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Ez forms 4. Ez forms   Filing U. Ez forms S. Ez forms Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Ez forms S. Ez forms Tax ReturnU. Ez forms S. Ez forms Armed Forces. Ez forms Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Ez forms S. Ez forms income tax return is required for your situation. Ez forms If a U. Ez forms S. Ez forms return is required, your next step is to see if you meet the filing requirements. Ez forms If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Ez forms This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Ez forms Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Ez forms S. Ez forms income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Ez forms If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Ez forms S. Ez forms tax return, your filing requirement may be less than the amount in Table 4-1. Ez forms For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Ez forms Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Ez forms For more information, see the Form 1040 instructions. Ez forms Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Ez forms S. Ez forms tax return, you must determine your adjusted filing requirement. Ez forms Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Ez forms Personal exemption. Ez forms   When figuring your filing requirement, your personal exemption is allowed in full. Ez forms Do not reduce it for this purpose. Ez forms Do not include exemptions for your dependents. Ez forms Allowable standard deduction. Ez forms   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Ez forms Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Ez forms Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Ez forms S. Ez forms income tax     Gross income from all sources (including excluded possession income)   Example. Ez forms Barbara Spruce, a U. Ez forms S. Ez forms citizen, is single, under 65, and a bona fide resident of American Samoa. Ez forms During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Ez forms S. Ez forms income tax). Ez forms Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Ez forms   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Ez forms You must file a U. Ez forms S. Ez forms income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Ez forms    1. Ez forms Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Ez forms If your filing status is married filing separately, enter -0-   2. Ez forms Personal exemption. Ez forms If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Ez forms Add lines 1 and 2. Ez forms You must file a U. Ez forms S. Ez forms income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Ez forms 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Ez forms . Ez forms . Ez forms AND at the end of 2013 you were*. Ez forms . Ez forms . Ez forms THEN file a return if your gross income** was at least. Ez forms . Ez forms . Ez forms 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. Ez forms ** 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 (even if you can exclude part or all of it). Ez forms Do not include 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 is more than $25,000 ($32,000 if married filing jointly). Ez forms If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Ez forms *** 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. Ez forms Example 1. Ez forms James and Joan Thompson, one over 65, are U. Ez forms S. Ez forms citizens and bona fide residents of Puerto Rico during the entire tax year. Ez forms They file a joint income tax return. Ez forms During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Ez forms S. Ez forms income tax). Ez forms Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Ez forms S. Ez forms income tax return because their gross income subject to U. Ez forms S. Ez forms tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Ez forms Example 2. Ez forms Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Ez forms S. Ez forms income tax return because her gross income subject to U. Ez forms S. Ez forms tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Ez forms If you must file a U. Ez forms S. Ez forms income tax return, you may be able to file a paperless return using IRS e-file. Ez forms See your form instructions or visit our website at IRS. Ez forms gov. Ez forms When To File If you file on a calendar year basis, the due date for filing your U. Ez forms S. Ez forms income tax return is April 15 following the end of your tax year. Ez forms If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Ez forms If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Ez forms For your 2013 tax return, the due date is April 15, 2014. Ez forms If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Ez forms If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Ez forms See your form instructions for a list of designated private delivery services. Ez forms Extension of Time To File You can get an extension of time to file your U. Ez forms S. Ez forms income tax return. Ez forms Special rules apply for those living outside the United States. Ez forms Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Ez forms Example. Ez forms If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Ez forms Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Ez forms If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Ez forms You may also be charged penalties (see the Instructions for Form 4868). Ez forms How to get the automatic extension. Ez forms   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Ez forms E-file Form 4868 using your personal computer or a tax professional. Ez forms E-file and pay by credit or debit card. Ez forms Your payment must be at least $1. Ez forms You may pay by phone or over the Internet. Ez forms Do not file Form 4868. Ez forms File a paper Form 4868. Ez forms If you are a fiscal year taxpayer, you must file a paper Form 4868. Ez forms See Form 4868 for information on getting an extension using these options. Ez forms When to file. Ez forms   You must request the automatic extension by the due date for your return. Ez forms You can file your return any time before the 6-month extension period ends. Ez forms When you file your return. Ez forms   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Ez forms If you file Form 1040A, U. Ez forms S. Ez forms Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Ez forms Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Ez forms You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Ez forms Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (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. Ez forms S. Ez forms citizen or resident, and On the due date of your return: You are living outside of 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. Ez forms However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Ez forms If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Ez forms For more information, see Publication 3, Armed Forces' Tax Guide. Ez forms Married taxpayers. Ez forms   If you file a joint return, only one spouse has to qualify for this automatic extension. Ez forms However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Ez forms How to get the extension. Ez forms   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Ez forms (See the situations listed under (2), earlier. Ez forms ) Extension beyond 2 months. Ez forms   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Ez forms File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Ez forms Be sure to check the box on Form 4868, line 8, if appropriate. Ez forms   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Ez forms   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Ez forms Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Ez forms Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Ez forms If you are not including a check or a money order, send your U. Ez forms S. Ez forms tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Ez forms S. Ez forms tax return and all attachments to:  Internal Revenue Service P. Ez forms O. Ez forms Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Ez forms S. Ez forms return to these addresses if you are attaching Form 5074 or Form 8689. Ez forms If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Ez forms Special Rules for Completing Your U. Ez forms S. Ez forms Tax Return If you are not excluding possession income from your U. Ez forms S. Ez forms tax return, follow the instructions for the specific forms you file. Ez forms However, you may not qualify to claim the earned income credit (EIC). Ez forms Earned income credit. Ez forms   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Ez forms S. Ez forms tax return. Ez forms This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Ez forms S. Ez forms Armed Forces. Ez forms U. Ez forms S. Ez forms Armed Forces. Ez forms   U. Ez forms S. Ez forms military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Ez forms Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Ez forms Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Ez forms Income from American Samoa or Puerto Rico excluded. Ez forms   You will not be allowed to take deductions and credits that apply to the excluded income. Ez forms The additional information you need follows. Ez forms Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Ez forms S. Ez forms income tax return. Ez forms Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Ez forms S. Ez forms tax return. Ez forms Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Ez forms Figuring the deduction. Ez forms   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Ez forms   Gross income subject to U. Ez forms S. Ez forms income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Ez forms Moving expense deduction. Ez forms   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Ez forms Likewise, the expenses of a move back to the United States are generally attributable to U. Ez forms S. Ez forms earned income. Ez forms   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Ez forms S. Ez forms tax return. Ez forms For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Ez forms   If you are claiming expenses for a