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File 2006 Federal Taxes Free

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File 2006 Federal Taxes Free

File 2006 federal taxes free Publication 179 - Additional Material Table of Contents 15. File 2006 federal taxes free Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. File 2006 federal taxes free Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. File 2006 federal taxes free Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. File 2006 federal taxes free Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. File 2006 federal taxes free Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. File 2006 federal taxes free , de ganado, aves, abejas, animales de piel o silvestres. File 2006 federal taxes free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2006 federal taxes free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free 2. File 2006 federal taxes free Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. File 2006 federal taxes free , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. File 2006 federal taxes free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2006 federal taxes free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free 3. File 2006 federal taxes free Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). File 2006 federal taxes free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2006 federal taxes free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free 4. File 2006 federal taxes free Servicios relacionados con el desmote de algodón. File 2006 federal taxes free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2006 federal taxes free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free 5. File 2006 federal taxes free Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. File 2006 federal taxes free Tributable (como labor no agrícola). File 2006 federal taxes free * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free 6. File 2006 federal taxes free Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. File 2006 federal taxes free Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). File 2006 federal taxes free Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free 7. File 2006 federal taxes free Servicios en la elaboración, empaque, entrega, etc. File 2006 federal taxes free , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. File 2006 federal taxes free Empleado por el explotador de la finca. File 2006 federal taxes free Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. File 2006 federal taxes free * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free De lo contrario, será tributable como labor no agrícola. File 2006 federal taxes free b. File 2006 federal taxes free Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). File 2006 federal taxes free Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. File 2006 federal taxes free * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free De lo contrario, será tributable como labor no agrícola. File 2006 federal taxes free c. File 2006 federal taxes free Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). File 2006 federal taxes free Tributable (como labor no agrícola). File 2006 federal taxes free * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. File 2006 federal taxes free De lo contrario, será tributable como labor no agrícola. File 2006 federal taxes free 8. File 2006 federal taxes free Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. File 2006 federal taxes free Tributable (como labor no agrícola). File 2006 federal taxes free * Tributable (como labor no agrícola). File 2006 federal taxes free *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). File 2006 federal taxes free Otras exenciones pueden corresponder. File 2006 federal taxes free Vea los apartados 5 y 12 . File 2006 federal taxes free Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. File 2006 federal taxes free Residentes     a. File 2006 federal taxes free Servicios prestados en los EE. File 2006 federal taxes free UU. File 2006 federal taxes free ** Lo mismo que un ciudadano de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free Lo mismo que un ciudadano de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free b. File 2006 federal taxes free Servicios prestados fuera de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. File 2006 federal taxes free Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. File 2006 federal taxes free UU. File 2006 federal taxes free o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. File 2006 federal taxes free 2. File 2006 federal taxes free No residentes Vea la Publicación 15-A, en inglés. File 2006 federal taxes free Vea la Publicación 15-A, en inglés. File 2006 federal taxes free a. File 2006 federal taxes free Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free   3. File 2006 federal taxes free Extranjero no residente trabajando en barcos o aviones estadounidenses. File 2006 federal taxes free Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. File 2006 federal taxes free Salarios de un trabajador fallecido     1. File 2006 federal taxes free Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free 2. File 2006 federal taxes free Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. File 2006 federal taxes free Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. File 2006 federal taxes free Tributable. File 2006 federal taxes free Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). File 2006 federal taxes free Exenta, si la remuneración se le paga a un estudiante regular. File 2006 federal taxes free Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. File 2006 federal taxes free Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. File 2006 federal taxes free Empleados emparentados:     1. File 2006 federal taxes free Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). File 2006 federal taxes free Exenta hasta los 18 años de edad. File 2006 federal taxes free Exenta hasta los 21 años de edad. File 2006 federal taxes free 2. File 2006 federal taxes free Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. File 2006 federal taxes free Exenta hasta los 21 años de edad. File 2006 federal taxes free Exenta hasta los 21 años de edad. File 2006 federal taxes free 3. File 2006 federal taxes free Padre que presta servicios para un hijo. File 2006 federal taxes free Tributable, si presta servicios en la ocupación o negocio del hijo. File 2006 federal taxes free Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. File 2006 federal taxes free Exenta. File 2006 federal taxes free 4. File 2006 federal taxes free Cónyuge que presta servicios para el otro cónyuge. File 2006 federal taxes free Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. File 2006 federal taxes free Exenta. File 2006 federal taxes free Los empleados federales:     1. File 2006 federal taxes free Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. File 2006 federal taxes free Tributable. File 2006 federal taxes free Exenta. File 2006 federal taxes free 2. File 2006 federal taxes free Todos los demás. File 2006 federal taxes free Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). File 2006 federal taxes free Para otros empleados, por lo general, está sujeta a la contribución al Medicare. File 2006 federal taxes free Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. File 2006 federal taxes free **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. File 2006 federal taxes free Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. File 2006 federal taxes free Salmón o mero. File 2006 federal taxes free Tributable a menos que la (3) sea aplicable. File 2006 federal taxes free Tributable a menos que la (3) sea aplicable. File 2006 federal taxes free 2. File 2006 federal taxes free Otra clase de pescado y otra clase de vida acuática animal o vegetal. File 2006 federal taxes free Tributable a menos que la (3) sea aplicable. File 2006 federal taxes free Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. File 2006 federal taxes free 3. File 2006 federal taxes free Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). File 2006 federal taxes free Esta porción depende de la pesca de la embarcación. File 2006 federal taxes free En tales casos la tripulación suele tener menos de 10 personas. File 2006 federal taxes free Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). File 2006 federal taxes free Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). File 2006 federal taxes free Beneficios marginales. File 2006 federal taxes free Tributable por la cantidad de beneficio recibida por el empleado. File 2006 federal taxes free Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. File 2006 federal taxes free Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. File 2006 federal taxes free *** Gobiernos extranjeros y organizaciones internacionales. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free Tal como los empleados federales que trabajan en los EE. File 2006 federal taxes free UU. File 2006 federal taxes free Exenta. File 2006 federal taxes free (Vea, además, Los empleados federales, anteriormente). File 2006 federal taxes free Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free y otros patronos privados. File 2006 federal taxes free Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free que trabaja para un patrono estadounidense. File 2006 federal taxes free Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. File 2006 federal taxes free UU. File 2006 federal taxes free o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free o (b) un ciudadano de los EE. File 2006 federal taxes free UU. File 2006 federal taxes free que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. File 2006 federal taxes free UU. File 2006 federal taxes free tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. File 2006 federal taxes free Empleados del gobierno (que no sea el gobierno federal). File 2006 federal taxes free Consulte al Servicio Federal de Rentas Internas en Puerto Rico. File 2006 federal taxes free Consulte al Servicio Federal de Rentas Internas en Puerto Rico. File 2006 federal taxes free Trabajo industrial hecho en el hogar:     1. File 2006 federal taxes free Por empleados bajo la ley común. File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free 2. File 2006 federal taxes free Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). File 2006 federal taxes free Tributable, si se les pagan $100 o más en  efectivo en un año. File 2006 federal taxes free Exenta. File 2006 federal taxes free Médicos internos empleados en hospitales. File 2006 federal taxes free Tributable. File 2006 federal taxes free Exenta. File 2006 federal taxes free Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. File 2006 federal taxes free Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. File 2006 federal taxes free Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. File 2006 federal taxes free Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. File 2006 federal taxes free Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. File 2006 federal taxes free Agentes de seguros o solicitadores:     1. File 2006 federal taxes free Vendedores de seguros a tiempo completo. File 2006 federal taxes free Tributable. File 2006 federal taxes free Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. File 2006 federal taxes free 2. File 2006 federal taxes free Otros vendedores de seguros de vida, accidente, etc. File 2006 federal taxes free Tributable, solamente si es un empleado de acuerdo a la ley común. File 2006 federal taxes free Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. File 2006 federal taxes free Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. File 2006 federal taxes free (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). File 2006 federal taxes free Vea la Publicación 15-A, en inglés. File 2006 federal taxes free Vea la Publicación 15-A, en inglés. File 2006 federal taxes free ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. File 2006 federal taxes free Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. File 2006 federal taxes free (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). File 2006 federal taxes free 1. File 2006 federal taxes free Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. File 2006 federal taxes free Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. File 2006 federal taxes free  2. File 2006 federal taxes free Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. File 2006 federal taxes free 1. File 2006 federal taxes free Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. File 2006 federal taxes free Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. File 2006 federal taxes free  2. File 2006 federal taxes free Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. File 2006 federal taxes free Ministros de iglesias que ejercen como tal. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free Reembolsos de gastos de mudanza:     1. File 2006 federal taxes free Gastos calificados. File 2006 federal taxes free Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. File 2006 federal taxes free Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. File 2006 federal taxes free 2. File 2006 federal taxes free Gastos no calificados. File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free Pagos en especie:     a. File 2006 federal taxes free A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free b. File 2006 federal taxes free A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free Organizaciones sin fines de lucro:     1. File 2006 federal taxes free Organizaciones religiosas, docentes, caritativas, etc. File 2006 federal taxes free , del tipo descrito en la sec. File 2006 federal taxes free 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. File 2006 federal taxes free 501(a) del Código Federal de Rentas Internas. File 2006 federal taxes free Tributable si la remuneración durante el año asciende a $100 o más. File 2006 federal taxes free Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. File 2006 federal taxes free La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. File 2006 federal taxes free Exenta. File 2006 federal taxes free 2. File 2006 federal taxes free Corporaciones establecidas por el Congreso de acuerdo con la Sec. File 2006 federal taxes free 501(c) del Código Federal de Rentas Internas. File 2006 federal taxes free Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. File 2006 federal taxes free 3121(b)(5) ó (6) del Código Federal de Rentas Internas. File 2006 federal taxes free Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. File 2006 federal taxes free 3306(c)(6) del Código Federal de Rentas Internas. File 2006 federal taxes free 3. File 2006 federal taxes free Otras organizaciones exentas bajo la sec. File 2006 federal taxes free 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. File 2006 federal taxes free 401(a) o bajo la Sec. File 2006 federal taxes free 521 del Código Federal de Rentas Internas. File 2006 federal taxes free Tributable si el empleado gana $100 o más en un año. File 2006 federal taxes free Tributable si el empleado gana $50 o más en un trimestre. File 2006 federal taxes free Socios colectivos Exentos. File 2006 federal taxes free Exentos. File 2006 federal taxes free Pacientes empleados en hospitales. File 2006 federal taxes free Tributable (exenta en el caso de los hospitales estatales o locales). File 2006 federal taxes free Exenta. File 2006 federal taxes free Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. File 2006 federal taxes free En nombre de la orden, de la iglesia dirigente o de una institución asociada. File 2006 federal taxes free Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. File 2006 federal taxes free Exenta. File 2006 federal taxes free 2. File 2006 federal taxes free En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. File 2006 federal taxes free Aportaciones efectuadas por el patrono a un plan calificado. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free 2. File 2006 federal taxes free Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free 3. File 2006 federal taxes free Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free 4. File 2006 federal taxes free Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). File 2006 federal taxes free Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). File 2006 federal taxes free Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). File 2006 federal taxes free 5. File 2006 federal taxes free Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. File 2006 federal taxes free Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). File 2006 federal taxes free Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). File 2006 federal taxes free 6. File 2006 federal taxes free Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free       Vendedores: 1. File 2006 federal taxes free Empleados conforme al derecho común. File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free 2. File 2006 federal taxes free Empleados estatutarios (referidos en el apartado 2 ). File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable excepto para los agentes de seguro que trabajan a tiempo completo. File 2006 federal taxes free 3. File 2006 federal taxes free Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). File 2006 federal taxes free Exentos. File 2006 federal taxes free Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. File 2006 federal taxes free Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. File 2006 federal taxes free El negocio de venta no puede estar localizado en un establecimiento permanente. File 2006 federal taxes free Indemnización por separación del empleo. File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable. File 2006 federal taxes free Pagos por concepto de enfermedad o lesiones:     1. File 2006 federal taxes free Bajo la ley de compensación a trabajadores. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free 2. File 2006 federal taxes free Bajo ciertos planes patronales. File 2006 federal taxes free Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File 2006 federal taxes free Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File 2006 federal taxes free 3. File 2006 federal taxes free Bajo planes que no son patronales. File 2006 federal taxes free Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File 2006 federal taxes free Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. File 2006 federal taxes free Estudiantes:     1. File 2006 federal taxes free Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. File 2006 federal taxes free Escuela privada, institución de enseñanza superior o universidad. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free b. File 2006 federal taxes free Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. File 2006 federal taxes free Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. File 2006 federal taxes free Exenta. File 2006 federal taxes free c. File 2006 federal taxes free Escuela pública, institución de enseñanza superior o universidad. File 2006 federal taxes free Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. File 2006 federal taxes free Exenta. File 2006 federal taxes free 2. File 2006 federal taxes free Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. File 2006 federal taxes free Tributable. File 2006 federal taxes free Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. File 2006 federal taxes free 3. File 2006 federal taxes free Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free 4. File 2006 federal taxes free Estudiante empleado por un campamento organizado. File 2006 federal taxes free Tributable. File 2006 federal taxes free Exenta. File 2006 federal taxes free Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. File 2006 federal taxes free Propinas:     1. File 2006 federal taxes free Si ascienden a $20 o más en un mes. File 2006 federal taxes free Tributable. File 2006 federal taxes free Tributable por el total de propinas declaradas por escrito al patrono. File 2006 federal taxes free 2. File 2006 federal taxes free Si ascienden a menos de $20 en un mes. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free Compensación del seguro obrero. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. File 2006 federal taxes free Exenta. File 2006 federal taxes free Exenta. File 2006 federal taxes free   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. File 2006 federal taxes free Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. File 2006 federal taxes free Ayuda relacionada con las contribuciones. File 2006 federal taxes free   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. File 2006 federal taxes free Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. File 2006 federal taxes free Patronos en Puerto Rico. File 2006 federal taxes free   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. File 2006 federal taxes free Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. File 2006 federal taxes free Si desea más información sobre este formulario, acceda al sitio web www. File 2006 federal taxes free hacienda. File 2006 federal taxes free gobierno. File 2006 federal taxes free pr. File 2006 federal taxes free Internet. File 2006 federal taxes free    IRS. File 2006 federal taxes free gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. File 2006 federal taxes free Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. File 2006 federal taxes free Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. File 2006 federal taxes free Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. File 2006 federal taxes free gov, el cual contiene información tributaria para personas físicas y negocios. File 2006 federal taxes free Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. File 2006 federal taxes free Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. File 2006 federal taxes free El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. File 2006 federal taxes free Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. File 2006 federal taxes free Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. File 2006 federal taxes free Si desea ver estos temas, acceda a IRS. File 2006 federal taxes free gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. File 2006 federal taxes free Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. File 2006 federal taxes free Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. File 2006 federal taxes free Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. File 2006 federal taxes free gov. File 2006 federal taxes free Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. File 2006 federal taxes free gov. File 2006 federal taxes free La información está disponible en inglés. File 2006 federal taxes free Solicite un PIN de Declaración Electrónica