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File Previous Years Taxes

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File Previous Years Taxes

File previous years taxes Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. File previous years taxes Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. File previous years taxes Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. File previous years taxes Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. File previous years taxes Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. File previous years taxes Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. File previous years taxes Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. File previous years taxes Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. File previous years taxes Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. File previous years taxes Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. File previous years taxes B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. File previous years taxes Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. File previous years taxes Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. File previous years taxes Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. File previous years taxes Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. File previous years taxes C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. File previous years taxes Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. File previous years taxes Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. File previous years taxes Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. File previous years taxes Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. File previous years taxes Deducción de la contribución, Deducción de la contribución. File previous years taxes Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. File previous years taxes Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. File previous years taxes COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. File previous years taxes Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). File previous years taxes Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. File previous years taxes Terceros pagadores, Terceros pagadores. File previous years taxes Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. File previous years taxes Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. File previous years taxes Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. File previous years taxes Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. File previous years taxes Excepciones al requisito de los $150 o $2,500, Excepciones. File previous years taxes Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. File previous years taxes Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). File previous years taxes Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. File previous years taxes Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. File previous years taxes Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. File previous years taxes Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. File previous years taxes Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. File previous years taxes Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. File previous years taxes Depósitos en días laborables solamente, Depósitos en días laborables solamente. File previous years taxes Depósitos, cuándo se hacen, 11. File previous years taxes Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. File previous years taxes Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. File previous years taxes Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. File previous years taxes Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. File previous years taxes Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. File previous years taxes Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. File previous years taxes Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. File previous years taxes Patronos nuevos, Patronos nuevos. File previous years taxes Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. File previous years taxes Período de depósito, Período de depósito. File previous years taxes Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. File previous years taxes Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. File previous years taxes Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. File previous years taxes Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. File previous years taxes Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. File previous years taxes Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. File previous years taxes Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. File previous years taxes Requisito de los $2,500, Requisito de los $2,500. File previous years taxes Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. File previous years taxes Depósitos hechos a tiempo, Depósitos hechos a tiempo. File previous years taxes Opción de pago el mismo día, Opción de pago el mismo día. File previous years taxes Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. File previous years taxes Registro de depósitos, Registro de depósitos. File previous years taxes Requisito de depósito electrónico, Requisito de depósito electrónico. File previous years taxes Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. File previous years taxes Empleado Definición, 2. File previous years taxes ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. File previous years taxes Según el derecho común, Definición de empleado según el derecho común. File previous years taxes Empleado doméstico Requisito de $1,900, Requisito de $1,900. File previous years taxes Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. File previous years taxes Empleados arrendados, Empleados arrendados. File previous years taxes Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). File previous years taxes Exención, disposiciones de, Disposiciones de exención. File previous years taxes Especialista en servicios técnicos, Especialista en servicios técnicos. File previous years taxes F Formulario 499R-2/W-2PR, 13. File previous years taxes Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. File previous years taxes SS-8PR, Ayuda provista por el IRS. File previous years taxes W-3PR, 13. File previous years taxes Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). File previous years taxes , Ley Federal de Contribución para el Desempleo (FUTA). File previous years taxes Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. File previous years taxes G Gastos de viaje y de representación, Gastos de viaje y de representación. File previous years taxes I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. File previous years taxes Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. File previous years taxes Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. File previous years taxes Vendedores directos, Vendedores directos. File previous years taxes Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. File previous years taxes Los Formularios 499R-2/W-2PR y W-3PR, 13. File previous years taxes Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. File previous years taxes Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. File previous years taxes Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. File previous years taxes M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. File previous years taxes , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. File previous years taxes Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. File previous years taxes Agentes de reportación, Agentes de reportación. File previous years taxes Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. File previous years taxes Multa promediada por no depositar, Multa promediada por no depositar. File previous years taxes Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. File previous years taxes Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. File previous years taxes N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. File previous years taxes Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. File previous years taxes Número de identificación patronal (EIN), 3. File previous years taxes Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. File previous years taxes Número de Seguro Social (SSN) , 4. File previous years taxes Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. File previous years taxes Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. File previous years taxes Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. File previous years taxes Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. File previous years taxes P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. File previous years taxes Transportación (beneficios de transporte), Transportación (beneficios de transporte). File previous years taxes Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. File previous years taxes Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. File previous years taxes Empleados domésticos, Empleados domésticos. File previous years taxes Formulario 940-PR, Formulario 940-PR. File previous years taxes Tasa de la contribución, Tasa de la contribución FUTA. File previous years taxes Trabajadores agrícolas, Trabajadores agrícolas. File previous years taxes Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. File previous years taxes ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). File previous years taxes Multas por no radicar y por no pagar, Multas o penalidades. File previous years taxes Patrono sucesor, Patrono sucesor. File previous years taxes Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. File previous years taxes Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. File previous years taxes Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. File previous years taxes Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. File previous years taxes Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). File previous years taxes Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). File previous years taxes Propinas, 6. File previous years taxes Propinas Formulario 4070-PR, 6. File previous years taxes Propinas Formulario 4070A-PR, 6. File previous years taxes Propinas Informe de propinas, Informe de propinas. File previous years taxes Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. File previous years taxes Regla de disposición, Regla de disposición. File previous years taxes Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. File previous years taxes Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. File previous years taxes Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. File previous years taxes Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. File previous years taxes Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. File previous years taxes Trabajo doméstico, Trabajo doméstico. File previous years taxes V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. File previous years taxes Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications
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Pay Taxes by Electronic Funds Withdrawal

