Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Form 1040ez

Can 1040x Be Filed ElectronicallyIrs FormsFree State Tax Return FilingForm 1040ez 2011Free Tax ComNj 1040 NrIndividual Income Tax ReturnFederal Ez FormIrs Amended ReturnFile State Tax Returns FreeFree E FileTaxact 2012 Return UserMy Pay GovFree State Tax FormsCan You File 2012 Taxes Online2012 TaxFree Tax ReturnsFederal Tax Return FormsState Tax FilingFree Irs Forms2011 Taxes FreeHow Do I File Taxes From 2009Is It Too Late To File 2012 Tax ReturnHow Do I File State Taxes For FreeFree State File Tax ReturnFree H & R BlockAmended Tax Return Online1040ez Tax Forms 2014Taxact 2011 Sign InHow To Amend 2008 Tax ReturnHow To Amend TaxesH & R BlockCan I File 2011 Taxes With TurbotaxE File Taxes FreeHow Do You Amend Your TaxesIrs Estimated Tax Forms 20112010 Tax Amendment FormEz FormHow Do I Refile My TaxesH&r Block Taxes

Form 1040ez

Form 1040ez 20. Form 1040ez   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Form 1040ez Married persons who filed separate returns. Form 1040ez What's New Standard deduction increased. Form 1040ez  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Form 1040ez The amount depends on your filing status. Form 1040ez You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Form 1040ez Introduction This chapter discusses the following topics. Form 1040ez How to figure the amount of your standard deduction. Form 1040ez The standard deduction for dependents. Form 1040ez Who should itemize deductions. Form 1040ez Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Form 1040ez If you have a choice, you can use the method that gives you the lower tax. Form 1040ez The standard deduction is a dollar amount that reduces your taxable income. Form 1040ez It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Form 1040ez The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Form 1040ez You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Form 1040ez Persons not eligible for the standard deduction. Form 1040ez   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Form 1040ez You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Form 1040ez Note. Form 1040ez If you are a nonresident alien who is married to a U. Form 1040ez S. Form 1040ez citizen or resident alien at the end of the year, you can choose to be treated as a U. Form 1040ez S. Form 1040ez resident. Form 1040ez (See Publication 519, U. Form 1040ez S. Form 1040ez Tax Guide for Aliens. Form 1040ez ) If you make this choice, you can take the standard deduction. Form 1040ez If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Form 1040ez See Standard Deduction for Dependents, later. Form 1040ez Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Form 1040ez Generally, the standard deduction amounts are adjusted each year for inflation. Form 1040ez The standard deduction amounts for most people are shown in Table 20-1. Form 1040ez Decedent's final return. Form 1040ez   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Form 1040ez However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Form 1040ez Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Form 1040ez You are considered 65 on the day before your 65th birthday. Form 1040ez Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Form 1040ez Use Table 20-2 to figure the standard deduction amount. Form 1040ez Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Form 1040ez Not totally blind. Form 1040ez   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Form 1040ez   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Form 1040ez You must keep the statement in your records. Form 1040ez   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Form 1040ez Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Form 1040ez You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Form 1040ez Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Form 1040ez Example 1. Form 1040ez Larry, 46, and Donna, 33, are filing a joint return for 2013. Form 1040ez Neither is blind, and neither can be claimed as a dependent. Form 1040ez They decide not to itemize their deductions. Form 1040ez They use Table 20-1. Form 1040ez Their standard deduction is $12,200. Form 1040ez Example 2. Form 1040ez The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Form 1040ez Larry and Donna use Table 20-2. Form 1040ez Their standard deduction is $13,400. Form 1040ez Example 3. Form 1040ez Bill and Lisa are filing a joint return for 2013. Form 1040ez Both are over age 65. Form 1040ez Neither is blind, and neither can be claimed as a dependent. Form 1040ez If they do not itemize deductions, they use Table 20-2. Form 1040ez Their standard deduction is $14,600. Form 1040ez Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Form 1040ez However, if the individual is 65 or older or blind, the standard deduction may be higher. Form 1040ez If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Form 1040ez Earned income defined. Form 1040ez   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Form 1040ez    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Form 1040ez See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Form 1040ez Example 1. Form 1040ez Michael is single. Form 1040ez His parents can claim an exemption for him on their 2013 tax return. Form 1040ez He has interest income of $780 and wages of $150. Form 1040ez He has no itemized deductions. Form 1040ez Michael uses Table 20-3 to find his standard deduction. Form 1040ez He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Form 1040ez His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Form 1040ez Example 2. Form 1040ez Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Form 1040ez Joe is married and files a separate return. Form 1040ez His wife does not itemize deductions on her separate return. Form 1040ez Joe has $1,500 in interest income and wages of $3,800. Form 1040ez He has no itemized deductions. Form 1040ez Joe finds his standard deduction by using Table 20-3. Form 1040ez He enters his earned income, $3,800 on line 1. Form 1040ez He