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Https www freefilefillableforms com ffa freefileforms htm Index A Adjusted basis for installment sale, Adjusted basis for installment sale purposes. Https www freefilefillableforms com ffa freefileforms htm Assistance (see Tax help) B Basis Adjusted, Adjusted basis. Https www freefilefillableforms com ffa freefileforms htm Assumed mortgage, Buyer Assumes Mortgage Installment obligation, Basis. Https www freefilefillableforms com ffa freefileforms htm , Basis in installment obligation. Https www freefilefillableforms com ffa freefileforms htm , Basis in installment obligation. Https www freefilefillableforms com ffa freefileforms htm Installment sale, Adjusted basis for installment sale purposes. Https www freefilefillableforms com ffa freefileforms htm Repossessed property, Basis in repossessed property. Https www freefilefillableforms com ffa freefileforms htm , Basis. Https www freefilefillableforms com ffa freefileforms htm Bond, Bond. Https www freefilefillableforms com ffa freefileforms htm Buyer's note, Buyer's note. Https www freefilefillableforms com ffa freefileforms htm C Contingent payment sale, Contingent Payment Sale Contract price, Contract price. Https www freefilefillableforms com ffa freefileforms htm D Dealer sales, special rule, Dealer sales. Https www freefilefillableforms com ffa freefileforms htm Depreciation recapture income, Depreciation Recapture Income Disposition of installment obligation, Disposition of an Installment Obligation E Electing out, Electing Out of the Installment Method Escrow account, Escrow Account F Fair market value, Fair market value (FMV). Https www freefilefillableforms com ffa freefileforms htm , Fair market value (FMV). Https www freefilefillableforms com ffa freefileforms htm Figuring installment sale income, Figuring Installment Sale Income Form 4797, Form 4797, Form 4797. Https www freefilefillableforms com ffa freefileforms htm 6252, Form 6252, Reporting an Installment Sale 8594, Reporting requirement. Https www freefilefillableforms com ffa freefileforms htm Schedule D (Form 1040), Schedule D (Form 1040), Other forms. Https www freefilefillableforms com ffa freefileforms htm , Schedule D (Form 1040). Https www freefilefillableforms com ffa freefileforms htm Free tax services, Free help with your tax return. Https www freefilefillableforms com ffa freefileforms htm G Gross profit percentage, Gross profit percentage. Https www freefilefillableforms com ffa freefileforms htm Gross profit, defined, Gross profit. Https www freefilefillableforms com ffa freefileforms htm Guarantee, Debt not payable on demand. Https www freefilefillableforms com ffa freefileforms htm H Help (see Tax help) I Installment obligation Defined, Installment obligation. Https www freefilefillableforms com ffa freefileforms htm Disposition, Disposition of an Installment Obligation Used as security, Installment Obligation Used as Security (Pledge Rule) Installment Sale, What Is an Installment Sale? Interest Escrow account, Escrow Account Income, Interest Income Reporting, Seller-financed mortgage. Https www freefilefillableforms com ffa freefileforms htm Unstated, Installment income after 2013. Https www freefilefillableforms com ffa freefileforms htm Interest on deferred tax, Interest on Deferred Tax Exceptions, Exceptions. Https www freefilefillableforms com ffa freefileforms htm L Like-kind exchange, Like-Kind Exchange N Note Buyer's, Buyer's note. Https www freefilefillableforms com ffa freefileforms htm Third-party, Third-party note. Https www freefilefillableforms com ffa freefileforms htm O Original issue discount, Installment income after 2013. Https www freefilefillableforms com ffa freefileforms htm P Payments considered received, Payments Received or Considered Received Buyer assumes debts, Buyer Assumes Other Debts Buyer pays seller's expenses, Buyer Pays Seller's Expenses Mortgage assumed, Buyer Assumes Mortgage Pledge rule, Installment Obligation Used as Security (Pledge Rule) Payments received, Payments Received or Considered Received Pledge rule, Installment Obligation Used as Security (Pledge Rule) Publications (see Tax help) R Related person Land sale, Land transfers between related persons. Https www freefilefillableforms com ffa freefileforms htm Reporting sale to, Related person. Https www freefilefillableforms com ffa freefileforms htm Sale to, Sale to a Related Person Reporting installment sale, Reporting Installment Sale Income, Reporting an Installment Sale Repossession, Repossession Holding period for resale, Holding period for resales. Https www freefilefillableforms com ffa freefileforms htm Personal property, Personal Property Real property, Real Property S Sale at a loss, Sale at a loss. Https www freefilefillableforms com ffa freefileforms htm Sale of Business, Sale of a Business Home, Sale of Your Home Land between related persons, Land transfers between related persons. Https www freefilefillableforms com ffa freefileforms htm Partnership interest, Sale of Partnership Interest Several assets, Single Sale of Several Assets, Several assets. Https www freefilefillableforms com ffa freefileforms htm Stock or securities, Stock or securities. Https www freefilefillableforms com ffa freefileforms htm Sales by dealers, Dealer sales. Https www freefilefillableforms com ffa freefileforms htm Section 1274, Section 1274 Exceptions, Exceptions to Sections 1274 and 483 Section 483, Section 483 Exceptions, Exceptions to Sections 1274 and 483 Selling expenses, Selling expenses. Https www freefilefillableforms com ffa freefileforms htm Selling price Defined, Selling price. Https www freefilefillableforms com ffa freefileforms htm Reduced, Selling Price Reduced Single sale of several assets, Single Sale of Several Assets, Several assets. Https www freefilefillableforms com ffa freefileforms htm T Tax help, How To Get Tax Help Third-party note, Third-party note. Https www freefilefillableforms com ffa freefileforms htm TTY/TDD information, How To Get Tax Help U Unstated interest, Installment income after 2013. Https www freefilefillableforms com ffa freefileforms htm Prev  Up     Home   More Online Publications
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News & Events

