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2011 Federal Income Tax Forms 1040 Ez

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2011 Federal Income Tax Forms 1040 Ez

2011 federal income tax forms 1040 ez 15. 2011 federal income tax forms 1040 ez   Estimated Tax Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Special Estimated Tax Rules for Qualified FarmersQualified Farmer Special Rules for Qualified Farmers Estimated Tax Penalty for 2013 What's New Net Investment Income Tax. 2011 federal income tax forms 1040 ez . 2011 federal income tax forms 1040 ez  For tax years beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2011 federal income tax forms 1040 ez NIIT is a 3. 2011 federal income tax forms 1040 ez 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. 2011 federal income tax forms 1040 ez NIIT may need to be included when calculating your estimated tax. 2011 federal income tax forms 1040 ez For more information, see Publication 505,Tax Withholding and Estimated Tax. 2011 federal income tax forms 1040 ez Additional Medicare Tax. 2011 federal income tax forms 1040 ez  For tax years beginning in 2013, a 0. 2011 federal income tax forms 1040 ez 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 federal income tax forms 1040 ez You may need to include this amount when figuring your estimated tax. 2011 federal income tax forms 1040 ez For more information, see Publication 505. 2011 federal income tax forms 1040 ez Introduction Estimated tax is the method used to pay tax on income that is not subject to withholding. 2011 federal income tax forms 1040 ez See Publication 505 for the general rules and requirements for paying estimated tax. 2011 federal income tax forms 1040 ez If you are a qualified farmer, defined below, you are subject to the special rules covered in this chapter for paying estimated tax. 2011 federal income tax forms 1040 ez Topics - This chapter discusses: Special estimated tax rules for qualified farmers Estimated tax penalty Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Individual Income Tax Return 1040-ES Estimated Tax for Individuals 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 16 for information about getting publications and forms. 2011 federal income tax forms 1040 ez Special Estimated Tax Rules for Qualified Farmers Special rules apply to the payment of estimated tax by individuals who are qualified farmers. 2011 federal income tax forms 1040 ez If you are not a qualified farmer as defined next, see Publication 505 for the estimated tax rules that apply. 2011 federal income tax forms 1040 ez Qualified Farmer An individual is a qualified farmer for 2013 if at least two-thirds of his or her gross income from all sources for 2012 or 2013 was from farming. 2011 federal income tax forms 1040 ez See Gross Income , next, for information on how to figure your gross income from all sources and see Gross Income From Farming , later, for information on how to figure your gross income from farming. 2011 federal income tax forms 1040 ez See also Percentage From Farming , later, for information on how to determine the percentage of your gross income from farming. 2011 federal income tax forms 1040 ez Gross Income Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from income tax. 2011 federal income tax forms 1040 ez On a joint return, you must add your spouse's gross income to your gross income. 2011 federal income tax forms 1040 ez To decide whether two-thirds of your gross income was from farming, use as your gross income the total of the following income (not loss) amounts from your tax return. 2011 federal income tax forms 1040 ez Wages, salaries, tips, etc. 2011 federal income tax forms 1040 ez Taxable interest. 2011 federal income tax forms 1040 ez Ordinary dividends. 2011 federal income tax forms 1040 ez Taxable refunds, credits, or offsets of state and local income taxes. 2011 federal income tax forms 1040 ez Alimony. 2011 federal income tax forms 1040 ez Gross business income from Schedule C (Form 1040). 2011 federal income tax forms 1040 ez Gross business receipts from Schedule C-EZ (Form 1040). 2011 federal income tax forms 1040 ez Capital gains from Schedule D (Form 1040). 2011 federal income tax forms 1040 ez Losses are not netted against gains. 2011 federal income tax forms 1040 ez Gains on sales of business property. 2011 federal income tax forms 1040 ez Taxable IRA distributions, pensions, annuities, and social security benefits. 2011 federal income tax forms 1040 ez Gross rental income from Schedule E (Form 1040). 2011 federal income tax forms 1040 ez Gross royalty income from Schedule E (Form 1040). 2011 federal income tax forms 1040 ez Taxable net income from an estate or trust reported on Schedule E (Form 1040). 2011 federal income tax forms 1040 ez Income from a Real Estate Mortgage Investment Conduit reported on Schedule E (Form 1040). 2011 federal income tax forms 1040 ez Gross farm rental income from Form 4835. 2011 federal income tax forms 1040 ez Gross farm income from Schedule F (Form 1040). 2011 federal income tax forms 1040 ez Your distributive share of gross income from a partnership, or limited liability company treated as a partnership, from Schedule K-1 (Form 1065). 2011 federal income tax forms 1040 ez Your pro rata share of gross income from an S corporation, from Schedule K-1 (Form 1120S). 2011 federal income tax forms 1040 ez Unemployment compensation. 2011 federal income tax forms 1040 ez Other income not included with any of the items listed above. 2011 federal income tax forms 1040 ez Gross Income From Farming Gross income from farming is income from cultivating the soil or raising agricultural commodities. 2011 federal income tax forms 1040 ez It includes the following amounts. 2011 federal income tax forms 1040 ez Income from operating a stock, dairy, poultry, bee, fruit, or truck farm. 2011 federal income tax forms 1040 ez Income from a plantation, ranch, nursery, range, orchard, or oyster bed. 2011 federal income tax forms 1040 ez Crop shares for the use of your land. 2011 federal income tax forms 1040 ez Gains from sales of draft, breeding, dairy, or sporting livestock. 2011 federal income tax forms 1040 ez Gross income from farming is the total of the following amounts from your tax return. 2011 federal income tax forms 1040 ez Gross farm income from Schedule F (Form 1040). 2011 federal income tax forms 1040 ez Gross farm rental income from Form 4835. 2011 federal income tax forms 1040 ez Gross farm income from Schedule E (Form 1040), Parts II and III. 2011 federal income tax forms 1040 ez Gains from the sale of livestock used for draft, breeding, sport, or dairy purposes reported on Form 4797. 2011 federal income tax forms 1040 ez For more information about income from farming, see chapter 3. 2011 federal income tax forms 1040 ez Farm income does not include any of the following: Wages you receive as a farm employee. 2011 federal income tax forms 1040 ez Income you receive from contract grain harvesting and hauling with workers and machines you furnish. 2011 federal income tax forms 1040 ez Gains you receive from the sale of farm land and depreciable farm equipment. 2011 federal income tax forms 1040 ez Percentage From Farming Figure your gross income from all sources, discussed earlier. 2011 federal income tax forms 1040 ez Then figure your gross income from farming, discussed earlier. 2011 federal income tax forms 1040 ez Divide your farm gross income by your total gross income to determine the percentage of gross income from farming. 2011 federal income tax forms 1040 ez Example 1. 2011 federal income tax forms 1040 ez Jane Smith had the following total gross income and farm gross income amounts in 2013. 2011 federal income tax forms 1040 ez Gross Income   Total Farm Taxable interest $3,000   Dividends 500   Rental income (Sch E) 41,500   Farm income (Sch F) 75,000 $75,000 Gain (Form 4797) 5,000 5,000 Total $125,000 $80,000 Schedule D showed gain from the sale of dairy cows carried over from Form 4797 ($5,000) in addition to a loss from the sale of corporate stock ($2,000). 2011 federal income tax forms 1040 ez However, that loss is not netted against the gain to figure Ms. 2011 federal income tax forms 1040 ez Smith's total gross income or her gross farm income. 2011 federal income tax forms 1040 ez Her gross farm income is 64% of her total gross income ($80,000 ÷ $125,000 = 0. 2011 federal income tax forms 1040 ez 64). 2011 federal income tax forms 1040 ez Special Rules for Qualified Farmers The following special estimated tax rules apply if you are a qualified farmer for 2013. 2011 federal income tax forms 1040 ez You do not have to pay estimated tax if you file your 2013 tax return and pay all the tax due by March 3, 2014. 2011 federal income tax forms 1040 ez You do not have to pay estimated tax if your 2013 income tax withholding (including any amount applied to your 2013 estimated tax from your 2012 return) will be at least 662/3% (. 2011 federal income tax forms 1040 ez 6667) of the total tax shown on your 2013 tax return or 100% of the total tax shown on your 2012 return. 2011 federal income tax forms 1040 ez If you must pay estimated tax, you are required to make only one estimated tax payment (your required annual payment) by January 15, 2014, using special rules to figure the amount of the payment. 2011 federal income tax forms 1040 ez See Required Annual Payment , next, for details. 2011 federal income tax forms 1040 ez Figure 15-1 presents an overview of the special estimated tax rules that apply to qualified farmers. 2011 federal income tax forms 1040 ez Example 2. 2011 federal income tax forms 1040 ez Assume the same fact as in Example 1. 2011 federal income tax forms 1040 ez Ms. 2011 federal income tax forms 1040 ez Smith's gross farm income is only 64% of her total income. 2011 federal income tax forms 1040 ez Therefore, based on her 2013 income, she does not qualify to use the special estimated tax rules for qualified farmers. 2011 federal income tax forms 1040 ez However, she does qualify if at least two-thirds of her 2012 gross income was from farming. 2011 federal income tax forms 1040 ez Example 3. 2011 federal income tax forms 1040 ez Assume the same facts as in Example 1 except that Ms. 2011 federal income tax forms 1040 ez Smith's farm income from Schedule F was $90,000 instead of $75,000. 2011 federal income tax forms 1040 ez This made her total gross income $140,000 ($3,000 + $500 + $41,500 + $90,000 + $5,000) and her farm gross income $95,000 ($90,000 + $5,000). 2011 federal income tax forms 1040 ez She qualifies to use the special estimated tax rules for qualified farmers, since 67. 2011 federal income tax forms 1040 ez 9% (at least two-thirds) of her gross income is from farming ($95,000 ÷ $140,000 = . 2011 federal income tax forms 1040 ez 679). 2011 federal income tax forms 1040 ez Required Annual Payment If you are a qualified farmer and must pay estimated tax for 2013, use the worksheet on Form 1040-ES to figure the amount of your required annual payment. 2011 federal income tax forms 1040 ez Apply the following special rules for qualified farmers to the worksheet. 2011 federal income tax forms 1040 ez On line 14a, multiply line 13c by 662/3% (. 2011 federal income tax forms 1040 ez 6667). 2011 federal income tax forms 1040 ez On line 14b, enter 100% of the tax shown on your 2012 tax return regardless of the amount of your adjusted gross income. 2011 federal income tax forms 1040 ez For this purpose, the “tax shown on your 2012 tax return” is the amount on line 61 of your 2012 return modified by certain adjustments. 2011 federal income tax forms 1040 ez For more information, see chapter 4 of Publication 505. 2011 federal income tax forms 1040 ez Estimated Tax Penalty for 2013 If you do not pay all your required estimated tax for 2013 by January 15, 2014, or file your 2013 return and pay any tax due by March 3, 2014, you may owe a penalty. 2011 federal income tax forms 1040 ez Use Form 2210-F, Underpayment of Estimated Tax by Farmers and Fishermen, to determine if you owe a penalty. 2011 federal income tax forms 1040 ez See the instructions for Form 2210-F. 2011 federal income tax forms 1040 ez Figure 15-1. 2011 federal income tax forms 1040 ez Estimated Tax for Farmers Please click here for the text description of the image. 2011 federal income tax forms 1040 ez Figure 2–A If you receive a penalty notice, do not ignore it, even if you think it is in error. 2011 federal income tax forms 1040 ez You may get a penalty notice even though you filed your return on time, attached Form 2210-F, and met the gross-income-from-farming requirement. 2011 federal income tax forms 1040 ez If you receive a penalty notice for underpaying estimated tax and you think it is in error, write to the address on the notice and explain why you think the notice is in error. 2011 federal income tax forms 1040 ez Include a computation similar to the one in Example 1 (earlier), showing that you met the gross income from farming requirement. 2011 federal income tax forms 1040 ez Prev  Up  Next   Home   More Online Publications
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    The 2011 Federal Income Tax Forms 1040 Ez

    2011 federal income tax forms 1040 ez 7. 2011 federal income tax forms 1040 ez   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. 2011 federal income tax forms 1040 ez Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. 2011 federal income tax forms 1040 ez Useful Items - You may want to see: Forms (and Instructions) 1040 U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Individual Income Tax Return 1040A U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Nonresident Alien Income Tax Return 1040NR-EZ U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. 2011 federal income tax forms 1040 ez What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. 2011 federal income tax forms 1040 ez Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. 2011 federal income tax forms 1040 ez The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). 2011 federal income tax forms 1040 ez Under U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. 2011 federal income tax forms 1040 ez Extensions of time to file. 2011 federal income tax forms 1040 ez   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. 2011 federal income tax forms 1040 ez You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). 2011 federal income tax forms 1040 ez Use Form 4868 to get the extension to October 15. 2011 federal income tax forms 1040 ez In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2011 federal income tax forms 1040 ez To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2011 federal income tax forms 1040 ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. 2011 federal income tax forms 1040 ez   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez citizens and resident aliens abroad who expect to qualify for special tax treatment). 2011 federal income tax forms 1040 ez    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. 2011 federal income tax forms 1040 ez You may be able to file your return electronically. 2011 federal income tax forms 1040 ez See IRS e-file in your form instructions. 2011 federal income tax forms 1040 ez Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. 2011 federal income tax forms 1040 ez If you are any of the following, you must file a return. 2011 federal income tax forms 1040 ez A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. 2011 federal income tax forms 1040 ez (But see Exceptions , later. 2011 federal income tax forms 1040 ez ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez sources, or Your income is exempt from income tax. 2011 federal income tax forms 1040 ez A nonresident alien individual not engaged in a trade or business in the United States with U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income on which the tax liability was not satisfied by the withholding of tax at the source. 