adds lines 1 and 2 and enters $4,150 on line 3. Form 1040ez On line 5, he enters $4,150, the larger of lines 3 and 4. Form 1040ez Because Joe is married filing a separate return, he enters $6,100 on line 6. Form 1040ez On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Form 1040ez Example 3. Form 1040ez Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Form 1040ez She is 18 years old and blind. Form 1040ez She has interest income of $1,300 and wages of $2,900. Form 1040ez She has no itemized deductions. Form 1040ez Amy uses Table 20-3 to find her standard deduction. Form 1040ez She enters her wages of $2,900 on line 1. Form 1040ez She adds lines 1 and 2 and enters $3,250 on line 3. Form 1040ez On line 5, she enters $3,250, the larger of lines 3 and 4. Form 1040ez Because she is single, Amy enters $6,100 on line 6. Form 1040ez She enters $3,250 on line 7a. Form 1040ez This is the smaller of the amounts on lines 5 and 6. Form 1040ez Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Form 1040ez She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Form 1040ez Example 4. Form 1040ez Ed is single. Form 1040ez His parents can claim an exemption for him on their 2013 tax return. Form 1040ez He has wages of $7,000, interest income of $500, and a business loss of $3,000. Form 1040ez He has no itemized deductions. Form 1040ez Ed uses Table 20-3 to figure his standard deduction. Form 1040ez He enters $4,000 ($7,000 - $3,000) on line 1. Form 1040ez He adds lines 1 and 2 and enters $4,350 on line 3. Form 1040ez On line 5 he enters $4,350, the larger of lines 3 and 4. Form 1040ez Because he is single, Ed enters $6,100 on line 6. Form 1040ez On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Form 1040ez Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Form 1040ez Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Form 1040ez You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Form 1040ez You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Form 1040ez See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Form 1040ez When to itemize. Form 1040ez   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Form 1040ez These deductions are explained in chapters 21–28. Form 1040ez    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Form 1040ez Enter the amount from Schedule A, line 29, on Form 1040, line 40. Form 1040ez Electing to itemize for state tax or other purposes. Form 1040ez   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Form 1040ez You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Form 1040ez To make this election, you must check the box on line 30 of Schedule A. Form 1040ez Changing your mind. Form 1040ez   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Form 1040ez S. Form 1040ez Individual Income Tax Return. Form 1040ez See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Form 1040ez Married persons who filed separate returns. Form 1040ez   You can change methods of taking deductions only if you and your spouse both make the same changes. Form 1040ez Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Form 1040ez    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Form 1040ez You both must use the same method of claiming deductions. Form 1040ez If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Form 1040ez See Persons not eligible for the standard deduction , earlier. Form 1040ez 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Form 1040ez Table 20-1. Form 1040ez Standard Deduction Chart for Most People* If your filing status is. Form 1040ez . Form 1040ez . Form 1040ez Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Form 1040ez Use Table 20-2 or 20-3 instead. Form 1040ez Table 20-2. Form 1040ez Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Form 1040ez Then go to the chart. Form 1040ez You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Form 1040ez . Form 1040ez . Form 1040ez AND the number in the box above is. Form 1040ez . Form 1040ez . Form 1040ez THEN your standard deduction is. Form 1040ez . Form 1040ez . Form 1040ez Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Form 1040ez Table 20-3. Form 1040ez Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Form 1040ez Check the correct number of boxes below. Form 1040ez Then go to the worksheet. Form 1040ez You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Form 1040ez Enter your earned income (defined below). Form 1040ez If none, enter -0-. Form 1040ez 1. Form 1040ez   2. Form 1040ez Additional amount. Form 1040ez 2. Form 1040ez $350 3. Form 1040ez Add lines 1 and 2. Form 1040ez 3. Form 1040ez   4. Form 1040ez Minimum standard deduction. Form 1040ez 4. Form 1040ez $1,000 5. Form 1040ez Enter the larger of line 3 or line 4. Form 1040ez 5. Form 1040ez   6. Form 1040ez Enter the amount shown below for your filing status. Form 1040ez Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Form 1040ez   7. Form 1040ez Standard deduction. Form 1040ez         a. Form 1040ez Enter the smaller of line 5 or line 6. Form 1040ez If born after January 1, 1949, and not blind, stop here. Form 1040ez This is your standard deduction. Form 1040ez Otherwise, go on to line 7b. Form 1040ez 7a. Form 1040ez     b. Form 1040ez If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Form 1040ez 7b. Form 1040ez     c. Form 1040ez Add lines 7a and 7b. Form 1040ez This is your standard deduction for 2013. Form 1040ez 7c. Form 1040ez   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Form 1040ez It also includes any amount received as a scholarship that you must include in your income. Form 1040ez Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Hurricane Irene in North Carolina

E-file to Remain Available for Irene Victims through Oct. 31

Updated 10/11/11 to include Bladen, Columbus and Sampson counties.

Updated 9/12/11 to include Pender and Wayne counties.

Updated 9/7/11 to include Bertie, Brunswick, Camden, Chowan, Duplin, Edgecombe, Gates, Greene, Hertford, Johnston, Jones, Martin, Nash, New Hanover, Northampton, Pasquotank, Perquimans, Vance, Warren and Wilson counties.

Updated 9/2/11 to include Halifax and Lenoir counties. Also added Currituck, Onslow, Pitt and Washington counties.

NC-2011-58, Sept. 1, 2011

GREENSBORO — Victims of Hurricane Irene that began on Aug. 25, 2011 in parts of North Carolina may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Chowan, Columbus, Craven, Currituck, Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Pender, Perquimans, Pitt, Sampson, Tyrrell, Vance, Warren, Washington, Wayne and Wilson. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 25, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 25, and on or before Sept. 9, as long as the deposits are made by Sept. 9, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 25 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 25 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 25 and on or before Sept. 9 provided the taxpayer makes these deposits by Sept. 9.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “North Carolina/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The Form 1040ez

Form 1040ez Publication 516 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Form 1040ez Tax questions. Form 1040ez Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 516, such as treaties effective after it was published, go to www. Form 1040ez irs. Form 1040ez gov/pub516. Form 1040ez What's New U. Form 1040ez S. Form 1040ez tax treaties and foreign tax laws. Form 1040ez  This publication has been expanded to cover U. Form 1040ez S. Form 1040ez tax treaties and compliance with foreign tax laws. Form 1040ez Reminders Combat zone participants. Form 1040ez  If you were a civilian who served in a combat zone or qualified hazardous duty area in support of the U. Form 1040ez S. Form 1040ez Armed Forces, you can get certain extensions of deadlines for filing tax returns, paying taxes, filing claims for refund, and doing certain other tax-related acts. Form 1040ez For details, see Publication 3, Armed Forces' Tax Guide. Form 1040ez Death due to terrorist or military action. Form 1040ez  U. Form 1040ez S. Form 1040ez income taxes are forgiven for a U. Form 1040ez S. Form 1040ez Government civilian employee who dies as a result of wounds or injuries incurred while employed by the U. Form 1040ez S. Form 1040ez Government. Form 1040ez The wounds or injuries must have been caused by terrorist or military action directed against the United States or its allies. Form 1040ez The taxes are forgiven for the deceased employee's tax years beginning with the year immediately before the year in which the wounds or injury occurred and ending with the year of death. Form 1040ez If the deceased government employee and the employee's spouse filed a joint return, only the decedent's part of the joint tax liability is forgiven. Form 1040ez For additional details, see Publication 559, Survivors, Executors, and Administrators. Form 1040ez Form 8938. Form 1040ez  If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. Form 1040ez See Foreign Bank Accounts, later. Form 1040ez Introduction If you are a U. Form 1040ez S. Form 1040ez citizen working for the U. Form 1040ez S. Form 1040ez Government, including the foreign service, and you are stationed abroad, your income tax filing requirements are generally the same as those for citizens and residents living in the United States. Form 1040ez You are taxed on your worldwide income, even though you live and work abroad. Form 1040ez However, you may receive certain allowances and have certain expenses that you generally do not have while living in the United States. Form 1040ez This publication explains: Many of the allowances, reimbursements, and property sales you are likely to have, and whether you must report them as income on your tax return, and Many of the expenses you are likely to have, such as moving expenses and foreign taxes, and whether you can deduct them on your tax return. Form 1040ez U. Form 1040ez S. Form 1040ez possessions. Form 1040ez   This publication does not cover the rules that apply if you are stationed in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Virgin Islands, or Puerto Rico. Form 1040ez That information is in Publication 570, Tax Guide for Individuals With Income From U. Form 1040ez S. Form 1040ez Possessions. Form 1040ez Comments and suggestions. Form 1040ez   We welcome your comments about this publication and your suggestions for future editions. Form 1040ez   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040ez   You can email us at taxforms@irs. Form 1040ez gov. Form 1040ez Please put “Publications Comment” on the subject line. Form 1040ez You can also send us comments from www. Form 1040ez irs. Form 1040ez gov/formspubs/. Form 1040ez Select “Comment on Tax Forms and Publications” under “Information about. Form 1040ez ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040ez Ordering forms and publications. Form 1040ez   Visit www. Form 1040ez irs. Form 1040ez gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Form 1040ez Internal Revenue Service 1201 N. Form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040ez   If you have a tax question, check the information available on IRS. Form 1040ez gov or call 1-800-829-1040. Form 1040ez We cannot answer tax questions sent to either of the above addresses. Form 1040ez Useful Items - You may want to see: Publication 54 Tax Guide for U. Form 1040ez S. Form 1040ez Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 514 Foreign Tax Credit for Individuals 519 U. Form 1040ez S. Form 1040ez Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 1116 Foreign Tax Credit 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Form 1040ez S. Form 1040ez Individual Income Tax Return 8938 Statement of Specified Foreign Financial Assets TD F 90-22. Form 1040ez 1 Report of Foreign Bank and Financial Accounts See How To Get Tax Help near the end of this publication, for information about getting these publications and forms. Form 1040ez Prev  Up  Next   Home   More Online Publications