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Features and Benefits of Electronic Funds Withdrawal:

  • It's convenient. Individual and business filers can e-file and e-pay in a single step.
  • It's free, but check with your financial institution about any fees it may charge.
  • It’s safe and secure. Payment information is used only for the tax payment(s) authorized.
  • Bank account information is safeguarded.
  • Payment information will not be disclosed for any reason other than for processing authorized payment transactions.
  • Form 1040 family, Form 1120 series, Form(s) 2350, 4868, 7004, 8868 and 990-PF can be e-filed early and, at the same time, have an Electronic Funds Withdrawal (EFW) scheduled for settlement on a future date, up to and including the return due date.
  • For Form(s) 720, 940, 941, 943, 944, 945 and 2290 the electronic payment will be effective (i.e., settled) on the date the return or form is e-filed.
  • After the return due date, the effective date for EFW payments is the date the return or form is successfully transmitted.
  • New for Filing Season 2014 - Up to four quarterly payments can be submitted with Form(s) 990-PF, 1041 (1041-ES) and 1120/1120-F/1120-S/1120-POL.
  • Up to four Form 1040-ES estimated tax payments for TY 2014 may be submitted with the TY 2013 e-filed return, regardless if the TY 2013 return has a balance due or not. 
    • A separate payment record is required for each (business or individual) estimated payment. 
    • The bank account information can be the same or different for each payment entered.

How to Make an Electronic Funds Withdrawal Payment:

  • Use Free File, commercial software or a paid preparer, to e-file your federal tax return, and at the same time, use EFW to make your payment(s). 
     
  • Upon selection of the electronic funds withdrawal option, a payment record will display for entry of payment information (see EFW Payment Record Item and Instructions table below).
    • Enter your financial institution's routing transit number and account number. Check with your financial institution to confirm these numbers.
    • Select the type of account from which the payment is to be debited (checking or savings).
    • Enter the amount of your payment. A single payment cannot equal or exceed $100 million.
  • Penalty and/or interest can be added to your balance due payment.  Some commercial software will compute these amounts or they can be computed manually.  Or you can wait and be billed for any applicable penalty and/or interest you may owe. 
  • Electronic funds withdrawal payments cannot be initiated after the return or form is filed.
  • You cannot make Federal Tax Deposits using the EFW payment option. For payment options for making Federal Tax Deposits, please refer to the Tax Form Instructions for that respective form.

 

EFW Payment Record Item and Instructions
Item Instructions
Primary SSN This is the social security number of the first person listed on the return.  Note: For Business Return/Forms an Employer Identification Number would be entered instead of an SSN.
Secondary SSN If applicable, this is the social security number of the second person listed on the return.
Routing Transit Number The first two digits of the routing number must be 01 through 12 or 21 through 32. Do not use a deposit slip to verify the number because it may contain internal routing numbers that are not part of the actual routing number. On the sample check below, the routing number is 250250025.
Bank Account Number The account number can be up to 17 digits. Omit hyphens, spaces, and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check below, the account number is 20202086. Do not to include the check number.
Type of Account The type of account can either be savings or checking. Many credit unions don't allow an electronic funds withdrawal from a savings account. Please check with your financial institution for further details.
Amount of Tax Payment Enter the amount you want withdrawn from your bank account. Depending on the software used payments should be in whole dollars or dollars and cents. Employment and excise tax payments and payments made using Modernized e-File software should be made in dollars and cents. 
Tax Type Code The commercial software used will display all values allowed for this field (e.g., 10401, 22901).
Requested Payment Date Enter the date you would like funds to be withdrawn from your bank account in the format: YYYYMMDD (e.g., 20140415).
Taxpayer's Daytime Telephone Number Enter a telephone number where you can be reached Monday through Friday between the hours of 8 a.m.and 5:30 p.m. This number will only be used to contact you if there is a problem with your payment information. (Note: for foreign telephone numbers, enter the first 10 digits. The complete number will be retrieved from the return, if IRS needs to reach you.