accediendo a IRS. File 2006 federal taxes free gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). File 2006 federal taxes free Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. File 2006 federal taxes free Localice el Centro de Ayuda al Contribuyente del IRS. File 2006 federal taxes free En la casilla Search (Buscar) escriba local offices, en inglés en IRS. File 2006 federal taxes free gov. File 2006 federal taxes free En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. File 2006 federal taxes free Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. File 2006 federal taxes free Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. File 2006 federal taxes free gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. File 2006 federal taxes free Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. File 2006 federal taxes free Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). File 2006 federal taxes free Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). File 2006 federal taxes free Acceda a IRS. File 2006 federal taxes free gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). File 2006 federal taxes free Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. File 2006 federal taxes free Lea los Internal Revenue Bulletins (Boletines del IRS). File 2006 federal taxes free Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. File 2006 federal taxes free Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. File 2006 federal taxes free gov y escoja entre una variedad de opciones. File 2006 federal taxes free Teléfono. File 2006 federal taxes free   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. File 2006 federal taxes free Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. File 2006 federal taxes free Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). File 2006 federal taxes free Deberá recibir su pedido dentro de 10 días laborables. File 2006 federal taxes free Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. File 2006 federal taxes free Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. File 2006 federal taxes free El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. File 2006 federal taxes free Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. File 2006 federal taxes free Visitas en persona. File 2006 federal taxes free   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. File 2006 federal taxes free Antes de visitar, verifique los días, horas de operación, y los servicios prestados. File 2006 federal taxes free Productos. File 2006 federal taxes free Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. File 2006 federal taxes free Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. File 2006 federal taxes free Servicios. File 2006 federal taxes free Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. File 2006 federal taxes free Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. File 2006 federal taxes free Antes de visitar la oficina, verifique en www. File 2006 federal taxes free irs. File 2006 federal taxes free gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. File 2006 federal taxes free gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. File 2006 federal taxes free Correo. File 2006 federal taxes free   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. File 2006 federal taxes free Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. File 2006 federal taxes free  Internal Revenue Service 1201 N. File 2006 federal taxes free Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. File 2006 federal taxes free   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. File 2006 federal taxes free El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. File 2006 federal taxes free Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. File 2006 federal taxes free   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. File 2006 federal taxes free Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. File 2006 federal taxes free Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. File 2006 federal taxes free Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. File 2006 federal taxes free   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. File 2006 federal taxes free Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. File 2006 federal taxes free Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. File 2006 federal taxes free Nuestros defensores saben cómo trabajar con el IRS. File 2006 federal taxes free   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. File 2006 federal taxes free que le ayudarán a entender sus derechos. File 2006 federal taxes free ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. File 2006 federal taxes free O, nos puede llamar libre de cargos al 1-877-777-4778. File 2006 federal taxes free   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. File 2006 federal taxes free Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. File 2006 federal taxes free Clínicas para Contribuyentes de Bajos Recursos. File 2006 federal taxes free   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. File 2006 federal taxes free La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. File 2006 federal taxes free Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. File 2006 federal taxes free Visite el sitio www. File 2006 federal taxes free irs. File 2006 federal taxes free gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. File 2006 federal taxes free Prev  Up  Next   Home   More Online Publications
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File 2006 federal taxes free 1. File 2006 federal taxes free   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. File 2006 federal taxes free Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. File 2006 federal taxes free   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. File 2006 federal taxes free See Publication 501 for more information. File 2006 federal taxes free Additional Medicare Tax. File 2006 federal taxes free  Beginning in 2013, a 0. File 2006 federal taxes free 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. File 2006 federal taxes free For more information, see the Instructions for Form 1040, line 60, and Form 8959. File 2006 federal taxes free Net Investment Income Tax. File 2006 federal taxes free  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). File 2006 federal taxes free NIIT is a 3. File 2006 federal taxes free 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. File 2006 federal taxes free For more information, see the Instructions for Form 1040, line 60, and Form 8960. File 2006 federal taxes free Refundable credit for prior year minimum tax. File 2006 federal taxes free  The refundable portion of the credit for prior year minimum tax is no longer available. File 2006 federal taxes free Who must file. File 2006 federal taxes free  Generally, the amount of income you can receive before you must file a return has been increased. File 2006 federal taxes free See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. File 2006 federal taxes free Reminders File online. File 2006 federal taxes free  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. File 2006 federal taxes free Create your own personal identification number (PIN) and file a completely paperless tax return. File 2006 federal taxes free For more information, see Does My Return Have To Be on Paper , later. File 2006 federal taxes free Change of address. File 2006 federal taxes free  If you change your address, you should notify the IRS. File 2006 federal taxes free You can use Form 8822 to notify the IRS of the change. File 2006 federal taxes free See Change of Address , later, under What Happens After I File. File 2006 federal taxes free Enter your social security number. File 2006 federal taxes free  You must enter your social security number (SSN) in the spaces provided on your tax return. File 2006 federal taxes free If you file a joint return, enter the SSNs in the same order as the names. File 2006 federal taxes free Direct deposit of refund. File 2006 federal taxes free  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. File 2006 federal taxes free See Direct Deposit under Refunds, later. File 2006 federal taxes free If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. File 2006 federal taxes free Pay online or by phone. File 2006 federal taxes free  If you owe additional tax, you may be able to pay online or by phone. File 2006 federal taxes free See How To Pay , later. File 2006 federal taxes free Installment agreement. File 2006 federal taxes free  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. File 2006 federal taxes free See Installment Agreement , later, under Amount You Owe. File 2006 federal taxes free You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. File 2006 federal taxes free Automatic 6-month extension. File 2006 federal taxes free  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. File 2006 federal taxes free S. File 2006 federal taxes free Individual Income Tax Return. File 2006 federal taxes free See Automatic Extension , later. File 2006 federal taxes free Service in combat zone. File 2006 federal taxes free  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. File 2006 federal taxes free See Individuals Serving in Combat Zone , later, under When Do I Have To File. File 2006 federal taxes free Adoption taxpayer identification number. File 2006 federal taxes free  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). File 2006 federal taxes free For more information, see Social Security Number (SSN) , later. File 2006 federal taxes free Taxpayer identification number for aliens. File 2006 federal taxes free  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File 2006 federal taxes free For more information, see Social Security Number (SSN) , later. File 2006 federal taxes free Frivolous tax submissions. File 2006 federal taxes free  The IRS has published a list of positions that are identified as frivolous. File 2006 federal taxes free The penalty for filing a frivolous tax return is $5,000. File 2006 federal taxes free Also, the $5,000 penalty will apply to other specified frivolous submissions. File 2006 federal taxes free For more information, see Civil Penalties , later. File 2006 federal taxes free Introduction This chapter discusses the following topics. File 2006 federal taxes free Whether you have to file a return. File 2006 federal taxes free Which form to use. File 2006 federal taxes free How to file electronically. File 2006 federal taxes free When, how, and where to file your return. File 2006 federal taxes free What happens if you pay too little or too much tax. File 2006 federal taxes free What records you should keep and how long you should keep them. File 2006 federal taxes free How you can change a return you have already filed. File 2006 federal taxes free Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. File 2006 federal taxes free Individuals in general. File 2006 federal taxes free (There are special rules for surviving spouses, executors, administrators, legal representatives, U. File 2006 federal taxes free S. File 2006 federal taxes free citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. File 2006 federal taxes free S. File 2006 federal taxes free possessions. File 2006 federal taxes free ) Dependents. File 2006 federal taxes free Certain children under age 19 or full-time students. File 2006 federal taxes