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Irs 1040ez Instructions

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Irs 1040ez Instructions

Irs 1040ez instructions 1. Irs 1040ez instructions   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. Irs 1040ez instructions Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. Irs 1040ez instructions S. Irs 1040ez instructions Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. Irs 1040ez instructions S. Irs 1040ez instructions Individual Income Tax Return 2350 Application for Extension of Time To File U. Irs 1040ez instructions S. Irs 1040ez instructions Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. Irs 1040ez instructions S. Irs 1040ez instructions Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. Irs 1040ez instructions Filing Requirements If you are a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. Irs 1040ez instructions Your income, filing status, and age generally determine whether you must file an income tax return. Irs 1040ez instructions Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. Irs 1040ez instructions Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. Irs 1040ez instructions Gross income. Irs 1040ez instructions   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs 1040ez instructions   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. Irs 1040ez instructions If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. Irs 1040ez instructions Self-employed individuals. Irs 1040ez instructions   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. Irs 1040ez instructions Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. Irs 1040ez instructions 65 or older. Irs 1040ez instructions   You are considered to be age 65 on the day before your 65th birthday. Irs 1040ez instructions For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Irs 1040ez instructions Residents of U. Irs 1040ez instructions S. Irs 1040ez instructions possessions. Irs 1040ez instructions   If you are (or were) a bona fide resident of a U. Irs 1040ez instructions S. Irs 1040ez instructions possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. Irs 1040ez instructions S. Irs 1040ez instructions Possession. Irs 1040ez instructions See the instructions for the form for more information. Irs 1040ez instructions When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. Irs 1040ez instructions If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. Irs 1040ez instructions In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. Irs 1040ez instructions When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Irs 1040ez instructions — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Irs 1040ez instructions A tax return delivered by the U. Irs 1040ez instructions S. Irs 1040ez instructions mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. Irs 1040ez instructions See your Form 1040 or Form 1040A instructions for a list of designated delivery services. Irs 1040ez instructions Foreign wire transfers. Irs 1040ez instructions   If you have a U. Irs 1040ez instructions S. Irs 1040ez instructions bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). Irs 1040ez instructions If you do not have a U. Irs 1040ez instructions S. Irs 1040ez instructions bank account, ask if your financial institution has a U. Irs 1040ez instructions S. Irs 1040ez instructions affiliate that can help you make same-day wire transfers. Irs 1040ez instructions   For more information, visit www. Irs 1040ez instructions eftps. Irs 1040ez instructions gov. Irs 1040ez instructions Extensions You can get an extension of time to file your return. Irs 1040ez instructions In some circumstances, you also can get an extension of time to file and pay any tax due. Irs 1040ez instructions However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. Irs 1040ez instructions This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. Irs 1040ez instructions If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. Irs 1040ez instructions Automatic 2-month extension. Irs 1040ez instructions   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien, and on the regular 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. Irs 1040ez instructions   If you use a calendar year, the regular due date of your return is April 15. Irs 1040ez instructions Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. Irs 1040ez instructions Married taxpayers. Irs 1040ez instructions   If you file a joint return, either you or your spouse can qualify for the automatic extension. Irs 1040ez instructions If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. Irs 1040ez instructions How to get the extension. Irs 1040ez instructions   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. Irs 1040ez instructions Automatic 6-month extension. Irs 1040ez instructions   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). Irs 1040ez instructions To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). Irs 1040ez instructions For more information about filing electronically, see E-file options , later. Irs 1040ez instructions   The form must show your properly estimated tax liability based on the information available to you. Irs 1040ez instructions    You may not be eligible. Irs 1040ez instructions You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. Irs 1040ez instructions E-file options. Irs 1040ez instructions    You can use e-file to get an extension of time to file. Irs 1040ez instructions You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. Irs 