Sample Check:

Facts You Need to Know:

  • This transaction authorizes the U.S. Department of the Treasury (through a Treasury Financial Agent) to transfer the specified payment amount from the specified bank account to the Treasury’s account.
  • “IRS USA Tax Payment,”  "IRS USA Tax Pymt," or something similar will be shown on your bank statement as proof of payment. 
  • If the payment date requested is a weekend or bank holiday, the payment will be withdrawn on the next business day. In that case, your bank may put a hold on those funds, and treat it as a pending transaction.
  • The payment amount will be debited in a single transaction. No recurring or partial withdrawals will be made.

Cancellations, Errors and Questions:

  • Once your return is accepted, information pertaining to your payment, such as account information, payment date or amount, cannot be changed. If changes are needed, the only option is to cancel the payment and choose another payment method.
  • Call IRS e-file Payment Services at 1-888-353-4537 to inquire about or cancel a payment, or to report problems such as bank closures, lost or stolen bank account numbers, closed bank accounts, or unauthorized transactions. If calling to inquire about your payment, wait 7 to 10 days after your return was accepted before calling. Customer Service is available 24/7.
  • Cancellation requests must be received no later than 11:59 p.m. ET two business days prior to the scheduled payment date.
  • If a payment is returned by your financial institution (e.g., due to insufficient funds, incorrect account information, closed account, etc.) the IRS will mail a notification letter to the address we have on file for you, explaining why the payment could not be processed, and providing alternate payment options. For questions regarding the letter, please call 1-888-353-4537.
  • In the event your financial institution is unable to process your payment request, you will be responsible for making other payment arrangements, and for any penalties and interest incurred.
  • Contact the IRS immediately at 1-800-829-1040 if there is an error in the amount withdrawn.
  • In the event Treasury causes an incorrect amount of funds to be withdrawn from a bank account, Treasury will return any improperly transferred funds.

Additional information is available in the articles below:

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Individuals

Electronic Funds Withdrawal and Credit or Debit Card Payment Options for Businesses

Pay Taxes by Credit or Debit Card

Electronic Federal Tax Payment System (EFTPS)

