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File Income Tax Online

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File Income Tax Online

File income tax online Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. File income tax online Tax questions. File income tax online Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. File income tax online  Section C of Form 4684 is new for 2013. File income tax online You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. File income tax online Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. File income tax online You do not need to complete Appendix A. File income tax online For details, see Losses from Ponzi-type investment schemes , later. File income tax online Reminders Future developments. File income tax online   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. File income tax online irs. File income tax online gov/pub547. File income tax online Photographs of missing children. File income tax online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File income tax online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File income tax online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File income tax online Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. File income tax online A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. File income tax online A theft occurs when someone steals your property. File income tax online A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. File income tax online This publication discusses the following topics. File income tax online Definitions of a casualty, theft, and loss on deposits. File income tax online How to figure the amount of your gain or loss. File income tax online How to treat insurance and other reimbursements you receive. File income tax online The deduction limits. File income tax online When and how to report a casualty or theft. File income tax online The special rules for disaster area losses. File income tax online Forms to file. File income tax online   Generally, when you have a casualty or theft, you have to file Form 4684. File income tax online You may also have to file one or more of the following forms. File income tax online Schedule A (Form 1040). File income tax online Form 1040NR, Schedule A (for nonresident aliens). File income tax online Schedule D. File income tax online Form 4797. File income tax online For details on which form to use, see How To Report Gains and Losses , later. File income tax online Condemnations. File income tax online   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. File income tax online Workbooks for casualties and thefts. File income tax online   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. File income tax online It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. File income tax online   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. File income tax online Comments and suggestions. File income tax online   We welcome your comments about this publication and your suggestions for future editions. File income tax online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File income tax online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File income tax online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File income tax online   You can send your comments from www. File income tax online irs. File income tax online gov/formspubs/. File income tax online Click on “More Information” and then on “Comment on Tax Forms and Publications”. File income tax online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File income tax online Ordering forms and publications. File income tax online   Visit www. File income tax online irs. File income tax online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File income tax online Internal Revenue Service 1201 N. File income tax online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File income tax online   If you have a tax question, check the information available on IRS. File income tax online gov or call 1-800-829-1040. File income tax online We cannot answer tax questions sent to either of the above addresses. File income tax online Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. File income tax online Prev  Up  Next   Home   More Online Publications
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Tips for next year

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Page Last Reviewed or Updated: 20-Feb-2014

The File Income Tax Online

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