1040ez instructions   First, complete Form 4868 to use as a worksheet. Irs 1040ez instructions If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Irs 1040ez instructions    Then, do one of the following. Irs 1040ez instructions E-file Form 4868. Irs 1040ez instructions You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Irs 1040ez instructions You will need to provide certain information from your tax return for 2012. Irs 1040ez instructions If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. Irs 1040ez instructions If you e-file Form 4868, do not also send a paper Form 4868. Irs 1040ez instructions E-file and pay by credit or debit card. Irs 1040ez instructions You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. Irs 1040ez instructions You can do this by phone or over the Internet. Irs 1040ez instructions If you do this, you do not file Form 4868. Irs 1040ez instructions For more information, see the instructions for your tax return. Irs 1040ez instructions When to file. Irs 1040ez instructions   Generally, you must request the 6-month extension by the regular due date of your return. Irs 1040ez instructions Previous 2-month extension. Irs 1040ez instructions   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. Irs 1040ez instructions The 2-month period and the 6-month period start at the same time. Irs 1040ez instructions You have to request the additional 4 months by the new due date allowed by the 2-month extension. Irs 1040ez instructions   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. Irs 1040ez instructions You must make an accurate estimate of your tax based on the information available to you. Irs 1040ez instructions If you find you cannot pay the full amount due with Form 4868, you can still get the extension. Irs 1040ez instructions You will owe interest on the unpaid amount from the original due date of the return. Irs 1040ez instructions   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. Irs 1040ez instructions Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. Irs 1040ez instructions In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). Irs 1040ez instructions Additional extension of time for taxpayers out of the country. Irs 1040ez instructions   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Irs 1040ez instructions   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. Irs 1040ez instructions Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. Irs 1040ez instructions   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. Irs 1040ez instructions Extension of time to meet tests. Irs 1040ez instructions   You generally cannot get an extension of more than 6 months. Irs 1040ez instructions However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. Irs 1040ez instructions   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. Irs 1040ez instructions The tests, the exclusions, and the deduction are explained in chapter 4. Irs 1040ez instructions   You should request an extension if all three of the following apply. Irs 1040ez instructions You are a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien. Irs 1040ez instructions You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. Irs 1040ez instructions Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. Irs 1040ez instructions   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. Irs 1040ez instructions However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. Irs 1040ez instructions How to get an extension. Irs 1040ez instructions   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. Irs 1040ez instructions Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. Irs 1040ez instructions What if tests are not met. Irs 1040ez instructions   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). Irs 1040ez instructions    You should make any request for an extension early, so that if it is denied you still can file your return on time. Irs 1040ez instructions Otherwise, if you file late and additional tax is due, you may be subject to a penalty. Irs 1040ez instructions Return filed before test is met. Irs 1040ez instructions   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. Irs 1040ez instructions S. Irs 1040ez instructions and foreign sources and pay the tax on that income. Irs 1040ez instructions If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. Irs 1040ez instructions Foreign Currency You must express the amounts you report on your U. Irs 1040ez instructions S. Irs 1040ez instructions tax return in U. Irs 1040ez instructions S. Irs 1040ez instructions dollars. Irs 1040ez instructions If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. Irs 1040ez instructions S. Irs 1040ez instructions dollars. Irs 1040ez instructions How you do this depends on your functional currency. Irs 1040ez instructions Your functional currency generally is the U. Irs 1040ez instructions S. Irs 1040ez instructions dollar unless you are required to use the currency of a foreign country. Irs 1040ez instructions You must make all federal income tax determinations in your functional currency. Irs 1040ez instructions The U. Irs 1040ez instructions S. Irs 1040ez instructions dollar is the functional currency for all taxpayers except some qualified business units (QBUs). Irs 1040ez instructions A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. Irs 1040ez instructions Even if you have a QBU, your functional currency is the dollar if any of the following apply. Irs 1040ez instructions You conduct the business