Download IRS Forms and Instructions

Electronic Payment Options Home Page

Page Last Reviewed or Updated: 13-Dec-2013

The File Previous Years Taxes

File previous years taxes 1. File previous years taxes   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. File previous years taxes Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. File previous years taxes S. File previous years taxes Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. File previous years taxes S. File previous years taxes Individual Income Tax Return 2350 Application for Extension of Time To File U. File previous years taxes S. File previous years taxes Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. File previous years taxes S. File previous years taxes Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. File previous years taxes Filing Requirements If you are a U. File previous years taxes S. File previous years taxes citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. File previous years taxes Your income, filing status, and age generally determine whether you must file an income tax return. File previous years taxes Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. File previous years taxes Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. File previous years taxes Gross income. File previous years taxes   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. File previous years taxes   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. File previous years taxes If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. File previous years taxes Self-employed individuals. File previous years taxes   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. File previous years taxes Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. File previous years taxes 65 or older. File previous years taxes   You are considered to be age 65 on the day before your 65th birthday. File previous years taxes For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. File previous years taxes Residents of U. File previous years taxes S. File previous years taxes possessions. File previous years taxes   If you are (or were) a bona fide resident of a U. File previous years taxes S. File previous years taxes possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. File previous years taxes S. File previous years taxes Possession. File previous years taxes See the instructions for the form for more information. File previous years taxes When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. File previous years taxes If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. File previous years taxes In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. File previous years taxes When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. File previous years taxes — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File previous years taxes A tax return delivered by the U. File previous years taxes S. File previous years taxes mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. File previous years taxes See your Form 1040 or Form 1040A instructions for a list of designated delivery services. File previous years taxes Foreign wire transfers. File previous years taxes   If you have a U. File previous years taxes S. File previous years taxes bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). File previous years taxes If you do not have a U. File previous years taxes S. File previous years taxes bank account, ask if your financial institution has a U. File previous years taxes S. File previous years taxes affiliate that can help you make same-day wire transfers. File previous years taxes   For more information, visit www. File previous years taxes eftps. File previous years taxes gov. File previous years taxes Extensions You can get an extension of time to file your return. File previous years taxes In some circumstances, you also can get an extension of time to file and pay any tax due. File previous years taxes However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. File previous years taxes This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. File previous years taxes If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. File previous years taxes Automatic 2-month extension. File previous years taxes   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. File previous years taxes S. File previous years taxes citizen or resident alien, and on the regular 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 previous years taxes   If you use a calendar year, the regular due date of your return is April 15. File previous years taxes Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. File previous years taxes Married taxpayers. File previous years taxes   If you file a joint return, either you or your spouse can qualify for the automatic extension. File previous years taxes If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. File previous years taxes How to get the extension. File previous years taxes   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. File previous years taxes Automatic 6-month extension. File previous years taxes   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). File previous years taxes To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). File previous years taxes For more information about filing electronically, see E-file options , later. File previous years taxes   The form must show your properly estimated tax liability based on the information available to you. File previous years taxes    You may not be eligible. File previous years taxes You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. File previous years taxes E-file options. File previous years taxes    You can use e-file to get an extension of time to file. File previous years taxes You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. File previous years taxes   First, complete Form 4868 to use as a worksheet. File previous years taxes If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. File previous years taxes    Then, do one of the following. File previous years taxes E-file Form 4868. File previous years taxes You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. File previous years taxes You will need to provide certain information from your tax return for 2012. File previous years taxes If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. File previous years taxes If you e-file Form 4868, do not also send a paper Form 4868. File previous years taxes E-file and pay by credit or debit card. File previous years taxes You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. File previous years taxes You can do this by phone or over the Internet. File previous years taxes If you do this, you do not file Form 4868. File previous years taxes For more information, see the instructions for your tax return. File previous years taxes When to file. File previous years taxes   Generally, you must request the 6-month extension by the regular due date of your return. File previous years taxes Previous 2-month extension. File previous years taxes   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. File previous years taxes The 2-month period and the 6-month period start at the same time. File previous years taxes You have to request the additional 4 months by the new due date allowed by the 2-month extension. File previous years taxes   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. File previous years taxes You must make an accurate estimate of your tax based on the information available to you. File previous years taxes If you find you cannot pay the full amount due with Form 4868, you can still get the extension. File previous years taxes You will owe interest on the unpaid amount from the original due date of the return. File previous years taxes   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. File previous years taxes Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. File previous years taxes In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). File previous years taxes Additional extension of time for taxpayers out of the country. File previous years taxes   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). File previous years taxes   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. File