deposits and earnings for any given year are limited to the amount attributed to these three accounts for that year. 1040eztaxform Capital account. 1040eztaxform   The capital account consists primarily of amounts attributable to the following items. 1040eztaxform Allowable depreciation deductions for agreement vessels. 1040eztaxform Any nontaxable return of capital from either (a) or (b), below. 1040eztaxform The sale or other disposition of agreement vessels. 1040eztaxform Insurance or indemnity proceeds attributable to agreement vessels. 1040eztaxform Any tax-exempt interest earned on state or local bonds in your CCF account. 1040eztaxform Capital gain account. 1040eztaxform   The capital gain account consists of amounts attributable to the following items reduced by any capital losses from assets held in your CCF account for more than 6 months. 1040eztaxform Any capital gain from either of the following sources. 1040eztaxform The sale or other disposition of agreement vessels held for more than 6 months. 1040eztaxform Insurance or indemnity proceeds attributable to agreement vessels held for more than 6 months. 1040eztaxform Any capital gain from assets held in your CCF account for more than 6 months. 1040eztaxform Ordinary income account. 1040eztaxform   The ordinary income account consists of amounts attributable to the following items. 1040eztaxform Any earnings (without regard to the carryback of any net operating or net capital loss) from the operation of agreement vessels in the fisheries of the United States or in the foreign or domestic commerce of the United States. 1040eztaxform Any capital gain from the following sources reduced by any capital losses from assets held in your CCF account for 6 months or less. 1040eztaxform The sale or other disposition of agreement vessels held for 6 months or less. 1040eztaxform Insurance or indemnity proceeds attributable to agreement vessels held for 6 months or less. 1040eztaxform Any capital gain from assets held in your CCF account for 6 months or less. 1040eztaxform Any ordinary income (such as depreciation recapture) from either of the following sources. 1040eztaxform The sale or other disposition of agreement vessels. 1040eztaxform Insurance or indemnity proceeds attributable to agreement vessels. 1040eztaxform Any interest (not including tax-exempt interest from state and local bonds), most dividends, and other ordinary income earned on the assets in your CCF account. 1040eztaxform Tax Treatment of CCF Deposits This section explains the tax treatment of income used as the basis for CCF deposits. 1040eztaxform Capital gains. 1040eztaxform   Do not report any transaction that produces a capital gain if you deposit the net proceeds into your CCF account. 1040eztaxform This treatment applies to either of the following transactions. 1040eztaxform The sale or other disposition of an agreement vessel. 1040eztaxform The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 1040eztaxform Depreciation recapture. 1040eztaxform   Do not report any transaction that produces depreciation recapture if you deposit the net proceeds into your CCF account. 1040eztaxform This treatment applies to either of the following transactions. 1040eztaxform The sale or other disposition of an agreement vessel. 1040eztaxform The receipt of insurance or indemnity proceeds attributable to an agreement vessel. 1040eztaxform Earnings from operations. 1040eztaxform   Report earnings from the operation of agreement vessels on your Schedule C or C-EZ (Form 1040) even if you deposit part of these earnings into your CCF account. 1040eztaxform You subtract any part of the earnings you deposited into your CCF account from the amount you would otherwise enter as taxable income on Form 1040, line 43 (for 2005). 1040eztaxform Next to line 43, write “CCF” and the amount of the deposits. 1040eztaxform Do not deduct these CCF deposits on Schedule C or C-EZ (Form 1040). 1040eztaxform If you deposit earnings from operations into your CCF account and you must complete other forms such as Form 6251, Alternative Minimum Tax (Individuals), or a worksheet for Schedule D (Form 1040), you will need to make an extra computation. 1040eztaxform When the other form instructs you to use the amount from Form 1040, line 41 (for 2005), do not use that amount. 1040eztaxform Instead, add Form 1040, lines 42 and 43 (for 2005), and use that amount. 1040eztaxform Self-employment tax. 1040eztaxform   You must use your net profit or loss from your fishing business to figure your self-employment tax. 1040eztaxform Do not reduce your net profit or loss by any earnings from operations you deposit into your CCF account. 1040eztaxform    Partnerships and S corporations. 1040eztaxform The deduction for partnership earnings from operations deposited into a CCF account is separately stated on Schedule K (Form 1065), line 13d, and allocated to the partners on Schedule K-1 (Form 1065), box 13 (for 2005). 1040eztaxform   The deduction for S corporation earnings deposited into a CCF account is separately stated on Schedule K (Form 1120S), line 12d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 12 (for 2005). 1040eztaxform Tax Treatment of CCF Earnings This section explains the tax treatment of the earnings from the assets in your CCF account when the earnings are redeposited or left in your account. 1040eztaxform However, if you choose to withdraw the earnings in the year earned, you must generally pay income tax on them. 1040eztaxform Capital gains. 1040eztaxform   Do not report any capital gains from the sale of capital assets held in your CCF account. 1040eztaxform This includes capital gain distributions reported to you on Form 1099-DIV or a substitute statement. 1040eztaxform However, you should attach a statement to your tax return to list the payers and the amounts and to identify the capital gains as “CCF account earnings. 1040eztaxform ” Interest and dividends. 1040eztaxform   Do not report any ordinary income (such as interest and dividends) you earn on the assets in your CCF account. 1040eztaxform However, you should attach a statement to your return to list the payers and the amounts and to identify them as “CCF account earnings. 1040eztaxform ”   If you are required to file Schedule B (Form 1040), you can add these earnings to the list of payers and amounts on line 1 or line 5 and identify them as “CCF earnings. 1040eztaxform ” Then, subtract the same amounts from the list and identify them as “CCF deposits. 1040eztaxform ” Tax-exempt interest. 1040eztaxform   Do not report tax-exempt interest from state or local bonds you held in your CCF account. 1040eztaxform You are not required to report this interest on Form 1040, line 8b. 1040eztaxform Tax Treatment of CCF Withdrawals This section discusses the tax treatment of amounts you withdraw from your CCF account during the year. 1040eztaxform Qualified Withdrawals A qualified withdrawal from a CCF account is one that is approved by NMFS for either of the following uses. 1040eztaxform Acquiring, building, or rebuilding qualified vessels (defined next). 