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Filing Taxes 2014

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Filing Taxes 2014

Filing taxes 2014 21. Filing taxes 2014   Medical and Dental Expenses Table of Contents What's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Filing taxes 2014 How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons What's New Medical and dental expenses. Filing taxes 2014  Beginning January 1, 2013, you can deduct only the part of your medical and dental expenses that exceed 10% of your adjusted gross income (AGI) (7. Filing taxes 2014 5% if either you or your spouse is age 65 or older). Filing taxes 2014 Standard mileage rate. Filing taxes 2014  The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is 24 cents per mile. Filing taxes 2014 See Transportation under What Medical Expenses Are Includible. Filing taxes 2014 Introduction This chapter will help you determine the following. Filing taxes 2014 What medical expenses are. Filing taxes 2014 What expenses you can include this year. Filing taxes 2014 How much of the expenses you can deduct. Filing taxes 2014 Whose medical expenses you can include. Filing taxes 2014 What medical expenses are includible. Filing taxes 2014 How to treat reimbursements. Filing taxes 2014 How to report the deduction on your tax return. Filing taxes 2014 How to report impairment-related work expenses. Filing taxes 2014 How to report health insurance costs if you are self-employed. Filing taxes 2014 Useful Items - You may want to see: Publications 502 Medical and Dental Expenses 969 Health Savings Accounts and Other Tax-Favored Health Plans Form (and Instructions) Schedule A (Form 1040) Itemized Deductions What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. Filing taxes 2014 These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Filing taxes 2014 They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Filing taxes 2014 Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Filing taxes 2014 They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Filing taxes 2014 Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Filing taxes 2014 Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. Filing taxes 2014 What Expenses Can You Include This Year? You can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Filing taxes 2014 If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Filing taxes 2014 If you use a “pay-by-phone” or “online” account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Filing taxes 2014 If you use a credit card, include medical expenses you charge to your credit card in the year the charge is made, not when you actually pay the amount charged. Filing taxes 2014 Separate returns. Filing taxes 2014   If you and your spouse live in a noncommunity property state and file separate returns, each of you can include only the medical expenses each actually paid. Filing taxes 2014 Any medical expenses paid out of a joint checking account in which you and your spouse have the same interest are considered to have been paid equally by each of you, unless you can show otherwise. Filing taxes 2014 Community property states. Filing taxes 2014   If you and your spouse live in a community property state and file separate returns, or are registered domestic partners in Nevada, Washington, or California, any medical expenses paid out of community funds are divided equally. Filing taxes 2014 Each of you should include half the expenses. Filing taxes 2014 If medical expenses are paid out of the separate funds of one individual, only the individual who paid the medical expenses can include them. Filing taxes 2014 If you live in a community property state, and are not filing a joint return, see Publication 555, Community Property. Filing taxes 2014 How Much of the Expenses Can You Deduct? Generally, you can deduct on Schedule A (Form 1040) only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Filing taxes 2014 5% of your AGI if either you or your spouse is age 65 or older)(Form 1040, line 38). Filing taxes 2014 Example. Filing taxes 2014 You are unmarried and under age 65 and your AGI is $40,000, 10% of which is $4,000. Filing taxes 2014 You paid medical expenses of $2,500. Filing taxes 2014 You cannot deduct any of your medical expenses because they are not more than 10% of your AGI. Filing taxes 2014 Whose Medical Expenses Can You Include? You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. Filing taxes 2014 There are different rules for decedents and for individuals who are the subject of multiple support agreements. Filing taxes 2014 See Support claimed under a multiple support agreement , later. Filing taxes 2014 Yourself You can include medical expenses you paid for yourself. Filing taxes 2014 Spouse You can include medical expenses you paid for your spouse. Filing taxes 2014 To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Filing taxes 2014 Example 1. Filing taxes 2014 Mary received medical treatment before she married Bill. Filing taxes 2014 Bill paid for the treatment after they married. Filing taxes 2014 Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. Filing taxes 2014 If Mary had paid the expenses, Bill could not include Mary's expenses in his separate return. Filing taxes 2014 Mary would include the amounts she paid during the year in her separate return. Filing taxes 2014 If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. Filing taxes 2014 Example 2. Filing taxes 2014 This year, John paid medical expenses for his wife Louise, who died last year. Filing taxes 2014 John married Belle this year and they file a joint return. Filing taxes 2014 Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year. Filing taxes 2014 Dependent You can include medical expenses you paid for your dependent. Filing taxes 2014 For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. Filing taxes 2014 A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. Filing taxes 2014 The person was a qualifying child (defined later) or a qualifying relative (defined later), and The person was a U. Filing taxes 2014 S. Filing taxes 2014 citizen or national, or a resident of the United States, Canada, or Mexico. Filing taxes 2014 If your qualifying child was adopted, see Exception for adopted child , next. Filing taxes 2014 You can include medical expenses you paid for an individual that would have been your dependent except that: He or she received gross income of $3,900 or more in 2013, He or she filed a joint return for 2013, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Filing taxes 2014 Exception for adopted child. Filing taxes 2014   If you are a U. Filing taxes 2014 S. Filing taxes 2014 citizen or U. Filing taxes 2014 S. Filing taxes 2014 national and your adopted child lived with you as a member of your household for 2013, that child does not have to be a U. Filing taxes 2014 S. Filing taxes 2014 citizen or national or a resident of the United States, Canada, or Mexico. Filing taxes 2014 Qualifying Child A qualifying child is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a full-time student, and younger than you (or your spouse, if filing jointly), or Any age and permanently and totally disabled, Lived with you for more than half of 2013, Did not provide over half of his or her own support for 2013, and Did not file a joint return, or, if he or she did, it was only to claim a refund. Filing taxes 2014 Adopted child. Filing taxes 2014   A legally adopted child is treated as your own child. Filing taxes 2014 This includes a child lawfully placed with you for legal adoption. Filing taxes 2014   You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid. Filing taxes 2014   If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child. Filing taxes 2014   But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you cannot include them as medical expenses. Filing taxes 2014    You may be able to take an adoption credit for other expenses related to an adoption. Filing taxes 2014 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Filing taxes 2014 Child of divorced or separated parents. Filing taxes 2014   For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Filing taxes 2014 Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year, The child receives over half of his or her support during the year from his or her parents, and The child's parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Live apart at all times during the last 6 months of the year. Filing taxes 2014 This does not apply if the child's exemption is being claimed under a multiple support agreement (discussed later). Filing taxes 2014 Qualifying Relative A qualifying relative is a person: Who is your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), Brother, sister, half brother, half sister, or a son or daughter of either of them, Father, mother, or an ancestor or sibling of either of them (for example, your grandmother, grandfather, aunt, or uncle), Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship did not violate local law, Who was not a qualifying child (see Qualifying Child earlier) of any other person for 2013, and For whom you provided over half of the support in 2013. Filing taxes 2014 But see Child of divorced or separated parents , earlier, and Support claimed under a multiple support agreement, next. Filing taxes 2014 Support claimed under a multiple support agreement. Filing taxes 2014   If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. Filing taxes 2014 A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Filing taxes 2014   Any medical expenses paid by others who joined you in the agreement cannot be included as medical expenses by anyone. Filing taxes 2014 However, you can include the entire unreimbursed amount you paid for medical expenses. Filing taxes 2014 Example. Filing taxes 2014 You and your three brothers each provide one-fourth of your mother's total support. Filing taxes 2014 Under a multiple support agreement, you treat your mother as your dependent. Filing taxes 2014 You paid all of her medical expenses. Filing taxes 2014 Your brothers reimbursed you for three-fourths of these expenses. Filing taxes 2014 In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Filing taxes 2014 Your brothers cannot include any part of the expenses. Filing taxes 2014 However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses. Filing taxes 2014 Decedent Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. Filing taxes 2014 This includes expenses for the decedent's spouse and dependents as well as for the decedent. Filing taxes 2014 The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided. Filing taxes 2014 The expenses must be paid within the 1-year period beginning with the day after the date of death. Filing taxes 2014 If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form 1040 (or the decedent's amended return, Form 1040X) saying that the expenses have not been and will not be claimed on the estate tax return. Filing taxes 2014 Qualified medical expenses paid before death by the decedent are not deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. Filing taxes 2014 Amended returns and claims for refund are discussed in chapter 1. Filing taxes 2014 What if you pay medical expenses of a deceased spouse or dependent?   