previous years taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. File previous years taxes   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. File previous years taxes Extension of time to meet tests. File previous years taxes   You generally cannot get an extension of more than 6 months. File previous years taxes However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. File previous years taxes   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. File previous years taxes The tests, the exclusions, and the deduction are explained in chapter 4. File previous years taxes   You should request an extension if all three of the following apply. File previous years taxes You are a U. File previous years taxes S. File previous years taxes citizen or resident alien. File previous years taxes You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. File previous years taxes Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. File previous years taxes   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. File previous years taxes However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. File previous years taxes How to get an extension. File previous years taxes   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. File previous years taxes Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. File previous years taxes What if tests are not met. File previous years taxes   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). File previous years taxes    You should make any request for an extension early, so that if it is denied you still can file your return on time. File previous years taxes Otherwise, if you file late and additional tax is due, you may be subject to a penalty. File previous years taxes Return filed before test is met. File previous years taxes   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. File previous years taxes S. File previous years taxes and foreign sources and pay the tax on that income. File previous years taxes If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. File previous years taxes Foreign Currency You must express the amounts you report on your U. File previous years taxes S. File previous years taxes tax return in U. File previous years taxes S. File previous years taxes dollars. File previous years taxes If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. File previous years taxes S. File previous years taxes dollars. File previous years taxes How you do this depends on your functional currency. File previous years taxes Your functional currency generally is the U. File previous years taxes S. File previous years taxes dollar unless you are required to use the currency of a foreign country. File previous years taxes You must make all federal income tax determinations in your functional currency. File previous years taxes The U. File previous years taxes S. File previous years taxes dollar is the functional currency for all taxpayers except some qualified business units (QBUs). File previous years taxes A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. File previous years taxes Even if you have a QBU, your functional currency is the dollar if any of the following apply. File previous years taxes You conduct the business in U. File previous years taxes S. File previous years taxes dollars. File previous years taxes The principal place of business is located in the United States. File previous years taxes You choose to or are required to use the U. File previous years taxes S. File previous years taxes dollar as your functional currency. File previous years taxes The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. File previous years taxes Make all income tax determinations in your functional currency. File previous years taxes If your functional currency is the U. File previous years taxes S. File previous years taxes dollar, you must immediately translate into U. File previous years taxes S. File previous years taxes dollars all items of income, expense, etc. File previous years taxes (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. File previous years taxes Use the exchange rate prevailing when you receive, pay, or accrue the item. File previous years taxes If there is more than one exchange rate, use the one that most properly reflects your income. File previous years taxes You can generally get exchange rates from banks and U. File previous years taxes S. File previous years taxes Embassies. File previous years taxes If your functional currency is not the U. File previous years taxes S. File previous years taxes dollar, make all income tax determinations in your functional currency. File previous years taxes At the end of the year, translate the results, such as income or loss, into U. File previous years taxes S. File previous years taxes dollars to report on your income tax return. File previous years taxes Blocked Income You generally must report your foreign income in terms of U. File previous years taxes S. File previous years taxes dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. File previous years taxes S. File previous years taxes dollars. File previous years taxes If, because of restrictions in a foreign country, your income is not readily convertible into U. File previous years taxes S. File previous years taxes dollars or into other money or property that is readily convertible into U. File previous years taxes S. File previous years taxes dollars, your income is “blocked” or “deferrable” income. File previous years taxes You can report this income in one of two ways: Report the income and pay your federal income tax with U. File previous years taxes S. File previous years taxes dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. File previous years taxes If you choose to postpone the reporting of the income, you must file an information return with your tax return. File previous years taxes For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. File previous years taxes Rul. File previous years taxes 74-351. File previous years taxes ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. File previous years taxes You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. File previous years taxes You must report your income on your information return using the foreign currency in which you received that income. File previous years taxes If you have blocked income from more than one foreign country, include a separate information return for each country. File previous years taxes Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. File previous years taxes S. File previous years taxes dollars or into other money or property that is convertible into U. File previous years taxes S. File previous years taxes currency. File previous years taxes Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. File previous years taxes If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. File previous years taxes If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. File previous years taxes If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. File previous years taxes To apply for permission, file Form 3115, Application for Change in Accounting Method. File previous years taxes You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. File previous years taxes See the instructions for Form 3115 for information on changing your accounting method. File previous years taxes Fulbright Grant All income must be reported in U. File previous years taxes S. File previous years taxes dollars. File previous years taxes In most cases, the tax also must be paid in U. File previous years taxes S. File previous years taxes dollars. File previous years taxes If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. File previous years taxes S. File previous years taxes tax that is based on the blocked income. File previous years taxes Paying U. File previous years taxes S. File previous years taxes tax in foreign currency. File previous years taxes   To qualify for this method of payment, you must prepare a statement that shows the following information. File previous years taxes You were a Fulbright grantee and were paid in nonconvertible foreign currency. File previous years taxes The total grant you received during the year and the amount you received in nonconvertible foreign currency. File previous years taxes At least 70% of the grant was paid in nonconvertible foreign currency. File previous years taxes The statement must be certified by the U. File previous years taxes S. File previous years taxes educational foundation or commission paying the grant or other person having control of grant payments to you. File previous years taxes   You should prepare at least two copies of this statement. File previous years taxes Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. File previous years taxes Figuring actual tax. File previous years taxes   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. File previous years taxes If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. File previous years taxes   Adjusted gross income that is blocked income × Total U. File previous years taxes S. File previous years taxes tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. File previous years taxes A copy of the certified statement discussed earlier. File previous years taxes A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. File previous years taxes S. File previous years taxes dollars. File previous years taxes The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. File previous years taxes Figuring estimated tax on nonconvertible foreign currency. File previous years taxes   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. File previous years taxes   Adjusted gross income that is blocked income × Total estimated U. File previous years taxes S. File previous years taxes tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. File previous years taxes Deposit of foreign currency with disbursing officer. File previous years taxes   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. File previous years taxes Estimated tax installments. File previous years taxes   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. File previous years taxes See Estimated Tax , later. File previous years taxes Deposit receipt. File previous years taxes   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. File previous years taxes The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. File previous years taxes S. File previous years taxes dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. File previous years taxes Keep the copy for your records. File previous years taxes Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. File previous years taxes IRS e-file offers accurate, safe, and fast alternatives to filing on paper. File previous years taxes IRS computers quickly and automatically check for errors or other missing information. File previous years taxes Even returns with a foreign address can be e-filed! How to e-file. File previous years taxes   There are three ways you can e-file. File previous years taxes Use your personal computer. File previous years taxes Use a volunteer. File previous years taxes Many programs offering free tax help can e-file your return. File previous years taxes Use a tax professional. File previous years taxes Most tax professionals can e-file your return. File previous years taxes These methods are explained in detail in the instructions for your tax return. File previous years taxes Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. File previous years taxes You claim the foreign earned income exclusion. File previous years taxes You claim the foreign housing exclusion or deduction. File previous years taxes You live in a foreign country. File previous years taxes Instead, use one of the following special addresses. File previous years taxes If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. File previous years taxes O. File previous years taxes Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. File previous years taxes However, you should not file with the addresses listed above if you are a bona fide resident of the U. File previous years taxes S. File previous years taxes Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. File previous years taxes Resident of U. File previous years taxes S. File previous years taxes Virgin Islands (USVI). File previous years taxes   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. File previous years taxes S. File previous years taxes return. File previous years taxes However, you must file a return with the USVI. File previous years taxes    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. File previous years taxes Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. File previous years taxes   If you are a U. File previous years taxes S. File previous years taxes citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. File previous years taxes File the original return with the United States and file a signed copy of the U. File previous years taxes S. File previous years taxes return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. File previous years taxes   You must complete Form 8689, Allocation of Individual Income Tax to the U. File previous years taxes S. File previous years taxes Virgin Islands, and attach a copy to both your U. File previous years taxes S. File previous years taxes return and your USVI return. File previous years taxes You should file your U. File previous years taxes S. File previous years taxes return with the address listed under Where To File. File previous years taxes   See Publication 570, Tax Guide for Individuals With Income From U. File previous years taxes S. File previous years taxes Possessions, for information about filing Virgin Islands returns. File previous years taxes Resident of Guam. File previous years taxes   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. File previous years taxes    Send your return to the:     Department of Revenue and Taxation Government of Guam P. File previous years taxes O. File previous years taxes Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. File previous years taxes S. File previous years taxes citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. File previous years taxes Send your return to the address listed under Where To File. File previous years taxes   See Publication 570 for information about filing Guam returns. File previous years taxes Resident of the Commonwealth of the Northern Mariana Islands. File previous years taxes   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. File previous years taxes    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. File previous years taxes O. File previous years taxes Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. File previous years taxes S. File previous years taxes citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. File previous years taxes Send your return to the address listed under Where To File. File previous years taxes   See Publication 570 for information about filing Northern Mariana Islands returns. File previous years taxes Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. File previous years taxes S. File previous years taxes citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. File previous years taxes S. File previous years taxes resident. File previous years taxes This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. File previous years taxes If you make this choice, the following two rules apply. File previous years taxes You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. File previous years taxes You must file a joint income tax return for the year you make the choice. File previous years taxes This means that neither of you can claim under any tax treaty not to be a U. File previous years taxes S. File previous years taxes resident for a tax year for which the choice is in effect. File previous years taxes You can file joint or separate returns in years after the year in which you make the choice. File previous years taxes Example 1. File previous years taxes Pat Smith, a U. File previous years taxes S. File previous years taxes citizen, is married to Norman, a nonresident alien. File previous years taxes Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. File previous years taxes Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. File previous years taxes Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. File previous years taxes Example 2. File previous years