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Irs Amendment

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Irs Amendment

Irs amendment 1. Irs amendment   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Irs amendment Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. Irs amendment   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Irs amendment See Publication 501 for more information. Irs amendment Additional Medicare Tax. Irs amendment  Beginning in 2013, a 0. Irs amendment 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. Irs amendment For more information, see the Instructions for Form 1040, line 60, and Form 8959. Irs amendment Net Investment Income Tax. Irs amendment  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs amendment NIIT is a 3. Irs amendment 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Irs amendment For more information, see the Instructions for Form 1040, line 60, and Form 8960. Irs amendment Refundable credit for prior year minimum tax. Irs amendment  The refundable portion of the credit for prior year minimum tax is no longer available. Irs amendment Who must file. Irs amendment  Generally, the amount of income you can receive before you must file a return has been increased. Irs amendment See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Irs amendment Reminders File online. Irs amendment  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Irs amendment Create your own personal identification number (PIN) and file a completely paperless tax return. Irs amendment For more information, see Does My Return Have To Be on Paper , later. Irs amendment Change of address. Irs amendment  If you change your address, you should notify the IRS. Irs amendment You can use Form 8822 to notify the IRS of the change. Irs amendment See Change of Address , later, under What Happens After I File. Irs amendment Enter your social security number. Irs amendment  You must enter your social security number (SSN) in the spaces provided on your tax return. Irs amendment If you file a joint return, enter the SSNs in the same order as the names. Irs amendment Direct deposit of refund. Irs amendment  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. Irs amendment See Direct Deposit under Refunds, later. Irs amendment If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Irs amendment Pay online or by phone. Irs amendment  If you owe additional tax, you may be able to pay online or by phone. Irs amendment See How To Pay , later. Irs amendment Installment agreement. Irs amendment  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Irs amendment See Installment Agreement , later, under Amount You Owe. Irs amendment You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Irs amendment Automatic 6-month extension. Irs amendment  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Irs amendment S. Irs amendment Individual Income Tax Return. Irs amendment See Automatic Extension , later. Irs amendment Service in combat zone. Irs amendment  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. Irs amendment See Individuals Serving in Combat Zone , later, under When Do I Have To File. Irs amendment Adoption taxpayer identification number. Irs amendment  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). Irs amendment For more information, see Social Security Number (SSN) , later. Irs amendment Taxpayer identification number for aliens. Irs amendment  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Irs amendment For more information, see Social Security Number (SSN) , later. Irs amendment Frivolous tax submissions. Irs amendment  The IRS has published a list of positions that are identified as frivolous. Irs amendment The penalty for filing a frivolous tax return is $5,000. Irs amendment Also, the $5,000 penalty will apply to other specified frivolous submissions. Irs amendment For more information, see Civil Penalties , later. Irs amendment Introduction This chapter discusses the following topics. Irs amendment Whether you have to file a return. Irs amendment Which form to use. Irs amendment How to file electronically. Irs amendment When, how, and where to file your return. Irs amendment What happens if you pay too little or too much tax. Irs amendment What records you should keep and how long you should keep them. Irs amendment How you can change a return you have already filed. Irs amendment Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. Irs amendment Individuals in general. Irs amendment (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Irs amendment S. Irs amendment citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Irs amendment S. Irs amendment possessions. Irs amendment ) Dependents. Irs amendment Certain children under age 19 or full-time students. Irs amendment Self-employed persons. Irs amendment Aliens. Irs amendment The filing requirements for each category are explained in this chapter. Irs amendment The filing requirements apply even if you do not owe tax. Irs amendment Even if you do not have to file a return, it may be to your advantage to do so. Irs amendment See Who Should File, later. Irs amendment File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. Irs amendment Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. Irs amendment Individuals—In General If you are a U. Irs amendment S. Irs amendment citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Irs amendment To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Irs amendment Even if no table shows that you must file, you may need to file to get money back. Irs amendment (See Who Should File , later. Irs amendment ) Gross income. Irs amendment   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs amendment It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). Irs amendment Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs amendment If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. Irs amendment   Common types of income are discussed in Part Two of this publication. Irs amendment Community income. Irs amendment   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. Irs amendment This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Irs amendment See Publication 555, Community Property, for more information. Irs amendment Nevada, Washington, and California domestic partners. Irs amendment   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. Irs amendment See Publication 555. Irs amendment Self-employed individuals. Irs amendment   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. Irs amendment See Self-Employed Persons , later, for more information about your filing requirements. Irs amendment    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Irs amendment Filing status. Irs amendment   Your filing status depends on whether you are single or married and on your family situation. Irs amendment Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Irs amendment See chapter 2 for an explanation of each filing status. Irs amendment Age. Irs amendment   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. Irs amendment See Table 1-1. Irs amendment You are considered 65 on the day before your 65th birthday. Irs amendment For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Irs amendment Table 1-1. Irs amendment 2013 Filing Requirements for Most Taxpayers IF your filing status is. Irs amendment . Irs amendment . Irs amendment AND at the end of 2013 you  were. Irs amendment . Irs amendment . Irs amendment * THEN file a return if  your gross income  was at least. Irs amendment . Irs amendment . Irs amendment ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs amendment ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Irs amendment Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Irs amendment If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. Irs amendment Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Irs amendment Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Irs amendment But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. Irs amendment *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Irs amendment Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. Irs amendment You are the surviving spouse, executor, administrator, or legal representative. Irs amendment The decedent met the filing requirements at the date of death. Irs amendment For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Irs amendment U. Irs amendment S. Irs amendment Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. Irs amendment For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Irs amendment S. Irs amendment Citizens and Resident Aliens Abroad. Irs amendment It is available online and at most U. Irs amendment S. Irs amendment embassies and consulates. Irs amendment See How To Get Tax Help in the back of this publication. Irs amendment Residents of Puerto Rico If you are a U. Irs amendment S. Irs amendment citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Irs amendment S. Irs amendment income tax return for any year in which you meet the income requirements. Irs amendment This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Irs amendment If you are a bona fide resident of Puerto Rico for the entire year, your U. Irs amendment S. Irs amendment gross income does not include income from sources within Puerto Rico. Irs amendment It does, however, include any income you received for your services as an employee of the United States or a U. Irs amendment S. Irs amendment agency. Irs amendment If you receive income from Puerto Rican sources that is not subject to U. Irs amendment S. Irs amendment tax, you must reduce your standard deduction. Irs amendment As a result, the amount of income you must have before you are required to file a U. Irs amendment S. Irs amendment income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Irs amendment For more information, see Publication 570, Tax Guide for Individuals With Income From U. Irs amendment S. Irs amendment Possessions. Irs amendment Individuals With Income From U. Irs amendment S. Irs amendment Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Irs amendment S. Irs amendment Virgin Islands, special rules may apply when determining whether you must file a U. Irs amendment S. Irs amendment federal income tax return. Irs amendment In addition, you may have to file a return with the individual island government. Irs amendment See Publication 570 for more information. Irs amendment Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. Irs amendment You also must file if your situation is described in Table 1-3. Irs amendment Responsibility of parent. Irs amendment   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Irs amendment If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. Irs amendment If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. Irs amendment ” Child's earnings. Irs amendment   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Irs amendment This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Irs amendment But if the child does not pay the tax due on this income, the parent is liable for the tax. Irs amendment Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. Irs amendment If this election is made, the child does not have to file a return. Irs amendment See Parent's Election To Report Child's Interest and Dividends in chapter 31. Irs amendment Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. Irs amendment Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. Irs amendment You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). Irs amendment Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. Irs amendment 28 or more. Irs amendment (See Table 1-3. Irs amendment ) Use Schedule SE (Form 1040) to figure your self-employment tax. Irs amendment Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Irs amendment For more information about this tax, see Publication 334, Tax Guide for Small Business. Irs amendment Employees of foreign governments or international organizations. Irs amendment   If you are a U. Irs amendment S. Irs amendment citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. Irs amendment Ministers. Irs amendment   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. Irs amendment This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Irs amendment For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs amendment Table 1-2. Irs amendment 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Irs amendment If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Irs amendment (See Table 1-3 for other situations when you must file. Irs amendment ) In this table, earned income includes salaries, wages, tips, and professional fees. Irs amendment It also includes taxable scholarship and fellowship grants. Irs amendment (See Scholarships and fellowships in chapter 12. Irs amendment ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Irs amendment It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Irs amendment Gross income is the total of your earned and unearned income. Irs amendment   Single dependents—Were you either age 65 or older or blind? □ No. Irs amendment You must file a return if any of the following apply. Irs amendment     • Your unearned income was more than $1,000. Irs amendment     • Your earned income was more than $6,100. Irs amendment     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs amendment □ Yes. Irs amendment You must file a return if any of the following apply. Irs amendment     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Irs amendment     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Irs amendment     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Irs amendment Married dependents—Were you either age 65 or older or blind? □ No. Irs amendment You must file a return if any of the following apply. Irs amendment     • Your unearned income was more than $1,000. Irs amendment     • Your earned income was more than $6,100. Irs amendment     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs amendment     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs amendment □ Yes. Irs amendment You must file a return if any of the following apply. Irs amendment     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Irs amendment     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Irs amendment     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs amendment     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Irs amendment Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Irs amendment The rules used to determine your alien status are discussed in Publication 519, U. Irs amendment S. Irs amendment Tax Guide for Aliens. Irs amendment Resident alien. Irs amendment   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Irs amendment S. Irs amendment citizens. Irs amendment Use the forms discussed in this publication. Irs amendment Nonresident alien. Irs amendment   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Irs amendment S. Irs amendment citizens and resident aliens. Irs amendment See Publication 519 to find out if U. Irs amendment S. Irs amendment income tax laws apply to you and which forms you should file. Irs amendment Dual-status taxpayer. Irs amendment   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. Irs amendment Different rules apply for each part of the year. Irs amendment For information on dual-status taxpayers, see Publication 519. Irs amendment Table 1-3. Irs amendment Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Irs amendment 1. Irs amendment   You owe any special taxes, including any of the following. Irs amendment   a. Irs amendment Alternative minimum tax. Irs amendment   b. Irs amendment Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Irs amendment But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Irs amendment   c. Irs amendment Household employment taxes. Irs amendment But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Irs amendment   d. Irs amendment Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. Irs amendment   e. Irs amendment Recapture of first-time homebuyer credit. Irs amendment   f. Irs amendment Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. Irs amendment   g. Irs amendment Recapture taxes. Irs amendment 2. Irs amendment   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Irs amendment 3. Irs amendment   You had net earnings from self-employment of at least $400. Irs amendment 4. Irs amendment   You had wages of $108. Irs amendment 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Irs amendment Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. Irs amendment You had federal income tax withheld or made estimated tax payments. Irs amendment You qualify for the earned income credit. Irs amendment See chapter 36 for more information. Irs amendment You qualify for the additional child tax credit. Irs amendment See chapter 34 for more information. Irs amendment You qualify for the health coverage tax credit. Irs amendment See chapter 37 for more information. Irs amendment You qualify for the American opportunity credit. Irs amendment See chapter 35 for more information. Irs amendment You qualify for the credit for federal tax on fuels. Irs amendment See chapter 37 for more information. Irs amendment Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Irs amendment (But also see Does My Return Have To Be on Paper , later. Irs amendment ) See the discussion under Form 1040 for when you must use that form. Irs amendment Form 1040EZ Form 1040EZ is the simplest form to use. Irs amendment You can use Form 1040EZ if all of the following apply. Irs amendment    Your filing status is single or married filing jointly. Irs amendment If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Irs amendment You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Irs amendment If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs amendment You do not claim any dependents. Irs amendment Your taxable income is less than $100,000. Irs amendment Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. Irs amendment You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Irs amendment You do not claim any credits other than the earned income credit. Irs amendment You do not owe any household employment taxes on wages you paid to a household employee. Irs amendment If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Irs amendment You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Irs amendment   You must meet all of these requirements to use Form 1040EZ. Irs amendment If you do not, you must use Form 1040A or Form 1040. Irs amendment Figuring tax. Irs amendment   On Form 1040EZ, you can use only the tax table to figure your income tax. Irs amendment You cannot use Form 1040EZ to report any other tax. Irs amendment Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Irs amendment You can use Form 1040A if all of the following apply. Irs amendment    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. Irs amendment If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. Irs amendment You must use Form 1040. Irs amendment Your taxable income is less than $100,000. Irs amendment Your adjustments to income are for only the following items. Irs amendment Educator expenses. Irs amendment IRA deduction. Irs amendment Student loan interest deduction. Irs amendment Tuition and fees. Irs amendment You do not itemize your deductions. Irs amendment You claim only the following tax credits. Irs amendment The credit for child and dependent care expenses. Irs amendment (See chapter 32. Irs amendment ) The credit for the elderly or the disabled. Irs amendment (See chapter 33. Irs amendment ) The education credits. Irs amendment (See chapter 35. Irs amendment ) The retirement savings contribution credit. Irs amendment (See chapter 37. Irs amendment ) The child tax credit. Irs amendment (See chapter 34. Irs amendment ) The earned income credit. Irs amendment (See chapter 36. Irs amendment ) The additional child tax credit. Irs amendment (See chapter 34. Irs amendment ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Irs amendment (See Publication 525, Taxable and Nontaxable Income. Irs amendment )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. Irs amendment   You must meet all these requirements to use Form 1040A. Irs amendment If you do not, you must use Form 1040. Irs amendment Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Irs amendment You can use Form 1040 to report all types of income, deductions, and credits. Irs amendment You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. Irs amendment You must use Form 1040 if any of the following apply. Irs amendment    Your taxable income is $100,000 or more. Irs amendment You itemize your deductions on Schedule A. Irs amendment You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. Irs amendment You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Irs amendment Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). Irs amendment You received $20 or more in tips in any 1 month and did not report all of them to your employer. Irs amendment (See chapter 6. Irs amendment ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Irs amendment You claim any credits other than the credits listed earlier under Form 1040A. Irs amendment You owe the excise tax on insider stock compensation from an expatriated corporation. Irs amendment Your Form W-2 shows an amount in box 12 with a code Z. Irs amendment You had a qualified health savings account funding distribution from your IRA. Irs amendment You are an employee and your employer did not withhold social security and Medicare tax. Irs amendment You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Irs amendment You are a debtor in a bankruptcy case filed after October 16, 2005. Irs amendment You must repay the first-time homebuyer credit. Irs amendment You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Irs amendment Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Irs amendment If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Irs amendment See your tax return instructions for details. Irs amendment If you do not qualify for Free File, then you should check out IRS. Irs amendment gov for low-cost e-file options or Free File Fillable Forms. Irs amendment IRS e-file Table 1-4 lists the benefits of IRS e-file. Irs amendment IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Irs amendment As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Irs amendment However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Irs amendment Using e-file does not affect your chances of an IRS examination of your return. Irs amendment Free File Fillable Forms. Irs amendment   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Irs amendment These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. Irs amendment gov, and Apply only to a federal tax return. Irs amendment Electronic return signatures. Irs amendment   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Irs amendment If you are filing online, you must use a Self-Select PIN. Irs amendment If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Irs amendment Self-Select PIN. Irs amendment   The Self-Select PIN method allows you to create your own PIN. Irs amendment If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Irs amendment   A PIN is any combination of five digits you choose except five zeros. Irs amendment If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Irs amendment   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Irs amendment Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Irs amendment AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Irs amendment If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Irs amendment Visit us at IRS. Irs amendment gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Irs amendment (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Irs amendment The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Irs amendment ) You will also be prompted to enter your date of birth. Irs amendment Table 1-4. Irs amendment Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Irs amendment • Free File is available in English and Spanish. Irs amendment • Free File is available online 24 hours a day, 7 days a week. Irs amendment • Get your refund faster by e-filing using Direct Deposit. Irs amendment • Sign electronically with a secure self-selected PIN and file a completely paperless return. Irs amendment • Receive an acknowledgement that your return was received and accepted. Irs amendment • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. Irs amendment You can also file a return early and pay the amount you owe by the due date of your return. Irs amendment • Save time by preparing and e-filing federal and state returns together. Irs amendment • IRS computers quickly and automatically check for errors or other missing information. Irs amendment • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Irs amendment You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Irs amendment If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Irs amendment This can be found at IRS. Irs amendment gov. Irs amendment Click on Request an Electronic Filing PIN. Irs amendment Or you can call 1-866-704-7388. Irs amendment Practitioner PIN. Irs amendment   