IRS Warns of New Email Phishing Scheme Falsely Claiming to be from the Taxpayer Advocate Service
IR-2014-39, March 28, 2014 —The IRS today warned consumers to be on the lookout for a new email phishing scam. The emails appear to be from the IRS Taxpayer Advocate Service and include a bogus case number.‬

Many Retirees Face April 1 Deadline To Take Required Retirement Plan Distributions
IR-2014-38, March 27, 2014 — The IRS reminds taxpayers who turned 70½ during 2013 that in most cases they must start receiving required minimum distributions (RMDs) from Individual Retirement Accounts (IRAs) and workplace retirement plans by Tuesday, April 1, 2014.

IRS Reminds Taxpayers about Direct Deposit and Split Refunds
IR-2014-37, March 27, 2014 — Millions of taxpayers get their refunds through direct deposits. Filing season stats for March 21, 2014.

IRS Virtual Currency Guidance : Virtual Currency Is Treated as Property for U.S. Federal Tax Purposes; General Rules for Property Transactions Apply
IR-2014-36, March. 25, 2014 — Virtual currency is treated as property for U.S. Federal tax purposes; general rules for property transactions apply.

IRS Gives Colorado Flood Victims More Time To Decide When To Claim Losses
IR-2014-35, March 25, 2014 — The IRS today provided taxpayers an extension until Oct. 15, 2014, to decide when to claim disaster losses arising from last September’s flooding.

IRS Releases FY 2013 Data Book
IR-2014-34, March 21, 2014 — The IRS 2013 Data Book provides details on the agency's activities during fiscal year 2013.

Winter 2014 Statistics of Income Bulletin Now Available
IR-2014-33, March 20, 2014 — IRS winter 2014 Bulletin provides information on individual income tax returns filed for tax year 2012 and other topics.

More than Half of all Income Tax Returns Have Been Received. IRS Issues Publication on Business Expenses
IR-2014-32, March 20, 2014 — The IRS has received more than half of all the individual income tax returns it expects this year; issues business expense publication.

IRS Bars Appraisers from Valuing Facade Easements for Federal Tax Purposes for Five Years
IR-2014-31, March 19, 2014 — The IRS announced its Office of Professional Responsibility has entered into a settlement agreement with a group of appraisers from the same firm accused of aiding in the understatement of federal tax liabilities by overvaluing facade easements for charitable donation purposes.

