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Efile State Taxes

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Efile State Taxes

Efile state taxes 4. Efile state taxes   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. Efile state taxes Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. Efile state taxes Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. Efile state taxes However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Efile state taxes Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Efile state taxes Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. Efile state taxes This information is also provided to the IRS. Efile state taxes Form 1099-B. Efile state taxes   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. Efile state taxes Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. Efile state taxes Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. Efile state taxes on Form 8949 and/or Schedule D, as applicable. Efile state taxes For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. Efile state taxes For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Efile state taxes Form 1099-S. Efile state taxes   An information return must be provided on certain real estate transactions. Efile state taxes Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. Efile state taxes Land (improved or unimproved), including air space. Efile state taxes An inherently permanent structure, including any residential, commercial, or industrial building. Efile state taxes A condominium unit and its related fixtures and common elements (including land). Efile state taxes Stock in a cooperative housing corporation. Efile state taxes If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. Efile state taxes The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Efile state taxes   For more information see chapter 4 in Publication 550. Efile state taxes Also, see the Instructions for Form 8949. Efile state taxes Schedule D and Form 8949 Form 8949. Efile state taxes   Individuals, corporations, and partnerships, use Form 8949 to report the following. Efile state taxes    Sales or exchanges of capital assets, including stocks, bonds, etc. Efile state taxes , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). Efile state taxes Include these transactions even if you did not receive a Form 1099-B or 1099-S. Efile state taxes Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Efile state taxes Nonbusiness bad debts. Efile state taxes   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. Efile state taxes You and your spouse may list your transactions on separate forms or you may combine them. Efile state taxes However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. Efile state taxes    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. Efile state taxes   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. Efile state taxes See the Instructions for Form 8949. Efile state taxes Schedule D. Efile state taxes    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. Efile state taxes Before completing Schedule D, you may have to complete other forms as shown below. Efile state taxes    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. Efile state taxes Enter on Schedule D the combined totals from all your Forms 8949. Efile state taxes For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). Efile state taxes For a like-kind exchange, complete Form 8824. Efile state taxes See Reporting the exchange under Like-Kind Exchanges in chapter 1. Efile state taxes For an installment sale, complete Form 6252. Efile state taxes See Publication 537. Efile state taxes For an involuntary conversion due to casualty or theft, complete Form 4684. Efile state taxes See Publication 547, Casualties, Disasters, and Thefts. Efile state taxes For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. Efile state taxes See Publication 925, Passive Activity and At-Risk Rules. Efile state taxes For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. Efile state taxes See Publication 925. Efile state taxes For gains and losses from section 1256 contracts and straddles, complete Form 6781. Efile state taxes See Publication 550. Efile state taxes Personal-use property. Efile state taxes   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Efile state taxes Loss from the sale or exchange of property held for personal use is not deductible. Efile state taxes But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. Efile state taxes See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. Efile state taxes Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. Efile state taxes The time you own an asset before disposing of it is the holding period. Efile state taxes If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. Efile state taxes If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. Efile state taxes Report it in Part I of Form 8949 and/or Schedule D, as applicable. Efile state taxes If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. Efile state taxes Report it in Part II of Form 8949 and/or Schedule D, as applicable. Efile state taxes   Table 4-1. Efile state taxes Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Efile state taxes . Efile state taxes . Efile state taxes  THEN you have a. Efile state taxes . Efile state taxes . Efile state taxes 1 year or less, Short-term capital gain or  loss. Efile state taxes More than 1 year, Long-term capital gain or  loss. Efile state taxes These distinctions are essential to correctly arrive at your net capital gain or loss. Efile state taxes Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. Efile state taxes See Capital Gains Tax Rates, later. Efile state taxes Holding period. Efile state taxes   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. Efile state taxes The day you disposed of the property is part of your holding period. Efile state taxes Example. Efile state taxes If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. Efile state taxes If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. Efile state taxes Patent property. Efile state taxes   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. Efile state taxes For more information, see Patents in chapter 2. Efile state taxes Inherited property. Efile state taxes   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. Efile state taxes Installment sale. Efile state taxes   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. Efile state taxes If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. Efile state taxes    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. Efile state taxes Nontaxable exchange. Efile state taxes   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. Efile state taxes That is, it begins on the same day as your holding period for the old property. Efile state taxes Example. Efile state taxes You bought machinery on December 4, 2012. Efile state taxes On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. Efile state taxes On December 5, 2013, you sold the machinery you got in the exchange. Efile state taxes Your holding period for this machinery began on December 5, 2012. Efile state taxes Therefore, you held it longer than 1 year. Efile state taxes Corporate liquidation. Efile state taxes   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. Efile state taxes Profit-sharing plan. Efile state taxes   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. Efile state taxes Gift. Efile state taxes   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. Efile state taxes For more information on basis, see Publication 551, Basis of Assets. Efile state taxes Real property. Efile state taxes   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. Efile state taxes   However, taking possession of real property under an option agreement is not enough to start the holding period. Efile state taxes The holding period cannot start until there is an actual contract of sale. Efile state taxes The holding period of the seller cannot end before that time. Efile state taxes Repossession. Efile state taxes   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. Efile state taxes Your holding period does not include the time between the original sale and the repossession. Efile state taxes That is, it does not include the period during which the first buyer held the property. Efile state taxes Nonbusiness bad debts. Efile state taxes   Nonbusiness bad debts are short-term capital losses. Efile state taxes For information on nonbusiness bad debts, see chapter 4 of Publication 550. Efile state taxes    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. Efile state taxes Net short-term capital gain or loss. Efile state taxes   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. Efile state taxes Do this by adding all your short-term capital gains. Efile state taxes Then add all your short-term capital losses. Efile state taxes Subtract the lesser total from the other. Efile state taxes The result is your net short-term capital gain or loss. Efile state taxes Net long-term capital gain or loss. Efile state taxes   Follow the same steps to combine your long-term capital gains and losses. Efile state taxes Include the following items. Efile state taxes Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. Efile state taxes Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. Efile state taxes Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. Efile state taxes Any long-term capital loss carryover. Efile state taxes The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. Efile state taxes Net gain. Efile state taxes   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. Efile state taxes Different tax rates may apply to the part that is a net capital gain. Efile state taxes See Capital Gains Tax Rates, later. Efile state taxes Net loss. Efile state taxes   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. Efile state taxes But there are limits on how much loss you can deduct and when you can deduct it. Efile state taxes See Treatment of Capital Losses, next. Efile state taxes    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. Efile state taxes The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). Efile state taxes Table 4-2. Efile state taxes Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. Efile state taxes Ends on trading date you sold security. Efile state taxes U. Efile state taxes S. Efile state taxes Treasury notes and bonds If bought at auction, day after notification of bid acceptance. Efile state taxes If bought through subscription, day after subscription was submitted. Efile state taxes Nontaxable exchanges Day after date you acquired old property. Efile state taxes Gift If your basis is giver's adjusted basis, same day as giver's holding period began. Efile state taxes If your basis is FMV, day after date of gift. Efile state taxes Real property bought Generally, day after date you received title to the property. Efile state taxes Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. Efile state taxes Capital loss carryover. Efile state taxes   Generally, you have a capital loss carryover if either of the following situations applies to you. Efile state taxes Your net loss is more than the yearly limit. Efile state taxes Your taxable income without your deduction for exemptions is less than zero. Efile state taxes If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. Efile state taxes Example. Efile state taxes Bob and Gloria Sampson sold property in 2013. Efile state taxes The sale resulted in a capital loss of $7,000. Efile state taxes The Sampsons had no other capital transactions. Efile state taxes On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. Efile state taxes They had taxable income of $2,000. Efile state taxes The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. Efile state taxes If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. Efile state taxes Their capital loss deduction would have been $2,000. Efile state taxes They would have no carryover to 2014. Efile state taxes Short-term and long-term losses. Efile state taxes   When you carry over a loss, it retains its original character as either long term or short term. Efile state taxes A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. Efile state taxes A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. Efile state taxes A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. Efile state taxes   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. Efile state taxes If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. Efile state taxes To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). Efile state taxes Joint and separate returns. Efile state taxes   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. Efile state taxes If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. Efile state taxes Neither you nor your spouse can deduct any part of the other's loss. Efile state taxes   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Efile state taxes However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Efile state taxes Death of taxpayer. Efile state taxes   Capital losses cannot be carried over after a taxpayer's death. Efile state taxes They are deductible only on the final income tax return filed on the decedent's behalf. Efile state taxes The yearly limit discussed earlier still applies in this situation. Efile state taxes Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. Efile state taxes Corporations. Efile state taxes   A corporation can deduct capital losses only up to the amount of its capital gains. Efile state taxes In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. Efile state taxes It must be carried to other tax years and deducted from capital gains occurring in those years. Efile state taxes For more information, see Publication 542. Efile state taxes Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Efile state taxes These lower rates are called the maximum capital gains rates. Efile state taxes The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Efile state taxes For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. Efile state taxes Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Efile state taxes For more information, see chapter 4 of Publication 550. Efile state taxes Also see the Instructions for Schedule D (Form 1040). Efile state taxes Unrecaptured section 1250 gain. Efile state taxes   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. Efile state taxes Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. Efile state taxes Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. Efile state taxes For more information about section 1250 property and net section 1231 gain, see chapter 3. Efile state taxes Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. Efile state taxes The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Efile state taxes The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). Efile state taxes The disposition of capital assets not reported on Schedule D. Efile state taxes The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. Efile state taxes The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Efile state taxes Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). Efile state taxes You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. Efile state taxes Section 1231 gains and losses. Efile state taxes   Show any section 1231 gains and losses in Part I. Efile state taxes Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. Efile state taxes Carry a net loss to Part II of Form 4797 as an ordinary loss. Efile state taxes   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. Efile state taxes Report any remaining gain on Schedule D (Form 1040). Efile state taxes See Section 1231 Gains and Losses in chapter 3. Efile state taxes Ordinary gains and losses. Efile state taxes   Show any ordinary gains and losses in Part II. Efile state taxes This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. Efile state taxes It also includes ordinary gain figured in Part III. Efile state taxes Mark-to-market election. Efile state taxes   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). Efile state taxes See the Instructions for Form 4797. Efile state taxes Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. Efile state taxes Ordinary income from depreciation. Efile state taxes   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. Efile state taxes Carry the ordinary income to Part II of Form 4797 as an ordinary gain. Efile state taxes Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. Efile state taxes Carry any remaining gain from a casualty or theft to Form 4684. Efile state taxes Prev  Up  Next   Home   More Online Publications
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State and Federal Online Business Registration

If you need a business registration number from one of the states listed on this page, all you need to do is click on one of the links below. You will leave the IRS Web site and enter the state Web site.

If you are from one of these states and you also want to get a federal Employer Identification Number (EIN), you may obtain both your state and federal information in one session.  Here’s how it works!  

  1. Click on the link below to access your state’s Web site.
  2. Provide the requested information in the state application.
  3. You’ll then be directed to the IRS Web site’s online EIN application.
  4. Provide any additional information necessary to assign your EIN.
  5. Close the IRS Web site’s browser after obtaining your EIN.
  6. Enter your new EIN in the state application.

Important Information about the Online EIN Application

The online EIN application is available for all entities whose principal business, office or agency, or legal residence (in the case of an individual), is located in the United States or U.S. Territories. The principal officer, general partner, grantor, owner, trustor, etc., must have a valid Taxpayer Identification Number (Social Security Number, Employer Identification Number, or Individual Taxpayer Identification Number) in order to use the online application.

If you are a third party, you must retain on file a completed copy of the Form SS-4 signed by the customer, and the signed statement authorizing you to file the online application.

Need to Know More?

If you have any questions about the state Web site, please access the state Web site link below for more information. If you have questions about obtaining your federal EIN, access Employer ID Numbers (EINs) for more information.

New York

South Carolina

Massachusetts


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Page Last Reviewed or Updated: 27-Nov-2013

The Efile State Taxes

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