taxes When Bob and Sharon Williams got married, both were nonresident aliens. File previous years taxes In June of last year, Bob became a resident alien and remained a resident for the rest of the year. File previous years taxes Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. File previous years taxes Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. File previous years taxes Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. File previous years taxes If you do not choose to treat your nonresident alien spouse as a U. File previous years taxes S. File previous years taxes resident, you may be able to use head of household filing status. File previous years taxes To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. File previous years taxes For more information, see Publication 501. File previous years taxes Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. File previous years taxes S. File previous years taxes resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). File previous years taxes To get an SSN for a nonresident alien spouse, apply at an office of the U. File previous years taxes S. File previous years taxes Social Security Administration (SSA) or U. File previous years taxes S. File previous years taxes consulate. File previous years taxes You must complete Form SS-5, Application for a Social Security Card, available at www. File previous years taxes socialsecurity. File previous years taxes gov or by calling 1-800-772-1213. File previous years taxes You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. File previous years taxes If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. File previous years taxes How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. File previous years taxes It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. File previous years taxes S. File previous years taxes citizen or resident alien on the last day of your tax year and that you choose to be treated as U. File previous years taxes S. File previous years taxes residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. File previous years taxes (If one spouse died, include the name and address of the person making the choice for the deceased spouse. File previous years taxes ) You generally make this choice when you file your joint return. File previous years taxes However, you also can make the choice by filing a joint amended return on Form 1040X. File previous years taxes Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. File previous years taxes If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. File previous years taxes You generally must file the amended joint return within 3 years from the date you filed your original U. File previous years taxes S. File previous years taxes income tax return or 2 years from the date you paid your income tax for that year, whichever is later. File previous years taxes Table 1–1. File previous years taxes Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. File previous years taxes   • The revocation must be made by the due date for filing the tax return for that tax year. File previous years taxes   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. File previous years taxes The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. File previous years taxes     • The name and address of any person who is revoking the choice for a deceased spouse. File previous years taxes     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. File previous years taxes   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. File previous years taxes Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. File previous years taxes   • If the surviving spouse is a U. File previous years taxes S. File previous years taxes citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. File previous years taxes   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. File previous years taxes Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. File previous years taxes Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. File previous years taxes Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. File previous years taxes S. File previous years taxes citizen or resident alien at any time during the later tax year. File previous years taxes Example. File previous years taxes Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. File previous years taxes They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. File previous years taxes On January 10, 2012, Dick became a nonresident alien. File previous years taxes Judy had remained a nonresident alien. File previous years taxes Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. File previous years taxes Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. File previous years taxes For 2013, both are treated as nonresident aliens. File previous years taxes If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. File previous years taxes Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. File previous years taxes If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. File previous years taxes Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. File previous years taxes S. File previous years taxes citizen or resident abroad as for a taxpayer in the United States. File previous years taxes For current instructions on making estimated tax payments, see Form 1040-ES. File previous years taxes If you had a tax liability for 2013, you may have to pay estimated tax for 2014. File previous years taxes Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. File previous years taxes (The return must cover all 12 months. File previous years taxes ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). File previous years taxes See Publication 505 for more information. File previous years taxes The first installment of estimated tax is due on April 15, 2014. File previous years taxes Foreign earned income exclusion. File previous years taxes   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. File previous years taxes In addition, you can reduce your income by your estimated foreign housing deduction. File previous years taxes However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. File previous years taxes If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. File previous years taxes   For more information about figuring your estimated tax, see Publication 505. File previous years taxes Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. File previous years taxes 1). File previous years taxes   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. File previous years taxes 1. File previous years taxes Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). File previous years taxes See the filing instructions at www. File previous years taxes bsaefiling. File previous years taxes fincen. File previous years taxes treas. File previous years taxes gov/main. File previous years taxes html. File previous years taxes   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. File previous years taxes You do not need to file the report if the assets are with a U. File previous years taxes S. File previous years taxes military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. File previous years taxes   More information about the filing of Form 114 can be found in the instructions for the form. File previous years taxes FinCEN Form 105. File previous years taxes   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. File previous years taxes Certain recipients of currency or monetary instruments also must file Form 105. File previous years taxes   More information about the filing of Form 105 can be found in the instructions on the back of the form. File previous years taxes Form 8938. File previous years taxes   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). File previous years taxes The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. File previous years taxes Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. File previous years taxes S. File previous years taxes person. File previous years taxes   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. File previous years taxes   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. File previous years taxes Prev  Up  Next   Home   More Online Publications