IRS Has $760 Million for People Who Have Not Filed a 2010 Income Tax Return
IR-2014-30, March 19, 2014 — Taxpayers who did not file returns for tax year 2010 have until April 15 to claim their tax refunds.

Page Last Reviewed or Updated: 28-Mar-2014


 

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Https www freefilefillableforms com ffa freefileforms htm 30. Https www freefilefillableforms com ffa freefileforms htm   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Https www freefilefillableforms com ffa freefileforms htm This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Https www freefilefillableforms com ffa freefileforms htm Figuring Your Tax Your income tax is based on your taxable income. Https www freefilefillableforms com ffa freefileforms htm After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Https www freefilefillableforms com ffa freefileforms htm The result is your total tax. Https www freefilefillableforms com ffa freefileforms htm Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Https www freefilefillableforms com ffa freefileforms htm This section provides a general outline of how to figure your tax. Https www freefilefillableforms com ffa freefileforms htm You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Https www freefilefillableforms com ffa freefileforms htm If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Https www freefilefillableforms com ffa freefileforms htm Tax. Https www freefilefillableforms com ffa freefileforms htm   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Https www freefilefillableforms com ffa freefileforms htm However, there are special methods if your income includes any of the following items. Https www freefilefillableforms com ffa freefileforms htm A net capital gain. Https www freefilefillableforms com ffa freefileforms htm (See chapter 16. Https www freefilefillableforms com ffa freefileforms htm ) Qualified dividends taxed at the same rates as a net capital gain. Https www freefilefillableforms com ffa freefileforms htm (See chapters 8 and 16. Https www freefilefillableforms com ffa freefileforms htm ) Lump-sum distributions. Https www freefilefillableforms com ffa freefileforms htm (See chapter 10. Https www freefilefillableforms com ffa freefileforms htm ) Farming or fishing income. Https www freefilefillableforms com ffa freefileforms htm (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Https www freefilefillableforms com ffa freefileforms htm ) Unearned income over $2,000 for certain children. Https www freefilefillableforms com ffa freefileforms htm (See chapter 31. Https www freefilefillableforms com ffa freefileforms htm ) Parents' election to report child's interest and dividends. Https www freefilefillableforms com ffa freefileforms htm (See chapter 31. Https www freefilefillableforms com ffa freefileforms htm ) Foreign earned income exclusion or the housing exclusion. Https www freefilefillableforms com ffa freefileforms htm (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Https www freefilefillableforms com ffa freefileforms htm ) Credits. Https www freefilefillableforms com ffa freefileforms htm   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Https www freefilefillableforms com ffa freefileforms htm Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Https www freefilefillableforms com ffa freefileforms htm The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Https www freefilefillableforms com ffa freefileforms htm CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Https www freefilefillableforms com ffa freefileforms htm See Payments , later. Https www freefilefillableforms com ffa freefileforms htm   There are other credits that are not discussed in this publication. Https www freefilefillableforms com ffa freefileforms htm These include the following credits. Https www freefilefillableforms com ffa freefileforms htm General business credit, which is made up of several separate business-related credits. Https www freefilefillableforms com ffa freefileforms htm These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Https www freefilefillableforms com ffa freefileforms htm Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Https www freefilefillableforms com ffa freefileforms htm See Form 8835, Part II. Https www freefilefillableforms com ffa freefileforms htm Work opportunity credit. Https www freefilefillableforms com ffa freefileforms htm See Form 5884. Https www freefilefillableforms com ffa freefileforms htm Credit for employer social security and Medicare taxes paid on certain employee tips. Https www freefilefillableforms com ffa freefileforms htm See Form 8846. Https www freefilefillableforms com ffa freefileforms htm Other taxes. Https www freefilefillableforms com ffa freefileforms htm   After you subtract your tax credits, determine whether there are any other taxes you must pay. Https www freefilefillableforms com ffa freefileforms htm This chapter does not explain these other taxes. Https www freefilefillableforms com ffa freefileforms htm You can find that information in other chapters of this publication and your form instructions. Https www freefilefillableforms com ffa freefileforms htm See the following table for other taxes you may need to