in U. Irs 1040ez instructions S. Irs 1040ez instructions dollars. Irs 1040ez instructions The principal place of business is located in the United States. Irs 1040ez instructions You choose to or are required to use the U. Irs 1040ez instructions S. Irs 1040ez instructions dollar as your functional currency. Irs 1040ez instructions The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. Irs 1040ez instructions Make all income tax determinations in your functional currency. Irs 1040ez instructions If your functional currency is the U. Irs 1040ez instructions S. Irs 1040ez instructions dollar, you must immediately translate into U. Irs 1040ez instructions S. Irs 1040ez instructions dollars all items of income, expense, etc. Irs 1040ez instructions (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. Irs 1040ez instructions Use the exchange rate prevailing when you receive, pay, or accrue the item. Irs 1040ez instructions If there is more than one exchange rate, use the one that most properly reflects your income. Irs 1040ez instructions You can generally get exchange rates from banks and U. Irs 1040ez instructions S. Irs 1040ez instructions Embassies. Irs 1040ez instructions If your functional currency is not the U. Irs 1040ez instructions S. Irs 1040ez instructions dollar, make all income tax determinations in your functional currency. Irs 1040ez instructions At the end of the year, translate the results, such as income or loss, into U. Irs 1040ez instructions S. Irs 1040ez instructions dollars to report on your income tax return. Irs 1040ez instructions Blocked Income You generally must report your foreign income in terms of U. Irs 1040ez instructions S. Irs 1040ez instructions dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. Irs 1040ez instructions S. Irs 1040ez instructions dollars. Irs 1040ez instructions If, because of restrictions in a foreign country, your income is not readily convertible into U. Irs 1040ez instructions S. Irs 1040ez instructions dollars or into other money or property that is readily convertible into U. Irs 1040ez instructions S. Irs 1040ez instructions dollars, your income is “blocked” or “deferrable” income. Irs 1040ez instructions You can report this income in one of two ways: Report the income and pay your federal income tax with U. Irs 1040ez instructions S. Irs 1040ez instructions dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. Irs 1040ez instructions If you choose to postpone the reporting of the income, you must file an information return with your tax return. Irs 1040ez instructions For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. Irs 1040ez instructions Rul. Irs 1040ez instructions 74-351. Irs 1040ez instructions ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. Irs 1040ez instructions You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. Irs 1040ez instructions You must report your income on your information return using the foreign currency in which you received that income. Irs 1040ez instructions If you have blocked income from more than one foreign country, include a separate information return for each country. Irs 1040ez instructions Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. Irs 1040ez instructions S. Irs 1040ez instructions dollars or into other money or property that is convertible into U. Irs 1040ez instructions S. Irs 1040ez instructions currency. Irs 1040ez instructions Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. Irs 1040ez instructions If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. Irs 1040ez instructions If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. Irs 1040ez instructions If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. Irs 1040ez instructions To apply for permission, file Form 3115, Application for Change in Accounting Method. Irs 1040ez instructions You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. Irs 1040ez instructions See the instructions for Form 3115 for information on changing your accounting method. Irs 1040ez instructions Fulbright Grant All income must be reported in U. Irs 1040ez instructions S. Irs 1040ez instructions dollars. Irs 1040ez instructions In most cases, the tax also must be paid in U. Irs 1040ez instructions S. Irs 1040ez instructions dollars. Irs 1040ez instructions If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. Irs 1040ez instructions S. Irs 1040ez instructions tax that is based on the blocked income. Irs 1040ez instructions Paying U. Irs 1040ez instructions S. Irs 1040ez instructions tax in foreign currency. Irs 1040ez instructions   To qualify for this method of payment, you must prepare a statement that shows the following information. Irs 1040ez instructions You were a Fulbright grantee and were paid in nonconvertible foreign currency. Irs 1040ez instructions The total grant you received during the year and the amount you received in nonconvertible foreign currency. Irs 1040ez instructions At least 70% of the grant was paid in nonconvertible foreign currency. Irs 1040ez instructions The statement must be certified by the U. Irs 1040ez instructions S. Irs 1040ez instructions educational foundation or commission paying the grant or other person having control of grant payments to you. Irs 1040ez instructions   You should prepare at least two copies of this statement. Irs 1040ez instructions Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. Irs 1040ez instructions Figuring actual tax. Irs 1040ez instructions   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. Irs 