If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Form 1040 in the year paid, whether they are paid before or after the decedent's death. Filing taxes 2014 The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses. Filing taxes 2014 What Medical Expenses Are Includible? Use Table 21-1, later, as a guide to determine which medical and dental expenses you can include on Schedule A (Form 1040). Filing taxes 2014 This table does not include all possible medical expenses. Filing taxes 2014 To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. Filing taxes 2014 Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Filing taxes 2014 Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Long-term care (subject to additional limitations). Filing taxes 2014 See Qualified Long-Term Care Insurance Contracts in Publication 502. Filing taxes 2014 If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Filing taxes 2014 The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement. Filing taxes 2014 Note. Filing taxes 2014 When figuring the amount of insurance premiums you can include in medical expenses on Schedule A, do not include any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Filing taxes 2014 Also, do not include insurance premiums attributable to a nondependent child under age 27 if your premiums increased as a result of adding this child to your policy. Filing taxes 2014 Employer-sponsored health insurance plan. Filing taxes 2014   Do not include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included in box 1 of your Form W-2. Filing taxes 2014 Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is included in box 1 of your Form W-2. Filing taxes 2014 Example. Filing taxes 2014 You are a federal employee participating in the premium conversion plan of the Federal Employee Health Benefits (FEHB) program. Filing taxes 2014 Your share of the FEHB premium is paid by making a pre-tax reduction in your salary. Filing taxes 2014 Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you cannot deduct the premiums paid with that money. Filing taxes 2014 Long-term care services. Filing taxes 2014   Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income. Filing taxes 2014 This amount will be reported as wages in box 1 of your Form W-2. Filing taxes 2014 Health reimbursement arrangement (HRA). Filing taxes 2014   If you have medical expenses that are reimbursed by a health reimbursement arrangement, you cannot include those expenses in your medical expenses. Filing taxes 2014 This is because an HRA is funded solely by the employer. Filing taxes 2014 Retired public safety officers. Filing taxes 2014   If you are a retired public safety officer, do not include as medical expenses any health or long-term care premiums that you elected to have paid with tax-free distributions from your retirement plan. Filing taxes 2014 This applies only to distributions that would otherwise be included in income. Filing taxes 2014 Medicare A. Filing taxes 2014   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. Filing taxes 2014 The payroll tax paid for Medicare A is not a medical expense. Filing taxes 2014   If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. Filing taxes 2014 In this situation you can include the premiums you paid for Medicare A as a medical expense. Filing taxes 2014 Medicare B. Filing taxes 2014   Medicare B is supplemental medical insurance. Filing taxes 2014 Premiums you pay for Medicare B are a medical expense. Filing taxes 2014 Check the information you received from the Social Security Administration to find out your premium. Filing taxes 2014 Medicare D. Filing taxes 2014    Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. Filing taxes 2014 You can include as a medical expense premiums you pay for Medicare D. Filing taxes 2014 Prepaid insurance premiums. Filing taxes 2014   Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Filing taxes 2014 Unused sick leave used to pay premiums. Filing taxes 2014   You must include in gross income cash payments you receive at the time of retirement for unused sick leave. Filing taxes 2014 You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. Filing taxes 2014 You can include this cost of continuing participation in the health plan as a medical expense. Filing taxes 2014   If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan (and you do not have the option to receive cash), do not include the value of the unused sick leave in gross income. Filing taxes 2014 You cannot include this cost of continuing participation in that health plan as a medical expense. Filing taxes 2014 Table 21-1. Filing taxes 2014 Medical and Dental Expenses Checklist. Filing taxes 2014 See Publication 502 for more information about these and other expenses. Filing taxes 2014 You can include: You cannot include: Bandages Birth control pills prescribed by your doctor Body scan Braille books Breast pump and supplies Capital expenses for equipment or improvements to your home needed for medical care (see the worksheet in Publication 502) Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Fertility enhancement, certain procedures Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Filing taxes 2014 ) Lead-based paint removal Legal abortion Legal operation to prevent having children such as a vasectomy or tubal ligation Long-term care contracts, qualified Meals and lodging provided by a hospital during medical treatment Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Medical and hospital insurance premiums Nursing services Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Physical examination Pregnancy test kit Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Wages for nursing services, below) Special items (artificial limbs, false teeth, eye-glasses, contact lenses, hearing aids, crutches, wheelchair, etc. Filing taxes 2014 ) Special education for mentally or physically disabled persons Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services Weight-loss, certain expenses for obesity Baby sitting and childcare Bottled water Contributions to Archer MSAs (see Publication 969) Diaper service Expenses for your general health (even if following your doctor's advice) such as— —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pre-tax basis) Funeral, burial, or cremation expenses Health savings account payments for medical expenses Illegal operation, treatment, or medicine Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Filing taxes 2014 Maternity clothes Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases Nutritional supplements, vitamins, herbal supplements, “natural medicines,” etc. Filing taxes 2014 , unless recommended by a medical practitioner as a treatment for a specific medical condition diagnosed by a physician Surgery for purely cosmetic reasons Toothpaste, toiletries, cosmetics, etc. Filing taxes 2014 Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to get medical care. Filing taxes 2014 See Nursing home , later. Filing taxes 2014 You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. Filing taxes 2014 You can include the cost of such lodging while away from home if all of the following requirements are met. Filing taxes 2014 The lodging is primarily for and essential to medical care. Filing taxes 2014 The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Filing taxes 2014 The lodging is not lavish or extravagant under the circumstances. Filing taxes 2014 There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Filing taxes 2014 The amount you include in medical expenses for lodging cannot be more than $50 for each night for each person. Filing taxes 2014 You can include lodging for a person traveling with the person receiving the medical care. Filing taxes 2014 For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Filing taxes 2014 Meals are not included. Filing taxes 2014 Nursing home. Filing taxes 2014   You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. Filing taxes 2014 This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care. Filing taxes 2014   Do not include the cost of meals and lodging if the reason for being in the home is personal. Filing taxes 2014 You can, however, include in medical expenses the part of the cost that is for medical or nursing care. Filing taxes 2014 Transportation Include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Filing taxes 2014 You can include: Bus, taxi, train, or plane fares, or ambulance service, Transportation expenses of a parent who must go with a child who needs medical care, Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. Filing taxes 2014 Car expenses. Filing taxes 2014   You can include out-of-pocket expenses, such as the cost of gas and oil, when you use your car for medical reasons. Filing taxes 2014 You cannot include depreciation, insurance, general repair, or maintenance expenses. Filing taxes 2014   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents per mile. Filing taxes 2014    You can also include parking fees and tolls. Filing taxes 2014 You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Filing taxes 2014 Example. Filing taxes 2014 In 2013, Bill Jones drove 2,800 miles for medical reasons. Filing taxes 2014 He spent $500 for gas, $30 for oil, and $100 for tolls and parking. Filing taxes 2014 He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. Filing taxes 2014 He figures the actual expenses first. Filing taxes 2014 He adds the $500 for gas, the $30 for oil, and the $100 for tolls and parking for a total of $630. Filing taxes 2014 He then figures the standard mileage amount. Filing taxes 2014 He multiplies 2,800 miles by 24 cents a mile for a total of $672. Filing taxes 2014 He then adds the $100 tolls and parking for a total of $772. Filing taxes 2014 Bill includes the $772 of car expenses with his other medical expenses for the year because the $772 is more than the $630 he figured using actual expenses. Filing taxes 2014 Transportation expenses you cannot include. Filing taxes 2014   You cannot include in medical expenses the cost of transportation in the following situations. Filing taxes 2014 Going to and from work, even if your condition requires an unusual means of transportation. Filing taxes 2014 Travel for purely personal reasons to another city for an operation or other medical care. Filing taxes 2014 Travel that is merely for the general improvement of one's health. Filing taxes 2014 The costs of operating a specially equipped car for other than medical reasons. Filing taxes 2014 Disabled Dependent Care Expenses Some disabled dependent care expenses may qualify as either: Medical expenses, or Work-related expenses for purposes of taking a credit for dependent care. Filing taxes 2014 (See chapter 32 and Publication 503, Child and Dependent Care Expenses. Filing taxes 2014 ) You can choose to apply them either way as long as you do not use the same expenses to claim both a credit and a medical expense deduction. Filing taxes 2014 How Do You Treat Reimbursements? You can include in medical expenses only those amounts paid during the taxable year for which you received no insurance or other reimbursement. Filing taxes 2014 Insurance Reimbursement You must reduce your total medical expenses for the year by all reimbursements for medical expenses that you receive from insurance or other sources during the year. Filing taxes 2014 This includes payments from Medicare. Filing taxes 2014 Even if a policy provides reimbursement for only certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it does not reimburse. Filing taxes 2014 Example. Filing taxes 2014 You have insurance policies that cover your hospital and doctors' bills but not your nursing bills. Filing taxes 2014 The insurance you receive for the hospital and doctors' bills is more than their charges. Filing taxes 2014 In figuring your medical deduction, you must reduce the total amount you spent for medical care by the total amount of insurance you received, even if the policies do not cover some of your medical expenses. Filing taxes 2014 Health reimbursement arrangement (HRA). Filing taxes 2014   A health reimbursement arrangement is an employer-funded plan that reimburses employees for medical care expenses and allows unused amounts to be carried forward. Filing taxes 2014 An HRA is funded solely by the employer and the reimbursements for medical expenses, up to a maximum dollar amount for a coverage period, are not included in your income. Filing taxes 2014 Other reimbursements. Filing taxes 2014   Generally, you do not reduce medical expenses by payments you receive for: Permanent loss or loss of use of a member or function of the body (loss of limb, sight, hearing, etc. Filing taxes 2014 ) or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or Loss of earnings. Filing taxes 2014   You must, however, reduce your medical expenses by any part of these payments that is designated for medical costs. Filing taxes 2014 See How Do You Figure and Report the Deduction on Your Tax Return , later. Filing taxes 2014   For how to treat damages received for personal injury or sickness, see Damages for Personal Injuries , later. Filing taxes 2014 You do not have a medical deduction if you are reimbursed for all of your medical expenses for the year. Filing taxes 2014 Excess reimbursement. Filing taxes 2014   If you are reimbursed more than your medical expenses, you may have to include the excess in income. Filing taxes 2014 You may want to use Figure 21-A to help you decide if any of your reimbursement is taxable. Filing taxes 2014 Premiums paid by you. Filing taxes 2014   If you pay either the entire premium for your medical insurance or all of the costs of a plan similar to medical insurance and your insurance payments or other reimbursements are more than your total medical expenses for the year, you have an excess reimbursement. Filing taxes 2014 Generally, you do not include the excess reimbursement in your gross income. Filing taxes 2014 Premiums paid by you and your employer. Filing taxes 2014   If both you and your employer contribute to your medical insurance plan and your employer's contributions are not included in your gross income, you must include in your gross income the part of your excess reimbursement that is from your employer's contribution. Filing taxes 2014   See Publication 502 to figure the amount of the excess reimbursement you must include in gross income. Filing taxes 2014 Reimbursement in a later year. Filing taxes 2014   If you are reimbursed in a later year for medical expenses you deducted in an earlier year, you generally must report the reimbursement as income up to the amount you previously deducted as medical expenses. Filing taxes 2014   However, do not report as income the amount of reimbursement you received up to the amount of your medical deductions that did not reduce your tax for the earlier year. Filing taxes 2014 For more information about the recovery of an amount that you claimed as an itemized deduction in an earlier year, see Itemized Deduction Recoveries in chapter 12. Filing taxes 2014 Figure 21-A. Filing taxes 2014 Is Your Excess Medical Reimbursement Taxable? Please click here for the text description of the image. Filing taxes 2014 Figure 21-A. Filing taxes 2014 Is Your Excess Medical Reimbursement Taxable? Medical expenses not deducted. Filing taxes 2014   If you did not deduct a medical expense in the year you paid it because your medical expenses were not more than 10% of your AGI (7. Filing taxes 2014 5% of your AGI if either you or your spouse was age 65 or older), or because you did not itemize deductions, do not include the reimbursement up to the amount of the expense in income. Filing taxes 2014 However, if the reimbursement is more than the expense, see Excess reimbursement , earlier. Filing taxes 2014 Example. Filing taxes 2014 For 2013, you were unmarried and under age 65 and you had medical expenses of $500. Filing taxes 2014 You cannot deduct the $500 because it is less than 10% of your AGI. Filing taxes 2014 If, in a later year, you are reimbursed for any of the $500 in medical expenses, you do not include the amount reimbursed in your gross income. Filing taxes 2014 Damages for Personal Injuries If you receive an amount in settlement of a personal injury suit, part of that award may be for medical expenses that you deducted in an earlier year. Filing taxes 2014 If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. Filing taxes 2014 See Reimbursement in a Later Year , discussed under How Do You Treat Reimbursements, earlier. Filing taxes 2014 Future medical expenses. Filing taxes 2014   If you receive an amount in settlement of a damage suit for personal injuries, part of that award may be for future medical expenses. Filing taxes 2014 If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Filing taxes 2014 How Do You Figure and Report the Deduction on Your Tax Return? Once you have determined which medical expenses you can include, you figure and report the deduction on your tax return. Filing taxes 2014 What Tax Form Do You Use? You figure your medical expense deduction on Schedule A (Form 1040). Filing taxes 2014 You cannot claim medical expenses on Form 1040A or Form 1040EZ. Filing taxes 2014 If you need more information on itemized deductions or you are not sure if you can itemize, see chapter 20. Filing taxes 2014 Enter the amount you paid for medical and dental expenses on Schedule A (Form 1040). Filing taxes 2014 This should be your expenses that were not reimbursed by insurance or any other sources. Filing taxes 2014 Generally, you can deduct only the amount of your medical and dental expenses that is more than 10% of your AGI (7. Filing taxes 2014 5% if either you or your spouse was age 65 or older) shown on line 38, Form 1040. Filing taxes 2014 Impairment-Related Work Expenses If you are a person with a disability, you can take a business deduction for expenses that are necessary for you to be able to work. Filing taxes 2014 If you take a business deduction for impairment-related work expenses, do not take a medical deduction for the same expenses. Filing taxes 2014 You have a disability if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Filing taxes 2014 Impairment-related expenses defined. Filing taxes 2014   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Filing taxes 2014 Where to report. Filing taxes 2014   If you are self-employed, deduct the business expenses on the appropriate form (Schedule C, C-EZ, E, or F) used to report your business income and expenses. Filing taxes 2014   If you are an employee, complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Filing taxes 2014 Enter on Schedule A (Form 1040), that part of the amount on Form 2106, or Form 2106-EZ, that is related to your impairment. Filing taxes 2014 Enter the amount that is unrelated to your impairment also on Schedule A (Form 1040). Filing taxes 2014 Your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to other employee business expenses. Filing taxes 2014 Example. Filing taxes 2014 You are blind. Filing taxes 2014 You must use a reader to do your work. Filing taxes 2014 You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. Filing taxes 2014 The reader's services are only for your work. Filing taxes 2014 You can deduct your expenses for the reader as business expenses. Filing taxes 2014 Health Insurance Costs for Self-Employed Persons If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and, your children who were under age 27 at the end of 2013. Filing taxes 2014 For this purpose, you were self-employed if you were a general partner (or a limited partner receiving guaranteed payments) or you received wages from an S corporation in which you were more than a 2% shareholder. Filing taxes 2014 The insurance plan must be established under your trade or business and the deduction cannot be more than your earned income from that trade or business. Filing taxes 2014 You cannot deduct payments for medical insurance for any month in which you were eligible to participate in a health plan subsidized by your employer, your spouse's employer, or, an employer of your dependent or your child under age 27 at the end of 2013. Filing taxes 2014 You cannot deduct payments for a qualified long-term care insurance contract for any month in which you were eligible to participate in a long-term care insurance plan subsidized by your employer or your spouse's employer. Filing taxes 2014 If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet in the Form 1040 instructions to figure the amount you can deduct. Filing taxes 2014 But if any of the following applies, do not use that worksheet. Filing taxes 2014 You had more than one source of income subject to self-employment tax. Filing taxes 2014 You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Filing taxes 2014 You are using amounts paid for qualified long-term care insurance to figure the deduction. Filing taxes 2014 If you cannot use the worksheet in the Form 1040 instructions, use the worksheet in Publication 535, Business Expenses, to figure your deduction. Filing taxes 2014 Note. Filing taxes 2014 When figuring the amount you can deduct for insurance premiums, do not include any advance payments shown on Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Filing taxes 2014 If you are claiming the health coverage tax credit, subtract the amount shown on Form 8885, from the total insurance premiums you paid. Filing taxes 2014 Do not include amounts paid for health insurance coverage with retirement plan distributions that were tax-free because you are a retired public safety officer. Filing taxes 2014 Where to report. Filing taxes 2014    You take this deduction on Form 1040. Filing taxes 2014 If you itemize your deductions and do not claim 100% of your self-employed health insurance on Form 1040, you can generally include any remaining premiums with all other medical expenses on Schedule A (Form 1040), subject to the 10% limit (7. Filing taxes 2014 5% if either you or your spouse was age 65 or older). Filing taxes 2014 See Self-Employed Health Insurance Deduction in chapter 6 of Publication 535, Business Expenses, and Medical and Dental Expenses in the Instructions for Schedule A (Form 1040), for more information. 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The Filing Taxes 2014