free Self-employed persons. File 2006 federal taxes free Aliens. File 2006 federal taxes free The filing requirements for each category are explained in this chapter. File 2006 federal taxes free The filing requirements apply even if you do not owe tax. File 2006 federal taxes free Even if you do not have to file a return, it may be to your advantage to do so. File 2006 federal taxes free See Who Should File, later. File 2006 federal taxes free File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. File 2006 federal taxes free Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. File 2006 federal taxes free Individuals—In General If you are a U. File 2006 federal taxes free S. File 2006 federal taxes free citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. File 2006 federal taxes free To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. File 2006 federal taxes free Even if no table shows that you must file, you may need to file to get money back. File 2006 federal taxes free (See Who Should File , later. File 2006 federal taxes free ) Gross income. File 2006 federal taxes free   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. File 2006 federal taxes free It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). File 2006 federal taxes free Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). File 2006 federal taxes free If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. File 2006 federal taxes free   Common types of income are discussed in Part Two of this publication. File 2006 federal taxes free Community income. File 2006 federal taxes free   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. File 2006 federal taxes free This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. File 2006 federal taxes free See Publication 555, Community Property, for more information. File 2006 federal taxes free Nevada, Washington, and California domestic partners. File 2006 federal taxes free   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. File 2006 federal taxes free See Publication 555. File 2006 federal taxes free Self-employed individuals. File 2006 federal taxes free   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. File 2006 federal taxes free See Self-Employed Persons , later, for more information about your filing requirements. File 2006 federal taxes free    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. File 2006 federal taxes free Filing status. File 2006 federal taxes free   Your filing status depends on whether you are single or married and on your family situation. File 2006 federal taxes free Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. File 2006 federal taxes free See chapter 2 for an explanation of each filing status. File 2006 federal taxes free Age. File 2006 federal taxes free   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. File 2006 federal taxes free See Table 1-1. File 2006 federal taxes free You are considered 65 on the day before your 65th birthday. File 2006 federal taxes free For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. File 2006 federal taxes free Table 1-1. File 2006 federal taxes free 2013 Filing Requirements for Most Taxpayers IF your filing status is. File 2006 federal taxes free . File 2006 federal taxes free . File 2006 federal taxes free AND at the end of 2013 you  were. File 2006 federal taxes free . File 2006 federal taxes free . File 2006 federal taxes free * THEN file a return if  your gross income  was at least. File 2006 federal taxes free . File 2006 federal taxes free . File 2006 federal taxes free ** 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. File 2006 federal taxes free ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). File 2006 federal taxes free Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). File 2006 federal taxes free If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. File 2006 federal taxes free Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. File 2006 federal taxes free Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. File 2006 federal taxes free But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. File 2006 federal taxes free *** 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. File 2006 federal taxes free Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. File 2006 federal taxes free You are the surviving spouse, executor, administrator, or legal representative. File 2006 federal taxes free The decedent met the filing requirements at the date of death. File 2006 federal taxes free For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. File 2006 federal taxes free U. File 2006 federal taxes free S. File 2006 federal taxes free Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. File 2006 federal taxes free For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. File 2006 federal taxes free S. File 2006 federal taxes free Citizens and Resident Aliens Abroad. File 2006 federal taxes free It is available online and at most U. File 2006 federal taxes free S. File 2006 federal taxes free embassies and consulates. File 2006 federal taxes free See How To Get Tax Help in the back of this publication. File 2006 federal taxes free Residents of Puerto Rico If you are a U. File 2006 federal taxes free S. File 2006 federal taxes free citizen and also a bona fide resident of Puerto Rico, you generally must file a U. File 2006 federal taxes free S. File 2006 federal taxes free income tax return for any year in which you meet the income requirements. File 2006 federal taxes free This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. File 2006 federal taxes free If you are a bona fide resident of Puerto Rico for the entire year, your U. File 2006 federal taxes free S. File 2006 federal taxes free gross income does not include income from sources within Puerto Rico. File 2006 federal taxes free It does, however, include any income you received for your services as an employee of the United States or a U. File 2006 federal taxes free S. File 2006 federal taxes free agency. File 2006 federal taxes free If you receive income from Puerto Rican sources that is not subject to U. File 2006 federal taxes free S. File 2006 federal taxes free tax, you must reduce your standard deduction. File 2006 federal taxes free As a result, the amount of income you must have before you are required to file a U. File 2006 federal taxes free S. File 2006 federal taxes free income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. File 2006 federal taxes free For more information, see Publication 570, Tax Guide for Individuals With Income From U. File 2006 federal taxes free S. File 2006 federal taxes free Possessions. File 2006 federal taxes free Individuals With Income From U. File 2006 federal taxes free S. File 2006 federal taxes free Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. File 2006 federal taxes free S. File 2006 federal taxes free Virgin Islands, special rules may apply when determining whether you must file a U. File 2006 federal taxes free S. File 2006 federal taxes free federal income tax return. File 2006 federal taxes free In addition, you may have to file a return with the individual island government. File 2006 federal taxes free See Publication 570 for more information. File 2006 federal taxes free Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. File 2006 federal taxes free You also must file if your situation is described in Table 1-3. File 2006 federal taxes free Responsibility of parent. File 2006 federal taxes free   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. File 2006 federal taxes free If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. File 2006 federal taxes free If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. File 2006 federal taxes free ” Child's earnings. File 2006 federal taxes free   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. File 2006 federal taxes free This is true even if under local law the child's parent has the right to the earnings and may actually have received them. File 2006 federal taxes free But if the child does not pay the tax due on this income, the parent is liable for the tax. File 2006 federal taxes free Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. File 2006 federal taxes free If this election is made, the child does not have to file a return. File 2006 federal taxes free See Parent's Election To Report Child's Interest and Dividends in chapter 31. File 2006 federal taxes free Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. File 2006 federal taxes free Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. File 2006 federal taxes free You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). File 2006 federal taxes free Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. File 2006 federal taxes free 28 or more. File 2006 federal taxes free (See Table 1-3. File 2006 federal taxes free ) Use Schedule SE (Form 1040) to figure your self-employment tax. File 2006 federal taxes free Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. File 2006 federal taxes free For more information about this tax, see Publication 334, Tax Guide for Small Business. File 2006 federal taxes free Employees of foreign governments or international organizations. File 2006 federal taxes free   If you are a U. File 2006 federal taxes free S. File 2006 federal taxes free citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. File 2006 federal taxes free Ministers. File 2006 federal taxes free   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. File 2006 federal taxes free This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. File 2006 federal taxes free For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. File 2006 federal taxes free Table 1-2. File 2006 federal taxes free 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. File 2006 federal taxes free If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. File 2006 federal taxes free (See Table 1-3 for other situations when you must file. File 2006 federal taxes free ) In this table, earned income includes salaries, wages, tips, and professional fees. File 2006 federal taxes free It also includes taxable scholarship and fellowship grants. File 2006 federal taxes free (See Scholarships and fellowships in chapter 12. File 2006 federal taxes free ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. File 2006 federal taxes free It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. File 2006 federal taxes free Gross income is the total of your earned and unearned income. File 2006 federal taxes free   Single dependents—Were you either age 65 or older or blind? □ No. File 2006 federal taxes free You must file a return if any of the following apply. File 2006 federal taxes free     • Your unearned income was more than $1,000. File 2006 federal taxes free     • Your earned income was more than $6,100. File 2006 federal taxes free     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. File 2006 federal taxes free □ Yes. File 2006 federal taxes free You must file a return if any of the following apply. File 2006 federal taxes free     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). File 2006 federal taxes free     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). File 2006 federal taxes free     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). File 2006 federal taxes free Married dependents—Were you either age 65 or older or blind? □ No. File 2006 