1040eztaxform Making principal payments on the mortgage of a qualified vessel. 1040eztaxform NMFS will not approve amounts withdrawn to purchase nets not continuously attached to the vessel, such as seine nets, gill set-nets, and gill drift-nets. 1040eztaxform NMFS will approve amounts withdrawn to purchase trawl nets. 1040eztaxform Qualified vessel. 1040eztaxform   This is any vessel that meets all of the following requirements. 1040eztaxform The vessel was built or rebuilt in the United States. 1040eztaxform The vessel is documented under the laws of the United States. 1040eztaxform The person maintaining the CCF account agrees with the Secretary of Commerce that the vessel will be operated in United States foreign trade, Great Lakes trade, noncontiguous domestic trade, or the fisheries of the United States. 1040eztaxform How to determine the source of qualified withdrawals. 1040eztaxform   When you make a qualified withdrawal, the amount is treated as being withdrawn in the following order from the accounts listed below. 1040eztaxform The capital account. 1040eztaxform The capital gain account. 1040eztaxform The ordinary income account. 1040eztaxform Excluding qualified withdrawals from tax. 1040eztaxform   Do not report on your income tax return any qualified withdrawals from your CCF account. 1040eztaxform Reduce the depreciable basis of fishing vessels you acquire, build, or rebuild when you make a qualified withdrawal from either the capital gain or the ordinary income account. 1040eztaxform Nonqualified Withdrawals A nonqualified withdrawal from a CCF account is generally any withdrawal that is not a qualified withdrawal. 1040eztaxform Qualified withdrawals are defined under Qualified Withdrawals, earlier. 1040eztaxform Examples. 1040eztaxform   Examples of nonqualified withdrawals include the following amounts from either the ordinary income account or the capital gain account. 1040eztaxform Amounts remaining in a CCF account upon termination of your agreement with NMFS. 1040eztaxform Amounts you withdraw and use to make principal payments on the mortgage of a vessel if the basis of that vessel and the bases of other vessels you own have already been reduced to zero. 1040eztaxform Amounts determined by the IRS to cause your CCF account balance to exceed the amount appropriate to meet your planned use of withdrawals. 1040eztaxform You will generally be given 3 years to revise your plans to cover this excess balance. 1040eztaxform Amounts you leave in your account for more than 25 years. 1040eztaxform There is a graduated schedule under which the percentage applied to determine the amount of the nonqualified withdrawal increases from 20% in the 26th year to 100% in the 30th year. 1040eztaxform How to determine the source of nonqualified withdrawals. 1040eztaxform    When you make a nonqualified withdrawal from your CCF account, the amount is treated as being withdrawn in the following order from the accounts listed below. 1040eztaxform The ordinary income account. 1040eztaxform The capital gain account. 1040eztaxform The capital account. 1040eztaxform Paying tax on nonqualified withdrawals. 1040eztaxform   In general, nonqualified withdrawals are taxed separately from your other gross income and at the highest marginal tax rate in effect for the year of withdrawal. 1040eztaxform However, nonqualified withdrawals treated as made from the capital gain account are taxed at a rate that cannot exceed 15% for individuals and 34% for corporations. 1040eztaxform    Partnerships and S corporations. 1040eztaxform Taxable nonqualified partnership withdrawals are separately stated on Schedule K (Form 1065), line 20c, and allocated to the partners on Schedule K-1 (Form 1065), box 20 (for 2005). 1040eztaxform Taxable nonqualified withdrawals by an S corporation are separately stated on Schedule K (Form 1120S), line 17d, and allocated to the shareholders on Schedule K-1 (Form 1120S), box 17. 1040eztaxform Interest. 1040eztaxform   You must pay interest on the additional tax due to nonqualified withdrawals that are treated as made from either the ordinary income or the capital gain account. 1040eztaxform The interest period begins on the last date for paying tax for the year for which you deposited the amount you withdrew from your CCF account. 1040eztaxform The period ends on the last date for paying tax for the year in which you make the nonqualified withdrawal. 1040eztaxform The interest rate on the nonqualified withdrawal is simple interest. 1040eztaxform The rate is subject to change annually and is published in the Federal Register. 1040eztaxform    You also can call NMFS at (301) 713-2393 (ext. 1040eztaxform 204) to get the current interest rate. 1040eztaxform Interest deduction. 1040eztaxform   You can deduct the interest you pay on a nonqualified withdrawal as a trade or business expense. 1040eztaxform Reporting the additional tax and interest. 1040eztaxform   Attach a statement to your income tax return showing your computation of the tax and the interest on a nonqualified withdrawal. 1040eztaxform Include the tax and interest on Form 1040, line 63 (for 2005). 1040eztaxform To the left of line 63, write in the amount of tax and interest and “CCF. 1040eztaxform ” Tax benefit rule. 1040eztaxform   If any portion of your nonqualified withdrawal is properly attributable to contributions (not earnings on the contributions) you made to the CCF account that did not reduce your tax liability for any tax year prior to the withdrawal year, the following tax treatment applies. 1040eztaxform The part that did not reduce your tax liability for any year prior to the withdrawal year is not taxed. 1040eztaxform That part is allowed as a net operating loss deduction. 1040eztaxform More Information This section briefly discussed the CCF program. 1040eztaxform For more detailed information, see the following legislative authorities. 1040eztaxform Section 607 of the Merchant Marine Act of 1936, as amended (46 U. 1040eztaxform S. 1040eztaxform C. 1040eztaxform 1177). 1040eztaxform Chapter 2, Part 259 of title 50 of the Code of Federal Regulations (50 C. 1040eztaxform F. 1040eztaxform R. 1040eztaxform , Part 259). 1040eztaxform Subchapter A, Part 3 of title 26 of the Code of Federal Regulations (26 C. 1040eztaxform F. 1040eztaxform R. 1040eztaxform , Part 3). 1040eztaxform Section 7518 of the Internal Revenue Code (IRC 7518). 1040eztaxform The application kit you can obtain from NMFS at the address or phone number given earlier may contain copies of some of these sources of additional information. 1040eztaxform Also, see their web page at www. 1040eztaxform nmfs. 1040eztaxform noaa. 1040eztaxform gov/mb/financial_services/ccf. 1040eztaxform htm. 1040eztaxform How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 1040eztaxform By selecting the method that is best for you, you will have quick and easy access to tax help. 1040eztaxform Contacting your Taxpayer Advocate. 1040eztaxform   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 1040eztaxform   The Taxpayer Advocate independently represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 1040eztaxform While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 1040eztaxform   To contact your Taxpayer Advocate: Call the Taxpayer Advocate toll free at 1-877-777-4778, Call, write, or fax the Taxpayer Advocate office in your area, Call 1-800-829-4059 if you are a TTY/TDD user, or Visit www. 1040eztaxform irs. 1040eztaxform gov/advocate. 1040eztaxform   For more information, see Publication 1546, How To Get Help With Unresolved Tax Problems (now available in Chinese, Korean, Russian, and Vietnamese, in addition to English and Spanish). 1040eztaxform Free tax services. 1040eztaxform   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 1040eztaxform It contains a list of free tax publications and an index of tax topics. 1040eztaxform It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 1040eztaxform Internet. 1040eztaxform You can access the IRS website 24 hours a day, 7 days a week, at www. 1040eztaxform irs. 1040eztaxform gov to: E-file your return. 1040eztaxform Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 1040eztaxform Check the status of your refund. 1040eztaxform Click on Where's My Refund. 1040eztaxform Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040eztaxform Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1040eztaxform Download forms, instructions, and publications. 1040eztaxform Order IRS products online. 1040eztaxform Research your tax questions online. 1040eztaxform Search publications online by topic or keyword. 1040eztaxform View Internal Revenue Bulletins (IRBs) published in the last few years. 1040eztaxform Figure your withholding allowances using our Form W-4 calculator. 1040eztaxform Sign up to receive local and national tax news by email. 1040eztaxform Get information on starting and operating a small business. 1040eztaxform Phone. 1040eztaxform Many services are available by phone. 1040eztaxform Ordering forms, instructions, and publications. 1040eztaxform Call 1-800-829-3676 to order current-year forms, instructions, and publications and prior-year forms and instructions. 1040eztaxform You should receive your order within 10 days. 1040eztaxform Asking tax questions. 1040eztaxform Call the IRS with your tax questions at 1-800-829-1040. 1040eztaxform Solving problems. 1040eztaxform You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 1040eztaxform An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040eztaxform Call your local Taxpayer Assistance Center for an appointment. 1040eztaxform To find the number, go to www. 1040eztaxform irs. 1040eztaxform gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040eztaxform TTY/TDD equipment. 1040eztaxform If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 1040eztaxform TeleTax topics. 1040eztaxform Call 1-800-829-4477 and press 2 to listen to pre-recorded messages covering various tax topics. 1040eztaxform Refund information. 1040eztaxform If you would like to check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information and follow the recorded instructions or call 1-800-829-1954. 1040eztaxform Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). 1040eztaxform Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. 1040eztaxform Evaluating the quality of our telephone services. 1040eztaxform To ensure that IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 1040eztaxform One method is for a second IRS representative to sometimes listen in on or record telephone calls. 1040eztaxform Another is to ask some callers to complete a short survey at the end of the call. 1040eztaxform Walk-in. 1040eztaxform Many products and services are available on a walk-in basis. 1040eztaxform Products. 1040eztaxform You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040eztaxform Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD-ROM or photocopy from reproducible proofs. 1040eztaxform Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 1040eztaxform Services. 1040eztaxform You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 1040eztaxform An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 1040eztaxform If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 1040eztaxform No appointment is necessary, but if you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 1040eztaxform A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 1040eztaxform To find the number, go to www. 1040eztaxform irs. 1040eztaxform gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 1040eztaxform Mail. 1040eztaxform You can send your order for forms, instructions, and publications to the address below and receive a response within 10 business days after your request is received. 1040eztaxform National Distribution Center P. 1040eztaxform O. 1040eztaxform Box 8903 Bloomington, IL 61702-8903 CD-ROM for tax products. 1040eztaxform You can order Publication 1796, IRS Tax Products on CD-ROM, and obtain: A CD that is released twice so you have the latest products. 1040eztaxform The first release ships in late December and the final release ships in late February. 1040eztaxform Current-year forms, instructions, and publications. 1040eztaxform Prior-year forms, instructions, and publications. 1040eztaxform Tax Map: an electronic research tool and finding aid. 1040eztaxform Tax law frequently asked questions (FAQs). 1040eztaxform Tax Topics from the IRS telephone response system. 1040eztaxform Fill-in, print, and save features for most tax forms. 1040eztaxform Internal Revenue Bulletins. 1040eztaxform Toll-free and email technical support. 1040eztaxform Buy the CD-ROM from National Technical Information Service (NTIS) at www. 1040eztaxform irs. 1040eztaxform gov/cdorders for $25 (no handling fee) or call 1-877-233-6767 toll free to buy the CD-ROM for $25 (plus a $5 handling fee). 1040eztaxform CD-ROM for small businesses. 1040eztaxform Publication 3207, Small Business Resource Guide CD-ROM, has a new look and enhanced navigation features. 1040eztaxform This CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. 1040eztaxform All the business tax forms, instructions, and publications needed to successfully manage a business. 1040eztaxform Tax law changes. 1040eztaxform IRS Tax Map to help you find forms, instructions, and publications by searching on a keyword or topic. 1040eztaxform Web links to various government agencies, business associations, and IRS organizations. 1040eztaxform “Rate the Product” survey—your opportunity to suggest changes for future editions. 1040eztaxform An updated version of this CD is available each year in early April. 1040eztaxform You can get a free copy by calling 1-800-829-3676 or by visiting www. 1040eztaxform irs. 1040eztaxform gov/smallbiz. 1040eztaxform Prev  Up  Next   Home   More Online Publications
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IRS Warns Consumers of Possible Scams Relating to Relief of Typhoon Victims

IR-2013-90, Nov. 15, 2013

WASHINGTON ― The Internal Revenue Service today issued a consumer alert about possible scams taking place in the wake of Typhoon Haiyan. On Nov. 8, 2013, Typhoon Haiyan — known as Yolanda in the Philippines — made landfall in the central Philippines, bringing strong winds and heavy rains that have resulted in flooding, landslides, and widespread damage.

Following major disasters, it is common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Such fraudulent schemes may involve contact by telephone, social media, email or in-person solicitations.

The IRS cautions people wishing to make disaster-related charitable donations to avoid scam artists by following these tips:

  • To help disaster victims, donate to recognized charities. 

  • Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. The IRS website at IRS.gov has a search feature, Exempt Organizations Select Check, through which people may find legitimate, qualified charities; donations to these charities may be tax-deductible. Legitimate charities may also be found on the Federal Emergency Management Agency (FEMA) website at fema.gov.

  • Don’t give out personal financial information — such as Social Security numbers or credit card and bank account numbers and passwords — to anyone who solicits a contribution from you. Scam artists may use this information to steal your identity and money.

  • Don’t give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the gift.

  • If you plan to make a contribution for which you would like to claim a deduction, see IRS Publication 526, Charitable Contributions, to read about the kinds of organizations that can receive deductible contributions.

Bogus websites may solicit funds for disaster victims. Such fraudulent sites frequently mimic the sites of, or use names similar to, legitimate charities, or claim to be affiliated with legitimate charities in order to persuade members of the public to send money or provide personal financial information that can be used to steal identities or financial resources. Additionally, scammers often send email that steers the recipient to bogus websites that appear to be affiliated with legitimate charitable causes.

Taxpayers suspecting disaster-related frauds should visit IRS.gov and search for the keywords “Report Phishing.” More information about tax scams and schemes may be found at IRS.gov using the keywords “scams and schemes.” 

Related Item: Disaster Relief Resources for Charities and Contributors

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Page Last Reviewed or Updated: 19-Nov-2013

The 1040eztaxform

1040eztaxform 1. 1040eztaxform   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. 1040eztaxform Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. 1040eztaxform S. 1040eztaxform Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 1040eztaxform S. 1040eztaxform Individual Income Tax Return 2350 Application for Extension of Time To File U. 1040eztaxform S. 1040eztaxform Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 1040eztaxform S. 1040eztaxform Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 1040eztaxform Filing Requirements If you are a U. 1040eztaxform S. 1040eztaxform citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. 1040eztaxform Your income, filing status, and age generally determine whether you must file an income tax return. 1040eztaxform Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. 1040eztaxform Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. 1040eztaxform Gross income. 1040eztaxform   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040eztaxform   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. 1040eztaxform If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. 1040eztaxform Self-employed individuals. 1040eztaxform   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. 1040eztaxform Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 1040eztaxform 65 or older. 1040eztaxform   You are considered to be age 65 on the day before your 65th birthday. 1040eztaxform For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 1040eztaxform Residents of U. 1040eztaxform S. 1040eztaxform possessions. 1040eztaxform   If you are (or were) a bona fide resident of a U. 1040eztaxform S. 1040eztaxform possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 1040eztaxform S. 1040eztaxform Possession. 1040eztaxform See the instructions for the form for more information. 1040eztaxform When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. 1040eztaxform If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. 1040eztaxform In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. 1040eztaxform When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 1040eztaxform — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 1040eztaxform A tax return delivered by the U. 1040eztaxform S. 1040eztaxform mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. 1040eztaxform See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 1040eztaxform Foreign wire transfers. 1040eztaxform   If you have a U. 1040eztaxform S. 1040eztaxform bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 1040eztaxform If you do not have a U. 1040eztaxform S. 1040eztaxform bank account, ask if your financial institution has a U. 1040eztaxform S. 1040eztaxform affiliate that can help you make same-day wire transfers. 1040eztaxform   For more information, visit www. 1040eztaxform eftps. 1040eztaxform gov. 1040eztaxform Extensions You can get an extension of time to file your return. 1040eztaxform In some circumstances, you also can get an extension of time to file and pay any tax due. 1040eztaxform However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. 1040eztaxform This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. 1040eztaxform If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 1040eztaxform Automatic 2-month extension. 1040eztaxform   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 1040eztaxform S. 1040eztaxform citizen or resident alien, and on the regular 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. 1040eztaxform   If you use a calendar year, the regular due date of your return is April 15. 1040eztaxform Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. 1040eztaxform Married taxpayers. 1040eztaxform   If you file a joint return, either you or your spouse can qualify for the automatic extension. 1040eztaxform If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 1040eztaxform How to get the extension. 1040eztaxform   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. 1040eztaxform Automatic 6-month extension. 1040eztaxform   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). 1040eztaxform To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 1040eztaxform For more information about filing electronically, see E-file options , later. 1040eztaxform   The form must show your properly estimated tax liability based on the information available to you. 1040eztaxform    You may not be eligible. 1040eztaxform You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. 1040eztaxform E-file options. 1040eztaxform    You can use e-file to get an extension of time to file. 1040eztaxform You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. 1040eztaxform   First, complete Form 4868 to use as a worksheet. 1040eztaxform If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 1040eztaxform    Then, do one of the following. 1040eztaxform E-file Form 4868. 1040eztaxform You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 1040eztaxform You will need to provide certain information from your tax return for 2012. 1040eztaxform If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 1040eztaxform If you e-file Form 4868, do not also send a paper Form 4868. 1040eztaxform E-file and pay by credit or debit card. 1040eztaxform You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 1040eztaxform You can do this by phone or over the Internet. 1040eztaxform If you do this, you do not file Form 4868. 1040eztaxform For more information, see the instructions for your tax return. 1040eztaxform When to file. 1040eztaxform   Generally, you must request the 6-month extension by the regular due date of your return. 1040eztaxform Previous 2-month extension. 1040eztaxform   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. 1040eztaxform The 2-month period and the 6-month period start at the same time. 1040eztaxform You have to request the additional 4 months by the new due date allowed by the 2-month extension. 1040eztaxform   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 1040eztaxform You must make an accurate estimate of your tax based on the information available to you. 1040eztaxform If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 1040eztaxform You will owe interest on the unpaid amount from the original due date of the return. 1040eztaxform   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 1040eztaxform Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. 1040eztaxform In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 1040eztaxform Additional extension of time for taxpayers out of the country. 1040eztaxform   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 1040eztaxform   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 1040eztaxform Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. 1040eztaxform   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. 1040eztaxform Extension of time to meet tests. 1040eztaxform   You generally cannot get an extension of more than 6 months. 1040eztaxform However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 1040eztaxform   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. 1040eztaxform The tests, the exclusions, and the deduction are explained in chapter 4. 1040eztaxform   You should request an extension if all three of the following apply. 1040eztaxform You are a U. 1040eztaxform S. 1040eztaxform citizen or resident alien. 1040eztaxform You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 1040eztaxform Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 1040eztaxform   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. 1040eztaxform However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. 1040eztaxform How to get an extension. 1040eztaxform   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. 1040eztaxform Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. 1040eztaxform What if tests are not met. 1040eztaxform   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). 1040eztaxform    You should make any request for an extension early, so that if it is denied you still can file your return on time. 1040eztaxform Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 1040eztaxform Return filed before test is met. 1040eztaxform   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. 1040eztaxform S. 1040eztaxform and foreign sources and pay the tax on that income. 1040eztaxform If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. 1040eztaxform Foreign Currency You must express the amounts you report on your U. 1040eztaxform S. 1040eztaxform tax return in U. 1040eztaxform S. 1040eztaxform dollars. 1040eztaxform If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 1040eztaxform S. 1040eztaxform dollars. 1040eztaxform How you do this depends on your functional currency. 1040eztaxform Your functional currency generally is the U. 1040eztaxform S. 1040eztaxform dollar unless you are required to use the currency of a foreign country. 1040eztaxform You must make all federal income tax determinations in your functional currency. 1040eztaxform The U. 1040eztaxform S. 1040eztaxform dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 1040eztaxform A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 1040eztaxform Even if you have a QBU, your functional currency is the dollar if any of the following apply. 1040eztaxform You conduct the business in U. 1040eztaxform S. 1040eztaxform dollars. 1040eztaxform The principal place of business is located in the United States. 1040eztaxform You choose to or are required to use the U. 1040eztaxform S. 1040eztaxform dollar as your functional currency. 1040eztaxform The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 1040eztaxform Make all income tax determinations in your functional currency. 1040eztaxform If your functional currency is the U. 1040eztaxform S. 1040eztaxform dollar, you must immediately translate into U. 1040eztaxform S. 1040eztaxform dollars all items of income, expense, etc. 1040eztaxform (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 1040eztaxform Use the exchange rate prevailing when you receive, pay, or accrue the item. 1040eztaxform If there is more than one exchange rate, use the one that most properly reflects your income. 1040eztaxform You can generally get exchange rates from banks and U. 1040eztaxform S. 1040eztaxform Embassies. 1040eztaxform If your functional currency is not the U. 1040eztaxform S. 1040eztaxform dollar, make all income tax determinations in your functional currency. 1040eztaxform At the end of the year, translate the results, such as income or loss, into U. 1040eztaxform S. 1040eztaxform dollars to report on your income tax return. 1040eztaxform Blocked Income You generally must report your foreign income in terms of U. 1040eztaxform S. 1040eztaxform dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 1040eztaxform S. 1040eztaxform dollars. 1040eztaxform If, because of restrictions in a foreign country, your income is not readily convertible into U. 1040eztaxform S. 1040eztaxform dollars or into other money or property that is readily convertible into U. 1040eztaxform S. 1040eztaxform dollars, your income is “blocked” or “deferrable” income. 1040eztaxform You can report this income in one of two ways: Report the income and pay your federal income tax with U. 1040eztaxform S. 1040eztaxform dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 1040eztaxform If you choose to postpone the reporting of the income, you must file an information return with your tax return. 1040eztaxform For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 1040eztaxform Rul. 1040eztaxform 74-351. 1040eztaxform ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. 1040eztaxform You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 1040eztaxform You must report your income on your information return using the foreign currency in which you received that income. 1040eztaxform If you have blocked income from more than one foreign country, include a separate information return for each country. 1040eztaxform Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 1040eztaxform S. 1040eztaxform dollars or into other money or property that is convertible into U. 1040eztaxform S. 1040eztaxform currency. 1040eztaxform Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. 1040eztaxform If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 1040eztaxform If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. 1040eztaxform If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. 1040eztaxform To apply for permission, file Form 3115, Application for Change in Accounting Method. 1040eztaxform You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. 1040eztaxform See the instructions for Form 3115 for information on changing your accounting method. 1040eztaxform Fulbright Grant All income must be reported in U. 1040eztaxform S. 1040eztaxform dollars. 1040eztaxform In most cases, the tax also must be paid in U. 1040eztaxform S. 1040eztaxform dollars. 1040eztaxform If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. 1040eztaxform S. 1040eztaxform tax that is based on the blocked income. 1040eztaxform Paying U. 1040eztaxform S. 1040eztaxform tax in foreign currency. 1040eztaxform   To qualify for this method of payment, you must prepare a statement that shows the following information. 1040eztaxform You were a Fulbright grantee and were paid in nonconvertible foreign currency. 1040eztaxform The total grant you received during the year and the amount you received in nonconvertible foreign currency. 1040eztaxform At least 70% of the grant was paid in nonconvertible foreign currency. 1040eztaxform The statement must be certified by the U. 1040eztaxform S. 1040eztaxform educational foundation or commission paying the grant or other person having control of grant payments to you. 1040eztaxform   You should prepare at least two copies of this statement. 1040eztaxform Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. 1040eztaxform Figuring actual tax. 1040eztaxform   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 1040eztaxform If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 1040eztaxform   Adjusted gross income that is blocked income × Total U. 1040eztaxform S. 1040eztaxform tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 1040eztaxform A copy of the certified statement discussed earlier. 1040eztaxform A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. 1040eztaxform S. 1040eztaxform dollars. 1040eztaxform The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 1040eztaxform Figuring estimated tax on nonconvertible foreign currency. 1040eztaxform   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. 1040eztaxform   Adjusted gross income that is blocked income × Total estimated U. 1040eztaxform S. 1040eztaxform tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. 1040eztaxform Deposit of foreign currency with disbursing officer. 1040eztaxform   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. 1040eztaxform Estimated tax installments. 1040eztaxform   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. 1040eztaxform See Estimated Tax , later. 1040eztaxform Deposit receipt. 1040eztaxform   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 1040eztaxform The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 1040eztaxform S. 1040eztaxform dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 1040eztaxform Keep the copy for your records. 1040eztaxform Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. 1040eztaxform IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 1040eztaxform IRS computers quickly and automatically check for errors or other missing information. 1040eztaxform Even returns with a foreign address can be e-filed! How to e-file. 1040eztaxform   There are three ways you can e-file. 1040eztaxform Use your personal computer. 1040eztaxform Use a volunteer. 1040eztaxform Many programs offering free tax help can e-file your return. 1040eztaxform Use a tax professional. 1040eztaxform Most tax professionals can e-file your return. 1040eztaxform These methods are explained in detail in the instructions for your tax return. 1040eztaxform Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. 1040eztaxform You claim the foreign earned income exclusion. 1040eztaxform You claim the foreign housing exclusion or deduction. 1040eztaxform You live in a foreign country. 1040eztaxform Instead, use one of the following special addresses. 1040eztaxform If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. 1040eztaxform O. 1040eztaxform Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. 1040eztaxform However, you should not file with the addresses listed above if you are a bona fide resident of the U. 1040eztaxform S. 1040eztaxform Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 1040eztaxform Resident of U. 1040eztaxform S. 1040eztaxform Virgin Islands (USVI). 1040eztaxform   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 1040eztaxform S. 1040eztaxform return. 1040eztaxform However, you must file a return with the USVI. 1040eztaxform    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 1040eztaxform Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 1040eztaxform   If you are a U. 1040eztaxform S. 1040eztaxform citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. 1040eztaxform File the original return with the United States and file a signed copy of the U. 1040eztaxform S. 1040eztaxform return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 1040eztaxform   You must complete Form 8689, Allocation of Individual Income Tax to the U. 1040eztaxform S. 1040eztaxform Virgin Islands, and attach a copy to both your U. 1040eztaxform S. 1040eztaxform return and your USVI return. 1040eztaxform You should file your U. 1040eztaxform S. 1040eztaxform return with the address listed under Where To File. 1040eztaxform   See Publication 570, Tax Guide for Individuals With Income From U. 1040eztaxform S. 1040eztaxform Possessions, for information about filing Virgin Islands returns. 1040eztaxform Resident of Guam. 1040eztaxform   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 1040eztaxform    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 1040eztaxform O. 1040eztaxform Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 1040eztaxform S. 1040eztaxform citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. 1040eztaxform Send your return to the address listed under Where To File. 1040eztaxform   See Publication 570 for information about filing Guam returns. 1040eztaxform Resident of the Commonwealth of the Northern Mariana Islands. 1040eztaxform   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. 1040eztaxform    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 1040eztaxform O. 1040eztaxform Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 1040eztaxform S. 1040eztaxform citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. 1040eztaxform Send your return to the address listed under Where To File. 1040eztaxform   See Publication 570 for information about filing Northern Mariana Islands returns. 1040eztaxform Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 1040eztaxform S. 1040eztaxform citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 1040eztaxform S. 1040eztaxform resident. 1040eztaxform This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. 1040eztaxform If you make this choice, the following two rules apply. 1040eztaxform You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 1040eztaxform You must file a joint income tax return for the year you make the choice. 1040eztaxform This means that neither of you can claim under any tax treaty not to be a U. 1040eztaxform S. 1040eztaxform resident for a tax year for which the choice is in effect. 1040eztaxform You can file joint or separate returns in years after the year in which you make the choice. 1040eztaxform Example 1. 1040eztaxform Pat Smith, a U. 1040eztaxform S. 1040eztaxform citizen, is married to Norman, a nonresident alien. 1040eztaxform Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 1040eztaxform Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. 1040eztaxform Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 1040eztaxform Example 2. 1040eztaxform When Bob and Sharon Williams got married, both were nonresident aliens. 1040eztaxform In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 1040eztaxform Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 1040eztaxform Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 1040eztaxform Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 1040eztaxform If you do not choose to treat your nonresident alien spouse as a U. 1040eztaxform S. 1040eztaxform resident, you may be able to use head of household filing status. 1040eztaxform To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. 1040eztaxform For more information, see Publication 501. 1040eztaxform Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 1040eztaxform S. 1040eztaxform resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 1040eztaxform To get an SSN for a nonresident alien spouse, apply at an office of the U. 1040eztaxform S. 1040eztaxform Social Security Administration (SSA) or U. 1040eztaxform S. 1040eztaxform consulate. 1040eztaxform You must complete Form SS-5, Application for a Social Security Card, available at www. 1040eztaxform socialsecurity. 1040eztaxform gov or by calling 1-800-772-1213. 1040eztaxform You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 1040eztaxform If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. 1040eztaxform How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 1040eztaxform It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 1040eztaxform S. 1040eztaxform citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 1040eztaxform S. 1040eztaxform residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 1040eztaxform (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 1040eztaxform ) You generally make this choice when you file your joint return. 1040eztaxform However, you also can make the choice by filing a joint amended return on Form 1040X. 1040eztaxform Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 1040eztaxform If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. 1040eztaxform You generally must file the amended joint return within 3 years from the date you filed your original U. 1040eztaxform S. 1040eztaxform income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 1040eztaxform Table 1–1. 1040eztaxform Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 1040eztaxform   • The revocation must be made by the due date for filing the tax return for that tax year. 1040eztaxform   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 1040eztaxform The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 1040eztaxform     • The name and address of any person who is revoking the choice for a deceased spouse. 1040eztaxform     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 1040eztaxform   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. 1040eztaxform Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 1040eztaxform   • If the surviving spouse is a U. 1040eztaxform S. 1040eztaxform citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 1040eztaxform   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 1040eztaxform Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. 1040eztaxform Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 1040eztaxform Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. 1040eztaxform S. 1040eztaxform citizen or resident alien at any time during the later tax year. 1040eztaxform Example. 1040eztaxform Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 1040eztaxform They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 1040eztaxform On January 10, 2012, Dick became a nonresident alien. 1040eztaxform Judy had remained a nonresident alien. 1040eztaxform Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 1040eztaxform Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 1040eztaxform For 2013, both are treated as nonresident aliens. 1040eztaxform If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 1040eztaxform Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. 1040eztaxform If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. 1040eztaxform Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 1040eztaxform S. 1040eztaxform citizen or resident abroad as for a taxpayer in the United States. 1040eztaxform For current instructions on making estimated tax payments, see Form 1040-ES. 1040eztaxform If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 1040eztaxform Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 1040eztaxform (The return must cover all 12 months. 1040eztaxform ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). 1040eztaxform See Publication 505 for more information. 1040eztaxform The first installment of estimated tax is due on April 15, 2014. 1040eztaxform Foreign earned income exclusion. 1040eztaxform   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 1040eztaxform In addition, you can reduce your income by your estimated foreign housing deduction. 1040eztaxform However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 1040eztaxform If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. 1040eztaxform   For more information about figuring your estimated tax, see Publication 505. 1040eztaxform Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 1040eztaxform 1). 1040eztaxform   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 1040eztaxform 1. 1040eztaxform Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 1040eztaxform See the filing instructions at www. 1040eztaxform bsaefiling. 1040eztaxform fincen. 1040eztaxform treas. 1040eztaxform gov/main. 1040eztaxform html. 1040eztaxform   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. 1040eztaxform You do not need to file the report if the assets are with a U. 1040eztaxform S. 1040eztaxform military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. 1040eztaxform   More information about the filing of Form 114 can be found in the instructions for the form. 1040eztaxform FinCEN Form 105. 1040eztaxform   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. 1040eztaxform Certain recipients of currency or monetary instruments also must file Form 105. 1040eztaxform   More information about the filing of Form 105 can be found in the instructions on the back of the form. 1040eztaxform Form 8938. 1040eztaxform   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). 1040eztaxform The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 1040eztaxform Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 1040eztaxform S. 1040eztaxform person. 1040eztaxform   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 1040eztaxform   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 1040eztaxform Prev  Up  Next   Home   More Online Publications