2011 federal income tax forms 1040 ez A representative or agent responsible for filing the return of an individual described in (1) or (2). 2011 federal income tax forms 1040 ez A fiduciary for a nonresident alien estate or trust. 2011 federal income tax forms 1040 ez You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. 2011 federal income tax forms 1040 ez For example, if you have no U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. 2011 federal income tax forms 1040 ez For information on what is timely, see When to file for deductions and credits under When To File, later. 2011 federal income tax forms 1040 ez Exceptions. 2011 federal income tax forms 1040 ez   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. 2011 federal income tax forms 1040 ez Your only U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. 2011 federal income tax forms 1040 ez You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. 2011 federal income tax forms 1040 ez Even if you have left the United States and filed a Form 1040-C, U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Departing Alien Income Tax Return, on departure, you still must file an annual U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax return. 2011 federal income tax forms 1040 ez If you are married and both you and your spouse are required to file, you must each file a separate return. 2011 federal income tax forms 1040 ez Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. 2011 federal income tax forms 1040 ez You do not claim any dependents. 2011 federal income tax forms 1040 ez You cannot be claimed as a dependent on someone else's U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax return. 2011 federal income tax forms 1040 ez If you were married, you do not claim an exemption for your spouse. 2011 federal income tax forms 1040 ez Your taxable income is less than $100,000. 2011 federal income tax forms 1040 ez The only itemized deduction you can claim is for state and local income taxes. 2011 federal income tax forms 1040 ez Note. 2011 federal income tax forms 1040 ez Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. 2011 federal income tax forms 1040 ez See chapter 5. 2011 federal income tax forms 1040 ez Your only U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. 2011 federal income tax forms 1040 ez (If you had taxable interest or dividend income, you cannot use this form. 2011 federal income tax forms 1040 ez ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. 2011 federal income tax forms 1040 ez You are not claiming any tax credits. 2011 federal income tax forms 1040 ez This is not an “expatriation return. 2011 federal income tax forms 1040 ez ” See Expatriation Tax in chapter 4. 2011 federal income tax forms 1040 ez The only taxes you owe are: The income tax from the Tax Table. 2011 federal income tax forms 1040 ez The social security and Medicare tax from Form 4137 or Form 8919. 2011 federal income tax forms 1040 ez You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. 2011 federal income tax forms 1040 ez You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. 2011 federal income tax forms 1040 ez If you do not meet all of the above conditions, you must file Form 1040NR. 2011 federal income tax forms 1040 ez When To File If you are an employee and you receive wages subject to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. 2011 federal income tax forms 1040 ez For the 2013 calendar year, file your return by April 15, 2014. 2011 federal income tax forms 1040 ez If you are not an employee who receives wages subject to U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. 2011 federal income tax forms 1040 ez For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. 2011 federal income tax forms 1040 ez ) Extensions of time to file. 2011 federal income tax forms 1040 ez   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. 2011 federal income tax forms 1040 ez For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). 2011 federal income tax forms 1040 ez You must file the extension by the regular due date of your return. 2011 federal income tax forms 1040 ez   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). 2011 federal income tax forms 1040 ez To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. 2011 federal income tax forms 1040 ez Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. 2011 federal income tax forms 1040 ez When to file for deductions and credits. 2011 federal income tax forms 1040 ez   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. 2011 federal income tax forms 1040 ez For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. 2011 federal income tax forms 1040 ez However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. 2011 federal income tax forms 1040 ez The allowance of the following credits is not affected by this time requirement. 2011 federal income tax forms 1040 ez Credit for withheld taxes. 2011 federal income tax forms 1040 ez Credit for excise tax on certain uses of gasoline and special fuels. 2011 federal income tax forms 1040 ez Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. 