add to your income tax. Https www freefilefillableforms com ffa freefileforms htm OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Https www freefilefillableforms com ffa freefileforms htm   There are other taxes that are not discussed in this publication. Https www freefilefillableforms com ffa freefileforms htm These include the following items. Https www freefilefillableforms com ffa freefileforms htm Self-employment tax. Https www freefilefillableforms com ffa freefileforms htm You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Https www freefilefillableforms com ffa freefileforms htm Your net earnings from self-employment from other than church employee income were $400 or more. Https www freefilefillableforms com ffa freefileforms htm The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Https www freefilefillableforms com ffa freefileforms htm If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Https www freefilefillableforms com ffa freefileforms htm Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Https www freefilefillableforms com ffa freefileforms htm You had church employee income of $108. Https www freefilefillableforms com ffa freefileforms htm 28 or more. Https www freefilefillableforms com ffa freefileforms htm Additional Medicare Tax. Https www freefilefillableforms com ffa freefileforms htm Beginning in 2013, you may be subject to a 0. Https www freefilefillableforms com ffa freefileforms htm 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Https www freefilefillableforms com ffa freefileforms htm For more information, see the Instructions for Form 1040, line 60 and Form 8959. Https www freefilefillableforms com ffa freefileforms htm Net Investment Income Tax (NIIT). Https www freefilefillableforms com ffa freefileforms htm Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Https www freefilefillableforms com ffa freefileforms htm NIIT is a 3. Https www freefilefillableforms com ffa freefileforms htm 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Https www freefilefillableforms com ffa freefileforms htm For more information, see the Instructions for Form 1040, line 60 and Form 8960. Https www freefilefillableforms com ffa freefileforms htm Recapture taxes. Https www freefilefillableforms com ffa freefileforms htm You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Https www freefilefillableforms com ffa freefileforms htm For more information, see the instructions for Form 1040, line 60. Https www freefilefillableforms com ffa freefileforms htm Section 72(m)(5) excess benefits tax. Https www freefilefillableforms com ffa freefileforms htm If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Https www freefilefillableforms com ffa freefileforms htm See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Https www freefilefillableforms com ffa freefileforms htm Uncollected social security and Medicare tax on group-term life insurance. Https www freefilefillableforms com ffa freefileforms htm If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Https www freefilefillableforms com ffa freefileforms htm The amount should be shown in box 12 of your Form W-2 with codes M and N. Https www freefilefillableforms com ffa freefileforms htm Tax on golden parachute payments. Https www freefilefillableforms com ffa freefileforms htm This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Https www freefilefillableforms com ffa freefileforms htm The amount should be shown in box 12 of your Form W-2 with code K. Https www freefilefillableforms com ffa freefileforms htm See the instructions for Form 1040, line 60. Https www freefilefillableforms com ffa freefileforms htm Tax on accumulation distribution of trusts. Https www freefilefillableforms com ffa freefileforms htm This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Https www freefilefillableforms com ffa freefileforms htm See Form 4970 and its instructions. Https www freefilefillableforms com ffa freefileforms htm Additional tax on HSAs or MSAs. Https www freefilefillableforms com ffa freefileforms htm If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Https www freefilefillableforms com ffa freefileforms htm See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Https www freefilefillableforms com ffa freefileforms htm Additional tax on Coverdell ESAs. Https www freefilefillableforms com ffa freefileforms htm This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Https www freefilefillableforms com ffa freefileforms htm See Publication 970, Tax Benefits for Education, and Form 5329. Https www freefilefillableforms com ffa freefileforms htm Additional tax on qualified tuition programs. Https www freefilefillableforms com ffa freefileforms htm This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Https www freefilefillableforms com ffa freefileforms htm See Publication 970 and Form 5329. Https www freefilefillableforms com ffa freefileforms htm Excise tax on insider stock compensation from an expatriated corporation. Https www freefilefillableforms com ffa freefileforms htm You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Https www freefilefillableforms com ffa freefileforms htm For more information, see the instructions for Form 1040, line 60. Https www freefilefillableforms