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File taxes online 1040ez Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. File taxes online 1040ez Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. File taxes online 1040ez Be sure to read both publications. File taxes online 1040ez Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications
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The Internal Revenue Service will not tolerate discrimination against anyone because of race, color, national origin (including limited English proficiency), reprisal, disability, age or sex (in education programs or activities) by its employees or anyone who volunteers or works with taxpayers at one of these community partners:

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Other bases that apply in education or training programs or activities conducted by the IRS include religion, sexual orientation and status as a parent.

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Persons with disabilities and/or limited English proficiency should be able to participate in or benefit from programs and services that IRS supports. Site Coordinators or Managers at the above sites are required to:

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How to File a Complaint

If you believe you’ve been discriminated against, send a written complaint to:

Operations Director, Civil Rights Division
Department of the Treasury - Internal Revenue Service
Room 2413
1111 Constitution Avenue, NW
Washington, DC  20224

For questions about your civil rights, contact us at the above address or contact us by email.

Page Last Reviewed or Updated: 14-Mar-2014

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