Filing taxes 2014 1. Filing taxes 2014   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. Filing taxes 2014 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. Filing taxes 2014   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. Filing taxes 2014 See Publication 501 for more information. Filing taxes 2014 Additional Medicare Tax. Filing taxes 2014  Beginning in 2013, a 0. Filing taxes 2014 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. Filing taxes 2014 For more information, see the Instructions for Form 1040, line 60, and Form 8959. Filing taxes 2014 Net Investment Income Tax. Filing taxes 2014  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Filing taxes 2014 NIIT is a 3. Filing taxes 2014 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Filing taxes 2014 For more information, see the Instructions for Form 1040, line 60, and Form 8960. Filing taxes 2014 Refundable credit for prior year minimum tax. Filing taxes 2014  The refundable portion of the credit for prior year minimum tax is no longer available. Filing taxes 2014 Who must file. Filing taxes 2014  Generally, the amount of income you can receive before you must file a return has been increased. Filing taxes 2014 See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Filing taxes 2014 Reminders File online. Filing taxes 2014  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Filing taxes 2014 Create your own personal identification number (PIN) and file a completely paperless tax return. Filing taxes 2014 For more information, see Does My Return Have To Be on Paper , later. Filing taxes 2014 Change of address. Filing taxes 2014  If you change your address, you should notify the IRS. Filing taxes 2014 You can use Form 8822 to notify the IRS of the change. Filing taxes 2014 See Change of Address , later, under What Happens After I File. Filing taxes 2014 Enter your social security number. Filing taxes 2014  You must enter your social security number (SSN) in the spaces provided on your tax return. Filing taxes 2014 If you file a joint return, enter the SSNs in the same order as the names. Filing taxes 2014 Direct deposit of refund. Filing taxes 2014  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. Filing taxes 2014 See Direct Deposit under Refunds, later. Filing taxes 2014 If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Filing taxes 2014 Pay online or by phone. Filing taxes 2014  If you owe additional tax, you may be able to pay online or by phone. Filing taxes 2014 See How To Pay , later. Filing taxes 2014 Installment agreement. Filing taxes 2014  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Filing taxes 2014 See Installment Agreement , later, under Amount You Owe. Filing taxes 2014 You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Filing taxes 2014 Automatic 6-month extension. Filing taxes 2014  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. Filing taxes 2014 S. Filing taxes 2014 Individual Income Tax Return. Filing taxes 2014 See Automatic Extension , later. Filing taxes 2014 Service in combat zone. Filing taxes 2014  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. Filing taxes 2014 See Individuals Serving in Combat Zone , later, under When Do I Have To File. Filing taxes 2014 Adoption taxpayer identification number. Filing taxes 2014  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). Filing taxes 2014 For more information, see Social Security Number (SSN) , later. Filing taxes 2014 Taxpayer identification number for aliens. Filing taxes 2014  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. Filing taxes 2014 For more information, see Social Security Number (SSN) , later. Filing taxes 2014 Frivolous tax submissions. Filing taxes 2014  The IRS has published a list of positions that are identified as frivolous. Filing taxes 2014 The penalty for filing a frivolous tax return is $5,000. Filing taxes 2014 Also, the $5,000 penalty will apply to other specified frivolous submissions. Filing taxes 2014 For more information, see Civil Penalties , later. Filing taxes 2014 Introduction This chapter discusses the following topics. Filing taxes 2014 Whether you have to file a return. Filing taxes 2014 Which form to use. Filing taxes 2014 How to file electronically. Filing taxes 2014 When, how, and where to file your return. Filing taxes 2014 What happens if you pay too little or too much tax. Filing taxes 2014 What records you should keep and how long you should keep them. Filing taxes 2014 How you can change a return you have already filed. Filing taxes 2014 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. Filing taxes 2014 Individuals in general. Filing taxes 2014 (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Filing taxes 2014 S. Filing taxes 2014 citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Filing taxes 2014 S. Filing taxes 2014 possessions. Filing taxes 2014 ) Dependents. Filing taxes 2014 Certain children under age 19 or full-time students. Filing taxes 2014 Self-employed persons. Filing taxes 2014 Aliens. Filing taxes 2014 The filing requirements for each category are explained in this chapter. Filing taxes 2014 The filing requirements apply even if you do not owe tax. Filing taxes 2014 Even if you do not have to file a return, it may be to your advantage to do so. Filing taxes 2014 See Who Should File, later. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 Individuals—In General If you are a U. Filing taxes 2014 S. Filing taxes 2014 citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Filing taxes 2014 To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Filing taxes 2014 Even if no table shows that you must file, you may need to file to get money back. Filing taxes 2014 (See Who Should File , later. Filing taxes 2014 ) Gross income. Filing taxes 2014   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Filing taxes 2014 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). Filing taxes 2014 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). Filing taxes 2014 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. Filing taxes 2014   Common types of income are discussed in Part Two of this publication. Filing taxes 2014 Community income. Filing taxes 2014   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. Filing taxes 2014 This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Filing taxes 2014 See Publication 555, Community Property, for more information. Filing taxes 2014 Nevada, Washington, and California domestic partners. Filing taxes 2014   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. Filing taxes 2014 See Publication 555. Filing taxes 2014 Self-employed individuals. Filing taxes 2014   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. Filing taxes 2014 See Self-Employed Persons , later, for more information about your filing requirements. Filing taxes 2014    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Filing taxes 2014 Filing status. Filing taxes 2014   Your filing status depends on whether you are single or married and on your family situation. Filing taxes 2014 Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Filing taxes 2014 See chapter 2 for an explanation of each filing status. Filing taxes 2014 Age. Filing taxes 2014   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. Filing taxes 2014 See Table 1-1. Filing taxes 2014 You are considered 65 on the day before your 65th birthday. Filing taxes 2014 For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Filing taxes 2014 Table 1-1. Filing taxes 2014 2013 Filing Requirements for Most Taxpayers IF your filing status is. Filing taxes 2014 . Filing taxes 2014 . Filing taxes 2014 AND at the end of 2013 you  were. Filing taxes 2014 . Filing taxes 2014 . Filing taxes 2014 * THEN file a return if  your gross income  was at least. Filing taxes 2014 . Filing taxes 2014 . Filing taxes 2014 ** 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. Filing taxes 2014 ** 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). Filing taxes 2014 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). Filing taxes 2014 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. Filing taxes 2014 Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Filing taxes 2014 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Filing taxes 2014 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. Filing taxes 2014 *** 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. Filing taxes 2014 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. Filing taxes 2014 You are the surviving spouse, executor, administrator, or legal representative. Filing taxes 2014 The decedent met the filing requirements at the date of death. Filing taxes 2014 For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Filing taxes 2014 U. Filing taxes 2014 S. Filing taxes 2014 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. Filing taxes 2014 For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Filing taxes 2014 S. Filing taxes 2014 Citizens and Resident Aliens Abroad. Filing taxes 2014 It is available online and at most U. Filing taxes 2014 S. Filing taxes 2014 embassies and consulates. Filing taxes 2014 See How