Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Irs Forms 1040

H & R Block Taxes1040 Ez OnlineEfile Tax CalculatorFree State Tax Preparation OnlineTurbotax 2011 Sign2012 Federal Tax FormFiling Late Taxes Online540ezEfile Extension1040x Mailing AddressHttps Taxes Hrblock ComFederal Income Tax FormIncometaxWhere Can I File My 2012 Taxes Online For FreeFile State Tax Only For FreeFree Income Tax PreparationFile 2005 Tax Return2011 Taxact OnlineFree 2012 Tax Return SoftwareFree Income Tax Filing For College StudentsEz TaxFiling Income Tax ReturnTax 20112012 Tax Software DownloadH&r Block 1040ez FreeFree Efile For State And FederalHttps Www Freefilefillableforms Com Ffa Checkstatus HtmStudent Tax ReturnsFile 1040ez For FreeAmendment To TaxesMilitary Tax CalculatorAarp Tax Filing1040x Online FreeHow To File Unemployment TaxesAmended Return FormFreestatetaxact.comFree State Tax FilingEz 1040 FormHow Can I Amend My 2012 Tax Return1040ez Tax Table

Irs Forms 1040

Irs forms 1040 Index A Accounting methods Accrual method, Accrual Method Cash method, Cash Method Change in, Change in Accounting Method Methods you can use, Methods you can use. Irs forms 1040 Accounting periods 52-53 week tax year, 52-53-Week Tax Year Business purpose tax year, Business Purpose Tax Year Calendar year, Calendar Year Improper tax year, Improper Tax Year Partnerships, Partnership Accrual method Expenses, Expenses Income, Income Advance payments, Advance Payment for Services Sales, Advance Payment for Sales Services, Advance Payment for Services Assistance (see Tax help) B Business purpose tax year, Business Purpose Tax Year C Calendar year, Calendar Year Cash method, Income Expenses, Expenses Income, Income Change, accounting method, Change to accrual method. Irs forms 1040 , Change in Accounting Method Comments on publication, Comments and suggestions. Irs forms 1040 Constructive receipt of income, Constructive receipt. Irs forms 1040 Corporation tax periods, Corporations (Other Than S Corporations and PSCs) Cost identification, Identifying Cost D Death of individual, short period return, Death of individual. Irs forms 1040 E Economic performance, Economic Performance Excluded entities, cash method, Excluded Entities F Fiscal year, Fiscal Year Form 1128, Improper Tax Year, Change in Tax Year 8716, Making the election. Irs forms 1040 , Making back-up election. Irs forms 1040 8752, Required payment for partnership or S corporation. Irs forms 1040 , Activating election. Irs forms 1040 970, Adopting LIFO method. Irs forms 1040 Free tax services, How To Get Tax Help H Help (see Tax help) I Inventories Cost identification, Identifying Cost FIFO, FIFO Method LIFO, LIFO Method Lower of cost or market, Lower of Cost or Market Method Perpetual or book, Perpetual or Book Inventory Retail method, Retail Method Specific identification, Specific Identification Method Uniform capitalization rules, Inventories. Irs forms 1040 Valuing, Valuing Inventory M More information (see Tax help) P Partnerships, Partnership Personal service corporation, Partnerships, S Corporations, and Personal Service Corporations (PSCs) Limit, use of cash method, Qualified PSC. Irs forms 1040 Required tax year, Partnerships, S Corporations, and Personal Service Corporations (PSCs), Personal Service Corporation (PSC) Publications (see Tax help) R Related persons, Related Persons S S corporations, S Corporation Section 444 election, Section 444 Election Short period return, Short period return. Irs forms 1040 Short tax year, Short Tax Year Suggestions for publication, Comments and suggestions. Irs forms 1040 T Tax help, How To Get Tax Help Tax year Change in, Change in Tax Year Corporations, Corporations (Other Than S Corporations and PSCs) Fiscal year, Fiscal Year Personal service corporation, Personal Service Corporation (PSC) S corporations, S Corporation Section 444 election, Section 444 Election Short tax year, Short Tax Year Taxpayer Advocate, Taxpayer Advocate Service. Irs forms 1040 TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Exceptions, Exceptions. Irs forms 1040 General rules, Uniform Capitalization Rules Prev  Up     Home   More Online Publications
Print - Click this link to Print this page

Accessible Forms & Publications

The Internal Revenue Service offers content in a variety of file formats to accommodate people who use assistive technology such as screen reading software, refreshable Braille displays, and voice recognition software. We have prepared hundreds of tax forms and publications that can be downloaded or viewed online in text-only, Braille ready files, browser-friendly HTML, accessible PDF, and large print.  

