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Irs Efile Form 4868

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Irs Efile Form 4868

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

Irs efile form 4868 Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. Irs efile form 4868 Tax questions. Irs efile form 4868 Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. Irs efile form 4868 1212, such as legislation enacted after it was published, go to www. Irs efile form 4868 irs. Irs efile form 4868 gov/pub1212. Irs efile form 4868 Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs efile form 4868 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs efile form 4868 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs efile form 4868 Introduction This publication has two purposes. Irs efile form 4868 Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. Irs efile form 4868 The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. Irs efile form 4868 The list of publicly offered OID debt instruments (OID list) is on the IRS website. Irs efile form 4868 The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. Irs efile form 4868 irs. Irs efile form 4868 gov/pub1212 by clicking the link under Recent Developments. Irs efile form 4868 The tables are posted to the website in late November or early December of each year. Irs efile form 4868 The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. Irs efile form 4868 (However, see Debt Instruments Not on the OID List, later. Irs efile form 4868 ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. Irs efile form 4868 However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. Irs efile form 4868 The OID reported by owners of a debt instrument on their income tax returns. Irs efile form 4868 The issuer's classification of an instrument as debt for federal income tax purposes. Irs efile form 4868 Instructions for issuers of OID debt instruments. Irs efile form 4868   In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. Irs efile form 4868 See the form instructions for more information. Irs efile form 4868 Issuers should report errors in and omissions from the list in writing at the following address:  IRS OID Publication Project SE:W:CAR:MP:T  1111 Constitution Ave. Irs efile form 4868 NW, IR-6526 Washington, D. Irs efile form 4868 C. Irs efile form 4868 20224 REMIC and CDO information reporting requirements. Irs efile form 4868   Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. Irs efile form 4868 The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Irs efile form 4868   Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. Irs efile form 4868 Comments and suggestions. Irs efile form 4868   We welcome your comments about this publication and your suggestions for future editions. Irs efile form 4868   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs efile form 4868 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs efile form 4868 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs efile form 4868   You can send your comments from www. Irs efile form 4868 irs. Irs efile form 4868 gov/formspubs/. Irs efile form 4868 Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs efile form 4868 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs efile form 4868 Ordering forms and publications. Irs efile form 4868   Visit www. Irs efile form 4868 irs. Irs efile form 4868 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs efile form 4868 Internal Revenue Service 1201 N. Irs efile form 4868 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs efile form 4868   If you have a tax question, check the information available on IRS. Irs efile form 4868 gov or call 1-800-829-1040. Irs efile form 4868 We cannot answer tax questions sent to any of the preceding addresses. Irs efile form 4868 Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Irs efile form 4868 Form (and Instructions) 1096 Annual Summary and Transmittal of U. Irs efile form 4868 S. Irs efile form 4868 Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. Irs efile form 4868 Prev  Up  Next   Home   More Online Publications