com ffa freefileforms htm Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Https www freefilefillableforms com ffa freefileforms htm This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Https www freefilefillableforms com ffa freefileforms htm For more information, see the instructions for Form 1040, line 60. Https www freefilefillableforms com ffa freefileforms htm Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Https www freefilefillableforms com ffa freefileforms htm For more information, see the instructions for Form 1040, line 60. Https www freefilefillableforms com ffa freefileforms htm Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Https www freefilefillableforms com ffa freefileforms htm For more information, see the instructions for Form 1040, line 60. Https www freefilefillableforms com ffa freefileforms htm Repayment of first-time homebuyer credit. Https www freefilefillableforms com ffa freefileforms htm For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Https www freefilefillableforms com ffa freefileforms htm Also see the instructions for Form 1040, line 59b. Https www freefilefillableforms com ffa freefileforms htm Payments. Https www freefilefillableforms com ffa freefileforms htm   After you determine your total tax, figure the total payments you have already made for the year. Https www freefilefillableforms com ffa freefileforms htm Include credits that are treated as payments. Https www freefilefillableforms com ffa freefileforms htm This chapter does not explain these payments and credits. Https www freefilefillableforms com ffa freefileforms htm You can find that information in other chapters of this publication and your form instructions. Https www freefilefillableforms com ffa freefileforms htm See the following table for amounts you can include in your total payments. Https www freefilefillableforms com ffa freefileforms htm PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Https www freefilefillableforms com ffa freefileforms htm This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Https www freefilefillableforms com ffa freefileforms htm It is claimed on Form 1040, line 70. Https www freefilefillableforms com ffa freefileforms htm See Form 4136, Credit for Federal Tax Paid on Fuels. Https www freefilefillableforms com ffa freefileforms htm Refund or balance due. Https www freefilefillableforms com ffa freefileforms htm   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Https www freefilefillableforms com ffa freefileforms htm If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Https www freefilefillableforms com ffa freefileforms htm S. Https www freefilefillableforms com ffa freefileforms htm savings bonds instead of receiving a paper check. Https www freefilefillableforms com ffa freefileforms htm Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Https www freefilefillableforms com ffa freefileforms htm The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Https www freefilefillableforms com ffa freefileforms htm Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Https www freefilefillableforms com ffa freefileforms htm You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Https www freefilefillableforms com ffa freefileforms htm See Form 6251, Alternative Minimum Tax — Individuals. Https www freefilefillableforms com ffa freefileforms htm Adjustments and tax preference items. Https www freefilefillableforms com ffa freefileforms htm   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Https www freefilefillableforms com ffa freefileforms htm More information. Https www freefilefillableforms com ffa freefileforms htm   For more information about the AMT, see the instructions for Form 6251. Https www freefilefillableforms com ffa freefileforms htm Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Https www freefilefillableforms com ffa freefileforms htm If the IRS figures your tax and you paid too much, you will receive a refund. Https www freefilefillableforms com ffa freefileforms htm If you did not pay enough, you will receive a bill for the balance. Https www freefilefillableforms com ffa freefileforms htm To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Https www freefilefillableforms com ffa freefileforms htm The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Https www freefilefillableforms com ffa freefileforms htm When the IRS cannot figure your tax. Https www freefilefillableforms com ffa freefileforms htm   The IRS cannot figure your tax for you if any of the following apply. Https www freefilefillableforms com ffa freefileforms htm You want your refund directly deposited into your accounts. Https www freefilefillableforms com ffa freefileforms htm You want any part of your refund applied to your 2014 estimated tax. Https www freefilefillableforms com ffa freefileforms htm You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Https www freefilefillableforms com ffa freefileforms htm Your taxable income is $100,000 or more. Https www freefilefillableforms com ffa freefileforms htm You itemize deductions. Https www freefilefillableforms com ffa freefileforms htm You file any of the following forms. Https www freefilefillableforms com ffa freefileforms htm Form 2555, Foreign Earned Income. Https www freefilefillableforms com ffa freefileforms htm Form 2555-EZ, Foreign Earned Income Exclusion. Https www freefilefillableforms com ffa freefileforms htm Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Https www freefilefillableforms com ffa freefileforms htm Form 4970, Tax on Accumulation Distribution of Trusts. Https www freefilefillableforms com ffa freefileforms htm Form 4972, Tax on Lump-Sum Distributions. Https www freefilefillableforms com ffa freefileforms htm Form 6198, At-Risk Limitations. Https www freefilefillableforms com ffa freefileforms htm Form 6251, Alternative Minimum Tax—Individuals. Https www freefilefillableforms com ffa freefileforms htm Form 8606, Nondeductible IRAs. Https www freefilefillableforms com ffa freefileforms htm Form 8615, Tax for Certain Children Who Have Unearned Income. Https www freefilefillableforms com ffa freefileforms htm Form 8814, Parents' Election To Report Child's Interest and Dividends. Https www freefilefillableforms com ffa freefileforms htm Form 8839, Qualified Adoption Expenses. Https www freefilefillableforms com ffa freefileforms htm Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Https www freefilefillableforms com ffa freefileforms htm Form 8889, Health Savings Accounts (HSAs). Https www freefilefillableforms com ffa freefileforms htm Form 8919, Uncollected Social Security and Medicare Tax on Wages. Https www freefilefillableforms com ffa freefileforms htm Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Https www freefilefillableforms com ffa freefileforms htm Enter your social security number in the space provided. Https www freefilefillableforms com ffa freefileforms htm If you are married, enter the social security numbers of you and your spouse even if you file separately. Https www freefilefillableforms com ffa freefileforms htm Sign and date your return and enter your occupation(s). Https www freefilefillableforms com ffa freefileforms htm If you are filing a joint return, both you and your spouse must sign it. Https www freefilefillableforms com ffa freefileforms htm Enter your daytime phone number in the space provided. Https www freefilefillableforms com ffa freefileforms htm This may help speed the processing of your return if we have a question that can be answered over the phone. Https www freefilefillableforms com ffa freefileforms htm If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Https www freefilefillableforms com ffa freefileforms htm If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Https www freefilefillableforms com ffa freefileforms htm Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Https www freefilefillableforms com ffa freefileforms htm If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Https www freefilefillableforms com ffa freefileforms htm Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Https www freefilefillableforms com ffa freefileforms htm Attach a copy of each of your Forms W-2 to your paper return. Https www freefilefillableforms com ffa freefileforms htm Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Https www freefilefillableforms com ffa freefileforms htm Mail your return to the Internal Revenue Service Center for the area where you live. Https www freefilefillableforms com ffa freefileforms htm A list of Service Center addresses is in the instructions for your tax return. Https www freefilefillableforms com ffa freefileforms htm Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Https www freefilefillableforms com ffa freefileforms htm Do not complete lines 9 through 12. Https www freefilefillableforms com ffa freefileforms htm If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Https www freefilefillableforms com ffa freefileforms htm Payments. Https www freefilefillableforms com ffa freefileforms htm   Enter any federal income tax withheld on line 7. Https www freefilefillableforms com ffa freefileforms htm Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Https www freefilefillableforms com ffa freefileforms htm Earned income credit. Https www freefilefillableforms com ffa freefileforms htm   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Https www freefilefillableforms com ffa freefileforms htm Enter “EIC” in the space to the left of line 8a. Https www freefilefillableforms com ffa freefileforms htm Enter the nontaxable combat pay you elect to include in earned income on line 8b. Https www freefilefillableforms com ffa freefileforms htm   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Https www freefilefillableforms com ffa freefileforms htm For details, see the Form 1040EZ Instructions. Https www freefilefillableforms com ffa freefileforms htm Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Https www freefilefillableforms com ffa freefileforms htm If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Https www freefilefillableforms com ffa freefileforms htm Do not complete line 28. Https www freefilefillableforms com ffa freefileforms htm Complete lines 29 through 33 and 36 through 40 if they apply to you. Https www freefilefillableforms com ffa freefileforms htm However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Https www freefilefillableforms com ffa freefileforms htm Also, enter any write-in information that applies