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Irs amendment The practitioner can provide you with details. Irs amendment Form 8453. Irs amendment   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Irs amendment For details, see Form 8453. Irs amendment For more details, visit www. Irs amendment irs. Irs amendment gov/efile and click on “ Individuals. Irs amendment ” Identity Protection PIN. Irs amendment   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. Irs amendment If the IRS has not given you this type of number, leave these spaces blank. Irs amendment For more information, see the Instructions for Form 1040A or Form 1040. Irs amendment Power of attorney. Irs amendment   If an agent is signing your return for you, a power of attorney (POA) must be filed. Irs amendment Attach the POA to Form 8453 and file it using that form's instructions. Irs amendment See Signatures , later, for more information on POAs. Irs amendment State returns. Irs amendment   In most states, you can file an electronic state return simultaneously with your federal return. Irs amendment For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Irs amendment irs. Irs amendment gov/efile. Irs amendment Refunds. Irs amendment   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. Irs amendment With e-file, your refund will be issued faster than if you filed on paper. Irs amendment   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. Irs amendment See Offset against debts under Refunds, later. Irs amendment Refund inquiries. Irs amendment   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Irs amendment See Refund Information , later. Irs amendment Amount you owe. Irs amendment   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Irs amendment See How To Pay , later, for information on how to pay the amount you owe. Irs amendment Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Irs amendment A computer with Internet access and tax preparation software are all you need. Irs amendment Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Irs amendment IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Irs amendment For information, visit www. Irs amendment irs. Irs amendment gov/efile. Irs amendment Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Irs amendment Others offer it for a fee. Irs amendment Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Irs amendment Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs amendment The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Irs amendment Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. Irs amendment To find a site near you, call 1-800-906-9887. Irs amendment Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs amendment aarp. Irs amendment org/taxaide or call 1-888-227-7669. Irs amendment For more information on these programs, go to IRS. Irs amendment gov and enter keyword “VITA” in the search box. Irs amendment Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Irs amendment You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. Irs amendment Note. Irs amendment Tax professionals may charge a fee for IRS e-file. Irs amendment Fees can vary depending on the professional and the specific services rendered. Irs amendment When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. Irs amendment For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. Irs amendment Table 1-5. Irs amendment When To File Your 2013 Return For U. Irs amendment S. Irs amendment citizens and residents who file returns on a calendar year. Irs amendment   For Most Taxpayers For Certain Taxpayers Outside the U. Irs amendment S. Irs amendment No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. Irs amendment When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Irs amendment —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Irs amendment Filing paper returns on time. Irs amendment   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. Irs amendment If you send your return by registered mail, the date of the registration is the postmark date. Irs amendment The registration is evidence that the return was delivered. Irs amendment If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. Irs amendment The postmarked certified mail receipt is evidence that the return was delivered. Irs amendment Private delivery services. Irs amendment   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. Irs amendment The private delivery service can tell you how to get written proof of this date. Irs amendment   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs amendment gov and enter “private delivery service” in the search box. Irs amendment   The following are designated private delivery services. Irs amendment DHL Express (DHL): Same Day Service. Irs amendment Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs amendment United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs amendment M. Irs amendment , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs amendment Filing electronic returns on time. Irs amendment   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. Irs amendment An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Irs amendment   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. Irs amendment The date and time in your time zone controls whether your electronically filed return is timely. Irs amendment Filing late. Irs amendment   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Irs amendment For more information, see Penalties , later. Irs amendment Also see Interest under Amount You Owe. Irs amendment   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. Irs amendment Nonresident alien. Irs amendment    If you are a nonresident alien and earn wages subject to U. Irs amendment S. Irs amendment income tax withholding, your 2013 U. Irs amendment S. Irs amendment income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. Irs amendment   If you do not earn wages subject to U. Irs amendment S. Irs amendment income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. Irs amendment See Publication 519 for more filing information. Irs amendment Filing for a decedent. Irs amendment   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. Irs amendment See Publication 559. Irs amendment Extensions of Time To File You may be able to get an extension of time to file your return. Irs amendment There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. Irs amendment Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. Irs amendment Example. Irs amendment If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Irs amendment If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Irs amendment You may also be charged penalties, discussed later. Irs amendment How to get the automatic extension. Irs amendment   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Irs amendment E-file options. Irs amendment   There are two ways you can use e-file to get an extension of time to file. Irs amendment Complete Form 4868, Application for Automatic Extension of Time To File U. Irs amendment S. Irs amendment Individual Income Tax Return, to use as a worksheet. Irs amendment If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Irs amendment If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Irs amendment E-file using your personal computer or a tax professional. Irs amendment    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Irs amendment You will need to provide certain information from your tax return for 2012. Irs amendment If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. Irs amendment E-file and pay by credit or debit card or by direct transfer from your bank account. Irs amendment   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. Irs amendment You can do this by phone or over the Internet. Irs amendment You do not file Form 4868. Irs amendment See Pay online , under How To Pay, later in this chapter. Irs amendment Filing a paper Form 4868. Irs amendment   You can get an extension of time to file by filing a paper Form 4868. Irs amendment Mail it to the address shown in the form instructions. Irs amendment   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Irs amendment ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Irs amendment When to file. Irs amendment   You must request the automatic extension by the due date for your return. Irs amendment You can file your return any time before the 6-month extension period ends. Irs amendment When you file your return. Irs amendment   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs amendment If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. Irs amendment Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Irs amendment Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. Irs amendment S. Irs amendment citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. Irs amendment However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. Irs amendment If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Irs amendment See Individuals Serving in Combat Zone , later, for special rules that apply to you. Irs amendment Married taxpayers. Irs amendment   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs amendment If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs amendment How to get the extension. Irs amendment   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs amendment (See the situations listed under (2), earlier. Irs amendment ) Extensions beyond 2 months. Irs amendment   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. Irs amendment File Form 4868 and check the box on line 8. Irs amendment No further extension. Irs amendment   An extension of more than 6 months will generally not be granted. Irs amendment However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Irs amendment For more information, see When To File and Pay in Publication 54. Irs amendment Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. Irs amendment This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. Irs amendment Combat zone. Irs amendment   For purposes of the automatic extension, the term “combat zone” includes the following areas. Irs amendment The Arabian peninsula area, effective January 17, 1991. Irs amendment The Kosovo area, effective March 24, 1999. Irs amendment Afghanistan area, effective September 19, 2001. Irs amendment   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Irs amendment The publication also has information about other tax benefits available to military personnel serving in a combat zone. Irs amendment Extension period. Irs amendment   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. Irs amendment   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. Irs amendment For example, you have 3½ months (January 1 – April 15) to file your tax return. Irs amendment Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. Irs amendment See Extension of Deadlines in Publication 3 for more information. Irs amendment   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. Irs amendment How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. Irs amendment It also explains how to complete certain sections of the form. Irs amendment You may find Table 1-6 helpful when you prepare your paper return. Irs amendment Table 1-6. Irs amendment Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Irs amendment 2 — Get the forms, schedules, and publications you need. Irs amendment 3 — Fill in your return. Irs amendment 4 — Check your return to make sure it is correct. Irs amendment 5 — Sign and date your return. Irs amendment 6 — Attach all required forms and schedules. Irs amendment Electronic returns. Irs amendment   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Irs amendment Substitute tax forms. Irs amendment   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. Irs amendment Form W-2. Irs amendment   If you were an employee, you should receive Form W-2 from your employer. Irs amendment You will need the information from this form to prepare your return. Irs amendment See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Irs amendment   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Irs amendment If it is mailed, you should allow adequate time to receive it before contacting your employer. Irs amendment If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Irs amendment When you request IRS help, be prepared to provide the following information. Irs amendment Your name, address (including ZIP code), and phone number. Irs amendment Your SSN. Irs amendment Your dates of employment. Irs amendment Your employer's name, address (including ZIP code), and phone number. Irs amendment Form 1099. Irs amendment   If you received certain types of income, you may receive a Form 1099. Irs amendment For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). Irs amendment If it is mailed, you should allow adequate time to receive it before contacting the payer. Irs amendment If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. Irs amendment When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Irs amendment A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Irs amendment You must account for your income and expenses in a way that clearly shows your taxable income. Irs amendment The way you do this is called an accounting method. Irs amendment This section explains which accounting periods and methods you can use. Irs amendment Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Irs amendment If you do not use a calendar year, your accounting period is a fiscal year. Irs amendment A regular fiscal year is a 12-month period that ends on the last day of any month except December. Irs amendment A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Irs amendment You choose your accounting period (tax year) when you file your first income tax return. Irs amendment It cannot be longer than 12 months. Irs amendment More information. Irs amendment   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Irs amendment Accounting Methods Your accounting method is the way you account for your income and expenses. Irs amendment Most taxpayers use either the cash method or an accrual method. Irs amendment You choose a method when you file your first income tax return. Irs amendment If you want to change your accounting method after that, you generally must get IRS approval. Irs amendment Cash method. Irs amendment   If you use this method, report all items of income in the year in which you actually or constructively receive them. Irs amendment Generally, you deduct all expenses in the year you actually pay them. Irs amendment This is the method most individual taxpayers use. Irs amendment Constructive receipt. Irs amendment   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Irs amendment You do not need to have physical possession of it. Irs amendment For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). Irs amendment Garnisheed wages. Irs amendment   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. Irs amendment You must include these wages in income for the year you would have received them. Irs amendment Debts paid for you. Irs amendment   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. Irs amendment See Canceled Debts in chapter 12 for more information. Irs amendment Payment to third party. Irs amendment   If a third party is paid income from property you own, you have constructively received the income. Irs amendment It is the same as if you had actually received the income and paid it to the third party. Irs amendment Payment to an agent. Irs amendment   Income an agent receives for you is income you constructively received in the year the agent receives it. Irs amendment If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. Irs amendment Check received or available. Irs amendment   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Irs amendment A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Irs amendment It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. Irs amendment It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. Irs amendment No constructive receipt. Irs amendment   There may be facts to show that you did not constructively receive income. Irs amendment Example. Irs amendment Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. Irs amendment Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Irs amendment Accrual method. Irs amendment   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Irs amendment You generally deduct your expenses when you incur them, rather than when you pay them. Irs amendment Income paid in advance. Irs amendment   An advance payment of income is generally included in gross income in the year you receive it. Irs amendment Your method of accounting does not matter as long as the income is available to you. Irs amendment An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Irs amendment   A limited deferral until the next tax year may be allowed for certain advance payments. Irs amendment See Publication 538 for specific information. Irs amendment Additional information. Irs amendment   For more information on accounting methods, including how to change your accounting method, see Publication 538. Irs amendment Social Security Number (SSN) You must enter your SSN on your return. Irs amendment If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Irs amendment If you are filing a joint return, include the SSNs in the same order as the names. Irs amendment Use this same order in submitting other forms and documents to the IRS. Irs amendment Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Irs amendment If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. Irs amendment If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. Irs amendment If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Irs amendment Name change. Irs amendment   If you changed your name because of marriage, divorce, etc. Irs amendment , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Irs amendment This prevents delays in processing your return and issuing refunds. Irs amendment It also safeguards your future social security benefits. Irs amendment Dependent's SSN. Irs amendment   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Irs amendment This requirement applies to all dependents (not just your children) claimed on your tax return. Irs amendment Exception. Irs amendment    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. Irs amendment The document must show that the child was born alive. Irs amendment No SSN. Irs amendment   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Irs amendment It usually takes about 2 weeks to get an SSN. Irs amendment If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Irs amendment   If you are a U. Irs amendment S. Irs amendment citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Irs amendment If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. Irs amendment   Form SS-5 is available at any SSA office, on the Internet at www. Irs amendment socialsecurity. Irs amendment gov, or by calling 1-800-772-1213. Irs amendment If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Irs amendment   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . Irs amendment   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. Irs amendment Adoption taxpayer identification number (ATIN). Irs amendment   If you are in the process of adopting a child who is a U. Irs amendment S. Irs amendment citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. Irs amendment    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Irs amendment S. Irs amendment Adoptions, with the IRS to get an ATIN if all of the following are true. Irs amendment You have a child living with you who was placed in your home for legal adoption. Irs amendment You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. Irs amendment You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Irs amendment You are eligible to claim the child as a dependent on your tax return. Irs amendment After the adoption is final, you must apply for an SSN for the child. Irs amendment You cannot continue using the ATIN. Irs amendment   See Form W-7A for more information. Irs amendment Nonresident alien spouse. Irs amendment   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. Irs amendment If your spouse is not eligible for an SSN, see the following discussion on ITINs. Irs amendment Individual taxpayer identification number (ITIN). Irs amendment   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Irs amendment This also applies to an alien spouse or dependent. Irs amendment To apply for an ITIN, file Form W-7 with the IRS. Irs amendment It usually takes about 6 to 10 weeks to get an ITIN. Irs amendment Enter the ITIN on your tax return wherever an SSN is requested. Irs amendment    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. Irs amendment See the Form W-7 instructions for how and where to file. Irs amendment You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. Irs amendment ITIN for tax use only. Irs amendment   An ITIN is for tax use only. Irs amendment It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. Irs amendment S. Irs amendment law. Irs amendment Penalty for not providing social security number. Irs amendment   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Irs amendment See the discussion on Penalties , later, for more information. Irs amendment SSN on correspondence. Irs amendment   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. Irs amendment Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Irs amendment Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Irs amendment If you want $3 to go to this fund, check the box. Irs amendment If you are filing a joint return, your spouse can also have $3 go to the fund. Irs amendment If you check a box, your tax or refund will not change. Irs amendment Computations The following information may be useful in making the return easier to complete. Irs amendment Rounding off dollars. Irs amendment   You can round off cents to whole dollars on your return and schedules. Irs amendment If you do round to whole dollars, you must round all amounts. Irs amendment To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Irs amendment For example, $1. Irs amendment 39 becomes $1 and $2. Irs amendment 50 becomes $3. Irs amendment   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. Irs amendment Example. Irs amendment You receive two Forms W-2: one showing wages of $5,000. Irs amendment 55 and one showing wages of $18,500. Irs amendment 73. Irs amendment On Form 1040, line 7, you would enter $23,501 ($5,000. Irs amendment 55 + $18,500. Irs amendment 73 = $23,501. Irs amendment 28), not $23,502 ($5,001 + $18,501). Irs amendment Equal amounts. Irs amendment   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Irs amendment Example. Irs amendment Line 1 is $500. Irs amendment Line 3 is $500. Irs amendment Line 5 asks you to enter the smaller of line 1 or 3. Irs amendment Enter $500 on line 5. Irs amendment Negative amounts. Irs amendment   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. Irs amendment To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Irs amendment Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. Irs amendment You may be able to file a paperless return using IRS e-file. Irs amendment There's nothing to attach or mail, not even your Forms W-2. Irs amendment See Does My Return Have To Be on Paper, earlier. Irs amendment Form W-2. Irs amendment   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Irs amendment You should have a Form W-2 from each employer. Irs amendment If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. Irs amendment Attach it to the front page of your paper return, not to any attachments. Irs amendment For more information, see Form W-2 in chapter 4. Irs amendment   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs amendment , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. Irs amendment Form 1040EZ. Irs amendment   There are no additional schedules to file with Form 1040EZ. Irs amendment Form 1040A. Irs amendment   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Irs amendment Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs amendment Do not attach items unless required to do so. Irs amendment Form 1040. Irs amendment   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. Irs amendment Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs amendment Do not attach items unless required to do so. Irs amendment Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Irs amendment If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Marine Mammal Commission

The Marine Mammal Commission is an independent federal agency that provides oversight of all marine mammal conservation policies and programs carried out by federal regulatory agencies.

Contact the Agency or Department

Website: Marine Mammal Commission

E-mail:

Address: 4340 East-West Highway
Suite 700

Bethesda, MD 20814

Phone Number: (301) 504-0087

The Irs Amendment

Irs amendment Index A Adjusted basis Worksheet 1 to figure, Worksheet A Instructions. Irs amendment Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Irs amendment TTY/TDD information, How To Get Tax Help W Worksheets Adjusted basis (Worksheet 1), Worksheet A Instructions. Irs amendment Prev  Up     Home   More Online Publications