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Irs forms publications 1. Irs forms publications   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 forms publications 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 forms publications   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 forms publications See Publication 501 for more information. Irs forms publications Additional Medicare Tax. Irs forms publications  Beginning in 2013, a 0. Irs forms publications 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 forms publications For more information, see the Instructions for Form 1040, line 60, and Form 8959. Irs forms publications Net Investment Income Tax. Irs forms publications  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Irs forms publications NIIT is a 3. Irs forms publications 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Irs forms publications For more information, see the Instructions for Form 1040, line 60, and Form 8960. Irs forms publications Refundable credit for prior year minimum tax. Irs forms publications  The refundable portion of the credit for prior year minimum tax is no longer available. Irs forms publications Who must file. Irs forms publications  Generally, the amount of income you can receive before you must file a return has been increased. Irs forms publications See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Irs forms publications Reminders File online. Irs forms publications  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Irs forms publications Create your own personal identification number (PIN) and file a completely paperless tax return. Irs forms publications For more information, see Does My Return Have To Be on Paper , later. Irs forms publications Change of address. Irs forms publications  If you change your address, you should notify the IRS. Irs forms publications You can use Form 8822 to notify the IRS of the change. Irs forms publications See Change of Address , later, under What Happens After I File. Irs forms publications Enter your social security number. Irs forms publications  You must enter your social security number (SSN) in the spaces provided on your tax return. Irs forms publications If you file a joint return, enter the SSNs in the same order as the names. Irs forms publications Direct deposit of refund. Irs forms publications  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 forms publications See Direct Deposit under Refunds, later. Irs forms publications If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Irs forms publications Pay online or by phone. Irs forms publications  If you owe additional tax, you may be able to pay online or by phone. Irs forms publications See How To Pay , later. Irs forms publications Installment agreement. Irs forms publications  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Irs forms publications See Installment Agreement , later, under Amount You Owe. Irs forms publications You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Irs forms publications Automatic 6-month extension. Irs forms publications  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 forms publications S. Irs forms publications Individual Income Tax Return. Irs forms publications See Automatic Extension , later. Irs forms publications Service in combat zone. Irs forms publications  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 forms publications See Individuals Serving in Combat Zone , later, under When Do I Have To File. Irs forms publications Adoption taxpayer identification number. Irs forms publications  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 forms publications For more information, see Social Security Number (SSN) , later. Irs forms publications Taxpayer identification number for aliens. Irs forms publications  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 forms publications For more information, see Social Security Number (SSN) , later. Irs forms publications Frivolous tax submissions. Irs forms publications  The IRS has published a list of positions that are identified as frivolous. Irs forms publications The penalty for filing a frivolous tax return is $5,000. Irs forms publications Also, the $5,000 penalty will apply to other specified frivolous submissions. Irs forms publications For more information, see Civil Penalties , later. Irs forms publications Introduction This chapter discusses the following topics. Irs forms publications Whether you have to file a return. Irs forms publications Which form to use. Irs forms publications How to file electronically. Irs forms publications When, how, and where to file your return. Irs forms publications What happens if you pay too little or too much tax. Irs forms publications What records you should keep and how long you should keep them. Irs forms publications How you can change a return you have already filed. Irs forms publications 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 forms publications Individuals in general. Irs forms publications (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Irs forms publications S. Irs forms publications citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Irs forms publications S. Irs forms publications possessions. Irs forms publications ) Dependents. Irs forms publications Certain children under age 19 or full-time students. Irs forms publications Self-employed persons. Irs forms publications Aliens. Irs forms publications The filing requirements for each category are explained in this chapter. Irs forms publications The filing requirements apply even if you do not owe tax. Irs forms publications Even if you do not have to file a return, it may be to your advantage to do so. Irs forms publications See Who Should File, later. Irs forms publications 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 forms publications 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 forms publications Individuals—In General If you are a U. Irs forms publications S. Irs forms publications citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Irs forms publications To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Irs forms publications Even if no table shows that you must file, you may need to file to get money back. Irs forms publications (See Who Should File , later. Irs forms publications ) Gross income. Irs forms publications   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Irs forms publications 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 forms publications 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 forms publications 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 forms publications   Common types of income are discussed in Part Two of this publication. Irs forms publications Community income. Irs forms publications   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 forms publications This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Irs forms publications See Publication 555, Community Property, for more information. Irs forms publications Nevada, