Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2011 Amended Tax Return Form

Amend 2011 Tax Return Online1040nr Ez 2010 Form1040ez Tax FormFederal Form 1040xCan I Still File My 2011 State Taxes2013 Federal Tax Forms 1040ezFree State FilingTaxes Deduction2010 Tax FormAmended 2010 Tax ReturnFree Tax ServiceFree 2007 Tax FilingHr Block Free FileFull Time Student Filing Taxes2011 Irs Form 1040ezMypay GovFree Tax FilingHr Block Free Online FilingFile Free State Tax ReturnHow To Ammend A Federal Tax ReturnFile A Tax ReturnIrs E File 1040 EzFillable 1040ez 20132012 Turbo Tax Return2012 Tax Filing OnlineUs Irs E File FreeAmending A 2010 Tax ReturnUnemployment And TaxesHow To File 2012 Taxes Late OnlineFree Downloadable Irs Tax FormsH And R Block Free Tax1040 Es Payment VoucherForm1040xHow To Amend A Tax Return With TurbotaxH&r Block Military Discount1040ez Tax TableIrs.gov Forms 1040xH&r Block File OnlineAmend TaxesIrs Form 1040x Instructions

2011 Amended Tax Return Form

2011 amended tax return form Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 2011 amended tax return form irs. 2011 amended tax return form gov/pub80. 2011 amended tax return form What's New Social security and Medicare tax for 2014. 2011 amended tax return form  The social security tax rate is 6. 2011 amended tax return form 2% each for the employee and employer, unchanged from 2013. 2011 amended tax return form The social security wage base limit is $117,000. 2011 amended tax return form The Medicare tax rate is 1. 2011 amended tax return form 45% each for the employee and employer, unchanged from 2013. 2011 amended tax return form There is no wage base limit for Medicare tax. 2011 amended tax return form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2011 amended tax return form Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2011 amended tax return form Change of responsible party. 2011 amended tax return form . 2011 amended tax return form  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2011 amended tax return form Form 8822-B must be filed within 60 days of the change. 2011 amended tax return form If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2011 amended tax return form For a definition of “responsible party”, see the Form 8822-B instructions. 2011 amended tax return form Same-sex marriage. 2011 amended tax return form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2011 amended tax return form For more information, see Revenue Ruling 2013-17, 2013-38 I. 2011 amended tax return form R. 2011 amended tax return form B. 2011 amended tax return form 201, available at www. 2011 amended tax return form irs. 2011 amended tax return form gov/irb/2013-38_IRB/ar07. 2011 amended tax return form html. 2011 amended tax return form Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2011 amended tax return form Notice 2013-61, 2013-44 I. 2011 amended tax return form R. 2011 amended tax return form B. 2011 amended tax return form 432, is available at www. 2011 amended tax return form irs. 2011 amended tax return form gov/irb/2013-44_IRB/ar10. 2011 amended tax return form html. 2011 amended tax return form Reminders Additional Medicare Tax withholding. 2011 amended tax return form  In addition to withholding Medicare tax at 1. 2011 amended tax return form 45%, you must withhold a 0. 2011 amended tax return form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2011 amended tax return form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2011 amended tax return form Additional Medicare Tax is only imposed on the employee. 2011 amended tax return form There is no employer share of Additional Medicare Tax. 2011 amended tax return form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2011 amended tax return form For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 2011 amended tax return form For more information on Additional Medicare Tax, visit IRS. 2011 amended tax return form gov and enter “Additional Medicare Tax” in the search box. 2011 amended tax return form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2011 amended tax return form  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 2011 amended tax return form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2011 amended tax return form For more information, visit IRS. 2011 amended tax return form gov and enter “work opportunity tax credit” in the search box. 2011 amended tax return form Outsourcing payroll duties. 2011 amended tax return form  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2011 amended tax return form The employer remains responsible if the third party fails to perform any required action. 2011 amended tax return form If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2011 amended tax return form gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2011 amended tax return form Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 2011 amended tax return form  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 2011 amended tax return form For more information, see Announcement 2012-43, 2012-51 I. 2011 amended tax return form R. 2011 amended tax return form B. 2011 amended tax return form 723, available at www. 2011 amended tax return form irs. 2011 amended tax return form gov/irb/2012-51_IRB/ar15. 2011 amended tax return form html. 2011 amended tax return form CNMI government employees now subject to social security and Medicare taxes. 2011 amended tax return form  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 2011 amended tax return form COBRA premium assistance credit. 2011 amended tax return form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. 2011 amended tax return form See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 2011 amended tax return form You can get Publication 15 (Circular E) at IRS. 2011 amended tax return form gov. 2011 amended tax return form You must receive written notice from the IRS to file Form 944. 2011 amended tax return form  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. 2011 amended tax return form You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 2011 amended tax return form For more information on requesting to file Form 944 visit IRS. 2011 amended tax return form gov and enter “file employment taxes annually” in the search box. 2011 amended tax return form Federal employers in the CNMI. 2011 amended tax return form  The U. 2011 amended tax return form S. 2011 amended tax return form Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 2011 amended tax return form Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 2011 amended tax return form Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 2011 amended tax return form For questions, contact the CNMI Division of Revenue and Taxation. 2011 amended tax return form Change of address. 2011 amended tax return form  Use Form 8822-B to notify the IRS of an address change. 2011 amended tax return form Do not mail Form 8822-B with your employment tax return. 2011 amended tax return form Federal tax deposits must be made by electronic funds transfer. 2011 amended tax return form  You must use electronic funds transfer to make all federal tax deposits. 2011 amended tax return form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2011 amended tax return form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2011 amended tax return form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2011 amended tax return form EFTPS is a free service provided by the Department of Treasury. 2011 amended tax return form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2011 amended tax return form For more information on making federal tax deposits, see How To Deposit in section 8. 2011 amended tax return form For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 2011 amended tax return form eftps. 2011 amended tax return form gov or call 1-800-555-4477 (U. 2011 amended tax return form S. 2011 amended tax return form Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 2011 amended tax return form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2011 amended tax return form Electronic filing and payment. 2011 amended tax return form  Using electronic options can make filing a return and paying your federal tax easier. 2011 amended tax return form Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 2011 amended tax return form You can use IRS e-file to file certain returns. 2011 amended tax return form If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 2011 amended tax return form Do not use EFW to pay taxes that are required to be deposited. 2011 amended tax return form Visit the IRS website at www. 2011 amended tax return form irs. 2011 amended tax return form gov/efile for more information on filing electronically. 2011 amended tax return form For more information on paying your taxes using EFW, visit the IRS website at www. 2011 amended tax return form irs. 2011 amended tax return form gov/e-pay. 2011 amended tax return form A fee may be charged to file electronically. 2011 amended tax return form For EFTPS, visit www. 2011 amended tax return form eftps. 2011 amended tax return form gov or call EFTPS Customer Service at 1-800-555-4477 (U. 2011 amended tax return form S. 2011 amended tax return form Virgin Islands only) or 303-967-5916 (toll call). 2011 amended tax return form For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 2011 amended tax return form socialsecurity. 2011 amended tax return form gov/employer. 2011 amended tax return form If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2011 amended tax return form If a valid EIN is not provided, the return or payment will not be processed. 2011 amended tax return form This may result in penalties and delays in processing your return or payment. 2011 amended tax return form Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2011 amended tax return form  Employers in American Samoa, the CNMI, Guam, and the U. 2011 amended tax return form S. 2011 amended tax return form Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 2011 amended tax return form Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2011 amended tax return form For more information, visit Social Security Administration's SSA website at www. 2011 amended tax return form ssa. 2011 amended tax return form gov/bso/bsowelcome. 2011 amended tax return form htm. 2011 amended tax return form Credit or debit card payments. 2011 amended tax return form  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 2011 amended tax return form irs. 2011 amended tax return form gov/e-pay. 2011 amended tax return form However, do not use credit or debit cards to make federal tax deposits. 2011 amended tax return form Hiring new employees. 2011 amended tax return form  Record the number and name from each new employee's social security card. 2011 amended tax return form An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 2011 amended tax return form See section 3. 2011 amended tax return form Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 2011 amended tax return form  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 2011 amended tax return form For more information, see the Instructions for Schedule D (Form 941). 2011 amended tax return form Apply for an employer identification number (EIN) online. 2011 amended tax return form  You can apply for an EIN online by visiting IRS. 2011 amended tax return form gov and clicking on the Apply for an EIN Online link under Tools. 2011 amended tax return form Dishonored payments. 2011 amended tax return form  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2011 amended tax return form The penalty is $25 or 2% of the payment, whichever is more. 2011 amended tax return form However, the penalty on dishonored payments of $24. 2011 amended tax return form 99 or less is an amount equal to the payment. 2011 amended tax return form For example, a dishonored payment of $18 is charged a penalty of $18. 2011 amended tax return form Private delivery services. 2011 amended tax return form  You can use certain private delivery services designated by the IRS to send tax returns or payments. 2011 amended tax return form The list includes only the following: DHL Express (DHL): DHL Same Day Service. 2011 amended tax return form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2011 amended tax return form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2011 amended tax return form M. 2011 amended tax return form , UPS Worldwide Express Plus, and UPS Worldwide Express. 2011 amended tax return form For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2011 amended tax return form gov and enter “private delivery service” in the search box. 2011 amended tax return form Your private delivery service can tell you how to get written proof of the mailing date. 2011 amended tax return form Private delivery services cannot deliver items to P. 2011 amended tax return form O. 2011 amended tax return form boxes. 2011 amended tax return form You must use the U. 2011 amended tax return form S. 2011 amended tax return form Postal Service to mail any item to an IRS P. 2011 amended tax return form O. 2011 amended tax return form box address. 2011 amended tax return form Recordkeeping. 2011 amended tax return form  Keep all records of employment taxes for 4 years. 2011 amended tax return form These should be available for IRS review. 2011 amended tax return form There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 2011 amended tax return form Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 2011 amended tax return form See Farm Crew Leaders in section 2. 2011 amended tax return form Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2011 amended tax return form  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2011 amended tax return form Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2011 amended tax return form See Regulations sections 1. 2011 amended tax return form 1361-4(a)(7) and 301. 2011 amended tax return form 7701-2(c)(2)(iv). 2011 amended tax return form Photographs of missing children. 2011 amended tax return form  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2011 amended tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 amended tax return form 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. 2011 amended tax return form Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2011 amended tax return form A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2011 amended tax return form However, a statewide legal holiday does not delay the due date of federal tax deposits. 2011 amended tax return form See Deposits on Business Days Only in section 8. 2011 amended tax return form For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2011 amended tax return form S. 2011 amended tax return form Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2011 amended tax return form See Private delivery services under Reminders. 2011 amended tax return form The following are important dates and responsibilities. 2011 amended tax return form Also see Publication 509, Tax Calendars. 2011 amended tax return form By January 31. 2011 amended tax return form   Furnish wage and tax statements to employees. 2011 amended tax return form Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 2011 amended tax return form See section 10 for more information. 2011 amended tax return form File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 2011 amended tax return form If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2011 amended tax return form U. 2011 amended tax return form S. 2011 amended tax return form Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2011 amended tax return form Pay or deposit (if more than $500) any balance of the tax due. 2011 amended tax return form If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 amended tax return form File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 2011 amended tax return form If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 amended tax return form By February 28. 2011 amended tax return form  File paper wage and tax statements with the Social Security Administration (SSA). 2011 amended tax return form File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 2011 amended tax return form For electronically filed returns, see By March 31 next. 2011 amended tax return form By March 31. 2011 amended tax return form  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 2011 amended tax return form Visit the SSA's Reporting Instructions & Information webpage at www. 2011 amended tax return form socialsecurity. 2011 amended tax return form gov/employer for more information. 2011 amended tax return form By April 30, July 31, October 31, and January 31. 2011 amended tax return form  File Form 941-SS with the IRS. 2011 amended tax return form If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2011 amended tax return form Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 2011 amended tax return form Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 2011 amended tax return form If $500 or less, carry it over to the next quarter. 2011 amended tax return form See section 11 for more information. 2011 amended tax return form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

2012 Offshore Voluntary Disclosure Program


Update Jan. 24, 2014 — Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts, is now obsolete. After June 30, 2013, the FBAR must be filed electronically with FinCEN

The IRS began an open-ended offshore voluntary disclosure program (OVDP) in January 2012 on the heels of strong interest in the 2011 and 2009 programs. The IRS may end the 2012 program at any time in the future. The IRS is offering people with undisclosed income from offshore accounts another opportunity to get current with their tax returns. The 2012 OVDP has a higher penalty rate than the previous program but offers clear benefits to encourage taxpayers to disclose foreign accounts now rather than risk detection by the IRS and possible criminal prosecution.

2012 OVDP Documents and Forms

Questions and Answers

Documents

Forms

Worksheets

News Releases and Fact Sheets

  • IR-2012-64, IRS Says Offshore Effort tops $5 Billion, Announces New Details on the Voluntary Disclosure Program and Closing of Offshore Loophole
  • IR-2012-64SP, Esfuerzo Extranjero del IRS Supera $5 Mil Millones; Detalles del Programa de Divulgación Voluntaria y Cierre de Laguna Jurídica
  • IR-2012-65, IRS Announces Efforts to Help U.S. Citizens Overseas, Including Dual Citizens and Those with Foreigh Retirement Plans
  • IR-2012-65SP, IRS Anuncia Ayuda a Estadounidenses en el Extranjero, Incluyendo Aquellos con Doble Nacionalidad y Planes de Jubilación Extranjeros
  • IR-2012-5, IRS Offshore Programs Produce $4.4 Billion To Date for Nation’s Taxpayers; Offshore Voluntary Disclosure Program Reopens

Other Options

Prior Programs

 

Page Last Reviewed or Updated: 24-Jan-2014

The 2011 Amended Tax Return Form

2011 amended tax return form 1. 2011 amended tax return form   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. 2011 amended tax return form 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. 2011 amended tax return form   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. 2011 amended tax return form See Publication 501 for more information. 2011 amended tax return form Additional Medicare Tax. 2011 amended tax return form  Beginning in 2013, a 0. 2011 amended tax return form 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. 2011 amended tax return form For more information, see the Instructions for Form 1040, line 60, and Form 8959. 2011 amended tax return form Net Investment Income Tax. 2011 amended tax return form  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2011 amended tax return form NIIT is a 3. 2011 amended tax return form 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. 2011 amended tax return form For more information, see the Instructions for Form 1040, line 60, and Form 8960. 2011 amended tax return form Refundable credit for prior year minimum tax. 2011 amended tax return form  The refundable portion of the credit for prior year minimum tax is no longer available. 2011 amended tax return form Who must file. 2011 amended tax return form  Generally, the amount of income you can receive before you must file a return has been increased. 2011 amended tax return form See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. 2011 amended tax return form Reminders File online. 2011 amended tax return form  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. 2011 amended tax return form Create your own personal identification number (PIN) and file a completely paperless tax return. 2011 amended tax return form For more information, see Does My Return Have To Be on Paper , later. 2011 amended tax return form Change of address. 2011 amended tax return form  If you change your address, you should notify the IRS. 2011 amended tax return form You can use Form 8822 to notify the IRS of the change. 2011 amended tax return form See Change of Address , later, under What Happens After I File. 2011 amended tax return form Enter your social security number. 2011 amended tax return form  You must enter your social security number (SSN) in the spaces provided on your tax return. 2011 amended tax return form If you file a joint return, enter the SSNs in the same order as the names. 2011 amended tax return form Direct deposit of refund. 2011 amended tax return form  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. 2011 amended tax return form See Direct Deposit under Refunds, later. 2011 amended tax return form If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. 2011 amended tax return form Pay online or by phone. 2011 amended tax return form  If you owe additional tax, you may be able to pay online or by phone. 2011 amended tax return form See How To Pay , later. 2011 amended tax return form Installment agreement. 2011 amended tax return form  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. 2011 amended tax return form See Installment Agreement , later, under Amount You Owe. 2011 amended tax return form You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. 2011 amended tax return form Automatic 6-month extension. 2011 amended tax return form  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. 2011 amended tax return form S. 2011 amended tax return form Individual Income Tax Return. 2011 amended tax return form See Automatic Extension , later. 2011 amended tax return form Service in combat zone. 2011 amended tax return form  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. 2011 amended tax return form See Individuals Serving in Combat Zone , later, under When Do I Have To File. 2011 amended tax return form Adoption taxpayer identification number. 2011 amended tax return form  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). 2011 amended tax return form For more information, see Social Security Number (SSN) , later. 2011 amended tax return form Taxpayer identification number for aliens. 2011 amended tax return form  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. 2011 amended tax return form For more information, see Social Security Number (SSN) , later. 2011 amended tax return form Frivolous tax submissions. 2011 amended tax return form  The IRS has published a list of positions that are identified as frivolous. 2011 amended tax return form The penalty for filing a frivolous tax return is $5,000. 2011 amended tax return form Also, the $5,000 penalty will apply to other specified frivolous submissions. 2011 amended tax return form For more information, see Civil Penalties , later. 2011 amended tax return form Introduction This chapter discusses the following topics. 2011 amended tax return form Whether you have to file a return. 2011 amended tax return form Which form to use. 2011 amended tax return form How to file electronically. 2011 amended tax return form When, how, and where to file your return. 2011 amended tax return form What happens if you pay too little or too much tax. 2011 amended tax return form What records you should keep and how long you should keep them. 2011 amended tax return form How you can change a return you have already filed. 2011 amended tax return form 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. 2011 amended tax return form Individuals in general. 2011 amended tax return form (There are special rules for surviving spouses, executors, administrators, legal representatives, U. 2011 amended tax return form S. 2011 amended tax return form citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. 2011 amended tax return form S. 2011 amended tax return form possessions. 2011 amended tax return form ) Dependents. 2011 amended tax return form Certain children under age 19 or full-time students. 2011 amended tax return form Self-employed persons. 2011 amended tax return form Aliens. 2011 amended tax return form The filing requirements for each category are explained in this chapter. 2011 amended tax return form The filing requirements apply even if you do not owe tax. 2011 amended tax return form Even if you do not have to file a return, it may be to your advantage to do so. 2011 amended tax return form See Who Should File, later. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form Individuals—In General If you are a U. 2011 amended tax return form S. 2011 amended tax return form citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. 2011 amended tax return form To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. 2011 amended tax return form Even if no table shows that you must file, you may need to file to get money back. 2011 amended tax return form (See Who Should File , later. 2011 amended tax return form ) Gross income. 2011 amended tax return form   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2011 amended tax return form 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). 2011 amended tax return form 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). 2011 amended tax return form 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. 2011 amended tax return form   Common types of income are discussed in Part Two of this publication. 2011 amended tax return form Community income. 2011 amended tax return form   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. 2011 amended tax return form This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. 2011 amended tax return form See Publication 555, Community Property, for more information. 2011 amended tax return form Nevada, Washington, and California domestic partners. 2011 amended tax return form   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. 2011 amended tax return form See Publication 555. 2011 amended tax return form Self-employed individuals. 2011 amended tax return form   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. 2011 amended tax return form See Self-Employed Persons , later, for more information about your filing requirements. 2011 amended tax return form    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. 2011 amended tax return form Filing status. 2011 amended tax return form   Your filing status depends on whether you are single or married and on your family situation. 2011 amended tax return form Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. 2011 amended tax return form See chapter 2 for an explanation of each filing status. 2011 amended tax return form Age. 2011 amended tax return form   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. 2011 amended tax return form See Table 1-1. 2011 amended tax return form You are considered 65 on the day before your 65th birthday. 2011 amended tax return form For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 2011 amended tax return form Table 1-1. 2011 amended tax return form 2013 Filing Requirements for Most Taxpayers IF your filing status is. 2011 amended tax return form . 2011 amended tax return form . 2011 amended tax return form AND at the end of 2013 you  were. 2011 amended tax return form . 2011 amended tax return form . 2011 amended tax return form * THEN file a return if  your gross income  was at least. 2011 amended tax return form . 2011 amended tax return form . 2011 amended tax return form ** 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. 2011 amended tax return form ** 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). 2011 amended tax return form 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). 2011 amended tax return form 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. 2011 amended tax return form Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. 2011 amended tax return form Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. 2011 amended tax return form 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. 2011 amended tax return form *** 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. 2011 amended tax return form 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. 2011 amended tax return form You are the surviving spouse, executor, administrator, or legal representative. 2011 amended tax return form The decedent met the filing requirements at the date of death. 2011 amended tax return form For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. 2011 amended tax return form U. 2011 amended tax return form S. 2011 amended tax return form 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. 2011 amended tax return form For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. 2011 amended tax return form S. 2011 amended tax return form Citizens and Resident Aliens Abroad. 2011 amended tax return form It is available online and at most U. 2011 amended tax return form S. 2011 amended tax return form embassies and consulates. 2011 amended tax return form See How To Get Tax Help in the back of this publication. 2011 amended tax return form Residents of Puerto Rico If you are a U. 2011 amended tax return form S. 2011 amended tax return form citizen and also a bona fide resident of Puerto Rico, you generally must file a U. 2011 amended tax return form S. 2011 amended tax return form income tax return for any year in which you meet the income requirements. 2011 amended tax return form This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. 2011 amended tax return form If you are a bona fide resident of Puerto Rico for the entire year, your U. 2011 amended tax return form S. 2011 amended tax return form gross income does not include income from sources within Puerto Rico. 2011 amended tax return form It does, however, include any income you received for your services as an employee of the United States or a U. 2011 amended tax return form S. 2011 amended tax return form agency. 2011 amended tax return form If you receive income from Puerto Rican sources that is not subject to U. 2011 amended tax return form S. 2011 amended tax return form tax, you must reduce your standard deduction. 2011 amended tax return form As a result, the amount of income you must have before you are required to file a U. 2011 amended tax return form S. 2011 amended tax return form income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. 2011 amended tax return form For more information, see Publication 570, Tax Guide for Individuals With Income From U. 2011 amended tax return form S. 2011 amended tax return form Possessions. 2011 amended tax return form Individuals With Income From U. 2011 amended tax return form S. 2011 amended tax return form Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 2011 amended tax return form S. 2011 amended tax return form Virgin Islands, special rules may apply when determining whether you must file a U. 2011 amended tax return form S. 2011 amended tax return form federal income tax return. 2011 amended tax return form In addition, you may have to file a return with the individual island government. 2011 amended tax return form See Publication 570 for more information. 2011 amended tax return form 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. 2011 amended tax return form You also must file if your situation is described in Table 1-3. 2011 amended tax return form Responsibility of parent. 2011 amended tax return form   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form ” Child's earnings. 2011 amended tax return form   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. 2011 amended tax return form This is true even if under local law the child's parent has the right to the earnings and may actually have received them. 2011 amended tax return form But if the child does not pay the tax due on this income, the parent is liable for the tax. 2011 amended tax return form 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. 2011 amended tax return form If this election is made, the child does not have to file a return. 2011 amended tax return form See Parent's Election To Report Child's Interest and Dividends in chapter 31. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form 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). 2011 amended tax return form 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. 2011 amended tax return form 28 or more. 2011 amended tax return form (See Table 1-3. 2011 amended tax return form ) Use Schedule SE (Form 1040) to figure your self-employment tax. 2011 amended tax return form Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. 2011 amended tax return form For more information about this tax, see Publication 334, Tax Guide for Small Business. 2011 amended tax return form Employees of foreign governments or international organizations. 2011 amended tax return form   If you are a U. 2011 amended tax return form S. 2011 amended tax return form 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. 2011 amended tax return form Ministers. 2011 amended tax return form   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. 2011 amended tax return form This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. 2011 amended tax return form For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2011 amended tax return form Table 1-2. 2011 amended tax return form 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. 2011 amended tax return form If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. 2011 amended tax return form (See Table 1-3 for other situations when you must file. 2011 amended tax return form ) In this table, earned income includes salaries, wages, tips, and professional fees. 2011 amended tax return form It also includes taxable scholarship and fellowship grants. 2011 amended tax return form (See Scholarships and fellowships in chapter 12. 2011 amended tax return form ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. 2011 amended tax return form It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. 2011 amended tax return form Gross income is the total of your earned and unearned income. 2011 amended tax return form   Single dependents—Were you either age 65 or older or blind? □ No. 2011 amended tax return form You must file a return if any of the following apply. 2011 amended tax return form     • Your unearned income was more than $1,000. 2011 amended tax return form     • Your earned income was more than $6,100. 2011 amended tax return form     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. 2011 amended tax return form □ Yes. 2011 amended tax return form You must file a return if any of the following apply. 2011 amended tax return form     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). 2011 amended tax return form     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). 2011 amended tax return form     • 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). 2011 amended tax return form Married dependents—Were you either age 65 or older or blind? □ No. 2011 amended tax return form You must file a return if any of the following apply. 2011 amended tax return form     • Your unearned income was more than $1,000. 2011 amended tax return form     • Your earned income was more than $6,100. 2011 amended tax return form     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2011 amended tax return form     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. 2011 amended tax return form □ Yes. 2011 amended tax return form You must file a return if any of the following apply. 2011 amended tax return form     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). 2011 amended tax return form     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). 2011 amended tax return form     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2011 amended tax return form     • 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). 2011 amended tax return form Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. 2011 amended tax return form The rules used to determine your alien status are discussed in Publication 519, U. 2011 amended tax return form S. 2011 amended tax return form Tax Guide for Aliens. 2011 amended tax return form Resident alien. 2011 amended tax return form   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. 2011 amended tax return form S. 2011 amended tax return form citizens. 2011 amended tax return form Use the forms discussed in this publication. 2011 amended tax return form Nonresident alien. 2011 amended tax return form   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. 2011 amended tax return form S. 2011 amended tax return form citizens and resident aliens. 2011 amended tax return form See Publication 519 to find out if U. 2011 amended tax return form S. 2011 amended tax return form income tax laws apply to you and which forms you should file. 2011 amended tax return form Dual-status taxpayer. 2011 amended tax return form   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. 2011 amended tax return form Different rules apply for each part of the year. 2011 amended tax return form For information on dual-status taxpayers, see Publication 519. 2011 amended tax return form Table 1-3. 2011 amended tax return form Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. 2011 amended tax return form 1. 2011 amended tax return form   You owe any special taxes, including any of the following. 2011 amended tax return form   a. 2011 amended tax return form Alternative minimum tax. 2011 amended tax return form   b. 2011 amended tax return form Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 2011 amended tax return form But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. 2011 amended tax return form   c. 2011 amended tax return form Household employment taxes. 2011 amended tax return form But if you are filing a return only because you owe this tax, you can file Schedule H by itself. 2011 amended tax return form   d. 2011 amended tax return form 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. 2011 amended tax return form   e. 2011 amended tax return form Recapture of first-time homebuyer credit. 2011 amended tax return form   f. 2011 amended tax return form 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. 2011 amended tax return form   g. 2011 amended tax return form Recapture taxes. 2011 amended tax return form 2. 2011 amended tax return form   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. 2011 amended tax return form 3. 2011 amended tax return form   You had net earnings from self-employment of at least $400. 2011 amended tax return form 4. 2011 amended tax return form   You had wages of $108. 2011 amended tax return form 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. 2011 amended tax return form 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. 2011 amended tax return form You had federal income tax withheld or made estimated tax payments. 2011 amended tax return form You qualify for the earned income credit. 2011 amended tax return form See chapter 36 for more information. 2011 amended tax return form You qualify for the additional child tax credit. 2011 amended tax return form See chapter 34 for more information. 2011 amended tax return form You qualify for the health coverage tax credit. 2011 amended tax return form See chapter 37 for more information. 2011 amended tax return form You qualify for the American opportunity credit. 2011 amended tax return form See chapter 35 for more information. 2011 amended tax return form You qualify for the credit for federal tax on fuels. 2011 amended tax return form See chapter 37 for more information. 2011 amended tax return form Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. 2011 amended tax return form (But also see Does My Return Have To Be on Paper , later. 2011 amended tax return form ) See the discussion under Form 1040 for when you must use that form. 2011 amended tax return form Form 1040EZ Form 1040EZ is the simplest form to use. 2011 amended tax return form You can use Form 1040EZ if all of the following apply. 2011 amended tax return form    Your filing status is single or married filing jointly. 2011 amended tax return form If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. 2011 amended tax return form You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. 2011 amended tax return form If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2011 amended tax return form You do not claim any dependents. 2011 amended tax return form Your taxable income is less than $100,000. 2011 amended tax return form 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. 2011 amended tax return form You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. 2011 amended tax return form You do not claim any credits other than the earned income credit. 2011 amended tax return form You do not owe any household employment taxes on wages you paid to a household employee. 2011 amended tax return form If you earned tips, they are included in boxes 5 and 7 of your Form W-2. 2011 amended tax return form You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. 2011 amended tax return form   You must meet all of these requirements to use Form 1040EZ. 2011 amended tax return form If you do not, you must use Form 1040A or Form 1040. 2011 amended tax return form Figuring tax. 2011 amended tax return form   On Form 1040EZ, you can use only the tax table to figure your income tax. 2011 amended tax return form You cannot use Form 1040EZ to report any other tax. 2011 amended tax return form Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. 2011 amended tax return form You can use Form 1040A if all of the following apply. 2011 amended tax return form    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. 2011 amended tax return form 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. 2011 amended tax return form You must use Form 1040. 2011 amended tax return form Your taxable income is less than $100,000. 2011 amended tax return form Your adjustments to income are for only the following items. 2011 amended tax return form Educator expenses. 2011 amended tax return form IRA deduction. 2011 amended tax return form Student loan interest deduction. 2011 amended tax return form Tuition and fees. 2011 amended tax return form You do not itemize your deductions. 2011 amended tax return form You claim only the following tax credits. 2011 amended tax return form The credit for child and dependent care expenses. 2011 amended tax return form (See chapter 32. 2011 amended tax return form ) The credit for the elderly or the disabled. 2011 amended tax return form (See chapter 33. 2011 amended tax return form ) The education credits. 2011 amended tax return form (See chapter 35. 2011 amended tax return form ) The retirement savings contribution credit. 2011 amended tax return form (See chapter 37. 2011 amended tax return form ) The child tax credit. 2011 amended tax return form (See chapter 34. 2011 amended tax return form ) The earned income credit. 2011 amended tax return form (See chapter 36. 2011 amended tax return form ) The additional child tax credit. 2011 amended tax return form (See chapter 34. 2011 amended tax return form ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. 2011 amended tax return form (See Publication 525, Taxable and Nontaxable Income. 2011 amended tax return form )   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. 2011 amended tax return form   You must meet all these requirements to use Form 1040A. 2011 amended tax return form If you do not, you must use Form 1040. 2011 amended tax return form Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. 2011 amended tax return form You can use Form 1040 to report all types of income, deductions, and credits. 2011 amended tax return form 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. 2011 amended tax return form You must use Form 1040 if any of the following apply. 2011 amended tax return form    Your taxable income is $100,000 or more. 2011 amended tax return form You itemize your deductions on Schedule A. 2011 amended tax return form 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. 2011 amended tax return form You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. 2011 amended tax return form 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). 2011 amended tax return form You received $20 or more in tips in any 1 month and did not report all of them to your employer. 2011 amended tax return form (See chapter 6. 2011 amended tax return form ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. 2011 amended tax return form You claim any credits other than the credits listed earlier under Form 1040A. 2011 amended tax return form You owe the excise tax on insider stock compensation from an expatriated corporation. 2011 amended tax return form Your Form W-2 shows an amount in box 12 with a code Z. 2011 amended tax return form You had a qualified health savings account funding distribution from your IRA. 2011 amended tax return form You are an employee and your employer did not withhold social security and Medicare tax. 2011 amended tax return form You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. 2011 amended tax return form You are a debtor in a bankruptcy case filed after October 16, 2005. 2011 amended tax return form You must repay the first-time homebuyer credit. 2011 amended tax return form You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. 2011 amended tax return form Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). 2011 amended tax return form If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. 2011 amended tax return form See your tax return instructions for details. 2011 amended tax return form If you do not qualify for Free File, then you should check out IRS. 2011 amended tax return form gov for low-cost e-file options or Free File Fillable Forms. 2011 amended tax return form IRS e-file Table 1-4 lists the benefits of IRS e-file. 2011 amended tax return form IRS e-file uses automation to replace most of the manual steps needed to process paper returns. 2011 amended tax return form As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. 2011 amended tax return form However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. 2011 amended tax return form Using e-file does not affect your chances of an IRS examination of your return. 2011 amended tax return form Free File Fillable Forms. 2011 amended tax return form   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. 2011 amended tax return form 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. 2011 amended tax return form gov, and Apply only to a federal tax return. 2011 amended tax return form Electronic return signatures. 2011 amended tax return form   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). 2011 amended tax return form If you are filing online, you must use a Self-Select PIN. 2011 amended tax return form If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. 2011 amended tax return form Self-Select PIN. 2011 amended tax return form   The Self-Select PIN method allows you to create your own PIN. 2011 amended tax return form 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. 2011 amended tax return form   A PIN is any combination of five digits you choose except five zeros. 2011 amended tax return form If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. 2011 amended tax return form   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. 2011 amended tax return form Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. 2011 amended tax return form AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. 2011 amended tax return form If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. 2011 amended tax return form Visit us at IRS. 2011 amended tax return form gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. 2011 amended tax return form (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. 2011 amended tax return form The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. 2011 amended tax return form ) You will also be prompted to enter your date of birth. 2011 amended tax return form Table 1-4. 2011 amended tax return form Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. 2011 amended tax return form • Free File is available in English and Spanish. 2011 amended tax return form • Free File is available online 24 hours a day, 7 days a week. 2011 amended tax return form • Get your refund faster by e-filing using Direct Deposit. 2011 amended tax return form • Sign electronically with a secure self-selected PIN and file a completely paperless return. 2011 amended tax return form • Receive an acknowledgement that your return was received and accepted. 2011 amended tax return form • 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. 2011 amended tax return form You can also file a return early and pay the amount you owe by the due date of your return. 2011 amended tax return form • Save time by preparing and e-filing federal and state returns together. 2011 amended tax return form • IRS computers quickly and automatically check for errors or other missing information. 2011 amended tax return form • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. 2011 amended tax return form You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. 2011 amended tax return form If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. 2011 amended tax return form This can be found at IRS. 2011 amended tax return form gov. 2011 amended tax return form Click on Request an Electronic Filing PIN. 2011 amended tax return form Or you can call 1-866-704-7388. 2011 amended tax return form Practitioner PIN. 2011 amended tax return form   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. 2011 amended tax return form The practitioner can provide you with details. 2011 amended tax return form Form 8453. 2011 amended tax return form   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. 2011 amended tax return form For details, see Form 8453. 2011 amended tax return form For more details, visit www. 2011 amended tax return form irs. 2011 amended tax return form gov/efile and click on “ Individuals. 2011 amended tax return form ” Identity Protection PIN. 2011 amended tax return form   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. 2011 amended tax return form If the IRS has not given you this type of number, leave these spaces blank. 2011 amended tax return form For more information, see the Instructions for Form 1040A or Form 1040. 2011 amended tax return form Power of attorney. 2011 amended tax return form   If an agent is signing your return for you, a power of attorney (POA) must be filed. 2011 amended tax return form Attach the POA to Form 8453 and file it using that form's instructions. 2011 amended tax return form See Signatures , later, for more information on POAs. 2011 amended tax return form State returns. 2011 amended tax return form   In most states, you can file an electronic state return simultaneously with your federal return. 2011 amended tax return form For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. 2011 amended tax return form irs. 2011 amended tax return form gov/efile. 2011 amended tax return form Refunds. 2011 amended tax return form   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. 2011 amended tax return form With e-file, your refund will be issued faster than if you filed on paper. 2011 amended tax return form   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. 2011 amended tax return form See Offset against debts under Refunds, later. 2011 amended tax return form Refund inquiries. 2011 amended tax return form   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. 2011 amended tax return form See Refund Information , later. 2011 amended tax return form Amount you owe. 2011 amended tax return form   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. 2011 amended tax return form See How To Pay , later, for information on how to pay the amount you owe. 2011 amended tax return form Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. 2011 amended tax return form A computer with Internet access and tax preparation software are all you need. 2011 amended tax return form Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. 2011 amended tax return form IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. 2011 amended tax return form For information, visit www. 2011 amended tax return form irs. 2011 amended tax return form gov/efile. 2011 amended tax return form Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. 2011 amended tax return form Others offer it for a fee. 2011 amended tax return form Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. 2011 amended tax return form Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form To find a site near you, call 1-800-906-9887. 2011 amended tax return form Or to find the nearest AARP TaxAide site, visit AARP's website at www. 2011 amended tax return form aarp. 2011 amended tax return form org/taxaide or call 1-888-227-7669. 2011 amended tax return form For more information on these programs, go to IRS. 2011 amended tax return form gov and enter keyword “VITA” in the search box. 2011 amended tax return form Using a Tax Professional Many tax professionals electronically file tax returns for their clients. 2011 amended tax return form 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. 2011 amended tax return form Note. 2011 amended tax return form Tax professionals may charge a fee for IRS e-file. 2011 amended tax return form Fees can vary depending on the professional and the specific services rendered. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form Table 1-5. 2011 amended tax return form When To File Your 2013 Return For U. 2011 amended tax return form S. 2011 amended tax return form citizens and residents who file returns on a calendar year. 2011 amended tax return form   For Most Taxpayers For Certain Taxpayers Outside the U. 2011 amended tax return form S. 2011 amended tax return form 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. 2011 amended tax return form When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 2011 amended tax return form —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 2011 amended tax return form Filing paper returns on time. 2011 amended tax return form   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. 2011 amended tax return form If you send your return by registered mail, the date of the registration is the postmark date. 2011 amended tax return form The registration is evidence that the return was delivered. 2011 amended tax return form 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. 2011 amended tax return form The postmarked certified mail receipt is evidence that the return was delivered. 2011 amended tax return form Private delivery services. 2011 amended tax return form   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. 2011 amended tax return form The private delivery service can tell you how to get written proof of this date. 2011 amended tax return form   For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2011 amended tax return form gov and enter “private delivery service” in the search box. 2011 amended tax return form   The following are designated private delivery services. 2011 amended tax return form DHL Express (DHL): Same Day Service. 2011 amended tax return form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2011 amended tax return form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2011 amended tax return form M. 2011 amended tax return form , UPS Worldwide Express Plus, and UPS Worldwide Express. 2011 amended tax return form Filing electronic returns on time. 2011 amended tax return form   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. 2011 amended tax return form An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. 2011 amended tax return form   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. 2011 amended tax return form The date and time in your time zone controls whether your electronically filed return is timely. 2011 amended tax return form Filing late. 2011 amended tax return form   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. 2011 amended tax return form For more information, see Penalties , later. 2011 amended tax return form Also see Interest under Amount You Owe. 2011 amended tax return form   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. 2011 amended tax return form Nonresident alien. 2011 amended tax return form    If you are a nonresident alien and earn wages subject to U. 2011 amended tax return form S. 2011 amended tax return form income tax withholding, your 2013 U. 2011 amended tax return form S. 2011 amended tax return form 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. 2011 amended tax return form   If you do not earn wages subject to U. 2011 amended tax return form S. 2011 amended tax return form 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. 2011 amended tax return form See Publication 519 for more filing information. 2011 amended tax return form Filing for a decedent. 2011 amended tax return form   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. 2011 amended tax return form See Publication 559. 2011 amended tax return form Extensions of Time To File You may be able to get an extension of time to file your return. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form Example. 2011 amended tax return form If your return is due on April 15, 2014, you will have until October 15, 2014, to file. 2011 amended tax return form If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. 2011 amended tax return form You may also be charged penalties, discussed later. 2011 amended tax return form How to get the automatic extension. 2011 amended tax return form   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. 2011 amended tax return form E-file options. 2011 amended tax return form   There are two ways you can use e-file to get an extension of time to file. 2011 amended tax return form Complete Form 4868, Application for Automatic Extension of Time To File U. 2011 amended tax return form S. 2011 amended tax return form Individual Income Tax Return, to use as a worksheet. 2011 amended tax return form If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 2011 amended tax return form If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. 2011 amended tax return form E-file using your personal computer or a tax professional. 2011 amended tax return form    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 2011 amended tax return form You will need to provide certain information from your tax return for 2012. 2011 amended tax return form 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. 2011 amended tax return form E-file and pay by credit or debit card or by direct transfer from your bank account. 2011 amended tax return form   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. 2011 amended tax return form You can do this by phone or over the Internet. 2011 amended tax return form You do not file Form 4868. 2011 amended tax return form See Pay online , under How To Pay, later in this chapter. 2011 amended tax return form Filing a paper Form 4868. 2011 amended tax return form   You can get an extension of time to file by filing a paper Form 4868. 2011 amended tax return form Mail it to the address shown in the form instructions. 2011 amended tax return form   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. 2011 amended tax return form ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. 2011 amended tax return form When to file. 2011 amended tax return form   You must request the automatic extension by the due date for your return. 2011 amended tax return form You can file your return any time before the 6-month extension period ends. 2011 amended tax return form When you file your return. 2011 amended tax return form   Enter any payment you made related to the extension of time to file on Form 1040, line 68. 2011 amended tax return form 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. 2011 amended tax return form Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. 2011 amended tax return form 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. 2011 amended tax return form S. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. 2011 amended tax return form See Individuals Serving in Combat Zone , later, for special rules that apply to you. 2011 amended tax return form Married taxpayers. 2011 amended tax return form   If you file a joint return, only one spouse has to qualify for this automatic extension. 2011 amended tax return form If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. 2011 amended tax return form How to get the extension. 2011 amended tax return form   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. 2011 amended tax return form (See the situations listed under (2), earlier. 2011 amended tax return form ) Extensions beyond 2 months. 2011 amended tax return form   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. 2011 amended tax return form File Form 4868 and check the box on line 8. 2011 amended tax return form No further extension. 2011 amended tax return form   An extension of more than 6 months will generally not be granted. 2011 amended tax return form However, if you are outside the United States and meet certain tests, you may be granted a longer extension. 2011 amended tax return form For more information, see When To File and Pay in Publication 54. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form Combat zone. 2011 amended tax return form   For purposes of the automatic extension, the term “combat zone” includes the following areas. 2011 amended tax return form The Arabian peninsula area, effective January 17, 1991. 2011 amended tax return form The Kosovo area, effective March 24, 1999. 2011 amended tax return form Afghanistan area, effective September 19, 2001. 2011 amended tax return form   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. 2011 amended tax return form The publication also has information about other tax benefits available to military personnel serving in a combat zone. 2011 amended tax return form Extension period. 2011 amended tax return form   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. 2011 amended tax return form   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. 2011 amended tax return form For example, you have 3½ months (January 1 – April 15) to file your tax return. 2011 amended tax return form 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. 2011 amended tax return form See Extension of Deadlines in Publication 3 for more information. 2011 amended tax return form   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. 2011 amended tax return form 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. 2011 amended tax return form It also explains how to complete certain sections of the form. 2011 amended tax return form You may find Table 1-6 helpful when you prepare your paper return. 2011 amended tax return form Table 1-6. 2011 amended tax return form Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. 2011 amended tax return form 2 — Get the forms, schedules, and publications you need. 2011 amended tax return form 3 — Fill in your return. 2011 amended tax return form 4 — Check your return to make sure it is correct. 2011 amended tax return form 5 — Sign and date your return. 2011 amended tax return form 6 — Attach all required forms and schedules. 2011 amended tax return form Electronic returns. 2011 amended tax return form   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. 2011 amended tax return form Substitute tax forms. 2011 amended tax return form   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. 2011 amended tax return form Form W-2. 2011 amended tax return form   If you were an employee, you should receive Form W-2 from your employer. 2011 amended tax return form You will need the information from this form to prepare your return. 2011 amended tax return form See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. 2011 amended tax return form   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2011 amended tax return form If it is mailed, you should allow adequate time to receive it before contacting your employer. 2011 amended tax return form If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 2011 amended tax return form When you request IRS help, be prepared to provide the following information. 2011 amended tax return form Your name, address (including ZIP code), and phone number. 2011 amended tax return form Your SSN. 2011 amended tax return form Your dates of employment. 2011 amended tax return form Your employer's name, address (including ZIP code), and phone number. 2011 amended tax return form Form 1099. 2011 amended tax return form   If you received certain types of income, you may receive a Form 1099. 2011 amended tax return form 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). 2011 amended tax return form If it is mailed, you should allow adequate time to receive it before contacting the payer. 2011 amended tax return form 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. 2011 amended tax return form When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. 2011 amended tax return form A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. 2011 amended tax return form You must account for your income and expenses in a way that clearly shows your taxable income. 2011 amended tax return form The way you do this is called an accounting method. 2011 amended tax return form This section explains which accounting periods and methods you can use. 2011 amended tax return form Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. 2011 amended tax return form If you do not use a calendar year, your accounting period is a fiscal year. 2011 amended tax return form A regular fiscal year is a 12-month period that ends on the last day of any month except December. 2011 amended tax return form A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. 2011 amended tax return form You choose your accounting period (tax year) when you file your first income tax return. 2011 amended tax return form It cannot be longer than 12 months. 2011 amended tax return form More information. 2011 amended tax return form   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. 2011 amended tax return form Accounting Methods Your accounting method is the way you account for your income and expenses. 2011 amended tax return form Most taxpayers use either the cash method or an accrual method. 2011 amended tax return form You choose a method when you file your first income tax return. 2011 amended tax return form If you want to change your accounting method after that, you generally must get IRS approval. 2011 amended tax return form Cash method. 2011 amended tax return form   If you use this method, report all items of income in the year in which you actually or constructively receive them. 2011 amended tax return form Generally, you deduct all expenses in the year you actually pay them. 2011 amended tax return form This is the method most individual taxpayers use. 2011 amended tax return form Constructive receipt. 2011 amended tax return form   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. 2011 amended tax return form You do not need to have physical possession of it. 2011 amended tax return form 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). 2011 amended tax return form Garnisheed wages. 2011 amended tax return form   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. 2011 amended tax return form You must include these wages in income for the year you would have received them. 2011 amended tax return form Debts paid for you. 2011 amended tax return form   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. 2011 amended tax return form See Canceled Debts in chapter 12 for more information. 2011 amended tax return form Payment to third party. 2011 amended tax return form   If a third party is paid income from property you own, you have constructively received the income. 2011 amended tax return form It is the same as if you had actually received the income and paid it to the third party. 2011 amended tax return form Payment to an agent. 2011 amended tax return form   Income an agent receives for you is income you constructively received in the year the agent receives it. 2011 amended tax return form 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. 2011 amended tax return form Check received or available. 2011 amended tax return form   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. 2011 amended tax return form A check that was “made available to you” includes a check you have already received, but not cashed or deposited. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form No constructive receipt. 2011 amended tax return form   There may be facts to show that you did not constructively receive income. 2011 amended tax return form Example. 2011 amended tax return form 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. 2011 amended tax return form Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. 2011 amended tax return form Accrual method. 2011 amended tax return form   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. 2011 amended tax return form You generally deduct your expenses when you incur them, rather than when you pay them. 2011 amended tax return form Income paid in advance. 2011 amended tax return form   An advance payment of income is generally included in gross income in the year you receive it. 2011 amended tax return form Your method of accounting does not matter as long as the income is available to you. 2011 amended tax return form An advance payment may include rent or interest you receive in advance and pay for services you will perform later. 2011 amended tax return form   A limited deferral until the next tax year may be allowed for certain advance payments. 2011 amended tax return form See Publication 538 for specific information. 2011 amended tax return form Additional information. 2011 amended tax return form   For more information on accounting methods, including how to change your accounting method, see Publication 538. 2011 amended tax return form Social Security Number (SSN) You must enter your SSN on your return. 2011 amended tax return form If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. 2011 amended tax return form If you are filing a joint return, include the SSNs in the same order as the names. 2011 amended tax return form Use this same order in submitting other forms and documents to the IRS. 2011 amended tax return form Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. 2011 amended tax return form 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. 2011 amended tax return form 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. 2011 amended tax return form If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. 2011 amended tax return form Name change. 2011 amended tax return form   If you changed your name because of marriage, divorce, etc. 2011 amended tax return form , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. 2011 amended tax return form This prevents delays in processing your return and issuing refunds. 2011 amended tax return form It also safeguards your future social security benefits. 2011 amended tax return form Dependent's SSN. 2011 amended tax return form   You must provide the SSN of each dependent you claim, regardless of the dependent's age. 2011 amended tax return form This requirement applies to all dependents (not just your children) claimed on your tax return. 2011 amended tax return form Exception. 2011 amended tax return form    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. 2011 amended tax return form The document must show that the child was born alive. 2011 amended tax return form No SSN. 2011 amended tax return form   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. 2011 amended tax return form It usually takes about 2 weeks to get an SSN. 2011 amended tax return form If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. 2011 amended tax return form   If you are a U. 2011 amended tax return form S. 2011 amended tax return form citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. 2011 amended tax return form 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. 2011 amended tax return form   Form SS-5 is available at any SSA office, on the Internet at www. 2011 amended tax return form socialsecurity. 2011 amended tax return form gov, or by calling 1-800-772-1213. 2011 amended tax return form If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. 2011 amended tax return form   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 . 2011 amended tax return form   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. 2011 amended tax return form Adoption taxpayer identification number (ATIN). 2011 amended tax return form   If you are in the process of adopting a child who is a U. 2011 amended tax return form S. 2011 amended tax return form 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. 2011 amended tax return form    File Form W-7A, Application for Taxpayer Identification Number for Pending U. 2011 amended tax return form S. 2011 amended tax return form Adoptions, with the IRS to get an ATIN if all of the following are true. 2011 amended tax return form You have a child living with you who was placed in your home for legal adoption. 2011 amended tax return form 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. 2011 amended tax return form You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. 2011 amended tax return form You are eligible to claim the child as a dependent on your tax return. 2011 amended tax return form After the adoption is final, you must apply for an SSN for the child. 2011 amended tax return form You cannot continue using the ATIN. 2011 amended tax return form   See Form W-7A for more information. 2011 amended tax return form Nonresident alien spouse. 2011 amended tax return form   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. 2011 amended tax return form If your spouse is not eligible for an SSN, see the following discussion on ITINs. 2011 amended tax return form Individual taxpayer identification number (ITIN). 2011 amended tax return form   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. 2011 amended tax return form This also applies to an alien spouse or dependent. 2011 amended tax return form To apply for an ITIN, file Form W-7 with the IRS. 2011 amended tax return form It usually takes about 6 to 10 weeks to get an ITIN. 2011 amended tax return form Enter the ITIN on your tax return wherever an SSN is requested. 2011 amended tax return form    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. 2011 amended tax return form See the Form W-7 instructions for how and where to file. 2011 amended tax return form 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. 2011 amended tax return form ITIN for tax use only. 2011 amended tax return form   An ITIN is for tax use only. 2011 amended tax return form 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. 2011 amended tax return form S. 2011 amended tax return form law. 2011 amended tax return form Penalty for not providing social security number. 2011 amended tax return form   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. 2011 amended tax return form See the discussion on Penalties , later, for more information. 2011 amended tax return form SSN on correspondence. 2011 amended tax return form   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. 2011 amended tax return form Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. 2011 amended tax return form Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. 2011 amended tax return form If you want $3 to go to this fund, check the box. 2011 amended tax return form If you are filing a joint return, your spouse can also have $3 go to the fund. 2011 amended tax return form If you check a box, your tax or refund will not change. 2011 amended tax return form Computations The following information may be useful in making the return easier to complete. 2011 amended tax return form Rounding off dollars. 2011 amended tax return form   You can round off cents to whole dollars on your return and schedules. 2011 amended tax return form If you do round to whole dollars, you must round all amounts. 2011 amended tax return form To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. 2011 amended tax return form For example, $1. 2011 amended tax return form 39 becomes $1 and $2. 2011 amended tax return form 50 becomes $3. 2011 amended tax return form   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. 2011 amended tax return form Example. 2011 amended tax return form You receive two Forms W-2: one showing wages of $5,000. 2011 amended tax return form 55 and one showing wages of $18,500. 2011 amended tax return form 73. 2011 amended tax return form On Form 1040, line 7, you would enter $23,501 ($5,000. 2011 amended tax return form 55 + $18,500. 2011 amended tax return form 73 = $23,501. 2011 amended tax return form 28), not $23,502 ($5,001 + $18,501). 2011 amended tax return form Equal amounts. 2011 amended tax return form   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. 2011 amended tax return form Example. 2011 amended tax return form Line 1 is $500. 2011 amended tax return form Line 3 is $500. 2011 amended tax return form Line 5 asks you to enter the smaller of line 1 or 3. 2011 amended tax return form Enter $500 on line 5. 2011 amended tax return form Negative amounts. 2011 amended tax return form   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. 2011 amended tax return form To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. 2011 amended tax return form 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. 2011 amended tax return form You may be able to file a paperless return using IRS e-file. 2011 amended tax return form There's nothing to attach or mail, not even your Forms W-2. 2011 amended tax return form See Does My Return Have To Be on Paper, earlier. 2011 amended tax return form Form W-2. 2011 amended tax return form   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. 2011 amended tax return form You should have a Form W-2 from each employer. 2011 amended tax return form 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. 2011 amended tax return form Attach it to the front page of your paper return, not to any attachments. 2011 amended tax return form For more information, see Form W-2 in chapter 4. 2011 amended tax return form   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2011 amended tax return form , 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. 2011 amended tax return form Form 1040EZ. 2011 amended tax return form   There are no additional schedules to file with Form 1040EZ. 2011 amended tax return form Form 1040A. 2011 amended tax return form   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. 2011 amended tax return form Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. 2011 amended tax return form Do not attach items unless required to do so. 2011 amended tax return form Form 1040. 2011 amended tax return form   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. 2011 amended tax return form Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. 2011 amended tax return form Do not attach items unless required to do so. 2011 amended tax return form 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. 2011 amended tax return form 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