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Can You Refile Your Taxes

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

Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. Some of the information below, including the documentation requirements for individuals seeking an ITIN, has been superseded by these changes. Taxpayers and their representatives should review these program changes,which are further explained in these Frequently Asked Questions, before requesting an ITIN.  

Effective January 1, 2013, authorized representatives for Certifying Acceptance Agents are required to complete forensic training and submit the original certificate of completion with their Form 13551 "Application to Participate in the IRS Acceptance Agent Program."

Effective January 1, 2013, Individual Taxpayer Identification Number(s) (ITIN) issued on or after January 1, 2013, will expire on December 31st five years after the ITIN was issued. For more information, taxpayers and their representatives should review these program changes.


Acceptance Agents' Alert (Posted July 1, 2010)

Effective July 1, 2010, all applicants applying to become an authorized representative of an acceptance agent or certifying acceptance agent are required to take the mandatory Acceptance Agent training and submit the certification form along with the new, renewing or amended Form 13551.

New ITIN Acceptance Agent Program Changes
(Posted January 7, 2013)

Acceptance Agents Applications - Open Season

The Internal Revenue Service (IRS) will be accepting and processing Forms 13551, Application to Participate in the IRS Acceptance Agent Program, during open season May 1-August 31 of each year for new and renewing applicants. We will continue to accept amended applications throughout the year.

Alert:
The Acceptance Agent Program processes applications on a first-in, first-out basis. Existing approved acceptance agents who submitted a renewing application that was not rejected can continue to operate under the old agreement until the new agreement is finalized.

General ITIN Information

  • What is an ITIN?
  • What is an ITIN used for?
  • Who needs an ITIN?
  • How do I know if I need an ITIN?
  • How do I apply for an ITIN?
  • When should I apply for an ITIN?
  • Where can I get help with my ITIN application?
  • How and when can I expect to receive my ITIN?
  • When does my ITIN expire?


REVISED APPLICATION STANDARDS FOR ITINs

  • What are the revised application standards for ITINs?
  • Why did IRS change from an ITIN card to an authorization letter?
  • Why did IRS revise the ITIN application process?
  • What documents are acceptable as proof of identity and foreign status?


FORMS AND PUBLICATIONS

Before submitting Form 13551 to apply to participate in the Acceptance Agent Program, access and complete the mandatory
Acceptance Agent training


 Additional ITIN Information

 

  • How can I obtain an ITIN from abroad?
  • Are ITINs valid for identification?
  • Are ITINs valid for work purposes?
  • Can ITINs be used as proof of identification to obtain a state driver's license?
  • What do I do when I am assigned a social security number (SSN)? 
  • What ITIN information is available in Spanish? 
  • What ITIN information is available for tax professionals?
  • What is an ITIN Acceptance Agent?
  • How can I become an acceptance Agent?
  • What information is available for Foreign Property Buyers/Sellers? 
Page Last Reviewed or Updated: 19-Mar-2014

The Can You Refile Your Taxes

Can you refile your taxes 9. Can you refile your taxes   Figuring Net Profit or Loss Table of Contents Introduction Net Operating Losses (NOLs) Not-for-Profit Activities Introduction After figuring your business income and expenses, you are ready to figure the net profit or net loss from your business. Can you refile your taxes You do this by subtracting business expenses from business income. Can you refile your taxes If your expenses are less than your income, the difference is net profit and becomes part of your income on page 1 of Form 1040. Can you refile your taxes If your expenses are more than your income, the difference is a net loss. Can you refile your taxes You usually can deduct it from gross income on page 1 of Form 1040. Can you refile your taxes But in some situations your loss is limited. Can you refile your taxes This chapter briefly explains two of those situations. Can you refile your taxes Other situations that may limit your loss are explained in the Instructions for Schedule C, line G and line 32. Can you refile your taxes If you have more than one business, you must figure your net profit or loss for each business on a separate Schedule C. Can you refile your taxes Net Operating Losses (NOLs) If your deductions for the year are more than your income for the year (line 41 of your Form 1040 is a negative number), you may have a net operating loss (NOL). Can you refile your taxes You can use an NOL by deducting it from your income in another year or years. Can you refile your taxes Examples of typical losses that may produce an NOL include, but are not limited to, losses incurred from the following. Can you refile your taxes Your trade or business. Can you refile your taxes Your work as an employee (unreimbursed employee business expenses). Can you refile your taxes A casualty or theft. Can you refile your taxes Moving expenses. Can you refile your taxes Rental property. Can you refile your taxes A loss from operating a business is the most common reason for an NOL. Can you refile your taxes For details about NOLs, see Publication 536, Net Operating Losses (NOLs) for Individuals, Estates, and Trusts. Can you refile your taxes It explains how to figure an NOL, when to use it, how to claim an NOL deduction, and how to figure an NOL carryover. Can you refile your taxes Not-for-Profit Activities If you do not carry on your business to make a profit, there is a limit on the deductions you can take. Can you refile your taxes You cannot use a loss from the activity to offset other income. Can you refile your taxes Activities you do as a hobby, or mainly for sport or recreation, come under this limit. Can you refile your taxes For details about not-for-profit activities, see chapter 1 in Publication 535, Business Expenses. Can you refile your taxes That chapter explains how to determine whether your activity is carried on to make a profit and how to figure the amount of loss you can deduct. Can you refile your taxes Prev  Up  Next   Home   More Online Publications