1040ez instructions If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. Irs 1040ez instructions   Adjusted gross income that is blocked income × Total U. Irs 1040ez instructions S. Irs 1040ez instructions tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. Irs 1040ez instructions A copy of the certified statement discussed earlier. Irs 1040ez instructions A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. Irs 1040ez instructions S. Irs 1040ez instructions dollars. Irs 1040ez instructions The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. Irs 1040ez instructions Figuring estimated tax on nonconvertible foreign currency. Irs 1040ez instructions   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. Irs 1040ez instructions   Adjusted gross income that is blocked income × Total estimated U. Irs 1040ez instructions S. Irs 1040ez instructions tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. Irs 1040ez instructions Deposit of foreign currency with disbursing officer. Irs 1040ez instructions   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. Irs 1040ez instructions Estimated tax installments. Irs 1040ez instructions   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. Irs 1040ez instructions See Estimated Tax , later. Irs 1040ez instructions Deposit receipt. Irs 1040ez instructions   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. Irs 1040ez instructions The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. Irs 1040ez instructions S. Irs 1040ez instructions dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. Irs 1040ez instructions Keep the copy for your records. Irs 1040ez instructions Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. Irs 1040ez instructions IRS e-file offers accurate, safe, and fast alternatives to filing on paper. Irs 1040ez instructions IRS computers quickly and automatically check for errors or other missing information. Irs 1040ez instructions Even returns with a foreign address can be e-filed! How to e-file. Irs 1040ez instructions   There are three ways you can e-file. Irs 1040ez instructions Use your personal computer. Irs 1040ez instructions Use a volunteer. Irs 1040ez instructions Many programs offering free tax help can e-file your return. Irs 1040ez instructions Use a tax professional. Irs 1040ez instructions Most tax professionals can e-file your return. Irs 1040ez instructions These methods are explained in detail in the instructions for your tax return. Irs 1040ez instructions Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. Irs 1040ez instructions You claim the foreign earned income exclusion. Irs 1040ez instructions You claim the foreign housing exclusion or deduction. Irs 1040ez instructions You live in a foreign country. Irs 1040ez instructions Instead, use one of the following special addresses. Irs 1040ez instructions If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. Irs 1040ez instructions O. Irs 1040ez instructions Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. Irs 1040ez instructions However, you should not file with the addresses listed above if you are a bona fide resident of the U. Irs 1040ez instructions S. Irs 1040ez instructions Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. Irs 1040ez instructions Resident of U. Irs 1040ez instructions S. Irs 1040ez instructions Virgin Islands (USVI). Irs 1040ez instructions   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. Irs 1040ez instructions S. Irs 1040ez instructions return. Irs 1040ez instructions However, you must file a return with the USVI. Irs 1040ez instructions    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Irs 1040ez instructions Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. Irs 1040ez instructions   If you are a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. Irs 1040ez instructions File the original return with the United States and file a signed copy of the U. Irs 1040ez instructions S. Irs 1040ez instructions return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. Irs 1040ez instructions   You must complete Form 8689, Allocation of Individual Income Tax to the U. Irs 1040ez instructions S. Irs 1040ez instructions Virgin Islands, and attach a copy to both your U. Irs 1040ez instructions S. Irs 1040ez instructions return and your USVI return. Irs 1040ez instructions You should file your U. Irs 1040ez instructions S. Irs 1040ez instructions return with the address listed under Where To File. Irs 1040ez instructions   See Publication 570, Tax Guide for Individuals With Income From U. Irs 1040ez instructions S. Irs 1040ez instructions Possessions, for information about filing Virgin Islands returns. Irs 1040ez instructions Resident of Guam. Irs 1040ez instructions   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. Irs 1040ez instructions    Send your return to the:     Department of Revenue and Taxation Government of Guam P. Irs 1040ez instructions O. Irs 1040ez instructions Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. Irs 1040ez instructions Send your return to the address listed under Where To File. Irs 1040ez instructions   See Publication 570 for information about filing Guam returns. Irs 1040ez instructions Resident of the Commonwealth of the Northern Mariana Islands. Irs 1040ez instructions   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. Irs 1040ez instructions    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Irs 1040ez instructions O. Irs 1040ez instructions Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. Irs 