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Free state tax prep 2. Free state tax prep   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Free state tax prep Divorcio y nuevo matrimonio. Free state tax prep Matrimonios anulados. Free state tax prep Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free state tax prep Personas consideradas casadas. Free state tax prep Matrimonio del mismo sexo. Free state tax prep Cónyuge fallecido durante el año. Free state tax prep Personas casadas que viven separadas. Free state tax prep Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Free state tax prep  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Free state tax prep Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Free state tax prep Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Free state tax prep Hay cinco estados civiles para efectos de la declaración: Soltero. Free state tax prep Casado que presenta una declaración conjunta. Free state tax prep Casado que presenta una declaración por separado. Free state tax prep Cabeza de familia. Free state tax prep Viudo que reúne los requisitos con hijo dependiente. Free state tax prep Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Free state tax prep Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Free state tax prep También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Free state tax prep Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Free state tax prep S. Free state tax prep Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Free state tax prep Personas no casadas. Free state tax prep   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Free state tax prep La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Free state tax prep Personas divorciadas. Free state tax prep   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Free state tax prep Divorcio y nuevo matrimonio. Free state tax prep   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Free state tax prep Matrimonios anulados. Free state tax prep    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Free state tax prep Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Free state tax prep S. Free state tax prep Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Free state tax prep Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Free state tax prep Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Free state tax prep Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Free state tax prep Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free state tax prep   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Free state tax prep Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Free state tax prep Personas casadas. Free state tax prep   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Free state tax prep Personas consideradas casadas. Free state tax prep   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Free state tax prep Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Free state tax prep Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Free state tax prep Están separados por un decreto provisional (o sea, que no es final) de divorcio. Free state tax prep Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Free state tax prep Matrimonio del mismo sexo. Free state tax prep   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Free state tax prep El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Free state tax prep Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Free state tax prep Para más detalles, consulte la Publicación 501, en inglés. Free state tax prep Cónyuge fallecido durante el año. Free state tax prep   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Free state tax prep   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Free state tax prep También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Free state tax prep   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Free state tax prep El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Free state tax prep Personas casadas que viven separadas. Free state tax prep   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Free state tax prep Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Free state tax prep Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Free state tax prep Vea más adelante Cabeza de Familia . Free state tax prep Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Free state tax prep Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Free state tax prep Viudo. Free state tax prep   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Free state tax prep No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Free state tax prep Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Free state tax prep Cómo presentar la declaración. Free state tax prep   Puede presentar el Formulario 1040. Free state tax prep Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free state tax prep Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Free state tax prep Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Free state tax prep Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free state tax prep Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Free state tax prep En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Free state tax prep Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Free state tax prep Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Free state tax prep Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Free state tax prep Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Free state tax prep Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Free state tax prep Cómo presentar la declaración. Free state tax prep   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Free state tax prep Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free state tax prep Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Free state tax prep Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Free state tax prep Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free state tax prep Cónyuge fallecido. Free state tax prep   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Free state tax prep Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Free state tax prep   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Free state tax prep Personas divorciadas. Free state tax prep   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Free state tax prep Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Free state tax prep Período contable. Free state tax prep   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Free state tax prep Vea Períodos Contables y Métodos Contables , en el capítulo 1. Free state tax prep Responsabilidad conjunta. Free state tax prep   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Free state tax prep Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Free state tax prep O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Free state tax prep Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Free state tax prep   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Free state tax prep Contribuyente divorciado. Free state tax prep   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Free state tax prep Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Free state tax prep Alivio tributario en el caso de obligación conjunta. Free state tax prep   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Free state tax prep Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Free state tax prep   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Free state tax prep Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Free state tax prep Alivio equitativo. Free state tax prep    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Free state tax prep En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Free state tax prep Firma de la declaración conjunta. Free state tax prep   Cada cónyuge está obligado, por lo general, a firmar la declaración. Free state tax prep De lo contrario, no se considerará declaración conjunta. Free state tax prep Si el cónyuge falleció antes de firmar la declaración. Free state tax prep   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Free state tax prep Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Free state tax prep Cónyuge ausente del hogar. Free state tax prep   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Free state tax prep Impedimento para firmar la declaración debido a enfermedad o lesión. Free state tax prep   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Free state tax prep Asegúrese también de firmar en el espacio correspondiente a su firma. Free state tax prep Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Free state tax prep Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Free state tax prep Si firma como tutor de su cónyuge. Free state tax prep   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Free state tax prep Cónyuge en zona de combate. Free state tax prep   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Free state tax prep Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Free state tax prep Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Free state tax prep Otras razones por las cuales su cónyuge no puede firmar. Free state tax prep    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Free state tax prep Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Free state tax prep Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Free state tax prep Extranjero no residente o extranjero con doble estado de residencia. Free state tax prep   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Free state tax prep Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Free state tax prep Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Free state tax prep Vea el capítulo 1 de la Publicación 519, en inglés. Free state tax prep Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Free state tax prep Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Free state tax prep Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Free state tax prep Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Free state tax prep Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Free state tax prep Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Free state tax prep El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Free state tax prep Para información adicional, vea Cabeza de Familia , más adelante. Free state tax prep Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Free state tax prep Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Free state tax prep De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Free state tax prep Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Free state tax prep Cómo presentar la declaración. Free state tax prep   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Free state tax prep Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Free state tax prep Puede presentar el Formulario 1040. Free state tax prep Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free state tax prep Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Free state tax prep Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Free state tax prep Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Free state tax prep Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Free state tax prep Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Free state tax prep Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Free state tax prep   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Free state tax prep La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Free state tax prep No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Free state tax prep Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Free state tax prep Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Free state tax prep No puede tomar el crédito por ingreso del trabajo. Free state tax prep No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Free state tax prep No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Free