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Amended Return

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Amended Return

Amended return Publication 908 - Main Content Table of Contents Bankruptcy Code Tax Compliance RequirementsTax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Tax Returns Due After the Bankruptcy Filing Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11Debtor's Election To End Tax Year – Form 1040 Taxes and the Bankruptcy Estate Bankruptcy Estate – Income, Deductions, and Credits Tax Reporting – Chapter 11 Cases Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Tax Return Example – Form 1041 Partnerships and CorporationsFiling Requirements Partnerships Corporations Receiverships Determination of TaxPrompt Determination Requests Court Jurisdiction Over Tax MattersBankruptcy Court Tax Court Federal Tax ClaimsUnsecured Tax Claims Discharge of Unpaid Tax Debt CancellationExclusions Reduction of Tax Attributes Partnerships Corporations Tax Attribute Reduction Example How To Get Tax HelpTaxpayer Advocacy Panel (TAP). Amended return Low Income Taxpayer Clinics (LITCs). Amended return Bankruptcy Code Tax Compliance Requirements Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases The Bankruptcy Code requires chapter 13 debtors to file all required tax returns for tax periods ending within 4 years of the debtor's bankruptcy filing. Amended return All such federal tax returns must be filed with the IRS before the date first set for the first meeting of creditors. Amended return The debtor may request the trustee to hold the meeting open for an additional 120 days to enable the debtor to file the returns (or until the day the returns are due under an automatic IRS extension, if later). Amended return After notice and hearing, the bankruptcy court may extend the period for another 30 days. Amended return Failure to timely file the returns can prevent confirmation of a chapter 13 plan and result in either dismissal of the chapter 13 case or conversion to a chapter 7 case. Amended return Note. Amended return Individual debtors should use their home address when filing Form 1040 with the IRS. Amended return Returns should not be filed “in care of” the trustee's address. Amended return Ordering tax transcripts and copies of returns. Amended return   Trustees may require the debtor to submit copies or transcripts of the debtor's returns as proof of filing. Amended return The debtor can request free transcripts of the debtor's income tax returns by filing Form 4506-T, Request for Transcript of Tax Return, with the IRS or by placing a request on the IRS's free Automated Delivery Service (ADS), available by calling 1-800-829-1040. Amended return If requested through ADS, the transcript will be mailed to the debtor's most current address according to the IRS's records. Amended return Transcripts requested using Form 4506-T may be mailed to any address, including to the attention of the trustee in the debtor's bankruptcy case. Amended return Transcripts are normally mailed within 10 to 15 days of receipt of the request by the IRS. Amended return A transcript contains most of the information on the debtor's filed return, but it is not a copy of the return. Amended return To request a copy of the debtor's filed return, file Form 4506, Request for Copy of Tax Return. Amended return It may take up to 60 days for the IRS to provide the copies after receipt of the debtor's request, and there is a fee of $57. Amended return 00 per tax return for copies of the returns. Amended return Tax Returns Due After the Bankruptcy Filing For debtors filing bankruptcy under all chapters (chapters 7, 11, 12, or 13), the Bankruptcy Code provides that if the debtor does not file a tax return that becomes due after the commencement of the bankruptcy case, or obtain an extension for filing the return before the due date, the taxing authority may request that the bankruptcy court either dismiss the case or convert the case to a case under another chapter of the Bankruptcy Code. Amended return If the debtor does not file the required return or obtain an extension within 90 days after the request is made, the bankruptcy court must dismiss or convert the case. Amended return Tax returns and payment of taxes in chapter 11 cases. Amended return   The Bankruptcy Code provides that a chapter 11 debtor's failure to timely file tax returns and pay taxes owed after the date of the “order for relief” (the bankruptcy petition date in voluntary cases) is cause for dismissal of the chapter 11 case, conversion to a chapter 7 case, or appointment of a chapter 11 trustee. Amended return Disclosure of debtor's return information to trustee. Amended return   In bankruptcy cases filed under chapter 7 or 11 by individuals, the debtor's income tax returns for the year the bankruptcy case begins and for earlier years are, upon written request, open to inspection by or disclosure to the trustee. Amended return If the bankruptcy case was not voluntary, disclosure cannot be made before the bankruptcy court has entered an order for relief, unless the court rules that the disclosure is needed for determining whether relief should be ordered. Amended return    In bankruptcy cases other than those of individuals filing under chapter 7 or 11, the debtor's income tax returns for the current and prior years are, upon written request, open to inspection by or disclosure to the trustee, but only if the IRS finds that the trustee has a material interest that will be affected by information on the return. Amended return Material interest is generally defined as a financial or monetary interest. Amended return Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. Amended return   However, the U. Amended return S. Amended return Trustee (an officer of the Department of Justice, responsible for maintaining and supervising a panel of private trustees for chapter 7 bankruptcy cases) and the standing chapter 13 trustee (the administrator of chapter 13 cases in a specific geographic region) generally do not have a material interest in the debtor’s return or return information. Amended return Disclosure of bankruptcy estate's return information to debtor. Amended return    The bankruptcy estate's tax return(s) are open, upon written request, to inspection by or disclosure to the individual debtor in a chapter 7 or 11 bankruptcy. Amended return Disclosure of the estate's return to the debtor may be necessary to enable the debtor to determine the amount and nature of the tax attributes, if any, that the debtor assumes when the bankruptcy estate terminates. Amended return Individuals in Chapter 12 or 13 Only individuals may file a chapter 13 bankruptcy. Amended return Chapter 13 relief is not available to corporations or partnerships. Amended return The bankruptcy estate is not treated as a separate entity for tax purposes when an individual files a petition under chapter 12 (Adjustment of Debts of a Family Farmer or Fisherman with Regular Annual Income) or 13 (Adjustment of Debts of an Individual with Regular Income) of the Bankruptcy Code. Amended return In these cases the individual continues to file the same federal income tax returns that were filed prior to the bankruptcy petition, Form 1040, U. Amended return S. Amended return Individual Income Tax Return. Amended return On the debtor's individual tax return, Form 1040, report all income received during the entire year and deduct all allowable expenses. Amended return Do not include in income the amount from any debt canceled due to the debtor's bankruptcy. Amended return To the extent the debtor has any losses, credits, or basis in property that were previously reduced as a result of canceled debt, these reductions must be included on the debtor's return. Amended return See Debt Cancellation, later. Amended return Interest on trust accounts in chapter 13 cases. Amended return   In chapter 13 proceedings, do not include interest earned on amounts held by the trustee in trust accounts as income on the debtor's return. Amended return This interest is not available to either the debtor or creditors, it is available only to the trustee for use by the U. Amended return S. Amended return Trustee system. Amended return The interest is also not taxable to the trustee as income. Amended return Individuals in Chapter 7 or 11 When an individual debtor files for bankruptcy under chapter 7 or 11 of the Bankruptcy Code, the bankruptcy estate is treated as a new taxable entity, separate from the individual taxpayer. Amended return The bankruptcy estate in a chapter 7 case is represented by a trustee. Amended return The trustee is appointed to administer the estate and liquidate any nonexempt assets. Amended return In chapter 11 cases, the debtor often remains in control of the assets as a “debtor-in-possession” and acts as the bankruptcy trustee. Amended return However, the bankruptcy court, for cause, may appoint a trustee if such appointment is in the best interests of the creditors and the estate. Amended return During the chapter 7 or 11 bankruptcy, the debtor continues to file an individual tax return on Form 1040. Amended return The bankruptcy trustee files a Form 1041 for the bankruptcy estate. Amended return However, when a debtor in a chapter 11 bankruptcy case remains a debtor-in-possession, he or she must file both a Form 1040 individual return and a Form 1041 estate return for the bankruptcy estate (if return filing requirements are met). Amended return Although a husband and wife may file a joint bankruptcy petition whose bankruptcy estates are jointly administered, the estates are be treated as two separate entities for tax purposes. Amended return Two separate bankruptcy estate income tax returns must be filed (if each spouse separately meets the filing requirements). Amended return For information about determining the tax due and paying tax for a chapter 7 or 11 bankruptcy estate, see Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. Amended return Debtor's Election To End Tax Year – Form 1040 Short tax years. Amended return   An individual debtor in a chapter 7 or 11 case may elect to close the debtor's tax year for the year in which the bankruptcy petition is filed, as of the day before the date on which the bankruptcy case commences. Amended return If the debtor makes this election, the debtor's tax year is divided into 2 short tax years of less than 12 months each. Amended return The first tax year ends on the day before the commencement date and the second tax year begins on the commencement date. Amended return   If the election is made, the debtor's federal income tax liability for the first short tax year becomes an allowable claim against the bankruptcy estate arising before the bankruptcy filing. Amended return Also, the tax liability for the first short tax year is not subject to discharge under the Bankruptcy Code. Amended return    If the debtor does not make an election to end the tax year, the commencement of the bankruptcy case does not affect the debtor's tax year. Amended return Also, no part of the debtor's income tax liability for the year in which the bankruptcy case commences can be collected from the bankruptcy estate. Amended return Note. Amended return The debtor cannot make a short tax year election if no assets, other than exempt property, are in the bankruptcy estate. Amended return Making the Election - Filing Requirements First short tax year. Amended return   The debtor can elect to end the debtor's tax year by filing a return on Form 1040 for the first short tax year. Amended return The return must be filed on or before the 15th day of the fourth full month after the end of that first tax year. Amended return Second short tax year. Amended return   If the debtor elects to end the tax year on the day before filing the bankruptcy case, the debtor must file the return for the first short tax year in the manner discussed above. Amended return   If the debtor makes this election, the debtor must also file a separate Form 1040 for the second short tax year by the regular due date. Amended return To avoid delays in processing the return, write “Second Short Year Return After Section 1398 Election” at the top of the return. Amended return Example. Amended return Jane Doe, an individual calendar year taxpayer, filed a bankruptcy petition under chapter 7 or 11 on May 8, 2012. Amended return If Jane elected to close her tax year at the commencement of her case, Jane's first short year for 2012 runs from January 1 through May 7, 2012. Amended return Jane's second short year runs from May 8, 2012, through December 31, 2012. Amended return To have a timely filed election for the first short year, Jane must file Form 1040 (or an extension of time to file) for the period January 1 through May 7 by September 15. Amended return To avoid delays in processing the return, write “Section 1398 Election” at the top of the return. Amended return The debtor may also make the election by attaching a statement to Form 4868, Automatic Extension of Time to File an U. Amended return S. Amended return Individual Tax Return. Amended return The statement must state that the debtor elects under IRC section 1398(d)(2) to close the debtor's tax year on the day before filing the bankruptcy case. Amended return The debtor must file Form 4868 by the due date of the return for the first short tax year. Amended return The debtor's spouse may also elect to close his or her tax year, see Election by debtor's spouse, below. Amended return Election by debtor's spouse. Amended return   If the debtor is married, the debtor's spouse may join in the election to end the tax year. Amended return If the debtor and spouse make a joint election, the debtor must file a joint return for the first short tax year. Amended return The debtor must elect by the due date for filing the return for the first short tax year. Amended return Once the election is made, it cannot be revoked for the first short tax year. Amended return However, the election does not prevent the debtor and the spouse from filing separate returns for the second short tax year. Amended return Later bankruptcy of spouse. Amended return    If the debtor's spouse files for bankruptcy later in the same year, he or she may also choose to end his or her tax year, regardless of whether he or she joined in the election to end the debtor's tax year. Amended return   As each spouse has a separate bankruptcy, one or both of them may have 3 short tax years in the same calendar year. Amended return If the debtor's spouse joined the debtor's election or if the debtor had not made the election to end the tax year, the debtor can join in the spouse's election. Amended return However, if the debtor made an election and the spouse did not join that election, the debtor cannot then join the spouse's later election. Amended return The debtor and the spouse are precluded from this election because they have different tax years. Amended return This results because the debtor does not have a tax year ending the day before the spouse's filing for bankruptcy, and the debtor cannot file a joint return for a year ending on the day before the spouse's filing of bankruptcy. Amended return Example 1. Amended return Paul and Mary Harris are calendar-year taxpayers. Amended return Paul's voluntary chapter 7 bankruptcy case begins on March 4. Amended return If Paul does not make an election, his tax year does not end on March 3. Amended return If he makes an election, Paul's first tax year is January 1–March 3, and his second tax year begins on March 4. Amended return Mary could join in Paul's election as long as they file a joint return for the tax year January 1–March 3. Amended return They must make the election by July 15, the due date for filing the joint return. Amended return Example 2. Amended return Fred and Ethel Barnes are calendar-year taxpayers. Amended return Fred's voluntary chapter 7 bankruptcy case begins on May 6, and Ethel's bankruptcy case begins on November 1 of the same year. Amended return Ethel could elect to end her tax year on October 31. Amended return If Fred did not elect to end his tax year on May 5, or if he elected to do so but Ethel had not joined in his election, Ethel would have 2 tax years in the same calendar year if she decided to close her tax year. Amended return Her first tax year is January 1–October 31, and her second year is November 1–December 31. Amended return If Fred did not end his tax year as of May 5, he could join in Ethel's election to close her tax year on October 31, but only if they file a joint return for the tax year January 1–October 31. Amended return If Fred elected to end his tax year on May 5, but Ethel did not join in Fred's election, Fred cannot join in Ethel's election to end her tax year on October 31. Amended return Fred and Ethel cannot file a joint return for that short tax year because their tax years preceding October 31 were not the same. Amended return Example 3. Amended return Jack and Karen Thomas are calendar-year taxpayers. Amended return Karen's voluntary chapter 7 bankruptcy case began on April 10, and Jack's voluntary chapter 7 bankruptcy case began on October 3 of the same year. Amended return Karen elected to close her tax year on April 9 and Jack joins in Karen's election. Amended return Under these facts, Jack would have 3 tax years for the same calendar year if he makes the election relating to his own bankruptcy case. Amended return The first tax year would be January 1–April 9; the second, April 10–October 2; and the third, October 3–December 31. Amended return Karen may join in Jack's election if they file a joint return for the second short tax year (April 10–October 2). Amended return If Karen does join in, she would have the same 3 short tax years as Jack. Amended return Also, if Karen joins in Jack's election, they may file a joint return for the third tax year (October 