move from a U. Ez forms S. Ez forms possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Ez forms For purposes of deducting moving expenses, the possessions are considered part of the United States. Ez forms See Publication 521, Moving Expenses, for information about what expenses are deductible. Ez forms Self-employment tax deduction. Ez forms   Generally, if you are reporting self-employment income on your U. Ez forms S. Ez forms return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Ez forms This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Ez forms   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Ez forms   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Ez forms This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Ez forms   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Ez forms   Self-employment income subject to U. Ez forms S. Ez forms income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Ez forms Include the deductible part of this amount on Form 1040, line 27. Ez forms Individual retirement arrangement (IRA) deduction. Ez forms   Do not take excluded income into account when figuring your deductible IRA contribution. Ez forms Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Ez forms To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Ez forms Then multiply your full standard deduction by the following fraction. Ez forms   Gross income subject to U. Ez forms S. Ez forms income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Ez forms ” This calculation may not be the same as the one you used to determine if you need to file a U. Ez forms S. Ez forms tax return. Ez forms Itemized Deductions Most itemized deductions do not apply to a particular type of income. Ez forms However, itemized deductions can be divided into three categories. Ez forms Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Ez forms Those that apply specifically to income subject to U. Ez forms S. Ez forms income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Ez forms Those that do not apply to specific income must be allocated between your gross income subject to U. Ez forms S. Ez forms income tax and your total gross income from all sources. Ez forms The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Ez forms Example. Ez forms In 2013, you and your spouse are both under 65 and U. Ez forms S. Ez forms citizens who are bona fide residents of Puerto Rico during the entire tax year. Ez forms You file a joint income tax return. Ez forms During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Ez forms S. Ez forms gross income) and your spouse earned $60,000 from the U. Ez forms S. Ez forms Government. Ez forms You have $16,000 of itemized deductions that do not apply to any specific type of income. Ez forms These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Ez forms You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Ez forms   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Ez forms Overall limitation on itemized deductions. Ez forms   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Ez forms Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Ez forms However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Ez forms See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Ez forms Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Ez forms S. Ez forms tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Ez forms However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Ez forms S. Ez forms tax return. Ez forms The foreign tax credit is generally figured on Form 1116. Ez forms If you have income, such as U. Ez forms S. Ez forms Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Ez forms You make this reduction for each separate income category. Ez forms To find the amount of this reduction, use the following formula for each income category. Ez forms Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Ez forms For more information on the foreign tax credit, see Publication 514. Ez forms Example. Ez forms Jason and Lynn Reddy are U. Ez forms S. Ez forms citizens who were bona fide residents of Puerto Rico during all of 2013. Ez forms They file a joint tax return. Ez forms The following table shows their excludable and taxable income for U. Ez forms S. Ez forms federal income tax purposes. Ez forms   Taxable   Excludable Jason's wages from  U. Ez forms S. Ez forms Government $25,000     Lynn's wages from Puerto Rico  corp. Ez forms     $15,000 Dividend from Puerto Rico corp. Ez forms doing business in Puerto Rico     200 Dividend from U. Ez forms S. Ez forms  corp. Ez forms doing business  in U. Ez forms S. Ez forms * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Ez forms   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Ez forms They have gross income of $26,000 for U. Ez forms S. Ez forms tax purposes. Ez forms They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Ez forms They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Ez forms S. Ez forms return. Ez forms They fill out one Form 1116 for wages and one Form 1116 for the dividend. Ez forms Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Ez forms   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Ez forms Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Ez forms A U. Ez forms S. Ez forms citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Ez forms This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Ez forms S. Ez forms income tax return must otherwise be filed). Ez forms Bona fide residents of the possessions discussed in this publication are considered U. Ez forms S. Ez forms residents for this purpose and are subject to the self-employment tax. Ez forms Forms to file. Ez forms   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Ez forms If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Ez forms If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Ez forms If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Ez forms Do not file forms 1040-SS or 1040-PR with Form 1040. Ez forms If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Ez forms Chapter 11 Bankruptcy cases. Ez forms   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Ez forms S. Ez forms Income Tax Return for Estates and Trusts) of the bankruptcy estate. Ez forms However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Ez forms   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Ez forms   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Ez forms Additional Medicare Tax Beginning in 2013, a 0. Ez forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Ez forms Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Ez forms A self-employment loss should not be considered for purposes of this tax. Ez forms RRTA compensation should be separately compared to the threshold. Ez forms Your employer is responsible for withholding the 0. Ez forms 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Ez forms You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Ez forms There are no special rules for U. Ez forms S. Ez forms citizens and nonresident aliens living abroad for purposes of this provision. Ez forms Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Ez forms For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Ez forms irs. Ez forms gov and enter the following words in the search box: Additional Medicare Tax. Ez forms You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Ez forms Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Ez forms 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Ez forms Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Ez forms The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Ez forms Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Ez forms Forms to file. Ez forms   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Ez forms For more information, see Form 8960 and its instructions. Ez forms Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Ez forms This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Ez forms In this situation, you may need to make estimated tax payments. Ez forms Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Ez forms Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Ez forms If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Ez forms Or, you can make your payments electronically and not have to file any paper forms. Ez forms See the Form 1040-ES instructions for information on making payments. Ez forms Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Ez forms American Samoa. Ez forms The Commonwealth of Puerto Rico. Ez forms The Commonwealth of the Northern Mariana Islands. Ez forms Guam. Ez forms The U. Ez forms S. Ez forms Virgin Islands. Ez forms These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Ez forms Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Ez forms How to make your request. Ez forms   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Ez forms R. Ez forms B. Ez forms 900 available at www. Ez forms irs. Ez forms gov/pub/irs-irbs/irb06-49. Ez forms pdf. Ez forms    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Ez forms S. Ez forms competent authority assistance under tax treaties. Ez forms As noted, an update to Revenue Procedure 2006-23 will be published in the future. Ez forms   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Ez forms It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Ez forms You (or a person having authority to sign your federal return) must sign and date the request. Ez forms    Send your written request for U. Ez forms S. Ez forms assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Ez forms W. Ez forms  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Ez forms Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Ez forms S. Ez forms tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Ez forms S. Ez forms Individual Income Tax Return. Ez forms Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Ez forms Attach a copy of the request to the form. Ez forms Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Ez forms See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Ez forms Prev  Up  Next   Home   More Online Publications
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Social Security Administration (SSA)

The Social Security Administration assigns social security numbers; administers the retirement, survivors, and disability insurance programs known as Social Security; and administers the Supplemental Security Income program for the aged, blind, and disabled.

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Website: Social Security Administration (SSA)

Contact In-Person: Find an Office Near You

Address: Office of Public Inquiries
6401 Security Blvd

Baltimore, MD 21235

Toll-free: (800) 772-1213

TTY: (800) 325-0778

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The Ez Forms

Ez forms 12. Ez forms   Filing Form 720 Table of Contents Attachments to Form 720. Ez forms Conditions to allowance. Ez forms Use Form 720 to report and pay the excise taxes previously discussed in this publication. Ez forms File Form 720 for each calendar quarter until you file a final Form 720. Ez forms For information on filing Form 720 electronically, visit the IRS e-file website at www. Ez forms irs. Ez forms gov/efile. Ez forms You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Ez forms Form 720 has three parts and three schedules. Ez forms Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Ez forms Part II consists of excise taxes that are not required to be deposited. Ez forms Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Ez forms Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Ez forms Complete it if you have an entry in Part I. Ez forms Schedule C, Claims, is used to make claims. Ez forms However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Ez forms Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Ez forms Attachments to Form 720. Ez forms   You may have to attach the following forms. Ez forms Form 6197 for the gas guzzler tax. Ez forms Form 6627 for environmental taxes. Ez forms Form 720X. Ez forms   This form is used to make adjustments to Forms 720 filed in prior quarters. Ez forms You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Ez forms See Form 720X for more information. Ez forms Conditions to allowance. Ez forms   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Ez forms For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Ez forms However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Ez forms Final return. Ez forms   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Ez forms Due dates. Ez forms   Form 720 must be filed by the following due dates. Ez forms Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Ez forms One-time filing. Ez forms   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Ez forms   If you meet both requirements above, see Gas guzzler tax (IRS No. Ez forms 40) in the Instructions for Form 720 for how to file and pay the tax. Ez forms Payment voucher. Ez forms   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Ez forms Prev  Up  Next   Home   More Online Publications