state tax prep No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Free state tax prep Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Free state tax prep Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Free state tax prep Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Free state tax prep Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Free state tax prep Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Free state tax prep Límites del ingreso bruto ajustado. Free state tax prep   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Free state tax prep Arreglos de ahorros para la jubilación. Free state tax prep   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Free state tax prep Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Free state tax prep Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Free state tax prep Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Free state tax prep Pérdidas de actividades de alquiler. Free state tax prep   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Free state tax prep Esto se denomina “descuento especial”. Free state tax prep Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Free state tax prep Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Free state tax prep Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Free state tax prep Estados donde rige la ley de los bienes gananciales. Free state tax prep   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Free state tax prep Vea la Publicación 555, en inglés. Free state tax prep Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Free state tax prep Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Free state tax prep Este plazo no incluye prórroga alguna. Free state tax prep Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Free state tax prep Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Free state tax prep Excepción. Free state tax prep   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Free state tax prep El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Free state tax prep Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Free state tax prep Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Free state tax prep Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Free state tax prep Pagó más de la mitad del costo de mantener una vivienda durante el año. Free state tax prep Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Free state tax prep Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Free state tax prep Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Free state tax prep Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Free state tax prep Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Free state tax prep Hijos secuestrados. Free state tax prep   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Free state tax prep Para más información, vea la Publicación 501, en inglés. Free state tax prep Cómo presentar la declaración. Free state tax prep   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Free state tax prep Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free state tax prep Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Free state tax prep Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free state tax prep Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Free state tax prep Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Free state tax prep Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Free state tax prep Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Free state tax prep Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Free state tax prep Vea más adelante Ausencias temporales , bajo Persona Calificada. Free state tax prep Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Free state tax prep (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Free state tax prep Tiene que tener derecho a reclamar una exención por el hijo. Free state tax prep No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Free state tax prep Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Free state tax prep Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Free state tax prep Vea la Publicación 555, en inglés, para más información. Free state tax prep Hoja de Trabajo 2-1. Free state tax prep Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Free state tax prep Cónyuge extranjero no residente. Free state tax prep   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Free state tax prep No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Free state tax prep Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Free state tax prep Elección de incluir al cónyuge en la declaración como residente. Free state tax prep   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Free state tax prep Vea la Publicación 519, U. Free state tax prep S. Free state tax prep Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Free state tax prep Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Free state tax prep Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Free state tax prep Costos que se incluyen. Free state tax prep   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Free state tax prep   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Free state tax prep No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Free state tax prep Costos que no se incluyen. Free state tax prep   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Free state tax prep Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Free state tax prep Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Free state tax prep Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Free state tax prep Ejemplo 1: hijo. Free state tax prep Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Free state tax prep Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Free state tax prep Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Free state tax prep Ejemplo 2: hijo no considerado persona calificada. Free state tax prep Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Free state tax prep Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Free state tax prep Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Free state tax prep Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free state tax prep Ejemplo 3: novia. Free state tax prep Su novia vivió con usted durante todo el año. Free state tax prep Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Free state tax prep Vea la Tabla 2-1 . Free state tax prep Ejemplo 4: el hijo de su novia. Free state tax prep Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Free state tax prep No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Free state tax prep Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free state tax prep Vivienda de una persona calificada. Free state tax prep   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Free state tax prep Regla especial para los padres. Free state tax prep   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Free state tax prep Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Free state tax prep También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Free state tax prep   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Free state tax prep Fallecimiento o nacimiento. Free state tax prep   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Free state tax prep Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Free state tax prep Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Free state tax prep Ausencias temporales. Free state tax prep   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Free state tax prep Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Free state tax prep Usted tiene que continuar manteniendo la vivienda durante la ausencia. Free state tax prep Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Free state tax prep El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Free state tax prep Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Free state tax prep Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free state tax prep Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Free state tax prep Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Free state tax prep Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Free state tax prep Cómo presentar la declaración. Free state tax prep   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Free state tax prep Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Free state tax prep Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Free state tax prep Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free state tax prep Tabla 2-1. Free state tax prep ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Free state tax prep SI la persona es su . Free state tax prep . Free state tax prep . Free state tax prep   Y . Free state tax prep . Free state tax prep . Free state tax prep   ENTONCES esa persona . Free state tax prep . Free state tax prep . Free state tax prep hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Free state tax prep   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Free state tax prep   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Free state tax prep 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Free state tax prep 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free state tax prep pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Free state tax prep   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Free state tax prep   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Free state tax prep   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free state tax prep 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Free state tax prep 2El término hijo calificado se define en el capítulo 3. Free state tax prep Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Free state tax prep Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Free state tax prep 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Free state tax prep 4El término “ pariente calificado ” se define en el capítulo 3. Free state tax prep 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Free state tax prep Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Free state tax prep 6Vea Regla especial para los padres . Free state tax prep   Requisitos. Free state tax prep   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Free state tax prep No importa si usted de hecho llegó a presentar una declaración conjunta. Free state tax prep Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Free state tax prep Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Free state tax prep Esto no incluye a un hijo de crianza. Free state tax prep Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Free state tax prep Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Free state tax prep También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Free state tax prep Pagó más de la mitad del costo de mantener una vivienda durante el año. Free state tax prep Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Free state tax prep Ejemplo. Free state tax prep La esposa de Juan falleció en el año 2011. Free state tax prep Él no se ha vuelto a casar. Free state tax prep Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Free state tax prep En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Free state tax prep En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Free state tax prep Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Free state tax prep Fallecimiento o nacimiento. Free state tax prep    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Free state tax prep Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Free state tax prep Hijos secuestrados. Free state tax prep   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Free state tax prep Para más información, vea la Publicación 501, en inglés. Free state tax prep Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free state tax prep Prev  Up  Next   Home   More Online Publications
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Understanding your CP03C Notice