3–December 31), but they are not required to do so. Amended return Annualizing taxable income. Amended return   If the debtor elects to close the tax year, the debtor must annualize taxable income for each short tax year in the same manner a change in annual accounting period is calculated. Amended return See Short Tax Year in Publication 538, for information on how to annualize the debtor's income and to figure the tax for the short tax year. Amended return Dismissal of bankruptcy case. Amended return   If the bankruptcy court later dismisses an individual chapter 7 or 11 case, the bankruptcy estate is no longer treated as a separate taxable entity. Amended return It is as if no bankruptcy estate was created for tax purposes. Amended return In this situation, the debtor must file amended tax returns on Form 1040X, to replace all full or short year individual returns (Form 1040) and bankruptcy estate returns (Form 1041) filed as a result of the bankruptcy case. Amended return Income, deductions, and credits previously reported by the bankruptcy estate must be reported on the debtor's amended returns. Amended return Attach a statement to the amended returns explaining why the debtor is filing an amended return. Amended return Taxes and the Bankruptcy Estate Property of the bankruptcy estate. Amended return   At the commencement of a bankruptcy case a bankruptcy estate is created. Amended return Bankruptcy law determines which of the debtor's assets become part of a bankruptcy estate. Amended return This estate generally includes all of the debtor's legal and equitable interests in property as of the commencement date. Amended return However, there are exceptions and certain property is exempted or excluded from the bankruptcy estate. Amended return Note. Amended return Exempt property and abandoned property are initially part of the bankruptcy estate, but are subsequently removed from the estate. Amended return Excluded property is never included in the estate. Amended return Transfer of assets between debtor and bankruptcy estate. Amended return   The transfer (other than by sale or exchange) of an asset from the debtor to the bankruptcy estate is not treated as a disposition for income tax purposes. Amended return The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits. Amended return For example, the transfer of an installment obligation to the estate would not accelerate gain under the rules for reporting installment sales. Amended return The estate assumes the same basis, holding period, and character of the transferred assets. Amended return Also, the estate generally accounts for the transferred assets in the same manner as debtor. Amended return   When the bankruptcy estate is terminated or dissolved, any resulting transfer (other than by sale or exchange) of the estate's assets back to the debtor is also not treated as a disposition for tax purposes. Amended return The transfer does not result in gain or loss, acceleration of income or deductions, or recapture of deductions or credits to the estate. Amended return Abandoned property. Amended return    The abandonment of property by the estate to the debtor is a nontaxable disposition of property. Amended return If the debtor received abandoned property from the bankruptcy estate, the debtor assumes the same basis in the property that the bankruptcy estate had. Amended return Separate taxable entity. Amended return   When an individual files a bankruptcy petition under chapter 7 or 11, the bankruptcy estate is treated as a separate taxable entity from the debtor. Amended return The court appointed trustee or the debtor-in-possession is responsible for preparing and filing all of the bankruptcy estate's tax returns, including its income tax return on Form 1041, U. Amended return S. Amended return Income Tax Return for Estates and Trusts, and paying its taxes. Amended return The debtor remains responsible for filing his or her own returns on Form 1040, U. Amended return S. Amended return Individual Income Tax Return, and paying taxes on income that does not belong to the estate. Amended return Employer identification number. Amended return   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. Amended return The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. Amended return See Employer identification number, under Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due, later. Amended return    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. Amended return Income, deductions, and credits – Form 1040. Amended return   In an individual chapter 7 or 11 bankruptcy case, do not include the income, deductions, and credits that belong to the bankruptcy estate on the debtor's individual income tax return (Form 1040). Amended return Also, do not include as income on the debtor's return the amount of any debt canceled by reason of the bankruptcy discharge. Amended return The bankruptcy estate must reduce certain losses, credits, and the basis in property (to the extent of these items) by the amount of canceled debt. Amended return See Debt Cancellation, below. Amended return Note. Amended return The debtor may not be able to claim certain deductions available to the bankruptcy estate such as administrative expenses. Amended return Additionally, the bankruptcy exclusion cannot be used to exclude income from a cancelled debt if the discharge of indebtedness was not within the bankruptcy case, even though the debtor was under the bankruptcy court's protection at the time. Amended return However, other exclusions, such as the insolvency exclusion, may apply. Amended return Bankruptcy Estate – Income, Deductions, and Credits Bankruptcy Estate Income Income of the estate in individual chapter 7 cases. Amended return    The gross income of the bankruptcy estate includes gross income of the debtor to which the estate is entitled under the Bankruptcy Code. Amended return Gross income also includes income generated by the bankruptcy estate from property of the estate after the commencement of the case. Amended return   Gross income of the bankruptcy estate does not include amounts received or accrued by the debtor before the commencement of the case. Amended return Additionally, in chapter 7 cases, gross income of the bankruptcy estate does not include any income that the debtor earns after the date of the bankruptcy petition. Amended return Income of the estate in individual chapter 11 cases. Amended return    In chapter 11 cases, under IRC section 1398(e)(1), gross income of the bankruptcy estate includes income that the debtor earns for services performed after the bankruptcy petition date. Amended return Also, earnings from services performed by an individual debtor after the commencement of the chapter 11 case are property of the bankruptcy estate under section 1115 of the Bankruptcy Code (11 U. Amended return S. Amended return C. Amended return section 1115). Amended return Note. Amended return A debtor-in-possession may be compensated by the estate for managing or operating a trade or business that the debtor conducted before the commencement of the bankruptcy case. Amended return Such payments should be reported by the debtor as miscellaneous income on his or her individual income tax return (Form 1040). Amended return Amounts paid by the estate to the debtor-in-possession for managing or operating the trade or business may qualify as administrative expenses of the estate. Amended return See Administrative expenses, below. Amended return Conversion or dismissal of chapter 11 cases. Amended return   If a chapter 11 case is converted to a chapter 13 case, the chapter 13 estate is not a separate taxable entity and earnings from post-conversion services and income from property of the estate realized after the conversion to chapter 13 are taxed to the debtor. Amended return If the chapter 11 case is converted to a chapter 7 case, 11 U. Amended return S. Amended return C. Amended return section 1115 does not apply after conversion and: Earnings from post-conversion services will be taxed to the debtor, rather than the estate, and The property of the chapter 11 estate will become property of the chapter 7 estate. Amended return Any income on this property will be taxed to the estate even if the income is realized after the conversion to chapter 7. Amended return If a chapter 11 case is dismissed, the debtor is treated as if the bankruptcy case had never been filed and as if no bankruptcy estate had been created. Amended return Bankruptcy Estate Deductions and Credits A bankruptcy estate deducts expenses incurred in a trade, business, or activity, and uses credits in the same way the debtor would have deducted or credited them had he or she continued operations. Amended return Note. Amended return Expenses may be disallowed under other provisions of the IRC (such as the disallowance of certain capital expenditures or expenses relating to tax-exempt interest). Amended return Administrative expenses. Amended return   Allowable expenses include administrative expenses. Amended return    Administrative expenses can only be deducted by the estate, never by the debtor. Amended return   The bankruptcy estate is allowed deductions for bankruptcy administrative expenses and fees, including accounting fees, attorney fees, and court costs. Amended return These expenses are deductible on Form 1040, Schedule A as miscellaneous itemized deductions not subject to the 2% floor on miscellaneous itemized deductions, because they would not have been incurred if property had not been held by the bankruptcy estate. Amended return See IRC section 67(e). Amended return Administrative expenses of the bankruptcy estate attributable to conducting a trade or business for the production of estate rents or royalties are deductible in arriving at adjusted gross income on Form 1040, Schedules C, E, and F. Amended return Note. Amended return The bankruptcy estate uses Form 1041 as a transmittal for the tax return prepared using Form 1040 and its schedules. Amended return See Transmittal for Form 1040 under Tax Return Filing Requirements and Payment of Tax, later. Amended return Administrative expense loss. Amended return   If the administrative expenses of the bankruptcy estate are more than its gross income for a tax year, the excess amount may be carried back 3 years and forward 7 years. Amended return The amounts can only be carried to a tax year of the estate and never to a debtor's tax year. Amended return The excess amount to be carried back or forward is treated like a net operating loss (NOL) and must first be carried back to the earliest year possible. Amended return For a discussion of NOLs, see Publication 536. Amended return Attribute carryovers. Amended return   The bankruptcy estate may use its tax attributes the same way that the debtor would have used them. Amended return These items are determined as of the first day of the debtor's tax year in which the bankruptcy case begins. Amended return The bankruptcy estate assumes the following tax attributes from the debtor: NOL carryovers, Carryovers of excess charitable contributions, Recovery of tax benefit items, Credit carryovers, Capital loss carryovers, Basis, holding period, and character of assets, Method of accounting, Passive activity loss and credit carryovers, Unused at-risk deductions, and Other tax attributes provided in the regulations. Amended return   Certain tax attributes of the bankruptcy estate must be reduced by the amount of income that was previously excluded as a result of cancellation of debt during the bankruptcy proceeding. Amended return See Debt Cancellation, later. Amended return   When the bankruptcy estate is terminated (for example, when the case ends), the debtor assumes any remaining tax attributes previously taken over by the bankruptcy estate. Amended return The debtor also generally assumes any of the tax attributes, listed above, that arose during the administration of the bankruptcy estate. Amended return Note. Amended return The debtor does not assume the bankruptcy estate's administrative expense losses because they cannot be used by an individual taxpayer filing Form 1040. Amended return See Administrative expense loss, above. Amended return Passive and at-risk activities. Amended return   For bankruptcy cases beginning after November 8, 1992, passive activity carryover losses and credits and unused at-risk deductions are treated as tax attributes passing from the debtor to the bankruptcy estate, which the estate then passes back to the debtor when the bankruptcy estate terminates. Amended return Additionally, transfers to the debtor (other than by sale or exchange) of interests in passive or at-risk activities are treated as non-taxable exchanges. Amended return These transfers include the return of exempt property and abandonment of estate property to the debtor. Amended return Carrybacks from the debtor's activities. Amended return   The debtor cannot carry back any NOL or credit carryback from a tax year ending after the bankruptcy case has begun to any tax year ending before the case began. Amended return Carrybacks from the bankruptcy estate. Amended return   If the bankruptcy estate has an NOL that did not pass to the estate from the debtor under the attribute carryover rules, the estate can carry the loss back not only to its own earlier tax years but also to the debtor's tax years before the year the bankruptcy case began. Amended return The estate may also carry back excess credits, such as the general business credit, to the pre-bankruptcy tax years. Amended return Tax Reporting – Chapter 11 Cases Allocation of income and credits on information returns and required statement for returns for individual chapter 11 cases. Amended return    In chapter 11 cases, when an employer issues a Form W-2 reporting all of the debtor's wages, salary, or other compensation for a calendar year, and a portion of the earnings represent post-petition services includible in the estate's gross income, the Form W-2 amounts must be allocated between the estate and the debtor. Amended return The debtor-in-possession or trustee must allocate the income amount reported in box 1 and the income tax withheld reported in box 2 between the debtor and the estate. Amended return These allocations must reflect that the debtor's gross earnings from post-petition services and gross income from post-petition property are, generally, includible in the estate's gross income and not the debtor's gross income. Amended return The debtor and trustee may use a simple percentage method to allocate income and income tax withheld. Amended return The same method must be used to allocate the income and the withheld tax. Amended return Example. Amended return If 20% of the wages reported on Form W-2 for a calendar year were earned after the commencement of the case and are included in the estate's gross income, 20% of the withheld income tax reported on Form W-2 must also be claimed as a credit on the estate's income tax return. Amended return Likewise, 80% of wages must be reported by the debtor and 80% of the income tax withheld must be claimed as a credit on the debtor's income tax return. Amended return See IRC section 31(a). Amended return   If information returns are issued to the debtor for gross income, gross proceeds, or other reportable payments that should have been reported to the bankruptcy estate, the debtor-in-possession or trustee must allocate the improperly reported income in a reasonable manner between the debtor and the estate. Amended return In general, the allocation must ensure that any income and income tax withheld attributable to the post-petition period is reported on the estate's return, and any income and income tax withheld attributable to the pre-petition period is reported on the debtor's return. Amended return    IRS Notice 2006-83 requires the debtor to attach a statement to his or her individual income tax return (Form 1040) stating that the return is filed subject to a chapter 11 bankruptcy case. Amended return The statement must also: Show the allocations of income and income tax withheld, Describe the method used to allocate income and income tax withheld, and List the filing date of the bankruptcy case, the bankruptcy court in which the case is pending, the bankruptcy court case number, and the bankruptcy estate's EIN. Amended return Note. Amended return The debtor-in-possession or trustee must attach a similar statement to the bankruptcy estate's income tax return (Form 1041). Amended return   The model Notice 2006-83 Statement, shown above, may be used by debtors, debtors-in-possession, and trustees to satisfy the reporting requirement. Amended return Self-employment taxes in individual chapter 11 cases. Amended return   IRC section 1401 imposes a tax upon the self-employment income, that is, the net earnings from self-employment of an individual. Amended return Net earnings from self-employment are equal to the gross income derived by an individual from any trade or business carried on by such individual, less deductions attributable to the business. Amended return   Neither section 1115 of the Bankruptcy Code nor IRC section 1398 addresses the application of self-employment tax to the post-petition earnings of the individual debtor. Amended return Therefore, if the debtor continues to derive gross income from the performance of services as a self-employed individual after the commencement of the bankruptcy case, the debtor must continue to report the debtor's self-employment income on Schedule SE (Form 1040) of the debtor's income tax return. Amended return This schedule includes self-employment income earned post-petition and the attributable deductions. Amended return The debtor must pay any self-employment tax imposed by IRC section 1401. Amended return Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Amended return   In chapter 11 cases, post-petition wages earned by a debtor are generally treated as gross income of the estate. Amended return However, section 1115 of the Bankruptcy Code (11 U. Amended return S. Amended return C. Amended return section 1115) does not affect the determination of what are deemed wages for Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, or Federal Income Tax Withholding purposes. Amended return See Notice 2006-83. Amended return   The reporting and withholding obligations of a debtor's employer also do not change. Amended return An employer should continue to report the wages and tax withholding on a Form W-2 issued under the debtor's name and social security number. Amended return Notice to persons required to file information returns (other than Form W-2, Wage and Tax Statement) in individual chapter 11 cases. Amended return   Within a reasonable time after the commencement of a chapter 11 bankruptcy case, the trustee or debtor-in-possession should provide notification of the bankruptcy estate's EIN to all persons (or entities) that are required to file information returns for the bankruptcy estate's gross income, gross proceeds, or other types of reportable payments. Amended return See IRC section 6109(a)(2). Amended return As these payments are the property of the estate under section 1115 of the Bankruptcy Code, the payors should report the gross income, gross proceeds, or other reportable payments on the appropriate information return using the estate's name and EIN as required under the IRC and regulations (see IRC sections 6041 through 6049). Amended return   The trustee or debtor-in-possession should not, however, provide the EIN to a person (or entity) filing Form W-2 reporting the debtor's wages or other compensation, as section 1115 of the Bankruptcy Code does not affect the determination of what constitutes wages for purposes of federal income tax withholding or FICA. Amended return See Notice 2006-83. Amended return An employer should continue to report all wage income and tax withholding, both pre-petition and post-petition, on a Form W-2 to the debtor under the debtor's social security number. Amended return   The debtor in a chapter 11 case is not required to file a new Form W-4 with an employer solely because the debtor filed a chapter 11 case and the post-petition wages are includible in the estate's income and not the debtor's income. Amended return However, a new Form W-4 may be necessary if the debtor is no longer entitled to claim the same number of allowances previously claimed because certain deductions or credits now belong to the estate. Amended return See Employment Tax Regulations section 31. Amended return 3402(f)(2)-1. Amended return Additionally, the debtor may wish to file a new Form W-4 to increase the income tax withheld from post-petition wages allocated to the estate to avoid having to make estimated tax payments for the estate. Amended return See IRC section 6654(a). Amended return Notice required in converted and dismissed cases. Amended return   When a chapter 11 bankruptcy case is closed, dismissed, or converted to a chapter 12 or 13 case, the bankruptcy estate ends as a separate taxable entity. Amended return The debtor should, within a reasonable time, send notice of such event to the persons (or entities) previously notified of the bankruptcy case. Amended return This helps to ensure that gross income, proceeds, and other reportable payments realized after the event are reported to the debtor under the correct TIN rather than to the estate. Amended return   When a chapter 11 case is converted to a chapter 7 case, the bankruptcy estate will continue to exist as a separate taxable entity. Amended return Gross income (other than post-conversion income from the debtor's services), gross proceeds, or other reportable payments should continue to be reported to the estate if they are property of the chapter 7 estate. Amended return However, income from services performed by the debtor after conversion of the case to chapter 7 is not property of the chapter 7 estate. Amended return After the conversion, the debtor should notify payors required to report the debtor's nonemployee compensation that compensation earned after the conversion should be reported using the debtor's name and TIN, not the estate's name and EIN. Amended return Employment taxes. Amended return   The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. Amended return See Publication 15, Circular E, Employer's Tax Guide, for details on employer tax responsibilities. Amended return   The trustee also has the duty to prepare and file Forms W-2 for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. Amended return For a further discussion of employment taxes, see Employment Taxes, later. Amended return Notice 2006-83 Statement Pending Bankruptcy Case The taxpayer, , filed a bankruptcy petition under chapter 11 of the Bankruptcy Code in the bankruptcy court for the District of . Amended return The bankruptcy court case number is . Amended return Gross income, and withheld federal income tax, reported on Form W-2, Forms 1099, Schedule K-1, and other information returns received under the taxpayer's name and social security number (or other taxpayer identification number) are allocated between the taxpayer's TIN and the bankruptcy estate's EIN as follows, using [describe allocation method]:. Amended return   Year Taxpayer   Estate 1. Amended return Form W-2, Payor: $   $     Withheld income tax shown on Form W-2 $   $   2. Amended return Form 1099-INT Payor: $   $     Withheld income tax (if any) shown on Form 1099-INT $   $   3. Amended return Form 1099-DIV Payor: $   $     Withheld income tax (if any) shown on Form 1099-DIV $   $   4. Amended return Form 1099-MISC Payor: $   $     Withheld income tax (if any) shown on Form 1099-MISC $   $   Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Filing Requirements Filing threshold. Amended return   If the bankruptcy estate has gross income that meets or exceeds the minimum amount required for filing, the trustee or debtor-in-possession must file an income tax return on Form 1041. Amended return This amount is equal to the sum of the personal exemption amount plus the basic standard deduction for a married individual filing separately. Amended return   For 2012, the threshold filing amount for a bankruptcy estate is $9,750 (the sum of the $3,800 personal exemption plus the $5,950 standard deduction for married individuals filing separately). Amended return   These amounts are generally adjusted annually. Amended return See the present year Form 1041 Instructions at www. Amended return irs. Amended return gov/form1041 for the current dollar amounts. Amended return Accounting period. Amended return   A bankruptcy estate may have a fiscal year. Amended return However, this period cannot be longer than 12 months. Amended return Change of accounting period. Amended return   The bankruptcy estate may change its accounting period (tax year) once without IRS approval. Amended return This rule allows the bankruptcy trustee to close the estate's tax year early, before the expected termination of the bankruptcy estate. Amended return The trustee can then file a return for the first short tax year to get a quick determination of the estate's tax liability. Amended return Employer identification number. Amended return   The trustee or debtor-in-possession must obtain an EIN for a bankruptcy estate. Amended return The trustee or debtor-in-possession uses this EIN on all tax returns filed for the bankruptcy estate with the IRS, including estimated tax returns. Amended return    The social security number of the individual debtor cannot be used as the EIN for the bankruptcy estate. Amended return   Obtain an EIN for a bankruptcy estate by applying: Online by clicking on the EIN link at www. Amended return irs. Amended return gov/businesses/small. Amended return The EIN is issued immediately once the application information is validated. Amended return By telephone at 1-800-829-4933 from 7:00 a. Amended return m. Amended return to 7:00 p. Amended return m. Amended return in the trustee's or debtor-in-possession's local time zone. Amended return Assistance provided to callers from Alaska and Hawaii will be based on the hours of operation in the Pacific time zone, or By mailing or faxing Form SS-4, Application for Employer Identification Number. Amended return   If the trustee or debtor-in-possession has not received the bankruptcy estate's EIN by the time the return is due, write “Applied for” and the date you applied in the space for the EIN. Amended return For more details, see Pub. Amended return 583, Starting a Business and Keeping Records. Amended return   Trustees representing ten or more bankruptcy estates (other than estates that will be filing employment or excise tax returns) may request a series or block of EINs. Amended return Figuring tax due. Amended return   The bankruptcy estate figures its taxable income the same way an individual figures taxable income. Amended return However, the estate uses the tax rates for a married individual filing separately to calculate the tax on its taxable income. Amended return The estate is entitled to one personal exemption and may either itemize deductions or take the basic standard deduction for a married individual filing a separate return. Amended return The estate cannot take the higher standard deduction allowed for married persons filing separately who are 65 or older or blind. Amended return Tax rate schedule. Amended return The tax on income for bankruptcy estates is calculated using the tax rate schedule for Married Individuals Filing Separately not the Estates and Trusts tax rate schedule. Amended return When to file. Amended return   Calendar year bankruptcy estates must file Form 1041 by April 15th. Amended return Fiscal year bankruptcy estates must file on or before the 15th day of the 4th month following the close of its tax year. Amended return For example, an estate that has a tax year that ends on June 30th must file Form 1041 by October 15th of the tax year. Amended return If the due date falls on a Saturday, Sunday, or legal holiday, file on the next business day. Amended return Note. Amended return The bankruptcy estate is allowed an automatic 6-month extension of time to file the bankruptcy estate tax return upon filing the required application, Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. Amended return Transmittal for Form 1040. Amended return   Form 1041 is used as a transmittal for Form 1040. Amended return If a return is required, the trustee or debtor-in-possession must complete the identification area at the top of Form 1041 and indicate the chapter under which the bankruptcy estate filed, either chapter 7 or chapter 11. Amended return   Prepare the bankruptcy estate's return by completing Form 1040. Amended return In the top margin of Form 1040, write “Attachment to Form 1041 —DO NOT DETACH. Amended return ” Then, attach Form 1040 to the Form 1041 transmittal. Amended return Enter the tax and payment amounts on lines 23 through 29 of Form 1041, then sign and date the return. Amended return An example of a bankruptcy estate's tax return is prepared below. Amended return Note. Amended return The filing of the bankruptcy estate's tax return does not relieve a debtor from the requirement to file his or her individual tax return on Form 1040. Amended return Payment of Tax Due Payment methods. Amended return   Payment of tax due may be made by check or money order or by credit or debit card. Amended return For information on how to make payments electronically by credit or debit card, go to irs. Amended return gov/e-pay. Amended return      Payments may also be made electronically using the Electronic Federal Tax Payment System (EFTPS), a free tax payment system that allows you to make payments online or by phone. Amended return To enroll in EFTPS, go to eftps. Amended return gov or call 1-800-555-4477. Amended return For more information see Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Amended return Payment voucher – Form 1041-V. Amended return   Form 1041-V accompanies payments made by check or money order for Form 1041. Amended return The voucher includes information about the bankruptcy estate, including the name of the bankruptcy estate, trustee, EIN, and amount due. Amended return Using Form 1041-V assists the IRS in processing the payment more accurately and efficiently. Amended return We recommend the use of Form 1041-V; however, there is no penalty if the voucher is not used. Amended return Estimated tax – Form 1041-ES. Amended return   In most cases, the trustee or debtor-in-possession must pay any required estimated tax due for the bankruptcy estate. Amended return See the Form 1041-ES Instructions for information on the minimum threshold amount required for filing Form 1041-ES, paying the estimated tax, and exceptions to filing. Amended return Employment Taxes The trustee or debtor-in-possession must withhold income and social security taxes and file employment tax returns for any wages paid by the trustee or debtor, including wage claims paid as administrative expenses. Amended return Until these employment taxes are deposited as required by the IRC, they should be set aside in a separate bank account to ensure that funds are available to satisfy the liability. Amended return If the employment taxes are not paid as required, the trustee may be held personally liable for payment of the taxes. Amended return   See Publication 15, (Circular E), Employer's Tax Guide, for details on employer tax responsibilities. Amended return Also see IRS Notice 931, Deposit Requirements for Employment Taxes, for details on the deposit rules, including the requirement that federal employment tax deposits be made by electronic funds transfer. Amended return The trustee also has a duty to prepare and file Forms W-2, Wage and Tax Statement, for wage claims paid by the trustee, regardless of whether the claims accrued before or during bankruptcy. Amended return If the debtor fails to prepare and file Forms W-2 for wages paid before bankruptcy, the trustee should instruct the employees to file a Form 4852, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Amended return , with their individual income tax returns. Amended return Tax Return Example – Form 1041 This publication is not revised annually. Amended return Future changes to the forms and their instructions may not be reflected in this example. Amended return Note. Amended return The following return was prepared for tax year 2011. Amended return In 2011, the threshold filing amount for a bankruptcy estate was $9,500 (the sum of the $3,700 personal exemption plus the $5,800 standard deduction for married individuals filing separately). Amended return Facts and circumstances. Amended return   On December 15, 2010, Thomas Smith filed a bankruptcy petition under chapter 7. Amended return Joan Black was appointed trustee to administer the bankruptcy estate and to distribute the assets. Amended return   The estate received the following assets from Mr. Amended return Smith: A $100,000 certificate of deposit, Commercial rental real estate with a fair market value (FMV) of $280,000, and His personal residence with an FMV of $200,000. Amended return   Also, the estate received a $251,500 capital loss carryover. Amended return   Mr. Amended return Smith's bankruptcy case was closed on December 31, 2011. Amended return During 2011, Mr. Amended return Smith was relieved of $70,000 of debt by the bankruptcy court. Amended return The estate chose a calendar year as its tax year. Amended return Joan, the trustee, reviews the estate's transactions and reports the taxable events on the estate's final return. Amended return Schedule B (Form 1040). Amended return    The certificate of deposit earned $5,500 of interest during 2011. Amended return Joan reports this interest on Schedule B. Amended return She completes this schedule and enters the result on Form 1040. Amended return Form 4562. Amended return   Joan enters the depreciation allowed on Form 4562. Amended return She completes the form and enters the result on Schedule E. Amended return Schedule E (Form 1040). Amended return   The commercial real estate was rented through the date of sale. Amended return Joan reports the income and expenses on Schedule E. Amended return She enters the net income on Form 1040. Amended return Form 4797. Amended return   The commercial real estate was sold on July 1, 2011, for $280,000. Amended return The property was purchased in 2001 at a cost of $250,000. Amended return The total depreciation allowable as of the date of sale was $120,000. Amended return Additionally, $25,000 of selling expenses were incurred. Amended return Joan reports the gain or loss from the sale on Form 4797. Amended return She completes the form and enters the gain on Schedule D (Form 1040). Amended return   Mr. Amended return Smith's former residence was sold on September 30, 2011. Amended return The sale price was $200,000, the selling expenses were $20,000, and his adjusted basis was $130,000. Amended return This sale is excluded from gross income under IRC section 121. Amended return Note. Amended return Gains from the sale of personal residences are excluded from gross income up to $250,000 under IRC section 121 ($500,000 for married couples filing a joint return). Amended return Bankruptcy estates succeed to this exclusion at the commencement of the case. Amended return See Regulation section 1. Amended return 1398-3. Amended return Schedule D (Form 1040). Amended return   Joan completes Schedule D, taking into account the $250,000 capital loss carryover from 2010 ($251,500 transferred to the estate minus $1,500 used on the estate's 2010 return). Amended return She enters the results on Form 1040. Amended return Form 1040, page 1. Amended return   Joan completes page 1 of the Form 1040 and enters the adjusted gross income on the first line of Form 1040, page 2. Amended return Schedule A (Form 1040). Amended return   During 2011, the estate paid mortgage interest and real property tax on Mr. Amended return Smith's former residence. Amended return It also paid income tax to the state. Amended return Joan enters the mortgage interest, real estate tax, and income tax on Schedule A. Amended return Also, she reports the bankruptcy estate's administrative expenses as a miscellaneous deduction not subject to the 2% floor on miscellaneous itemized deductions. Amended return She completes the Schedule A and enters the result on page 2 of Form 1040. Amended return Form 1040, page 2. Amended return   Joan determines the estate's taxable income and figures its tax using the tax rate schedule for married filing separately. Amended return She then enters the estate's estimated tax payments and figures the amount the estate still owes. Amended return Form 982. Amended return   Joan completes the Schedule D Tax Worksheet to figure the capital loss carryover. Amended return Because $70,000 of debt was canceled, Joan must reduce the tax attributes of the estate by the amount of the canceled debt. Amended return See Debt Cancellation, later. Amended return After the bankruptcy case ends, Mr. Amended return Smith will assume the estate's tax attributes. Amended return Mr. Amended return Smith will assume a capital loss carryover of $53,500 ($123,500 carryover minus the $70,000 attribute reduction) for use in preparation of his individual tax return (Form 1040). Amended return Note. Amended return If the bankruptcy estate had continued, the capital loss carryover would be available to the bankruptcy estate for the 2012 tax year. Amended return Form 1041. Amended return   Joan enters the total tax, estimated tax payments, and tax due from Form 1040 on Form 1041. Amended return She completes the identification area at the top of Form 1041, then signs and dates the return as the trustee on behalf of the bankruptcy estate. Amended return This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Form 1040 - page 1 This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Form 1040 - page 2 This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Schedule A This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Schedule B This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Schedule D This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Schedule E This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Form 4797 - page 1 This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Form 2119 This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Form 4797 - page 2 This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Form 4562 This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Capital Loss Carryover Worksheet This image is too large to be displayed in the current screen. Amended return Please click the link to view the image. Amended return Sample Form 982 Capital Loss Carryover Worksheet—Lines 6 and 14 Use this worksheet to figure your capital loss carryovers from 2010 to 2011 if your 2010 Schedule D, line 21, is a loss and (a) that loss is a smaller loss than the loss on your 2010 Schedule D, line 16, or (b) the amount on your 2010 Form 1040, line 41 (or your 2010 Form 1040NR, line 38, if applicable) is less than zero. Amended return Otherwise, you do not have any carryovers. Amended return 1. Amended return Enter the amount from your 2010 Form 1040, line 41, or Form 1040NR, line 38. Amended return If a loss, enclose the amount in parentheses 1. Amended return 19,880   2. Amended return Enter the loss from your 2010 Schedule D, line 21, as a positive amount 2. Amended return 1,500   3. Amended return Combine lines 1 and 2. Amended return If zero or less, enter -0- 3. Amended return 21,380   4. Amended return Enter the smaller of line 2 or line 3 4. Amended return 1,500     If line 7 of your 2010 Schedule D is a loss, go to line 5; otherwise, enter -0- on line 5 and go to line 9. Amended return       5. Amended return Enter the loss from your 2010 Schedule D, line 7, as a positive amount 5. Amended return 0   6. Amended return Enter any gain from your 2010 Schedule D, line 15. Amended return If a loss, enter -0- 6. Amended return         7. Amended return Add lines 4 and 6 7. Amended return 1,500   8. Amended return Short-term capital loss carryover for 2011. Amended return Subtract line 7 from line 5. Amended return If zero or less, enter -0-. Amended return If more than zero, also enter this amount on Schedule D, line 6 8. Amended return 0     If line 15 of your 2010 Schedule D is a loss, go to line 9; otherwise, skip lines 9 through 13. Amended return       9. Amended return Enter the loss from your 2010 Schedule D, line 15, as a positive amount 9. Amended return 251,500   10. Amended return Enter any gain from your 2010 Schedule D, line 7. Amended return If a loss, enter -0- 10. Amended return 0       11. Amended return Subtract line 5 from line 4. Amended return If zero or less, enter -0- 11. Amended return 1,500       12. Amended return Add lines 10 and 11 12. Amended return 1,500   13. Amended return Long-term capital loss carryover for 2011. Amended return Subtract line 12 from line 9. Amended return If zero or less, enter -0-. Amended return If more than zero, also enter this amount on Schedule D, line 14 13. Amended return 250,000                       Partnerships and Corporations Filing Requirements A separate taxable estate is not created when a partnership or corporation files a bankruptcy petition and their tax return filing requirements do not change. Amended return The debtor-in-possession, court appointed trustee, assignee, or receiver must file the entity's income tax returns on Form 1065, Form 1120 or, Form 1120S. Amended return In cases where a trustee or receiver is not appointed, the debtor-in-possession continues business operations and remains in possession of the business' property during the bankruptcy proceeding. Amended return The debtor-in-possession, rather than the general partner of a partnership or corporate officer of a corporation, assumes the fiduciary responsibility to file the business' tax returns. Amended return Partnerships The filing requirements for a partnership in a bankruptcy proceeding do not change. Amended return However, the responsibility to file the required returns becomes that of the court appointed trustee, receiver, or debtor-in-possession. Amended return A partnership's debt that is canceled as a result of the bankruptcy proceeding is not included in the partnership's income. Amended return However, It may or may not be included in the individual partners' income. Amended return See Partnerships, below under Debt Cancellation. Amended return Corporations The filing requirements for a corporation in a bankruptcy proceeding also do not change. Amended return A bankruptcy trustee, receiver, or debtor-in-possession, having possession of or holding title to substantially all of the property or business operations of the debtor corporation, must file the debtor's corporate income tax return for the tax year. Amended return The following discussion only highlights bankruptcy tax rules applying to corporations. Amended return The complex details of corporate bankruptcy reorganizations are beyond the scope of this publication. Amended return Therefore, you may wish to seek the help of a professional tax advisor. Amended return See Corporations under Debt Cancellation for information about a corporation's debt canceled in a bankruptcy proceeding. Amended return Tax-Free Reorganizations The tax-free reorganization provisions of the Internal Revenue Code allow a corporation to transfer all or part of its assets to another corporation in a bankruptcy under title 11 of the United States Code or in a similar case. Amended return However, under the reorganization plan, the stock or securities of the corporation to which the assets are transferred must be distributed in a transaction that qualifies under IRC section 354, 355, or 356. Amended return A “similar case” includes a receivership, foreclosure, or other similar proceeding in a federal or state court. Amended return In these cases, any party to the reorganization must be under the jurisdiction of the court and the transfer of assets under the plan of reorganization must be approved by the court. Amended return In a receivership, foreclosure, or similar proceeding before a federal or state agency involving certain financial institutions, the agency is treated as a court. Amended return Generally, IRC section 354 provides that no gain or loss is recognized if a corporation's stock is exchanged solely for stock or securities in a corporation that is a party to the reorganization under a qualifying reorganization plan. Amended return In this case, shareholders in the bankrupt corporation would recognize no gain or loss if they exchange their stock solely for stock or securities of the corporation acquiring the bankrupt corporation's assets. Amended return IRC section 355 generally provides that no gain or loss is recognized by a shareholder if a corporation distributes solely stock or securities of another corporation that the distributing corporation controls immediately before the distribution. Amended return IRC section 356 allows tax-free exchanges in situations that would qualify under IRC section 354 or 355, except that other property or money, in addition to the permitted stock or securities, is received by the shareholder. Amended return In this situation, gain is recognized by the shareholder, but only to the extent of the money and the FMV of the other property received. Amended return No loss is recognized in this situation. Amended return Exemption from tax return filing A trustee, receiver, or assignee of a corporation in bankruptcy, receivership, or in the process of dissolving, may apply to the IRS for relief from filing federal income tax returns for the corporation. Amended return To qualify, the corporation must have ceased business operations and have no assets nor income for the tax year. Amended return The exemption request must be submitted to the local IRS Insolvency Office handling the case. Amended return The request to the IRS must include the name, address, and EIN of the corporation and a statement of the facts (with any supporting documents) showing why the debtor needs relief from the filing requirements. Amended return The request must also include the following statement: “I hereby request relief from filing federal income tax returns for tax years ending _____ for the above-named corporation and declare under penalties of perjury that to the best of my knowledge and belief the information contained herein is correct. Amended return ” The statement must be signed by the trustee, receiver or assignee. Amended return The statement must also include notice of appointment to act on behalf of the corporation (this is not required for bankruptcy trustees or debtors-in-possession). Amended return The IRS will act on your request within 90 days. Amended return Disclosure of return information to trustee. Amended return   Upon written request, current and earlier returns of the debtor are open to inspection by or disclosure to the trustee or receiver. Amended return However, in bankruptcy cases other than those of individuals filing under chapter 7 or 11, such as a corporate bankruptcy, the IRS must find that the trustee has a material interest that will be affected by information on the return. Amended return Material interest is generally defined as a financial or monetary interest. Amended return Material interest is not limited to the trustee's responsibility to file a return on behalf of the bankruptcy estate. Amended return Receiverships Court-established receiverships sometimes arise in connection with bankruptcies. Amended return Certain court-established receiverships should be treated as qualified settlement funds ("QSFs") for purposes of IRC section 468B and the underlying Treasury Regulations. Amended return QSFs are required to file an annual income tax return, Form 1120-SF, U. Amended return S. Amended return Income Tax Return for Settlement Funds. Amended return More information about QSFs may be found in Treasury Regulation sections 1. Amended return 468B-1 through -5. Amended return Determination of Tax The determination of the proper amount of tax due for a tax year begins with the bankruptcy estate's filing of Form 1041, and the individual debtor's filing of Form 1040, or for bankrupt entities filing Forms 1065, 1120, or 1120S. Amended return After a return is filed, the IRS will either accept the return as filed or select the return for examination. Amended return Under examination the IRS may redetermine the tax liability shown on the return. Amended return If the bankruptcy estate or debtor disagrees with the redetermined tax due, the tax as redetermined by the IRS may be contested in the bankruptcy court, or Tax Court, as applicable. Amended return See Court Jurisdiction over Tax Matters, later. Amended return Prompt Determination Requests Pursuant to Rev. Amended return Proc. Amended return 2006-24, 2006-22 I. Amended return R. Amended return B. Amended return 943, www. Amended return irs. Amended return gov/irb/2006-22_IRB/ar12, as modified by Announcement 2011-77, www. Amended return irs. Amended return gov/irb/2011-51_IRB/ar13, the bankruptcy trustee may request a determination of any unpaid tax liability incurred by the bankruptcy estate during the administration of the case, by filing a tax return and a request for such determination with the IRS. Amended return Unless the return is fraudulent or contains a material misrepresentation, the estate, trustee, debtor, and any successor to the debtor are discharged from liability upon payment of the tax: As determined by the IRS, As determined by the bankruptcy court, after completion of the IRS examination, or As shown on the return, if the IRS does not: Notify the trustee within 60 days after the request for determination that the return has been selected for examination, or Complete the examination and notify the trustee of any tax due within 180 days after the request (or any additional time permitted by the bankruptcy court). Amended return Making the request for determination. Amended return   As detailed in Rev. Amended return Proc. Amended return 2006-24, as modified by Announcement 2011-77, to request a prompt determination of any unpaid tax liability of the estate, the trustee must file a signed written request, in duplicate, with the Internal Revenue Service, Centralized Insolvency Operation, P. Amended return O. Amended return Box 7346, Philadelphia, PA 19101–7346 (marked “Request for Prompt Determination”). Amended return   The request must be submitted in duplicate and must be executed under penalties of perjury. Amended return In addition, the trustee must submit along with the request an exact copy of the return(s) filed by the trustee with the IRS for each completed tax period. Amended return The request must contain the following information: A statement indicating that it is a Request for Prompt Determination of Tax Liability, specifying the type of return and tax period for each return being filed. Amended return The name and location of the office where the return was filed. Amended return The name of the debtor. Amended return Debtor's social security number, TIN, or EIN. Amended return Type of bankruptcy estate. Amended return Bankruptcy case number. Amended return Court where the bankruptcy case is pending. Amended return   The copy of the return(s) submitted with the request must be an exact copy of a valid return. Amended return A request for prompt determination will be considered incomplete and returned to the trustee if it is filed with a copy of a document that does not qualify as a valid return. Amended return    To qualify as valid, a return must meet certain criteria, including a signature under penalties of perjury. Amended return A document filed by the trustee with the jurat stricken, deleted, or modified will not qualify as a valid return. Amended return Examination of return. Amended return   The IRS will notify the trustee within 60 days from receipt of the request whether the return filed by the trustee has been selected for examination or has been accepted as filed. Amended return If the return is selected for examination, it will be examined as soon as possible. Amended return The IRS will notify the trustee of any tax due within 180 days from receipt of the application or within any additional time permitted by the bankruptcy court. Amended return   If a prompt determination request is incomplete, all the documents received by the IRS will be returned to the trustee by the assigned Field Insolvency Office with an explanation identifying the missing item(s) and instructions to re-file the request once corrected. Amended return   Once corrected, the request must be filed with the IRS at the Field Insolvency Office address specified in the correspondence accompanying the returned incomplete request. Amended return   In the case of an incomplete request submitted with a copy of an invalid return document, the trustee must file a valid original return with the appropriate IRS office and submit a copy of that return with the corrected request when the request is re-filed. Amended return Note. Amended return An incomplete request includes those submitted with a copy of a return form, the original of which does not qualify as a valid return. Amended return   The 60-day period to notify the trustee whether the return is accepted as filed or has been selected for examination does not begin to run until a complete request package is recei
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The Amended Return

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