federal taxes free You must file a return if any of the following apply. File 2006 federal taxes free     • Your unearned income was more than $1,000. File 2006 federal taxes free     • Your earned income was more than $6,100. File 2006 federal taxes free     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File 2006 federal taxes free     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. File 2006 federal taxes free □ Yes. File 2006 federal taxes free You must file a return if any of the following apply. File 2006 federal taxes free     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). File 2006 federal taxes free     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). File 2006 federal taxes free     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. File 2006 federal taxes free     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). File 2006 federal taxes free Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. File 2006 federal taxes free The rules used to determine your alien status are discussed in Publication 519, U. File 2006 federal taxes free S. File 2006 federal taxes free Tax Guide for Aliens. File 2006 federal taxes free Resident alien. File 2006 federal taxes free   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. File 2006 federal taxes free S. File 2006 federal taxes free citizens. File 2006 federal taxes free Use the forms discussed in this publication. File 2006 federal taxes free Nonresident alien. File 2006 federal taxes free   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. File 2006 federal taxes free S. File 2006 federal taxes free citizens and resident aliens. File 2006 federal taxes free See Publication 519 to find out if U. File 2006 federal taxes free S. File 2006 federal taxes free income tax laws apply to you and which forms you should file. File 2006 federal taxes free Dual-status taxpayer. File 2006 federal taxes free   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. File 2006 federal taxes free Different rules apply for each part of the year. File 2006 federal taxes free For information on dual-status taxpayers, see Publication 519. File 2006 federal taxes free Table 1-3. File 2006 federal taxes free Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. File 2006 federal taxes free 1. File 2006 federal taxes free   You owe any special taxes, including any of the following. File 2006 federal taxes free   a. File 2006 federal taxes free Alternative minimum tax. File 2006 federal taxes free   b. File 2006 federal taxes free Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. File 2006 federal taxes free But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. File 2006 federal taxes free   c. File 2006 federal taxes free Household employment taxes. File 2006 federal taxes free But if you are filing a return only because you owe this tax, you can file Schedule H by itself. File 2006 federal taxes free   d. File 2006 federal taxes free Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. File 2006 federal taxes free   e. File 2006 federal taxes free Recapture of first-time homebuyer credit. File 2006 federal taxes free   f. File 2006 federal taxes free Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. File 2006 federal taxes free   g. File 2006 federal taxes free Recapture taxes. File 2006 federal taxes free 2. File 2006 federal taxes free   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. File 2006 federal taxes free 3. File 2006 federal taxes free   You had net earnings from self-employment of at least $400. File 2006 federal taxes free 4. File 2006 federal taxes free   You had wages of $108. File 2006 federal taxes free 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. File 2006 federal taxes free Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. File 2006 federal taxes free You had federal income tax withheld or made estimated tax payments. File 2006 federal taxes free You qualify for the earned income credit. File 2006 federal taxes free See chapter 36 for more information. File 2006 federal taxes free You qualify for the additional child tax credit. File 2006 federal taxes free See chapter 34 for more information. File 2006 federal taxes free You qualify for the health coverage tax credit. File 2006 federal taxes free See chapter 37 for more information. File 2006 federal taxes free You qualify for the American opportunity credit. File 2006 federal taxes free See chapter 35 for more information. File 2006 federal taxes free You qualify for the credit for federal tax on fuels. File 2006 federal taxes free See chapter 37 for more information. File 2006 federal taxes free Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. File 2006 federal taxes free (But also see Does My Return Have To Be on Paper , later. File 2006 federal taxes free ) See the discussion under Form 1040 for when you must use that form. File 2006 federal taxes free Form 1040EZ Form 1040EZ is the simplest form to use. File 2006 federal taxes free You can use Form 1040EZ if all of the following apply. File 2006 federal taxes free    Your filing status is single or married filing jointly. File 2006 federal taxes free If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. File 2006 federal taxes free You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. File 2006 federal taxes free If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File 2006 federal taxes free You do not claim any dependents. File 2006 federal taxes free Your taxable income is less than $100,000. File 2006 federal taxes free Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. File 2006 federal taxes free You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. File 2006 federal taxes free You do not claim any credits other than the earned income credit. File 2006 federal taxes free You do not owe any household employment taxes on wages you paid to a household employee. File 2006 federal taxes free If you earned tips, they are included in boxes 5 and 7 of your Form W-2. File 2006 federal taxes free You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. File 2006 federal taxes free   You must meet all of these requirements to use Form 1040EZ. File 2006 federal taxes free If you do not, you must use Form 1040A or Form 1040. File 2006 federal taxes free Figuring tax. File 2006 federal taxes free   On Form 1040EZ, you can use only the tax table to figure your income tax. File 2006 federal taxes free You cannot use Form 1040EZ to report any other tax. File 2006 federal taxes free Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. File 2006 federal taxes free You can use Form 1040A if all of the following apply. File 2006 federal taxes free    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. File 2006 federal taxes free If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. File 2006 federal taxes free You must use Form 1040. File 2006 federal taxes free Your taxable income is less than $100,000. File 2006 federal taxes free Your adjustments to income are for only the following items. File 2006 federal taxes free Educator expenses. File 2006 federal taxes free IRA deduction. File 2006 federal taxes free Student loan interest deduction. File 2006 federal taxes free Tuition and fees. File 2006 federal taxes free You do not itemize your deductions. File 2006 federal taxes free You claim only the following tax credits. File 2006 federal taxes free The credit for child and dependent care expenses. File 2006 federal taxes free (See chapter 32. File 2006 federal taxes free ) The credit for the elderly or the disabled. File 2006 federal taxes free (See chapter 33. File 2006 federal taxes free ) The education credits. File 2006 federal taxes free (See chapter 35. File 2006 federal taxes free ) The retirement savings contribution credit. File 2006 federal taxes free (See chapter 37. File 2006 federal taxes free ) The child tax credit. File 2006 federal taxes free (See chapter 34. File 2006 federal taxes free ) The earned income credit. File 2006 federal taxes free (See chapter 36. File 2006 federal taxes free ) The additional child tax credit. File 2006 federal taxes free (See chapter 34. File 2006 federal taxes free ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. File 2006 federal taxes free (See Publication 525, Taxable and Nontaxable Income. File 2006 federal taxes free )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. File 2006 federal taxes free   You must meet all these requirements to use Form 1040A. File 2006 federal taxes free If you do not, you must use Form 1040. File 2006 federal taxes free Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. File 2006 federal taxes free You can use Form 1040 to report all types of income, deductions, and credits. File 2006 federal taxes free You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. File 2006 federal taxes free You must use Form 1040 if any of the following apply. File 2006 federal taxes free    Your taxable income is $100,000 or more. File 2006 federal taxes free You itemize your deductions on Schedule A. File 2006 federal taxes free You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. File 2006 federal taxes free You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. File 2006 federal taxes free Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). File 2006 federal taxes free You received $20 or more in tips in any 1 month and did not report all of them to your employer. File 2006 federal taxes free (See chapter 6. File 2006 federal taxes free ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. File 2006 federal taxes free You claim any credits other than the credits listed earlier under Form 1040A. File 2006 federal taxes free You owe the excise tax on insider stock compensation from an expatriated corporation. File 2006 federal taxes free Your Form W-2 shows an amount in box 12 with a code Z. File 2006 federal taxes free You had a qualified health savings account funding distribution from your IRA. File 2006 federal taxes free You are an employee and your employer did not withhold social security and Medicare tax. File 2006 federal taxes free You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. File 2006 federal taxes free You are a debtor in a bankruptcy case filed after October 16, 2005. File 2006 federal taxes free You must repay the first-time homebuyer credit. File 2006 federal taxes free You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. File 2006 federal taxes free Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). File 2006 federal taxes free If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. File 2006 federal taxes free See your tax return instructions for details. File 2006 federal taxes free If you do not qualify for Free File, then you should check out IRS. File 2006 federal taxes free gov for low-cost e-file options or Free File Fillable Forms. File 2006 federal taxes free IRS e-file Table 1-4 lists the benefits of IRS e-file. File 2006 federal taxes free IRS e-file uses automation to replace most of the manual steps needed to process paper returns. File 2006 federal taxes free As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. File 2006 federal taxes free However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. File 2006 federal taxes free Using e-file does not affect your chances of an IRS examination of your return. File 2006 federal taxes free Free File Fillable Forms. File 2006 federal taxes free   