To Get Tax Help in the back of this publication. Filing taxes 2014 Residents of Puerto Rico If you are a U. Filing taxes 2014 S. Filing taxes 2014 citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Filing taxes 2014 S. Filing taxes 2014 income tax return for any year in which you meet the income requirements. Filing taxes 2014 This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Filing taxes 2014 If you are a bona fide resident of Puerto Rico for the entire year, your U. Filing taxes 2014 S. Filing taxes 2014 gross income does not include income from sources within Puerto Rico. Filing taxes 2014 It does, however, include any income you received for your services as an employee of the United States or a U. Filing taxes 2014 S. Filing taxes 2014 agency. Filing taxes 2014 If you receive income from Puerto Rican sources that is not subject to U. Filing taxes 2014 S. Filing taxes 2014 tax, you must reduce your standard deduction. Filing taxes 2014 As a result, the amount of income you must have before you are required to file a U. Filing taxes 2014 S. Filing taxes 2014 income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Filing taxes 2014 For more information, see Publication 570, Tax Guide for Individuals With Income From U. Filing taxes 2014 S. Filing taxes 2014 Possessions. Filing taxes 2014 Individuals With Income From U. Filing taxes 2014 S. Filing taxes 2014 Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Filing taxes 2014 S. Filing taxes 2014 Virgin Islands, special rules may apply when determining whether you must file a U. Filing taxes 2014 S. Filing taxes 2014 federal income tax return. Filing taxes 2014 In addition, you may have to file a return with the individual island government. Filing taxes 2014 See Publication 570 for more information. Filing taxes 2014 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. Filing taxes 2014 You also must file if your situation is described in Table 1-3. Filing taxes 2014 Responsibility of parent. Filing taxes 2014   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 ” Child's earnings. Filing taxes 2014   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Filing taxes 2014 This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Filing taxes 2014 But if the child does not pay the tax due on this income, the parent is liable for the tax. Filing taxes 2014 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. Filing taxes 2014 If this election is made, the child does not have to file a return. Filing taxes 2014 See Parent's Election To Report Child's Interest and Dividends in chapter 31. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 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). Filing taxes 2014 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. Filing taxes 2014 28 or more. Filing taxes 2014 (See Table 1-3. Filing taxes 2014 ) Use Schedule SE (Form 1040) to figure your self-employment tax. Filing taxes 2014 Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Filing taxes 2014 For more information about this tax, see Publication 334, Tax Guide for Small Business. Filing taxes 2014 Employees of foreign governments or international organizations. Filing taxes 2014   If you are a U. Filing taxes 2014 S. Filing taxes 2014 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. Filing taxes 2014 Ministers. Filing taxes 2014   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. Filing taxes 2014 This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Filing taxes 2014 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Filing taxes 2014 Table 1-2. Filing taxes 2014 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Filing taxes 2014 If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Filing taxes 2014 (See Table 1-3 for other situations when you must file. Filing taxes 2014 ) In this table, earned income includes salaries, wages, tips, and professional fees. Filing taxes 2014 It also includes taxable scholarship and fellowship grants. Filing taxes 2014 (See Scholarships and fellowships in chapter 12. Filing taxes 2014 ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Filing taxes 2014 It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Filing taxes 2014 Gross income is the total of your earned and unearned income. Filing taxes 2014   Single dependents—Were you either age 65 or older or blind? □ No. Filing taxes 2014 You must file a return if any of the following apply. Filing taxes 2014     • Your unearned income was more than $1,000. Filing taxes 2014     • Your earned income was more than $6,100. Filing taxes 2014     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Filing taxes 2014 □ Yes. Filing taxes 2014 You must file a return if any of the following apply. Filing taxes 2014     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Filing taxes 2014     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Filing taxes 2014     • 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). Filing taxes 2014 Married dependents—Were you either age 65 or older or blind? □ No. Filing taxes 2014 You must file a return if any of the following apply. Filing taxes 2014     • Your unearned income was more than $1,000. Filing taxes 2014     • Your earned income was more than $6,100. Filing taxes 2014     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Filing taxes 2014     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Filing taxes 2014 □ Yes. Filing taxes 2014 You must file a return if any of the following apply. Filing taxes 2014     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Filing taxes 2014     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Filing taxes 2014     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Filing taxes 2014     • 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). Filing taxes 2014 Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Filing taxes 2014 The rules used to determine your alien status are discussed in Publication 519, U. Filing taxes 2014 S. Filing taxes 2014 Tax Guide for Aliens. Filing taxes 2014 Resident alien. Filing taxes 2014   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Filing taxes 2014 S. Filing taxes 2014 citizens. Filing taxes 2014 Use the forms discussed in this publication. Filing taxes 2014 Nonresident alien. Filing taxes 2014   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Filing taxes 2014 S. Filing taxes 2014 citizens and resident aliens. Filing taxes 2014 See Publication 519 to find out if U. Filing taxes 2014 S. Filing taxes 2014 income tax laws apply to you and which forms you should file. Filing taxes 2014 Dual-status taxpayer. Filing taxes 2014   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. Filing taxes 2014 Different rules apply for each part of the year. Filing taxes 2014 For information on dual-status taxpayers, see Publication 519. Filing taxes 2014 Table 1-3. Filing taxes 2014 Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Filing taxes 2014 1. Filing taxes 2014   You owe any special taxes, including any of the following. Filing taxes 2014   a. Filing taxes 2014 Alternative minimum tax. Filing taxes 2014   b. Filing taxes 2014 Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Filing taxes 2014 But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Filing taxes 2014   c. Filing taxes 2014 Household employment taxes. Filing taxes 2014 But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Filing taxes 2014   d. Filing taxes 2014 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. Filing taxes 2014   e. Filing taxes 2014 Recapture of first-time homebuyer credit. Filing taxes 2014   f. Filing taxes 2014 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. Filing taxes 2014   g. Filing taxes 2014 Recapture taxes. Filing taxes 2014 2. Filing taxes 2014   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Filing taxes 2014 3. Filing taxes 2014   You had net earnings from self-employment of at least $400. Filing taxes 2014 4. Filing taxes 2014   You had wages of $108. Filing taxes 2014 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Filing taxes 2014 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. Filing taxes 2014 You had federal income tax withheld or made estimated tax payments. Filing taxes 2014 You qualify for the earned income credit. Filing taxes 2014 See chapter 36 for more information. Filing taxes 2014 You qualify for the additional child tax credit. Filing taxes 2014 See chapter 34 for more information. Filing taxes 2014 You qualify for the health coverage tax credit. Filing taxes 2014 See chapter 37 for more information. Filing taxes 2014 You qualify for the American opportunity credit. Filing taxes 2014 See chapter 35 for more information. Filing taxes 2014 You qualify for the credit for federal tax on fuels. Filing taxes 2014 See chapter 37 for more information. Filing taxes 2014 Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Filing taxes 2014 (But also see Does My Return Have To Be on Paper , later. Filing taxes 2014 ) See the discussion under Form 1040 for when you must use that form. Filing taxes 2014 Form 1040EZ Form 1040EZ is the simplest form to use. Filing taxes 2014 You can use Form 1040EZ if all of the following apply. Filing taxes 2014    Your filing status is single or married filing jointly. Filing taxes 2014 If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Filing taxes 2014 You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Filing taxes 2014 If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Filing taxes 2014 You do not claim any dependents. Filing taxes 2014 Your taxable income is less than $100,000. Filing taxes 2014 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. Filing taxes 2014 You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Filing taxes 2014 You do not claim any credits other than the earned income credit. Filing taxes 2014 You do not owe any household employment taxes on wages you paid to a household employee. Filing taxes 2014 If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Filing taxes 2014 You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Filing taxes 2014   You must meet all of these requirements to use Form 1040EZ. Filing taxes 2014 If you do not, you must use Form 1040A or Form 1040. Filing taxes 2014 Figuring tax. Filing taxes 2014   On Form 1040EZ, you can use only the tax table to figure your income tax. Filing taxes 2014 You cannot use Form 1040EZ to report any other tax. Filing taxes 2014 Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Filing taxes 2014 You can use Form 1040A if all of the following apply. Filing taxes 2014    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. Filing taxes 2014 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. Filing taxes 2014 You must use Form 1040. Filing taxes 2014 Your taxable income is less than $100,000. Filing taxes 2014 Your adjustments to income are for only the following items. Filing taxes 2014 Educator expenses. Filing taxes 2014 IRA deduction. Filing taxes 2014 Student loan interest deduction. Filing taxes 2014 Tuition and fees. Filing taxes 2014 You do not itemize your deductions. Filing taxes 2014 You claim only the following tax credits. Filing taxes 2014 The credit for child and dependent care expenses. Filing taxes 2014 (See chapter 32. Filing taxes 2014 ) The credit for the elderly or the disabled. Filing taxes 2014 (See chapter 33. Filing taxes 2014 ) The education credits. Filing taxes 2014 (See chapter 35. Filing taxes 2014 ) The retirement savings contribution credit. Filing taxes 2014 (See chapter 37. Filing taxes 2014 ) The child tax credit. Filing taxes 2014 (See chapter 34. Filing taxes 2014 ) The earned income credit. Filing taxes 2014 (See chapter 36. Filing taxes 2014 ) The additional child tax credit. Filing taxes 2014 (See chapter 34. Filing taxes 2014 ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Filing taxes 2014 (See Publication 525, Taxable and Nontaxable Income. Filing taxes 2014 )   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. Filing taxes 2014   You must meet all these requirements to use Form 1040A. Filing taxes 2014 If you do not, you must use Form 1040. Filing taxes 2014 Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Filing taxes 2014 You can use Form 1040 to report all types of income, deductions, and credits. Filing taxes 2014 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. Filing taxes 2014 You must use Form 1040 if any of the following apply. Filing taxes 2014    Your taxable income is $100,000 or more. Filing taxes 2014 You itemize your deductions on Schedule A. Filing taxes 2014 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. Filing taxes 2014 You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Filing taxes 2014 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). Filing taxes 2014 You received $20 or more in tips in any 1 month and did not report all of them to your employer. Filing taxes 2014 (See chapter 6. Filing taxes 2014 ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Filing taxes 2014 You claim any credits other than the credits listed earlier under Form 1040A. Filing taxes 2014 You owe the excise tax on insider stock compensation from an expatriated corporation. Filing taxes 2014 Your Form W-2 shows an amount in box 12 with a code Z. Filing taxes 2014 You had a qualified health savings account funding distribution from your IRA. Filing taxes 2014 You are an employee and your employer did not withhold social security and Medicare tax. Filing taxes 2014 You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Filing taxes 2014 You are a debtor in a bankruptcy case filed after October 16, 2005. Filing taxes 2014 You must repay the first-time homebuyer credit. Filing taxes 2014 You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Filing taxes 2014 Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Filing taxes 2014 If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Filing taxes 2014 See your tax return instructions for details. Filing taxes 2014 If you do not qualify for Free File, then you should check out IRS. Filing taxes 2014 gov for low-cost e-file options or Free File Fillable Forms. Filing taxes 2014 IRS e-file Table 1-4 lists the benefits of IRS e-file. Filing taxes 2014 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Filing taxes 2014 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Filing taxes 2014 However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Filing taxes 2014 Using e-file does not affect your chances of an IRS examination of your return. Filing taxes 2014 Free File Fillable Forms. Filing taxes 2014   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Filing taxes 2014 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. Filing taxes 2014 gov, and Apply only to a federal tax return. Filing taxes 2014 Electronic return signatures. Filing taxes 2014   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Filing taxes 2014 If you are filing online, you must use a Self-Select PIN. Filing taxes 2014 If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Filing taxes 2014 Self-Select PIN. Filing taxes 2014   The Self-Select PIN method allows you to create your own PIN. Filing taxes 2014 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. Filing taxes 2014   A PIN is any combination of five digits you choose except five zeros. Filing taxes 2014 If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Filing taxes 2014   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. Filing taxes 2014 Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Filing taxes 2014 AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Filing taxes 2014 If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Filing taxes 2014 Visit us at IRS. Filing taxes 2014 gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Filing taxes 2014 (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Filing taxes 2014 The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Filing taxes 2014 ) You will also be prompted to enter your date of birth. Filing taxes 2014 Table 1-4. Filing taxes 2014 Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Filing taxes 2014 • Free File is available in English and Spanish. Filing taxes 2014 • Free File is available online 24 hours a day, 7 days a week. Filing taxes 2014 • Get your refund faster by e-filing using Direct Deposit. Filing taxes 2014 • Sign electronically with a secure self-selected PIN and file a completely paperless return. Filing taxes 2014 • Receive an acknowledgement that your return was received and accepted. Filing taxes 2014 • 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. Filing taxes 2014 You can also file a return early and pay the amount you owe by the due date of your return. Filing taxes 2014 • Save time by preparing and e-filing federal and state returns together. Filing taxes 2014 • IRS computers quickly and automatically check for errors or other missing information. Filing taxes 2014 • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Filing taxes 2014 You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Filing taxes 2014 If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Filing taxes 2014 This can be found at IRS. Filing taxes 2014 gov. Filing taxes 2014 Click on Request an Electronic Filing PIN. Filing taxes 2014 Or you can call 1-866-704-7388. Filing taxes 2014 Practitioner PIN. Filing taxes 2014   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Filing taxes 2014 The practitioner can provide you with details. Filing taxes 2014 Form 8453. Filing taxes 2014   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Filing taxes 2014 For details, see Form 8453. Filing taxes 2014 For more details, visit www. Filing taxes 2014 irs. Filing taxes 2014 gov/efile and click on “ Individuals. Filing taxes 2014 ” Identity Protection PIN. Filing taxes 2014   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. Filing taxes 2014 If the IRS has not given you this type of number, leave these spaces blank. Filing taxes 2014 For more information, see the Instructions for Form 1040A or Form 1040. Filing taxes 2014 Power of attorney. Filing taxes 2014   If an agent is signing your return for you, a power of attorney (POA) must be filed. Filing taxes 2014 Attach the POA to Form 8453 and file it using that form's instructions. Filing taxes 2014 See Signatures , later, for more information on POAs. Filing taxes 2014 State returns. Filing taxes 2014   In most states, you can file an electronic state return simultaneously with your federal return. Filing taxes 2014 For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Filing taxes 2014 irs. Filing taxes 2014 gov/efile. Filing taxes 2014 Refunds. Filing taxes 2014   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. Filing taxes 2014 With e-file, your refund will be issued faster than if you filed on paper. Filing taxes 2014   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. Filing taxes 2014 See Offset against debts under Refunds, later. Filing taxes 2014 Refund inquiries. Filing taxes 2014   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Filing taxes 2014 See Refund Information , later. Filing taxes 2014 Amount you owe. Filing taxes 2014   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Filing taxes 2014 See How To Pay , later, for information on how to pay the amount you owe. Filing taxes 2014 Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Filing taxes 2014 A computer with Internet access and tax preparation software are all you need. Filing taxes 2014 Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Filing taxes 2014 IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Filing taxes 2014 For information, visit www. Filing taxes 2014 irs. Filing taxes 2014 gov/efile. Filing taxes 2014 Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Filing taxes 2014 Others offer it for a fee. Filing taxes 2014 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Filing taxes 2014 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 To find a site near you, call 1-800-906-9887. Filing taxes 2014 Or to find the nearest AARP TaxAide site, visit AARP's website at www. Filing taxes 2014 aarp. Filing taxes 2014 org/taxaide or call 1-888-227-7669. Filing taxes 2014 For more information on these programs, go to IRS. Filing taxes 2014 gov and enter keyword “VITA” in the search box. Filing taxes 2014 Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Filing taxes 2014 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. Filing taxes 2014 Note. Filing taxes 2014 Tax professionals may charge a fee for IRS e-file. Filing taxes 2014 Fees can vary depending on the professional and the specific services rendered. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 Table 1-5. Filing taxes 2014 When To File Your 2013 Return For U. Filing taxes 2014 S. Filing taxes 2014 citizens and residents who file returns on a calendar year. Filing taxes 2014   For Most Taxpayers For Certain Taxpayers Outside the U. Filing taxes 2014 S. Filing taxes 2014 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. Filing taxes 2014 When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Filing taxes 2014 —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Filing taxes 2014 Filing paper returns on time. Filing taxes 2014   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. Filing taxes 2014 If you send your return by registered mail, the date of the registration is the postmark date. Filing taxes 2014 The registration is evidence that the return was delivered. Filing taxes 2014 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. Filing taxes 2014 The postmarked certified mail receipt is evidence that the return was delivered. Filing taxes 2014 Private delivery services. Filing taxes 2014   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. Filing taxes 2014 The private delivery service can tell you how to get written proof of this date. Filing taxes 2014   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Filing taxes 2014 gov and enter “private delivery service” in the search box. Filing taxes 2014   The following are designated private delivery services. Filing taxes 2014 DHL Express (DHL): Same Day Service. Filing taxes 2014 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Filing taxes 2014 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Filing taxes 2014 M. Filing taxes 2014 , UPS Worldwide Express Plus, and UPS Worldwide Express. Filing taxes 2014 Filing electronic returns on time. Filing taxes 2014   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. Filing taxes 2014 An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Filing taxes 2014   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. Filing taxes 2014 The date and time in your time zone controls whether your electronically filed return is timely. Filing taxes 2014 Filing late. Filing taxes 2014   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Filing taxes 2014 For more information, see Penalties , later. Filing taxes 2014 Also see Interest under Amount You Owe. Filing taxes 2014   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. Filing taxes 2014 Nonresident alien. Filing taxes 2014    If you are a nonresident alien and earn wages subject to U. Filing taxes 2014 S. Filing taxes 2014 income tax withholding, your 2013 U. Filing taxes 2014 S. Filing taxes 2014 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. Filing taxes 2014   If you do not earn wages subject to U. Filing taxes 2014 S. Filing taxes 2014 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. Filing taxes 2014 See Publication 519 for more filing information. Filing taxes 2014 Filing for a decedent. Filing taxes 2014   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. Filing taxes 2014 See Publication 559. Filing taxes 2014 Extensions of Time To File You may be able to get an extension of time to file your return. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 Example. Filing taxes 2014 If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Filing taxes 2014 If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Filing taxes 2014 You may also be charged penalties, discussed later. Filing taxes 2014 How to get the automatic extension. Filing taxes 2014   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Filing taxes 2014 E-file options. Filing taxes 2014   There are two ways you can use e-file to get an extension of time to file. Filing taxes 2014 Complete Form 4868, Application for Automatic Extension of Time To File U. Filing taxes 2014 S. Filing taxes 2014 Individual Income Tax Return, to use as a worksheet. Filing taxes 2014 If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Filing taxes 2014 If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Filing taxes 2014 E-file using your personal computer or a tax professional. Filing taxes 2014    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Filing taxes 2014 You will need to provide certain information from your tax return for 2012. Filing taxes 2014 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. Filing taxes 2014 E-file and pay by credit or debit card or by direct transfer from your bank account. Filing taxes 2014   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. Filing taxes 2014 You can do this by phone or over the Internet. Filing taxes 2014 You do not file Form 4868. Filing taxes 2014 See Pay online , under How To Pay, later in this chapter. Filing taxes 2014 Filing a paper Form 4868. Filing taxes 2014   You can get an extension of time to file by filing a paper Form 4868. Filing taxes 2014 Mail it to the address shown in the form instructions. Filing taxes 2014   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Filing taxes 2014 ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Filing taxes 2014 When to file. Filing taxes 2014   You must request the automatic extension by the due date for your return. Filing taxes 2014 You can file your return any time before the 6-month extension period ends. Filing taxes 2014 When you file your return. Filing taxes 2014   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Filing taxes 2014 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. Filing taxes 2014 Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Filing taxes 2014 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. Filing taxes 2014 S. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Filing taxes 2014 See Individuals Serving in Combat Zone , later, for special rules that apply to you. Filing taxes 2014 Married taxpayers. Filing taxes 2014   If you file a joint return, only one spouse has to qualify for this automatic extension. Filing taxes 2014 If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Filing taxes 2014 How to get the extension. Filing taxes 2014   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Filing taxes 2014 (See the situations listed under (2), earlier. Filing taxes 2014 ) Extensions beyond 2 months. Filing taxes 2014   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. Filing taxes 2014 File Form 4868 and check the box on line 8. Filing taxes 2014 No further extension. Filing taxes 2014   An extension of more than 6 months will generally not be granted. Filing taxes 2014 However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Filing taxes 2014 For more information, see When To File and Pay in Publication 54. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 Combat zone. Filing taxes 2014   For purposes of the automatic extension, the term “combat zone” includes the following areas. Filing taxes 2014 The Arabian peninsula area, effective January 17, 1991. Filing taxes 2014 The Kosovo area, effective March 24, 1999. Filing taxes 2014 Afghanistan area, effective September 19, 2001. Filing taxes 2014   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Filing taxes 2014 The publication also has information about other tax benefits available to military personnel serving in a combat zone. Filing taxes 2014 Extension period. Filing taxes 2014   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. Filing taxes 2014   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. Filing taxes 2014 For example, you have 3½ months (January 1 – April 15) to file your tax return. Filing taxes 2014 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. Filing taxes 2014 See Extension of Deadlines in Publication 3 for more information. Filing taxes 2014   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. Filing taxes 2014 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. Filing taxes 2014 It also explains how to complete certain sections of the form. Filing taxes 2014 You may find Table 1-6 helpful when you prepare your paper return. Filing taxes 2014 Table 1-6. Filing taxes 2014 Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Filing taxes 2014 2 — Get the forms, schedules, and publications you need. Filing taxes 2014 3 — Fill in your return. Filing taxes 2014 4 — Check your return to make sure it is correct. Filing taxes 2014 5 — Sign and date your return. Filing taxes 2014 6 — Attach all required forms and schedules. Filing taxes 2014 Electronic returns. Filing taxes 2014   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Filing taxes 2014 Substitute tax forms. Filing taxes 2014   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. Filing taxes 2014 Form W-2. Filing taxes 2014   If you were an employee, you should receive Form W-2 from your employer. Filing taxes 2014 You will need the information from this form to prepare your return. Filing taxes 2014 See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Filing taxes 2014   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Filing taxes 2014 If it is mailed, you should allow adequate time to receive it before contacting your employer. Filing taxes 2014 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Filing taxes 2014 When you request IRS help, be prepared to provide the following information. Filing taxes 2014 Your name, address (including ZIP code), and phone number. Filing taxes 2014 Your SSN. Filing taxes 2014 Your dates of employment. Filing taxes 2014 Your employer's name, address (including ZIP code), and phone number. Filing taxes 2014 Form 1099. Filing taxes 2014   If you received certain types of income, you may receive a Form 1099. Filing taxes 2014 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). Filing taxes 2014 If it is mailed, you should allow adequate time to receive it before contacting the payer. Filing taxes 2014 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. Filing taxes 2014 When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Filing taxes 2014 A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Filing taxes 2014 You must account for your income and expenses in a way that clearly shows your taxable income. Filing taxes 2014 The way you do this is called an accounting method. Filing taxes 2014 This section explains which accounting periods and methods you can use. Filing taxes 2014 Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Filing taxes 2014 If you do not use a calendar year, your accounting period is a fiscal year. Filing taxes 2014 A regular fiscal year is a 12-month period that ends on the last day of any month except December. Filing taxes 2014 A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Filing taxes 2014 You choose your accounting period (tax year) when you file your first income tax return. Filing taxes 2014 It cannot be longer than 12 months. Filing taxes 2014 More information. Filing taxes 2014   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Filing taxes 2014 Accounting Methods Your accounting method is the way you account for your income and expenses. Filing taxes 2014 Most taxpayers use either the cash method or an accrual method. Filing taxes 2014 You choose a method when you file your first income tax return. Filing taxes 2014 If you want to change your accounting method after that, you generally must get IRS approval. Filing taxes 2014 Cash method. Filing taxes 2014   If you use this method, report all items of income in the year in which you actually or constructively receive them. Filing taxes 2014 Generally, you deduct all expenses in the year you actually pay them. Filing taxes 2014 This is the method most individual taxpayers use. Filing taxes 2014 Constructive receipt. Filing taxes 2014   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Filing taxes 2014 You do not need to have physical possession of it. Filing taxes 2014 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). Filing taxes 2014 Garnisheed wages. Filing taxes 2014   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. Filing taxes 2014 You must include these wages in income for the year you would have received them. Filing taxes 2014 Debts paid for you. Filing taxes 2014   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. Filing taxes 2014 See Canceled Debts in chapter 12 for more information. Filing taxes 2014 Payment to third party. Filing taxes 2014   If a third party is paid income from property you own, you have constructively received the income. Filing taxes 2014 It is the same as if you had actually received the income and paid it to the third party. Filing taxes 2014 Payment to an agent. Filing taxes 2014   Income an agent receives for you is income you constructively received in the year the agent receives it. Filing taxes 2014 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. Filing taxes 2014 Check received or available. Filing taxes 2014   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Filing taxes 2014 A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 No constructive receipt. Filing taxes 2014   There may be facts to show that you did not constructively receive income. Filing taxes 2014 Example. Filing taxes 2014 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. Filing taxes 2014 Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Filing taxes 2014 Accrual method. Filing taxes 2014   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Filing taxes 2014 You generally deduct your expenses when you incur them, rather than when you pay them. Filing taxes 2014 Income paid in advance. Filing taxes 2014   An advance payment of income is generally included in gross income in the year you receive it. Filing taxes 2014 Your method of accounting does not matter as long as the income is available to you. Filing taxes 2014 An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Filing taxes 2014   A limited deferral until the next tax year may be allowed for certain advance payments. Filing taxes 2014 See Publication 538 for specific information. Filing taxes 2014 Additional information. Filing taxes 2014   For more information on accounting methods, including how to change your accounting method, see Publication 538. Filing taxes 2014 Social Security Number (SSN) You must enter your SSN on your return. Filing taxes 2014 If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Filing taxes 2014 If you are filing a joint return, include the SSNs in the same order as the names. Filing taxes 2014 Use this same order in submitting other forms and documents to the IRS. Filing taxes 2014 Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Filing taxes 2014 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. Filing taxes 2014 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. Filing taxes 2014 If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Filing taxes 2014 Name change. Filing taxes 2014   If you changed your name because of marriage, divorce, etc. Filing taxes 2014 , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Filing taxes 2014 This prevents delays in processing your return and issuing refunds. Filing taxes 2014 It also safeguards your future social security benefits. Filing taxes 2014 Dependent's SSN. Filing taxes 2014   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Filing taxes 2014 This requirement applies to all dependents (not just your children) claimed on your tax return. Filing taxes 2014 Exception. Filing taxes 2014    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. Filing taxes 2014 The document must show that the child was born alive. Filing taxes 2014 No SSN. Filing taxes 2014   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Filing taxes 2014 It usually takes about 2 weeks to get an SSN. Filing taxes 2014 If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Filing taxes 2014   If you are a U. Filing taxes 2014 S. Filing taxes 2014 citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Filing taxes 2014 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. Filing taxes 2014   Form SS-5 is available at any SSA office, on the Internet at www. Filing taxes 2014 socialsecurity. Filing taxes 2014 gov, or by calling 1-800-772-1213. Filing taxes 2014 If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Filing taxes 2014   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 . Filing taxes 2014   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. Filing taxes 2014 Adoption taxpayer identification number (ATIN). Filing taxes 2014   If you are in the process of adopting a child who is a U. Filing taxes 2014 S. Filing taxes 2014 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. Filing taxes 2014    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Filing taxes 2014 S. Filing taxes 2014 Adoptions, with the IRS to get an ATIN if all of the following are true. Filing taxes 2014 You have a child living with you who was placed in your home for legal adoption. Filing taxes 2014 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. Filing taxes 2014 You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Filing taxes 2014 You are eligible to claim the child as a dependent on your tax return. Filing taxes 2014 After the adoption is final, you must apply for an SSN for the child. Filing taxes 2014 You cannot continue using the ATIN. Filing taxes 2014   See Form W-7A for more information. Filing taxes 2014 Nonresident alien spouse. Filing taxes 2014   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. Filing taxes 2014 If your spouse is not eligible for an SSN, see the following discussion on ITINs. Filing taxes 2014 Individual taxpayer identification number (ITIN). Filing taxes 2014   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. Filing taxes 2014 This also applies to an alien spouse or dependent. Filing taxes 2014 To apply for an ITIN, file Form W-7 with the IRS. Filing taxes 2014 It usually takes about 6 to 10 weeks to get an ITIN. Filing taxes 2014 Enter the ITIN on your tax return wherever an SSN is requested. Filing taxes 2014    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. Filing taxes 2014 See the Form W-7 instructions for how and where to file. Filing taxes 2014 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. Filing taxes 2014 ITIN for tax use only. Filing taxes 2014   An ITIN is for tax use only. Filing taxes 2014 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. Filing taxes 2014 S. Filing taxes 2014 law. Filing taxes 2014 Penalty for not providing social security number. Filing taxes 2014   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Filing taxes 2014 See the discussion on Penalties , later, for more information. Filing taxes 2014 SSN on correspondence. Filing taxes 2014   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. Filing taxes 2014 Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Filing taxes 2014 Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Filing taxes 2014 If you want $3 to go to this fund, check the box. Filing taxes 2014 If you are filing a joint return, your spouse can also have $3 go to the fund. Filing taxes 2014 If you check a box, your tax or refund will not change. Filing taxes 2014 Computations The following information may be useful in making the return easier to complete. Filing taxes 2014 Rounding off dollars. Filing taxes 2014   You can round off cents to whole dollars on your return and schedules. Filing taxes 2014 If you do round to whole dollars, you must round all amounts. Filing taxes 2014 To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Filing taxes 2014 For example, $1. Filing taxes 2014 39 becomes $1 and $2. Filing taxes 2014 50 becomes $3. Filing taxes 2014   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. Filing taxes 2014 Example. Filing taxes 2014 You receive two Forms W-2: one showing wages of $5,000. Filing taxes 2014 55 and one showing wages of $18,500. Filing taxes 2014 73. Filing taxes 2014 On Form 1040, line 7, you would enter $23,501 ($5,000. Filing taxes 2014 55 + $18,500. Filing taxes 2014 73 = $23,501. Filing taxes 2014 28), not $23,502 ($5,001 + $18,501). Filing taxes 2014 Equal amounts. Filing taxes 2014   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Filing taxes 2014 Example. Filing taxes 2014 Line 1 is $500. Filing taxes 2014 Line 3 is $500. Filing taxes 2014 Line 5 asks you to enter the smaller of line 1 or 3. Filing taxes 2014 Enter $500 on line 5. Filing taxes 2014 Negative amounts. Filing taxes 2014   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. Filing taxes 2014 To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Filing taxes 2014 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. Filing taxes 2014 You may be able to file a paperless return using IRS e-file. Filing taxes 2014 There's nothing to attach or mail, not even your Forms W-2. Filing taxes 2014 See Does My Return Have To Be on Paper, earlier. Filing taxes 2014 Form W-2. Filing taxes 2014   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Filing taxes 2014 You should have a Form W-2 from each employer. Filing taxes 2014 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. Filing taxes 2014 Attach it to the front page of your paper return, not to any attachments. Filing taxes 2014 For more information, see Form W-2 in chapter 4. Filing taxes 2014   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Filing taxes 2014 , 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. Filing taxes 2014 Form 1040EZ. Filing taxes 2014   There are no additional schedules to file with Form 1040EZ. Filing taxes 2014 Form 1040A. Filing taxes 2014   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. Filing taxes 2014 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Filing taxes 2014 Do not attach items unless required to do so. Filing taxes 2014 Form 1040. Filing taxes 2014   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. Filing taxes 2014 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Filing taxes 2014 Do not attach items unless required to do so. Filing taxes 2014 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. Filing taxes 2014 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