2011 federal income tax forms 1040 ez Protective return. 2011 federal income tax forms 1040 ez   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. 2011 federal income tax forms 1040 ez By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. 2011 federal income tax forms 1040 ez You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. 2011 federal income tax forms 1040 ez   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. 2011 federal income tax forms 1040 ez To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. 2011 federal income tax forms 1040 ez   You can follow the same procedure if you believe you have no U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax liability because of a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez tax treaty. 2011 federal income tax forms 1040 ez Be sure to also complete item L on page 5 of Form 1040NR. 2011 federal income tax forms 1040 ez Waiver of filing deadline. 2011 federal income tax forms 1040 ez   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax return (including a protective return) and you cooperate with the IRS in determining your U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax liability for the tax year for which you did not file a return. 2011 federal income tax forms 1040 ez Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. 2011 federal income tax forms 1040 ez  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 2011 federal income tax forms 1040 ez O. 2011 federal income tax forms 1040 ez Box 1303 Charlotte, NC 28201-1303 Aliens from the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Virgin Islands. 2011 federal income tax forms 1040 ez    If you are a bona fide resident of the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Virgin Islands and file your income tax returns at the following address. 2011 federal income tax forms 1040 ez Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 2011 federal income tax forms 1040 ez Thomas, VI 00802   Report all income from U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez sources, as well as income from other sources, on your return. 2011 federal income tax forms 1040 ez For information on filing U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Virgin Islands returns, contact the U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Virgin Islands Bureau of Internal Revenue. 2011 federal income tax forms 1040 ez   Chapter 8 discusses withholding from U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez wages of U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Virgin Islanders. 2011 federal income tax forms 1040 ez Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2011 federal income tax forms 1040 ez   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. 2011 federal income tax forms 1040 ez Report all income, including income from U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez sources, on your return. 2011 federal income tax forms 1040 ez It is not necessary to file a separate U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax return. 2011 federal income tax forms 1040 ez    Bona fide residents of Guam should file their Guam returns at the following address. 2011 federal income tax forms 1040 ez   Department of Revenue and Taxation Government of Guam P. 2011 federal income tax forms 1040 ez O. 2011 federal income tax forms 1040 ez Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. 2011 federal income tax forms 1040 ez   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2011 federal income tax forms 1040 ez O. 2011 federal income tax forms 1040 ez Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. 2011 federal income tax forms 1040 ez 570, Tax Guide for Individuals With Income From U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Possessions, for information on where to file your return. 2011 federal income tax forms 1040 ez Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Individual Income Tax Return. 2011 federal income tax forms 1040 ez Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. 2011 federal income tax forms 1040 ez If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. 2011 federal income tax forms 1040 ez ) to Form 1040X. 2011 federal income tax forms 1040 ez Print “Amended” across the top. 2011 federal income tax forms 1040 ez Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. 2011 federal income tax forms 1040 ez A return filed before the final due date is considered to have been filed on the due date. 2011 federal income tax forms 1040 ez Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. 2011 federal income tax forms 1040 ez FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. 2011 federal income tax forms 1040 ez The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. 2011 federal income tax forms 1040 ez The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. 2011 federal income tax forms 1040 ez However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. 2011 federal income tax forms 1040 ez A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. 2011 federal income tax forms 1040 ez Filing requirements. 2011 federal income tax forms 1040 ez   FinCEN Form 105 filing requirements follow. 2011 federal income tax forms 1040 ez Recipients. 2011 federal income tax forms 1040 ez   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. 2011 federal income tax forms 1040 ez Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. 2011 federal income tax forms 1040 ez   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. 2011 federal income tax forms 1040 ez Travelers. 2011 federal income tax forms 1040 ez   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. 2011 federal income tax forms 1040 ez Penalties. 2011 federal income tax forms 1040 ez   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. 2011 federal income tax forms 1040 ez Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. 2011 federal income tax forms 1040 ez More information. 2011 federal income tax forms 1040 ez   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. 2011 federal income tax forms 1040 ez Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. 2011 federal income tax forms 1040 ez A resident alien of the United States for any part of the tax year. 2011 federal income tax forms 1040 ez A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez income tax treaty. 2011 federal income tax forms 1040 ez See Effect of Tax Treaties in chapter 1. 2011 federal income tax forms 1040 ez A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. 2011 federal income tax forms 1040 ez See chapter 1 for information about this election. 2011 federal income tax forms 1040 ez A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. 2011 federal income tax forms 1040 ez See Publication 570, Tax Guide for Individuals With Income From U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez Possessions, for a definition of bona fide resident. 2011 federal income tax forms 1040 ez You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). 2011 federal income tax forms 1040 ez The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 2011 federal income tax forms 1040 ez Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 2011 federal income tax forms 1040 ez S. 2011 federal income tax forms 1040 ez person. 2011 federal income tax forms 1040 ez You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 2011 federal income tax forms 1040 ez More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 2011 federal income tax forms 1040 ez Penalties The law provides penalties for failure to file returns or pay taxes as required. 2011 federal income tax forms 1040 ez Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. 2011 federal income tax forms 1040 ez You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. 2011 federal income tax forms 1040 ez If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. 2011 federal income tax forms 1040 ez Filing late. 2011 federal income tax forms 1040 ez   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. 2011 federal income tax forms 1040 ez The penalty is based on the tax not paid by the due date (without regard to extensions). 2011 federal income tax forms 1040 ez The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. 2011 federal income tax forms 1040 ez Fraud. 2011 federal income tax forms 1040 ez   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. 2011 federal income tax forms 1040 ez Return over 60 days late. 2011 federal income tax forms 1040 ez   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. 2011 federal income tax forms 1040 ez Exception. 2011 federal income tax forms 1040 ez   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. 2011 federal income tax forms 1040 ez Paying tax late. 2011 federal income tax forms 1040 ez   You will have to pay a failure-to-pay penalty of ½ of 1% (. 2011 federal income tax forms 1040 ez 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. 2011 federal income tax forms 1040 ez This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. 2011 federal income tax forms 1040 ez   The monthly rate of the failure-to-pay penalty is half the usual rate (. 2011 federal income tax forms 1040 ez 25% instead of . 2011 federal income tax forms 1040 ez 50%) if an installment agreement is in effect for that month. 2011 federal income tax forms 1040 ez You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. 2011 federal income tax forms 1040 ez   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. 2011 federal income tax forms 1040 ez If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. 2011 federal income tax forms 1040 ez   This penalty cannot be more than 25% of your unpaid tax. 2011 federal income tax forms 1040 ez You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. 2011 federal income tax forms 1040 ez Combined penalties. 2011 federal income tax forms 1040 ez   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. 2011 federal income tax forms 1040 ez However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. 2011 federal income tax forms 1040 ez Accuracy-related penalty. 2011 federal income tax forms 1040 ez   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. 2011 federal income tax forms 1040 ez The penalty is equal to 20% of the underpayment. 2011 federal income tax forms 1040 ez The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. 2011 federal income tax forms 1040 ez The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. 2011 federal income tax forms 1040 ez Negligence or disregard. 