1040ez instructions Send your return to the address listed under Where To File. Irs 1040ez instructions   See Publication 570 for information about filing Northern Mariana Islands returns. Irs 1040ez instructions Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. Irs 1040ez instructions S. Irs 1040ez instructions resident. Irs 1040ez instructions This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. Irs 1040ez instructions If you make this choice, the following two rules apply. Irs 1040ez instructions You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. Irs 1040ez instructions You must file a joint income tax return for the year you make the choice. Irs 1040ez instructions This means that neither of you can claim under any tax treaty not to be a U. Irs 1040ez instructions S. Irs 1040ez instructions resident for a tax year for which the choice is in effect. Irs 1040ez instructions You can file joint or separate returns in years after the year in which you make the choice. Irs 1040ez instructions Example 1. Irs 1040ez instructions Pat Smith, a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen, is married to Norman, a nonresident alien. Irs 1040ez instructions Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. Irs 1040ez instructions Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. Irs 1040ez instructions Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. Irs 1040ez instructions Example 2. Irs 1040ez instructions When Bob and Sharon Williams got married, both were nonresident aliens. Irs 1040ez instructions In June of last year, Bob became a resident alien and remained a resident for the rest of the year. Irs 1040ez instructions Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. Irs 1040ez instructions Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. Irs 1040ez instructions Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. Irs 1040ez instructions If you do not choose to treat your nonresident alien spouse as a U. Irs 1040ez instructions S. Irs 1040ez instructions resident, you may be able to use head of household filing status. Irs 1040ez instructions To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. Irs 1040ez instructions For more information, see Publication 501. Irs 1040ez instructions Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. Irs 1040ez instructions S. Irs 1040ez instructions resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). Irs 1040ez instructions To get an SSN for a nonresident alien spouse, apply at an office of the U. Irs 1040ez instructions S. Irs 1040ez instructions Social Security Administration (SSA) or U. Irs 1040ez instructions S. Irs 1040ez instructions consulate. Irs 1040ez instructions You must complete Form SS-5, Application for a Social Security Card, available at www. Irs 1040ez instructions socialsecurity. Irs 1040ez instructions gov or by calling 1-800-772-1213. Irs 1040ez instructions You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. Irs 1040ez instructions If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. Irs 1040ez instructions How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. Irs 1040ez instructions It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien on the last day of your tax year and that you choose to be treated as U. Irs 1040ez instructions S. Irs 1040ez instructions residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. Irs 1040ez instructions (If one spouse died, include the name and address of the person making the choice for the deceased spouse. Irs 1040ez instructions ) You generally make this choice when you file your joint return. Irs 1040ez instructions However, you also can make the choice by filing a joint amended return on Form 1040X. Irs 1040ez instructions Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. Irs 1040ez instructions If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. Irs 1040ez instructions You generally must file the amended joint return within 3 years from the date you filed your original U. Irs 1040ez instructions S. Irs 1040ez instructions income tax return or 2 years from the date you paid your income tax for that year, whichever is later. Irs 1040ez instructions Table 1–1. Irs 1040ez instructions Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. Irs 1040ez instructions   • The revocation must be made by the due date for filing the tax return for that tax year. Irs 1040ez instructions   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. Irs 1040ez instructions The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. Irs 1040ez instructions     • The name and address of any person who is revoking the choice for a deceased spouse. Irs 1040ez instructions     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. Irs 1040ez instructions   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. Irs 1040ez instructions Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. Irs 1040ez instructions   • If the surviving spouse is a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. Irs 1040ez instructions   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. Irs 1040ez instructions Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. Irs 1040ez instructions Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. Irs 1040ez instructions Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident alien at any time during the later tax year. Irs 1040ez instructions Example. Irs 1040ez instructions Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. Irs 1040ez instructions They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. Irs 1040ez instructions On January 10, 2012, Dick became a nonresident alien. Irs 1040ez instructions Judy had remained a nonresident alien. Irs 1040ez instructions Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. Irs 1040ez instructions Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. Irs 1040ez instructions For 2013, both are treated as nonresident aliens. Irs 1040ez instructions If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. Irs 1040ez instructions Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. Irs 1040ez instructions If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. Irs 1040ez instructions Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. Irs 1040ez instructions S. Irs 1040ez instructions citizen or resident abroad as for a taxpayer in the United States. Irs 1040ez instructions For current instructions on making estimated tax payments, see Form 1040-ES. Irs 1040ez instructions If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Irs 1040ez instructions Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Irs 1040ez instructions (The return must cover all 12 months. Irs 1040ez instructions ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). Irs 1040ez instructions See Publication 505 for more information. Irs 1040ez instructions The first installment of estimated tax is due on April 15, 2014. Irs 1040ez instructions Foreign earned income exclusion. Irs 1040ez instructions   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. Irs 1040ez instructions In addition, you can reduce your income by your estimated foreign housing deduction. Irs 1040ez instructions However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. Irs 1040ez instructions If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. Irs 1040ez instructions   For more information about figuring your estimated tax, see Publication 505. Irs 1040ez instructions Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. Irs 1040ez instructions 1). Irs 1040ez instructions   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. Irs 1040ez instructions 1. Irs 1040ez instructions Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). Irs 1040ez instructions See the filing instructions at www. Irs 1040ez instructions bsaefiling. Irs 1040ez instructions fincen. Irs 1040ez instructions treas. Irs 1040ez instructions gov/main. Irs 1040ez instructions html. Irs 1040ez instructions   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. Irs 1040ez instructions You do not need to file the report if the assets are with a U. Irs 1040ez instructions S. Irs 1040ez instructions military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. Irs 1040ez instructions   More information about the filing of Form 114 can be found in the instructions for the form. Irs 1040ez instructions FinCEN Form 105. Irs 1040ez instructions   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. Irs 1040ez instructions Certain recipients of currency or monetary instruments also must file Form 105. Irs 1040ez instructions   More information about the filing of Form 105 can be found in the instructions on the back of the form. Irs 1040ez instructions Form 8938. Irs 1040ez instructions   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). Irs 1040ez instructions The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Irs 1040ez instructions Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Irs 1040ez instructions S. Irs 1040ez instructions person. Irs 1040ez instructions   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Irs 1040ez instructions   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Irs 1040ez instructions Prev  Up  Next   Home   More Online Publications
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Letter 2271C Frequently Asked Questions (FAQs)

What is the letter telling me?

This letter confirms your financial request for an Installment Agreement has been approved.  It explains the fees we charge for establishing your agreement.  It also explains what to do if you qualify for a Low Income Fee Reduction.  This letter can also request missing information need based on the financial you previously provided.

What do I have to do?

The letter tells you what your payment due date is. You should mail your payment to us 10 days prior to the due date.  It tells you what items you need to put on your check so it can be correctly identified and applied to your account. If the letter is requesting more information, please provid the requested information.

How much time do I have?

The letter tells you the date when you first payment is due or the date you should return the requested information.

What happens if I don't take any action?

If installment payments are not received as agreed or requested documentation is not received, we can proceed with enforcement action and may file a levy on your wages or bank account or file a lien on your personal property.

Who should I contact?

If you have any questions about this letter, call us at the number printed in the letter. The person who answers the phone will assist you.

What if I don't agree or have already taken corrective action?

If you do not agree with this letter, call us immediately at the number included. We will do our best to help you.  If you have called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

Page Last Reviewed or Updated: 30-Jan-2014

The Irs 1040ez Instructions

Irs 1040ez instructions Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications