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

 Current Testimony:


Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, U.S. House of Representatives. Subject: Internal Revenue Service Oversight. 02/26/2014

 Prior Testimony:


Written Statement of Nina E. Olson before the Subcommittee on Government Operations, House Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: Identity Theft-Related Tax Fraud. 08/02/2013
 

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government, Committee on Appropriations, United States Senate. Subject: Internal Revenue Service FY 2014 Budget Request. 05/08/2013
 

Written Statement of Nina E. Olson before the Committee on Finance, U.S. Senate. Subject: Tax Fraud, Tax ID Theft, and Tax Reform. 04/16/2013
 

Written Statement of Nina E. Olson before the Subcommittee on Government Organization, Efficiency, and Financial Management - Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: Identity Theft-Related Tax Fraud. 11/29/2012
 

Written Statement of Nina E. Olson before the Committee on Oversight and Government Reform, U.S. House of Representatives. Subject: Tax-Related Provisions of the Affordable Care Act. 08/02/2012
 

Written Statement of Nina E. Olson before the Subcommittee on Crime, Terrorism, and Homeland Security, U.S. House of Representatives, Committee on the Judiciary. Subject: Identity Theft and Income Tax Preparation Fraud. 06/28/2012
 

Written Statement of Nina E. Olson before the Subcommittees on Oversight and Social Security, U.S. House of Representatives, Committee on Ways and Means. Subject: Identity Theft and Tax Fraud. 05/08/2012
 

Written Statement of Nina E. Olson before the Subcommittee on Government Organization, Efficiency, and Financial Management, U.S. House of Representatives, Committee on Oversight and Government Reform. Subject: Tax Compliance and Tax-Fraud Prevention. 04/19/2012
 

Written Statement of Nina E. Olson before the Subcommittee on Fiscal Responsibility and Economic Growth, United States Senate. Subject: Tax Fraud by Identity Theft, Part 2: Status, Progress, and Potential Solutions. 03/20/2012
 

Written Statement of Nina E. Olson before the Committee on Finance, United States Senate. Subject: Complexity and the Tax Gap: Making Tax Compliance Easier and Collecting What's Due. 06/28/2011
 

Written Statement of Nina E. Olson before the Subcommittee on Financial Services and General Government Committee on Appropriations, United States Senate. Subject: Internal Revenue Service FY 2012 Budget Request. 06/08/2011
 

Written Statement of Nina E. Olson before the Subcommittee on Fiscal Responsibility and Economic Growth, Committee on Finance. Subject: Hearing on the Spread of Tax Fraud by Identity Theft: A Threat to Taxpayers, A Drain on the Public Treasury. 05/25/2011
 

Written Statement of Nina E. Olson before the Subcommittee on Oversight, Committee on Ways and Means. Subject: Hearing on Improper Payments in the Administration of Refundable Tax Credits. 05/25/2011
 

Written Statement of Nina E. Olson before the House Committee on Small Business. Subject: Hearing on How Tax Complexity Hinders Small Businesses and the Impact on Job Creation and Economic Growth. 04/13/2011
 

Written Statement of Nina E. Olson before the U.S. House of Representatives, Committee on Ways and Means. Subject: Hearing on Tax Reform. 01/20/2011
 

Written Statement of Nina E. Olson before the U.S. Senate, Committee on Finance. Subject: Tax Filing Season Update - Current IRSW Issues. 04/15/2010
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means. Subject: National Taxpayer Advocate's 2009 Annual Report to Congress - 03/16/2010
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means.  Subject:  Tax Compliance Challenges Facing Financially Struggling Taxpayers. 02/26/09
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means.  Subject:  The Status of Economic Stimulus Payments. 06/19/08
 

Written Statement of Nina E. Olson, before the U.S. Senate Committee on Appropriations. Subject:  Internal Revenue Service FY 2009 Budget Request. 04/16/08
 