2011 federal income tax forms 1040 ez   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. 2011 federal income tax forms 1040 ez Negligence also includes failure to keep adequate books and records. 2011 federal income tax forms 1040 ez You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. 2011 federal income tax forms 1040 ez   The term “disregard” includes any careless, reckless, or intentional disregard. 2011 federal income tax forms 1040 ez Adequate disclosure. 2011 federal income tax forms 1040 ez   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. 2011 federal income tax forms 1040 ez See Disclosure statement , later. 2011 federal income tax forms 1040 ez   This exception will not apply to an item that is attributable to a tax shelter. 2011 federal income tax forms 1040 ez In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. 2011 federal income tax forms 1040 ez Substantial understatement of income tax. 2011 federal income tax forms 1040 ez   You understate your tax if the tax shown on your return is less than the correct tax. 2011 federal income tax forms 1040 ez The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. 2011 federal income tax forms 1040 ez However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. 2011 federal income tax forms 1040 ez   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. 2011 federal income tax forms 1040 ez However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. 2011 federal income tax forms 1040 ez Substantial authority. 2011 federal income tax forms 1040 ez   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. 2011 federal income tax forms 1040 ez Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. 2011 federal income tax forms 1040 ez Disclosure statement. 2011 federal income tax forms 1040 ez   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. 2011 federal income tax forms 1040 ez You must also have a reasonable basis for treating the item the way you did. 2011 federal income tax forms 1040 ez   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. 2011 federal income tax forms 1040 ez   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. 2011 federal income tax forms 1040 ez Transaction lacking economic substance. 2011 federal income tax forms 1040 ez   For more information on economic substance, see section 7701(o). 2011 federal income tax forms 1040 ez Foreign financial asset. 2011 federal income tax forms 1040 ez   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. 2011 federal income tax forms 1040 ez Reasonable cause. 2011 federal income tax forms 1040 ez   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. 2011 federal income tax forms 1040 ez You must also show that you acted in good faith. 2011 federal income tax forms 1040 ez This does not apply to a transaction that lacks economic substance. 2011 federal income tax forms 1040 ez Filing erroneous claim for refund or credit. 2011 federal income tax forms 1040 ez   You may have to pay a penalty if you file an erroneous claim for refund or credit. 2011 federal income tax forms 1040 ez The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. 2011 federal income tax forms 1040 ez However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. 2011 federal income tax forms 1040 ez The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. 2011 federal income tax forms 1040 ez Frivolous tax submission. 2011 federal income tax forms 1040 ez   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. 2011 federal income tax forms 1040 ez A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. 2011 federal income tax forms 1040 ez For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. 2011 federal income tax forms 1040 ez irs. 2011 federal income tax forms 1040 ez gov/irb/2010-17_irb/ar13. 2011 federal income tax forms 1040 ez html. 2011 federal income tax forms 1040 ez   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. 2011 federal income tax forms 1040 ez This includes altering or striking out the preprinted language above the space provided for your signature. 2011 federal income tax forms 1040 ez   This penalty is added to any other penalty provided by law. 2011 federal income tax forms 1040 ez Fraud. 2011 federal income tax forms 1040 ez   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. 2011 federal income tax forms 1040 ez Failure to supply taxpayer identification number. 2011 federal income tax forms 1040 ez   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. 2011 federal income tax forms 1040 ez You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. 2011 federal income tax forms 1040 ez   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. 2011 federal income tax forms 1040 ez The number must be shown on the Form 1099-INT or other statement the bank sends you. 2011 federal income tax forms 1040 ez If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. 2011 federal income tax forms 1040 ez (You also may be subject to “backup” withholding of income tax. 2011 federal income tax forms 1040 ez )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. 2011 federal income tax forms 1040 ez Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. 2011 federal income tax forms 1040 ez Prev  Up  Next   Home   More Online Publications