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File 1040ez For Free

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File 1040ez For Free

File 1040ez for free 3. File 1040ez for free   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. File 1040ez for free Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. File 1040ez for free An exclusion from gross income is generally income you receive that is not included in your U. File 1040ez for free S. File 1040ez for free income and is not subject to U. File 1040ez for free S. File 1040ez for free tax. File 1040ez for free This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. File 1040ez for free Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. File 1040ez for free Useful Items - You may want to see: Publication 54 Tax Guide for U. File 1040ez for free S. File 1040ez for free Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. File 1040ez for free Resident Aliens Resident aliens may be able to exclude the following items from their gross income. File 1040ez for free Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. File 1040ez for free The exclusion is $97,600 in 2013. File 1040ez for free In addition, you may be able to exclude or deduct certain foreign housing amounts. File 1040ez for free You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. File 1040ez for free For more information, see Publication 54. File 1040ez for free Foreign country. File 1040ez for free    A foreign country is any territory under the sovereignty of a government other than that of the United States. File 1040ez for free   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. File 1040ez for free It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. File 1040ez for free   The term “foreign country” does not include U. File 1040ez for free S. File 1040ez for free possessions or territories. File 1040ez for free It does not include the Antarctic region. File 1040ez for free Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. File 1040ez for free Interest Income Interest income that is not connected with a U. File 1040ez for free S. File 1040ez for free trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. File 1040ez for free State and local government obligations. File 1040ez for free   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. File 1040ez for free S. File 1040ez for free possession, generally is not included in income. File 1040ez for free However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. File 1040ez for free Portfolio interest. File 1040ez for free   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. File 1040ez for free To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. File 1040ez for free Note. File 1040ez for free For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. File 1040ez for free Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. File 1040ez for free Obligations in registered form. File 1040ez for free   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. File 1040ez for free   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. File 1040ez for free   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. File 1040ez for free For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. File 1040ez for free Obligations not in registered form. File 1040ez for free    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. File 1040ez for free A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. File 1040ez for free   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. File 1040ez for free In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. File 1040ez for free Interest that does not qualify as portfolio interest. File 1040ez for free   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. File 1040ez for free You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. File 1040ez for free Contingent interest. File 1040ez for free   Portfolio interest does not include contingent interest. File 1040ez for free Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. File 1040ez for free For exceptions, see Internal Revenue Code section 871(h)(4)(C). File 1040ez for free Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. File 1040ez for free Related persons. File 1040ez for free   Related persons include the following. File 1040ez for free Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. File 1040ez for free ), and lineal descendants (children, grandchildren, etc. File 1040ez for free ). File 1040ez for free Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. File 1040ez for free Certain corporations, partnerships, and other entities. File 1040ez for free For details, see Nondeductible Loss in chapter 2 of Publication 544. File 1040ez for free Exception for existing debt. File 1040ez for free   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. File 1040ez for free Dividend Income The following dividend income is exempt from the 30% tax. File 1040ez for free Certain dividends paid by foreign corporations. File 1040ez for free   There is no 30% tax on U. File 1040ez for free S. File 1040ez for free source dividends you receive from a foreign corporation. File 1040ez for free See Second exception under Dividends in chapter 2 for how to figure the amount of U. File 1040ez for free S. File 1040ez for free source dividends. File 1040ez for free Certain interest-related dividends. File 1040ez for free   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. File 1040ez for free The mutual fund will designate in writing which dividends are interest-related dividends. File 1040ez for free Certain short-term capital gain dividends. File 1040ez for free   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. File 1040ez for free The mutual fund will designate in writing which dividends are short-term capital gain dividends. File 1040ez for free This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. File 1040ez for free Services Performed for Foreign Employer If you were paid by a foreign employer, your U. File 1040ez for free S. File 1040ez for free source income may be exempt from U. File 1040ez for free S. File 1040ez for free tax, but only if you meet one of the situations discussed next. File 1040ez for free Employees of foreign persons, organizations, or offices. File 1040ez for free   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. File 1040ez for free S. File 1040ez for free sources and is tax exempt if you meet all three of the following conditions. File 1040ez for free You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. File 1040ez for free S. File 1040ez for free corporation, a U. File 1040ez for free S. File 1040ez for free partnership, or a U. File 1040ez for free S. File 1040ez for free citizen or resident. File 1040ez for free You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. File 1040ez for free Your pay for these services is not more than $3,000. File 1040ez for free If you do not meet all three conditions, your income from personal services performed in the United States is U. File 1040ez for free S. File 1040ez for free source income and is taxed according to the rules in chapter 4. File 1040ez for free   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. File 1040ez for free To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. File 1040ez for free If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. File 1040ez for free   A day means a calendar day during any part of which you are physically present in the United States. File 1040ez for free Example 1. File 1040ez for free During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. File 1040ez for free S. File 1040ez for free partnership. File 1040ez for free Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. File 1040ez for free That office paid him a total gross salary of $2,800 for those services. File 1040ez for free During 2013, he was not engaged in a trade or business in the United States. File 1040ez for free The salary is not considered U. File 1040ez for free S. File 1040ez for free source income and is exempt from U. File 1040ez for free S. File 1040ez for free tax. File 1040ez for free Example 2. File 1040ez for free The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. File 1040ez for free He received $2,875 in 2013, and $1,625 in 2014. File 1040ez for free During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. File 1040ez for free Henry's salary is U. File 1040ez for free S. File 1040ez for free source income and is taxed under the rules in chapter 4. File 1040ez for free Crew members. File 1040ez for free   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. File 1040ez for free S. File 1040ez for free possession is not U. File 1040ez for free S. File 1040ez for free source income and is exempt from U. File 1040ez for free S. File 1040ez for free tax. File 1040ez for free This exemption does not apply to compensation for services performed on foreign aircraft. File 1040ez for free Students and exchange visitors. File 1040ez for free   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. File 1040ez for free   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. File 1040ez for free It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. File 1040ez for free   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. File 1040ez for free Foreign employer. File 1040ez for free   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. File 1040ez for free S. File 1040ez for free possession by a U. File 1040ez for free S. File 1040ez for free corporation, a U. File 1040ez for free S. File 1040ez for free partnership, or an individual who is a U. File 1040ez for free S. File 1040ez for free citizen or resident. File 1040ez for free   The term “foreign employer” does not include a foreign government. File 1040ez for free Pay from a foreign government that is exempt from U. File 1040ez for free S. File 1040ez for free income tax is discussed in chapter 10. File 1040ez for free Income from certain annuities. File 1040ez for free   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. File 1040ez for free S. File 1040ez for free income tax if you meet both of the following conditions. File 1040ez for free You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . File 1040ez for free At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. File 1040ez for free S. File 1040ez for free citizens or residents. File 1040ez for free   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. File 1040ez for free S. File 1040ez for free citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. File 1040ez for free   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. File 1040ez for free Income affected by treaties. File 1040ez for free   Income of any kind that is exempt from U. File 1040ez for free S. File 1040ez for free tax under a treaty to which the United States is a party is excluded from your gross income. File 1040ez for free Income on which the tax is only limited by treaty, however, is included in gross income. File 1040ez for free See chapter 9. File 1040ez for free Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. File 1040ez for free Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. File 1040ez for free If you are married and file a joint return, you may be able to exclude up to $500,000. File 1040ez for free For information on the requirements for this exclusion, see Publication 523. File 1040ez for free This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. File 1040ez for free Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. File 1040ez for free The rules discussed here apply to both resident and nonresident aliens. File 1040ez for free If a nonresident alien receives a grant that is not from U. File 1040ez for free S. File 1040ez for free sources, it is not subject to U. File 1040ez for free S. File 1040ez for free tax. File 1040ez for free See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. File 1040ez for free S. File 1040ez for free sources. File 1040ez for free A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. File 1040ez for free Candidate for a degree. File 1040ez for free   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. File 1040ez for free Eligible educational institution. File 1040ez for free   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 1040ez for free Qualified education expenses. File 1040ez for free   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File 1040ez for free These items must be required of all students in your course of instruction. File 1040ez for free However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. File 1040ez for free Expenses that do not qualify. File 1040ez for free   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. File 1040ez for free This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. File 1040ez for free Scholarship or fellowship amounts used to pay these costs are taxable. File 1040ez for free Amounts used to pay expenses that do not qualify. File 1040ez for free   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. File 1040ez for free Payment for services. File 1040ez for free   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. File 1040ez for free This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. File 1040ez for free Example. File 1040ez for free On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. File 1040ez for free As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. File 1040ez for free Of the $2,500 scholarship, $1,000 represents payment for her services. File 1040ez for free Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. File 1040ez for free Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - SOI Projects, Contacts, and Public Release Information

Back to Tax Stats

Statistics of Income Projects and Contacts (PDF, revised March 2014)

This document contains a complete listing of Projects and Contacts for SOI’s current and future releases. Here you will find the project name and primary contact, program content, and projected date for public release.

Please contact the Statistical Information Service with questions.

The IRS Statistics of Income Division (SOI) produces data compiled from samples of tax and information returns filed with the IRS. A variety of Federal agencies, academics, researchers, and the general public use the information we gather, analyze, and publish to study tax policy, project tax revenues, and to estimate the overall impact and their effects on tax law changes.

Page Last Reviewed or Updated: 24-Mar-2014

The File 1040ez For Free

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