Written Statement of Nina E. Olson before the U.S. Senate Committee on Finance. Subject: Identity Theft in Tax Administration. 04/10/08
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means. Subject:  The 2008 Tax Return Filing Season; IRS Operations; FY 2009 Budget Proposals; and the National Taxpayer Advocate's 2007 Annual Report to Congress. 03/13/08
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means. Subject: IRS Private Debt Collection Program. 05/23/07  [ Appendices transmitted as a separate document]
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Ways and Means, Subcommittee on Select Revenue Measures. Subject: The Alternative Minimum Tax. 03/07/07
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Appropriations, Subcommittee on Financial Services and General Government.  Subject:  Tax Fairness: Policy and Enforcement. 03/05/07
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on the Budget. Subject:  The IRS and the Tax Gap. 02/16/07
 

Written Statement of Nina E. Olson, before the U.S. Senate, Committee on Homeland Security and Governmental Affairs, Subcommittee on Federal Financial Management, Government Information, and International Security.  Subject:  The Tax Gap. 09/26/06 
 

Written Statement of Nina E. Olson, before the U.S. Senate, Committee on Finance, Subcommittee of Taxation and IRS Oversight.  Subject:  The Tax Gap. 07/26/06
 

Written Statement of Nina E. Olson, before the U.S. Senate, Committee on Appropriations; Subcommittee on Transportation, Treasury, the Judiciary, Housing and Urban Development, and Related Agencies. Subject:  Internal Revenue Service FY 2007 Budget Request. 04/27/06 
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Small Business.  Subject:  The Effects of Tax Compliance Initiatives on Small Business. 04/05/06 
 

Written Statement of Nina E. Olson, before the U.S. Senate, Committee on Finance. Subject:  Tax Return Preparation Options for Taxpayers. 04/04/06
 

Written Statement of Nina E. Olson, before the U.S. House of Representatives, Committee on Appropriations, Subcommittee on Transportation, Treasury, and Housing and Urban Development, the Judiciary, District of Columbia, and Related Agencies. Subject:  Internal Revenue Service FY 2007 Budget Request. 03/29/06
 

Written Statement of Nina E. Olson  before the Committee on the Budget, United States Senate. Subject:  The Causes of and Solutions to the Federal Tax Gap. 02/15/2006
 

Written Statement of Nina E. Olson, NTA, before the Subcommittee on Federal Financial Management, Government Information, and International Security. Subject: The Tax Gap.  10/26/2005
 

National Taxpayer Advocate Written Testimony, before the House Committee on Small Business. 09/21/05
 

National Taxpayer Advocate Written Testimony before the House Committee on Ways and Means Subcommittee on Oversight on the Regulation of Federal Tax Return Preparers. 07/20/05
 

National Taxpayer Advocate Written Testimony before the Senate Subcommittee on Taxation and IRS Oversight on the Alternative Minimum Tax (AMT). 05/23/05
 

National Taxpayer Advocate Written Testimony for the Joint Review of the Strategic Plans and Budget of the Internal Revenue Service.05/19/05
 

National Taxpayer Advocate Testimony before the President's Advisory Panel on Federal Tax Reform 03/05:


National Taxpayer Advocate Testimony before the Senate Committee of Finance on the Tax Gap and Tax Shelters. 07/21/2004

 

Page Last Reviewed or Updated: 14-Mar-2014

The File Free Tax Return

File free tax return Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. File free tax return Special Liberty Zone depreciation allowance, Acquisition date test. File free tax return Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. File free tax return Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. File free tax return Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. File free tax return Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. File free tax return Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. File free tax return F Foreign missionaries, Foreign missionaries. File free tax return Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. File free tax return Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. File free tax return Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. File free tax return P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. File free tax return , Placed in service date test. File free tax return Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. File free tax return Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. File free tax return Qualified property: Increased section 179 deduction, Qualified property. File free tax return Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. File free tax return Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. File free tax return S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. File free tax return Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. File free tax return Tests for qualification, Tests to be met. File free tax return Substantial use, special Liberty Zone depreciation allowance, Substantial use test. File free tax return Suggestions, Comments and suggestions. File free tax return T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. File free tax return Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. File free tax return TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. File free tax return Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. File free tax return Prev  Up     Home   More Online Publications