You received a tax credit (called the First-Time Homebuyer Credit) for a house you purchased. You may need to file a form to report a change in ownership to the house you purchased.

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Form 2848, Power of Attorney and Declaration of Representative.

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do


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Answers to Common Questions

How much is the repayment amount?
The repayment amount is equal to the full amount of the credit you received minus any credit repayments you may have already made.

Do I have to repay the credit if my home was is destroyed, condemned, or disposed of under threat of condemnation and I acquired a new home within two years?
You do not have to repay the credit if you purchased a new main home within two years of the event.

How and when do I repay the credit?
You must file a Form 5405, First-Time Homebuyer Credit and Repayment of the Credit with your tax return for the year in which the change occurred. You can report your change in ownership status by checking the appropriate box in Part III (Disposition or Change in Use of Main Home for Which the Credit Was Claimed) of the form.

You have to repay the credit by including it as additional tax on the federal income tax return for the year in which the home stopped being your main home. For example, a taxpayer who reports a change of ownership occurring in 2010 must repay the first-time homebuyer credit, minus any payments they might have made to repay the credit, in their 2010 tax return.

I heard that taxpayers didn't have to repay the First Time Homebuyers Credit any longer. Didn't the law change?
The law changed for home purchases in 2009 and 2010, which now have no 15-year repayment requirement. The law did not change the repayment requirement for purchases for home that cease being a main home.

What if my spouse has died, do I have to repay the entire amount of the credit?
If, unfortunately, a spouse is deceased, the remaining spouse only has to repay half of the remaining credit balance: we won't seek repayment for the deceased spouse's half. For example, the surviving spouse will owe only $3,750 for a $7,500 first-time homebuyer credit taken on an earlier joint income tax return.

What if I don't have to pay any additional tax, do I still have to report the change in my ownership status?
Yes, even if you don't have to pay any additional tax, you still need to complete a Form 5405 to report the disposition of your property.

Page Last Reviewed or Updated: 14-Mar-2014

The Free State Tax Prep

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