to you in the space to the left of line 41. Https www freefilefillableforms com ffa freefileforms htm Do not complete lines 34, 35, and 42 through 46. Https www freefilefillableforms com ffa freefileforms htm Payments. Https www freefilefillableforms com ffa freefileforms htm   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Https www freefilefillableforms com ffa freefileforms htm Enter any estimated tax payments you made on line 37. Https www freefilefillableforms com ffa freefileforms htm Credit for child and dependent care expenses. Https www freefilefillableforms com ffa freefileforms htm   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Https www freefilefillableforms com ffa freefileforms htm Enter the amount of the credit on line 29. Https www freefilefillableforms com ffa freefileforms htm The IRS will not figure this credit. Https www freefilefillableforms com ffa freefileforms htm Credit for the elderly or the disabled. Https www freefilefillableforms com ffa freefileforms htm   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Https www freefilefillableforms com ffa freefileforms htm Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Https www freefilefillableforms com ffa freefileforms htm On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Https www freefilefillableforms com ffa freefileforms htm Complete Part II and Part III, lines 11 and 13, if they apply. Https www freefilefillableforms com ffa freefileforms htm Earned income credit. Https www freefilefillableforms com ffa freefileforms htm   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Https www freefilefillableforms com ffa freefileforms htm Enter “EIC” to the left of the entry space for line 38a. Https www freefilefillableforms com ffa freefileforms htm Enter the nontaxable combat pay you elect to include in earned income on line 38b. Https www freefilefillableforms com ffa freefileforms htm    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Https www freefilefillableforms com ffa freefileforms htm If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Https www freefilefillableforms com ffa freefileforms htm   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Https www freefilefillableforms com ffa freefileforms htm For details, see the Form 1040A Instructions. Https www freefilefillableforms com ffa freefileforms htm Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Https www freefilefillableforms com ffa freefileforms htm Do not complete line 44. Https www freefilefillableforms com ffa freefileforms htm If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Https www freefilefillableforms com ffa freefileforms htm Read lines 45 through 71. Https www freefilefillableforms com ffa freefileforms htm Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Https www freefilefillableforms com ffa freefileforms htm Also, do not complete line 55 and lines 73 through 77. Https www freefilefillableforms com ffa freefileforms htm Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Https www freefilefillableforms com ffa freefileforms htm Payments. Https www freefilefillableforms com ffa freefileforms htm   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Https www freefilefillableforms com ffa freefileforms htm Enter any estimated tax payments you made on line 63. Https www freefilefillableforms com ffa freefileforms htm Credit for child and dependent care expenses. Https www freefilefillableforms com ffa freefileforms htm   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Https www freefilefillableforms com ffa freefileforms htm Enter the amount of the credit on line 48. Https www freefilefillableforms com ffa freefileforms htm The IRS will not figure this credit. Https www freefilefillableforms com ffa freefileforms htm Credit for the elderly or the disabled. Https www freefilefillableforms com ffa freefileforms htm   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Https www freefilefillableforms com ffa freefileforms htm Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Https www freefilefillableforms com ffa freefileforms htm On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Https www freefilefillableforms com ffa freefileforms htm Complete Part II and Part III, lines 11 and 13, if they apply. Https www freefilefillableforms com ffa freefileforms htm Earned income credit. Https www freefilefillableforms com ffa freefileforms htm   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Https www freefilefillableforms com ffa freefileforms htm Enter “EIC” on the dotted line next to Form 1040, line 64a. Https www freefilefillableforms com ffa freefileforms htm Enter the nontaxable combat pay you elect to include in earned income on line 64b. Https www freefilefillableforms com ffa freefileforms htm   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Https www freefilefillableforms com ffa freefileforms htm If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Https www freefilefillableforms com ffa freefileforms htm   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Https www freefilefillableforms com ffa freefileforms htm For details, see the Form 1040 Instructions. Https www freefilefillableforms com ffa freefileforms htm Prev  Up  Next   Home   More Online Publications