 

To download these files, use the following links:

Helpful Links

Check out the new English/ASL video on the IRS YouTube Channel and meet Lex, the Tax Time canine. Lex introduces the terrific online services available for people with disabilities. Select the video link and then select the  "Leave IRS Site" link to start the video.

We welcome your comments. Please contact us with any comments, questions, and suggestions. To leave a comment, go to our comments page.

Page Last Reviewed or Updated: 04-Sep-2013

The Irs Forms 1040

Irs forms 1040 6. Irs forms 1040   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Irs forms 1040 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Irs forms 1040 In determining your U. Irs forms 1040 S. Irs forms 1040 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Irs forms 1040 The most common dual-status tax years are the years of arrival and departure. Irs forms 1040 See Dual-Status Aliens in chapter 1. Irs forms 1040 If you are married and choose to be treated as a U. Irs forms 1040 S. Irs forms 1040 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Irs forms 1040 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Irs forms 1040 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Irs forms 1040 S. Irs forms 1040 Individual Income Tax Return 1040-C U. Irs forms 1040 S. Irs forms 1040 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Irs forms 1040 S. Irs forms 1040 Estimated Tax for Nonresident Alien Individuals 1040NR U. Irs forms 1040 S. Irs forms 1040 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Irs forms 1040 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Irs forms 1040 If you have not previously established a fiscal tax year, your tax year is the calendar year. Irs forms 1040 A calendar year is 12 consecutive months ending on December 31. Irs forms 1040 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Irs forms 1040 S. Irs forms 1040 resident for any calendar year, you will be treated as a U. Irs forms 1040 S. Irs forms 1040 resident for any part of your fiscal year that falls within that calendar year. Irs forms 1040 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Irs forms 1040 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Irs forms 1040 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Irs forms 1040 For the part of the year you are a nonresident alien, you are taxed on income from U. Irs forms 1040 S. Irs forms 1040 sources and on certain foreign source income treated as effectively connected with a U. Irs forms 1040 S. Irs forms 1040 trade or business. Irs forms 1040 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Irs forms 1040 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Irs forms 1040 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Irs forms 1040 S. Irs forms 1040 citizen after receiving it and before the end of the year. Irs forms 1040 Income from U. Irs forms 1040 S. Irs forms 1040 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Irs forms 1040 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Irs forms 1040 In certain cases, however, treaty provisions may apply while you were a resident alien. Irs forms 1040 See chapter 9 for more information. Irs forms 1040 When determining what income is taxed in the United States, you must consider exemptions under U. Irs forms 1040 S. Irs forms 1040 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Irs forms 1040 For a further discussion of tax treaties, see chapter 9. Irs forms 1040 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Irs forms 1040 1) Standard deduction. Irs forms 1040   You cannot use the standard deduction allowed on Form 1040. Irs forms 1040 However, you can itemize any allowable deductions. Irs forms 1040 2) Exemptions. Irs forms 1040   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Irs forms 1040 3) Head of household. Irs forms 1040   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Irs forms 1040 4) Joint return. Irs forms 1040   You cannot file a joint return. Irs forms 1040 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Irs forms 1040 5) Tax rates. Irs forms 1040   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Irs forms 1040 S. Irs forms 1040 trade or business. Irs forms 1040 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Irs forms 1040 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Irs forms 1040 S. Irs forms 1040 national. Irs forms 1040  See the instructions for Form 1040NR to see if you qualify. Irs forms 1040    A U. Irs forms 1040 S. Irs forms 1040 national is an individual who, although not a U. Irs forms 1040 S. Irs forms 1040 citizen, owes his or her allegiance to the United States. Irs forms 1040 U. Irs forms 1040 S. Irs forms 1040 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Irs forms 1040 S. Irs forms 1040 nationals instead of U. Irs forms 1040 S. Irs forms 1040 citizens. Irs forms 1040 6) Tax credits. Irs forms 1040   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Irs forms 1040 S. Irs forms 1040 citizen or resident, as discussed in chapter 1. Irs forms 1040 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs forms 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Irs forms 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Irs forms 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs forms 1040 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Irs forms 1040 S. Irs forms 1040 national, or Student or business apprentice from India. Irs forms 1040 For more information, see Exemptions in chapter 5. Irs forms 1040 How To Figure Tax When you figure your U. Irs forms 1040 S. Irs forms 1040 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Irs forms 1040 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Irs forms 1040 S. Irs forms 1040 citizens and residents. Irs forms 1040 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Irs forms 1040 You cannot take any deductions against this income. Irs forms 1040 Social security and railroad retirement benefits. Irs forms 1040   During the part of the year you are a nonresident alien, 85% of any U. Irs forms 1040 S. Irs forms 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Irs forms 1040 (See The 30% Tax in chapter 4. Irs forms 1040 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Irs forms 1040 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Irs forms 1040 If you received U. Irs forms 1040 S. Irs forms 1040 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Irs forms 1040 You will not receive separate statements for the benefits received during your periods of U. Irs forms 1040 S. Irs forms 1040 residence and nonresidence. Irs forms 1040 Therefore, it is important for you to keep careful records of these amounts. Irs forms 1040 You will need this information to properly complete your return and determine your tax liability. Irs forms 1040 If you received railroad retirement benefits while you were a nonresident alien, the U. Irs forms 1040 S. Irs forms 1040 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Irs forms 1040 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Irs forms 1040 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Irs forms 1040 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Irs forms 1040 There are certain restrictions that may apply. Irs forms 1040 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Irs forms 1040 Foreign tax credit. Irs forms 1040   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Irs forms 1040   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Irs forms 1040 For more information, see the Instructions for Form 1116 and Publication 514. Irs forms 1040 Child and dependent care credit. Irs forms 1040   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Irs forms 1040 Generally, you must be able to claim an exemption for your dependent. Irs forms 1040   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Irs forms 1040   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Irs forms 1040   For more information, get Publication 503 and Form 2441. Irs forms 1040 Retirement savings contributions credit. Irs forms 1040   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Irs forms 1040 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Irs forms 1040 Use Form 8880 to figure the credit. Irs forms 1040 For more information, see Publication 590. Irs forms 1040 Child tax credit. Irs forms 1040   You may be able to take this credit if you have a qualifying child. Irs forms 1040   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs forms 1040 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Irs forms 1040 Is a U. Irs forms 1040 S. Irs forms 1040 citizen, a U. Irs forms 1040 S. Irs forms 1040 national, or a resident alien. Irs forms 1040 Did not provide over half of his or her own support for 2013. Irs forms 1040 Lived with you more than half of 2013. Irs forms 1040 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs forms 1040 Is claimed as a dependent on your return. Irs forms 1040 An adopted child is always treated as your own child. Irs forms 1040 An adopted child includes a child lawfully placed with you for legal adoption. Irs forms 1040   See your form instructions for additional details. Irs forms 1040 Adoption credit. Irs forms 1040   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs forms 1040 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs forms 1040 To claim the adoption credit, file Form 8839 with the U. Irs forms 1040 S. Irs forms 1040 income tax return that you file. Irs forms 1040   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Irs forms 1040 S. Irs forms 1040 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Irs forms 1040 Payments You can report as payments against your U. Irs forms 1040 S. Irs forms 1040 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Irs forms 1040 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Irs forms 1040 S. Irs forms 1040 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Irs forms 1040 Forms To File The U. Irs forms 1040 S. Irs forms 1040 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Irs forms 1040 Resident at end of year. Irs forms 1040   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Irs forms 1040 S. Irs forms 1040 resident on the last day of the tax year. Irs forms 1040 Write “Dual-Status Return” across the top of the return. Irs forms 1040 Attach a statement to your return to show the income for the part of the year you are a nonresident. Irs forms 1040 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs forms 1040 Nonresident at end of year. Irs forms 1040   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Irs forms 1040 S. Irs forms 1040 resident on the last day of the tax year. Irs forms 1040 Write “Dual-Status Return” across the top of the return. Irs forms 1040 Attach a statement to your return to show the income for the part of the year you are a resident. Irs forms 1040 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs forms 1040   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Irs forms 1040 For more information, see Expatriation Tax in chapter 4. Irs forms 1040 Statement. Irs forms 1040   Any statement must have your name, address, and taxpayer identification number on it. Irs forms 1040 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Irs forms 1040 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Irs forms 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs forms 1040 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Irs forms 1040 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Irs forms 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs forms 1040 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Irs forms 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Irs forms 1040 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Irs forms 1040 O. Irs forms 1040 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Irs forms 1040 Prev  Up  Next   Home   More Online Publications