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. File 2006 federal taxes free These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. File 2006 federal taxes free gov, and Apply only to a federal tax return. File 2006 federal taxes free Electronic return signatures. File 2006 federal taxes free   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). File 2006 federal taxes free If you are filing online, you must use a Self-Select PIN. File 2006 federal taxes free If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. File 2006 federal taxes free Self-Select PIN. File 2006 federal taxes free   The Self-Select PIN method allows you to create your own PIN. File 2006 federal taxes free If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. File 2006 federal taxes free   A PIN is any combination of five digits you choose except five zeros. File 2006 federal taxes free If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. File 2006 federal taxes free   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. File 2006 federal taxes free Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. File 2006 federal taxes free AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. File 2006 federal taxes free If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. File 2006 federal taxes free Visit us at IRS. File 2006 federal taxes free gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. File 2006 federal taxes free (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. File 2006 federal taxes free The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. File 2006 federal taxes free ) You will also be prompted to enter your date of birth. File 2006 federal taxes free Table 1-4. File 2006 federal taxes free Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. File 2006 federal taxes free • Free File is available in English and Spanish. File 2006 federal taxes free • Free File is available online 24 hours a day, 7 days a week. File 2006 federal taxes free • Get your refund faster by e-filing using Direct Deposit. File 2006 federal taxes free • Sign electronically with a secure self-selected PIN and file a completely paperless return. File 2006 federal taxes free • Receive an acknowledgement that your return was received and accepted. File 2006 federal taxes free • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. File 2006 federal taxes free You can also file a return early and pay the amount you owe by the due date of your return. File 2006 federal taxes free • Save time by preparing and e-filing federal and state returns together. File 2006 federal taxes free • IRS computers quickly and automatically check for errors or other missing information. File 2006 federal taxes free • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. File 2006 federal taxes free You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. File 2006 federal taxes free If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. File 2006 federal taxes free This can be found at IRS. File 2006 federal taxes free gov. File 2006 federal taxes free Click on Request an Electronic Filing PIN. File 2006 federal taxes free Or you can call 1-866-704-7388. File 2006 federal taxes free Practitioner PIN. File 2006 federal taxes free   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. File 2006 federal taxes free The practitioner can provide you with details. File 2006 federal taxes free Form 8453. File 2006 federal taxes free   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. File 2006 federal taxes free For details, see Form 8453. File 2006 federal taxes free For more details, visit www. File 2006 federal taxes free irs. File 2006 federal taxes free gov/efile and click on “ Individuals. File 2006 federal taxes free ” Identity Protection PIN. File 2006 federal taxes free   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. File 2006 federal taxes free If the IRS has not given you this type of number, leave these spaces blank. File 2006 federal taxes free For more information, see the Instructions for Form 1040A or Form 1040. File 2006 federal taxes free Power of attorney. File 2006 federal taxes free   If an agent is signing your return for you, a power of attorney (POA) must be filed. File 2006 federal taxes free Attach the POA to Form 8453 and file it using that form's instructions. File 2006 federal taxes free See Signatures , later, for more information on POAs. File 2006 federal taxes free State returns. File 2006 federal taxes free   In most states, you can file an electronic state return simultaneously with your federal return. File 2006 federal taxes free For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. File 2006 federal taxes free irs. File 2006 federal taxes free gov/efile. File 2006 federal taxes free Refunds. File 2006 federal taxes free   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. File 2006 federal taxes free With e-file, your refund will be issued faster than if you filed on paper. File 2006 federal taxes free   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. File 2006 federal taxes free See Offset against debts under Refunds, later. File 2006 federal taxes free Refund inquiries. File 2006 federal taxes free   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. File 2006 federal taxes free See Refund Information , later. File 2006 federal taxes free Amount you owe. File 2006 federal taxes free   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. File 2006 federal taxes free See How To Pay , later, for information on how to pay the amount you owe. File 2006 federal taxes free Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. File 2006 federal taxes free A computer with Internet access and tax preparation software are all you need. File 2006 federal taxes free Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. File 2006 federal taxes free IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. File 2006 federal taxes free For information, visit www. File 2006 federal taxes free irs. File 2006 federal taxes free gov/efile. File 2006 federal taxes free Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. File 2006 federal taxes free Others offer it for a fee. File 2006 federal taxes free Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. File 2006 federal taxes free Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. File 2006 federal taxes free The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. File 2006 federal taxes free Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. File 2006 federal taxes free To find a site near you, call 1-800-906-9887. File 2006 federal taxes free Or to find the nearest AARP TaxAide site, visit AARP's website at www. File 2006 federal taxes free aarp. File 2006 federal taxes free org/taxaide or call 1-888-227-7669. File 2006 federal taxes free For more information on these programs, go to IRS. File 2006 federal taxes free gov and enter keyword “VITA” in the search box. File 2006 federal taxes free Using a Tax Professional Many tax professionals electronically file tax returns for their clients. File 2006 federal taxes free You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. File 2006 federal taxes free Note. File 2006 federal taxes free Tax professionals may charge a fee for IRS e-file. File 2006 federal taxes free Fees can vary depending on the professional and the specific services rendered. File 2006 federal taxes free When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. File 2006 federal taxes free For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. File 2006 federal taxes free Table 1-5. File 2006 federal taxes free When To File Your 2013 Return For U. File 2006 federal taxes free S. File 2006 federal taxes free citizens and residents who file returns on a calendar year. File 2006 federal taxes free   For Most Taxpayers For Certain Taxpayers Outside the U. File 2006 federal taxes free S. File 2006 federal taxes free No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. File 2006 federal taxes free When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. File 2006 federal taxes free —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File 2006 federal taxes free Filing paper returns on time. File 2006 federal taxes free   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. File 2006 federal taxes free If you send your return by registered mail, the date of the registration is the postmark date. File 2006 federal taxes free The registration is evidence that the return was delivered. File 2006 federal taxes free If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. File 2006 federal taxes free The postmarked certified mail receipt is evidence that the return was delivered. File 2006 federal taxes free Private delivery services. File 2006 federal taxes free   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. File 2006 federal taxes free The private delivery service can tell you how to get written proof of this date. File 2006 federal taxes free   For the IRS mailing address to use if you are using a private delivery service, go to IRS. File 2006 federal taxes free gov and enter “private delivery service” in the search box. File 2006 federal taxes free   The following are designated private delivery services. File 2006 federal taxes free DHL Express (DHL): Same Day Service. File 2006 federal taxes free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. File 2006 federal taxes free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File 2006 federal taxes free M. File 2006 federal taxes free , UPS Worldwide Express Plus, and UPS Worldwide Express. File 2006 federal taxes free Filing electronic returns on time. File 2006 federal taxes free   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. File 2006 federal taxes free An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. File 2006 federal taxes free   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. File 2006 federal taxes free The date and time in your time zone controls whether your electronically filed return is timely. File 2006 federal taxes free Filing late. File 2006 federal taxes free   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. File 2006 federal taxes free For more information, see Penalties , later. File 2006 federal taxes free Also see Interest under Amount You Owe. File 2006 federal taxes free   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. File 2006 federal taxes free Nonresident alien. File 2006 federal taxes free    If you are a nonresident alien and earn wages subject to U. File 2006 federal taxes free S. File 2006 federal taxes free income tax withholding, your 2013 U. File 2006 federal taxes free S. File 2006 federal taxes free income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. File 2006 federal taxes free   If you do not earn wages subject to U. File 2006 federal taxes free S. File 2006 federal taxes free income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. File 2006 federal taxes free See Publication 519 for more filing information. File 2006 federal taxes free Filing for a decedent. File 2006 federal taxes free   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. File 2006 federal taxes free See Publication 559. File 2006 federal taxes free Extensions of Time To File You may be able to get an extension of time to file your return. File 2006 federal taxes free There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. File 2006 federal taxes free Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. File 2006 federal taxes free Example. File 2006 federal taxes free If your return is due on April 15, 2014, you will have until October 15, 2014, to file. File 2006 federal taxes free If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. File 2006 federal taxes free You may also be charged penalties, discussed later. File 2006 federal taxes free How to get the automatic extension. File 2006 federal taxes free   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. File 2006 federal taxes free E-file options. File 2006 federal taxes free   There are two ways you can use e-file to get an extension of time to file. File 2006 federal taxes free Complete Form 4868, Application for Automatic Extension of Time To File U. File 2006 federal taxes free S. File 2006 federal taxes free Individual Income Tax Return, to use as a worksheet. File 2006 federal taxes free If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. File 2006 federal taxes free If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. File 2006 federal taxes free E-file using your personal computer or a tax professional. File 2006 federal taxes free    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. File 2006 federal taxes free You will need to provide certain information from your tax return for 2012. File 2006 federal taxes free If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. File 2006 federal taxes free E-file and pay by credit or debit card or by direct transfer from your bank account. File 2006 federal taxes free   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. File 2006 federal taxes free You can do this by phone or over the Internet. File 2006 federal taxes free You do not file Form 4868. File 2006 federal taxes free See Pay online , under How To Pay, later in this chapter. File 2006 federal taxes free Filing a paper Form 4868. File 2006 federal taxes free   You can get an extension of time to file by filing a paper Form 4868. File 2006 federal taxes free Mail it to the address shown in the form instructions. File 2006 federal taxes free   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. File 2006 federal taxes free ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. File 2006 federal taxes free When to file. File 2006 federal taxes free   You must request the automatic extension by the due date for your return. File 2006 federal taxes free You can file your return any time before the 6-month extension period ends. File 2006 federal taxes free When you file your return. File 2006 federal taxes free   Enter any payment you made related to the extension of time to file on Form 1040, line 68. File 2006 federal taxes free If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. File 2006 federal taxes free Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. File 2006 federal taxes free Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. File 2006 federal taxes free S. File 2006 federal taxes free citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. File 2006 federal taxes free However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. File 2006 federal taxes free If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. File 2006 federal taxes free See Individuals Serving in Combat Zone , later, for special rules that apply to you. File 2006 federal taxes free Married taxpayers. File 2006 federal taxes free   If you file a joint return, only one spouse has to qualify for this automatic extension. File 2006 federal taxes free If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. File 2006 federal taxes free How to get the extension. File 2006 federal taxes free   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. File 2006 federal taxes free (See the situations listed under (2), earlier. File 2006 federal taxes free ) Extensions beyond 2 months. File 2006 federal taxes free   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. File 2006 federal taxes free File Form 4868 and check the box on line 8. File 2006 federal taxes free No further extension. File 2006 federal taxes free   An extension of more than 6 months will generally not be granted. File 2006 federal taxes free However, if you are outside the United States and meet certain tests, you may be granted a longer extension. File 2006 federal taxes free For more information, see When To File and Pay in Publication 54. File 2006 federal taxes free Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. File 2006 federal taxes free This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. File 2006 federal taxes free Combat zone. File 2006 federal taxes free   For purposes of the automatic extension, the term “combat zone” includes the following areas. File 2006 federal taxes free The Arabian peninsula area, effective January 17, 1991. File 2006 federal taxes free The Kosovo area, effective March 24, 1999. File 2006 federal taxes free Afghanistan area, effective September 19, 2001. File 2006 federal taxes free   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. File 2006 federal taxes free The publication also has information about other tax benefits available to military personnel serving in a combat zone. File 2006 federal taxes free Extension period. File 2006 federal taxes free   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. File 2006 federal taxes free   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. File 2006 federal taxes free For example, you have 3½ months (January 1 – April 15) to file your tax return. File 2006 federal taxes free Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. File 2006 federal taxes free See Extension of Deadlines in Publication 3 for more information. File 2006 federal taxes free   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. File 2006 federal taxes free How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. File 2006 federal taxes free It also explains how to complete certain sections of the form. File 2006 federal taxes free You may find Table 1-6 helpful when you prepare your paper return. File 2006 federal taxes free Table 1-6. File 2006 federal taxes free Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. File 2006 federal taxes free 2 — Get the forms, schedules, and publications you need. File 2006 federal taxes free 3 — Fill in your return. File 2006 federal taxes free 4 — Check your return to make sure it is correct. File 2006 federal taxes free 5 — Sign and date your return. File 2006 federal taxes free 6 — Attach all required forms and schedules. File 2006 federal taxes free Electronic returns. File 2006 federal taxes free   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. File 2006 federal taxes free Substitute tax forms. File 2006 federal taxes free   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. File 2006 federal taxes free Form W-2. File 2006 federal taxes free   If you were an employee, you should receive Form W-2 from your employer. File 2006 federal taxes free You will need the information from this form to prepare your return. File 2006 federal taxes free See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. File 2006 federal taxes free   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. File 2006 federal taxes free If it is mailed, you should allow adequate time to receive it before contacting your employer. File 2006 federal taxes free If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. File 2006 federal taxes free When you request IRS help, be prepared to provide the following information. File 2006 federal taxes free Your name, address (including ZIP code), and phone number. File 2006 federal taxes free Your SSN. File 2006 federal taxes free Your dates of employment. File 2006 federal taxes free Your employer's name, address (including ZIP code), and phone number. File 2006 federal taxes free Form 1099. File 2006 federal taxes free   If you received certain types of income, you may receive a Form 1099. File 2006 federal taxes free For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). File 2006 federal taxes free If it is mailed, you should allow adequate time to receive it before contacting the payer. File 2006 federal taxes free If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. File 2006 federal taxes free When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. File 2006 federal taxes free A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. File 2006 federal taxes free You must account for your income and expenses in a way that clearly shows your taxable income. File 2006 federal taxes free The way you do this is called an accounting method. File 2006 federal taxes free This section explains which accounting periods and methods you can use. File 2006 federal taxes free Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. File 2006 federal taxes free If you do not use a calendar year, your accounting period is a fiscal year. File 2006 federal taxes free A regular fiscal year is a 12-month period that ends on the last day of any month except December. File 2006 federal taxes free A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. File 2006 federal taxes free You choose your accounting period (tax year) when you file your first income tax return. File 2006 federal taxes free It cannot be longer than 12 months. File 2006 federal taxes free More information. File 2006 federal taxes free   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. File 2006 federal taxes free Accounting Methods Your accounting method is the way you account for your income and expenses. File 2006 federal taxes free Most taxpayers use either the cash method or an accrual method. File 2006 federal taxes free You choose a method when you file your first income tax return. File 2006 federal taxes free If you want to change your accounting method after that, you generally must get IRS approval. File 2006 federal taxes free Cash method. File 2006 federal taxes free   If you use this method, report all items of income in the year in which you actually or constructively receive them. File 2006 federal taxes free Generally, you deduct all expenses in the year you actually pay them. File 2006 federal taxes free This is the method most individual taxpayers use. File 2006 federal taxes free Constructive receipt. File 2006 federal taxes free   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. File 2006 federal taxes free You do not need to have physical possession of it. File 2006 federal taxes free For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). File 2006 federal taxes free Garnisheed wages. File 2006 federal taxes free   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. File 2006 federal taxes free You must include these wages in income for the year you would have received them. File 2006 federal taxes free Debts paid for you. File 2006 federal taxes free   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. File 2006 federal taxes free See Canceled Debts in chapter 12 for more information. File 2006 federal taxes free Payment to third party. File 2006 federal taxes free   If a third party is paid income from property you own, you have constructively received the income. File 2006 federal taxes free It is the same as if you had actually received the income and paid it to the third party. File 2006 federal taxes free Payment to an agent. File 2006 federal taxes free   Income an agent receives for you is income you constructively received in the year the agent receives it. File 2006 federal taxes free If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. File 2006 federal taxes free Check received or available. File 2006 federal taxes free   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. File 2006 federal taxes free A check that was “made available to you” includes a check you have already received, but not cashed or deposited. File 2006 federal taxes free It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. File 2006 federal taxes free It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. File 2006 federal taxes free No constructive receipt. File 2006 federal taxes free   There may be facts to show that you did not constructively receive income. File 2006 federal taxes free Example. File 2006 federal taxes free Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. File 2006 federal taxes free Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. File 2006 federal taxes free Accrual method. File 2006 federal taxes free   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. File 2006 federal taxes free You generally deduct your expenses when you incur them, rather than when you pay them. File 2006 federal taxes free Income paid in advance. File 2006 federal taxes free   An advance payment of income is generally included in gross income in the year you receive it. File 2006 federal taxes free Your method of accounting does not matter as long as the income is available to you. File 2006 federal taxes free An advance payment may include rent or interest you receive in advance and pay for services you will perform later. File 2006 federal taxes free   A limited deferral until the next tax year may be allowed for certain advance payments. File 2006 federal taxes free See Publication 538 for specific information. File 2006 federal taxes free Additional information. File 2006 federal taxes free   For more information on accounting methods, including how to change your accounting method, see Publication 538. File 2006 federal taxes free Social Security Number (SSN) You must enter your SSN on your return. File 2006 federal taxes free If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. File 2006 federal taxes free If you are filing a joint return, include the SSNs in the same order as the names. File 2006 federal taxes free Use this same order in submitting other forms and documents to the IRS. File 2006 federal taxes free Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. File 2006 federal taxes free If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. File 2006 federal taxes free If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. File 2006 federal taxes free If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. File 2006 federal taxes free Name change. File 2006 federal taxes free   If you changed your name because of marriage, divorce, etc. File 2006 federal taxes free , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. File 2006 federal taxes free This prevents delays in processing your return and issuing refunds. File 2006 federal taxes free It also safeguards your future social security benefits. File 2006 federal taxes free Dependent's SSN. File 2006 federal taxes free   You must provide the SSN of each dependent you claim, regardless of the dependent's age. File 2006 federal taxes free This requirement applies to all dependents (not just your children) claimed on your tax return. File 2006 federal taxes free Exception. File 2006 federal taxes free    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. File 2006 federal taxes free The document must show that the child was born alive. File 2006 federal taxes free No SSN. File 2006 federal taxes free   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. File 2006 federal taxes free It usually takes about 2 weeks to get an SSN. File 2006 federal taxes free If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. File 2006 federal taxes free   If you are a U. File 2006 federal taxes free S. File 2006 federal taxes free citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. File 2006 federal taxes free If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. File 2006 federal taxes free   Form SS-5 is available at any SSA office, on the Internet at www. File 2006 federal taxes free socialsecurity. File 2006 federal taxes free gov, or by calling 1-800-772-1213. File 2006 federal taxes free If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. File 2006 federal taxes free   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . File 2006 federal taxes free   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. File 2006 federal taxes free Adoption taxpayer identification number (ATIN). File 2006 federal taxes free   If you are in the process of adopting a child who is a U. File 2006 federal taxes free S. File 2006 federal taxes free citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. File 2006 federal taxes free    File Form W-7A, Application for Taxpayer Identification Number for Pending U. File 2006 federal taxes free S. File 2006 federal taxes free Adoptions, with the IRS to get an ATIN if all of the following are true. File 2006 federal taxes free You have a child living with you who was placed in your home for legal adoption. File 2006 federal taxes free You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. File 2006 federal taxes free You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. File 2006 federal taxes free You are eligible to claim the child as a dependent on your tax return. File 2006 federal taxes free After the adoption is final, you must apply for an SSN for the child. File 2006 federal taxes free You cannot continue using the ATIN. File 2006 federal taxes free   See Form W-7A for more information. File 2006 federal taxes free Nonresident alien spouse. File 2006 federal taxes free   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. File 2006 federal taxes free If your spouse is not eligible for an SSN, see the following discussion on ITINs. File 2006 federal taxes free Individual taxpayer identification number (ITIN). File 2006 federal taxes free   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. File 2006 federal taxes free This also applies to an alien spouse or dependent. File 2006 federal taxes free To apply for an ITIN, file Form W-7 with the IRS. File 2006 federal taxes free It usually takes about 6 to 10 weeks to get an ITIN. File 2006 federal taxes free Enter the ITIN on your tax return wherever an SSN is requested. File 2006 federal taxes free    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. File 2006 federal taxes free See the Form W-7 instructions for how and where to file. File 2006 federal taxes free You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. File 2006 federal taxes free ITIN for tax use only. File 2006 federal taxes free   An ITIN is for tax use only. File 2006 federal taxes free It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. File 2006 federal taxes free S. File 2006 federal taxes free law. File 2006 federal taxes free Penalty for not providing social security number. File 2006 federal taxes free   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. File 2006 federal taxes free See the discussion on Penalties , later, for more information. File 2006 federal taxes free SSN on correspondence. File 2006 federal taxes free   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. File 2006 federal taxes free Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. File 2006 federal taxes free Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. File 2006 federal taxes free If you want $3 to go to this fund, check the box. File 2006 federal taxes free If you are filing a joint return, your spouse can also have $3 go to the fund. File 2006 federal taxes free If you check a box, your tax or refund will not change. File 2006 federal taxes free Computations The following information may be useful in making the return easier to complete. File 2006 federal taxes free Rounding off dollars. File 2006 federal taxes free   You can round off cents to whole dollars on your return and schedules. File 2006 federal taxes free If you do round to whole dollars, you must round all amounts. File 2006 federal taxes free To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. File 2006 federal taxes free For example, $1. File 2006 federal taxes free 39 becomes $1 and $2. File 2006 federal taxes free 50 becomes $3. File 2006 federal taxes free   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. File 2006 federal taxes free Example. File 2006 federal taxes free You receive two Forms W-2: one showing wages of $5,000. File 2006 federal taxes free 55 and one showing wages of $18,500. File 2006 federal taxes free 73. File 2006 federal taxes free On Form 1040, line 7, you would enter $23,501 ($5,000. File 2006 federal taxes free 55 + $18,500. File 2006 federal taxes free 73 = $23,501. File 2006 federal taxes free 28), not $23,502 ($5,001 + $18,501). File 2006 federal taxes free Equal amounts. File 2006 federal taxes free   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. File 2006 federal taxes free Example. File 2006 federal taxes free Line 1 is $500. File 2006 federal taxes free Line 3 is $500. File 2006 federal taxes free Line 5 asks you to enter the smaller of line 1 or 3. File 2006 federal taxes free Enter $500 on line 5. File 2006 federal taxes free Negative amounts. File 2006 federal taxes free   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. File 2006 federal taxes free To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. File 2006 federal taxes free Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. File 2006 federal taxes free You may be able to file a paperless return using IRS e-file. File 2006 federal taxes free There's nothing to attach or mail, not even your Forms W-2. File 2006 federal taxes free See Does My Return Have To Be on Paper, earlier. File 2006 federal taxes free Form W-2. File 2006 federal taxes free   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. File 2006 federal taxes free You should have a Form W-2 from each employer. File 2006 federal taxes free If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. File 2006 federal taxes free Attach it to the front page of your paper return, not to any attachments. File 2006 federal taxes free For more information, see Form W-2 in chapter 4. File 2006 federal taxes free   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File 2006 federal taxes free , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. File 2006 federal taxes free Form 1040EZ. File 2006 federal taxes free   There are no additional schedules to file with Form 1040EZ. File 2006 federal taxes free Form 1040A. File 2006 federal taxes free   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. File 2006 federal taxes free Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. File 2006 federal taxes free Do not attach items unless required to do so. File 2006 federal taxes free Form 1040. File 2006 federal taxes free   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. File 2006 federal taxes free Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. File 2006 federal taxes free Do not attach items unless required to do so. File 2006 federal taxes free Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. File 2006 federal taxes free If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th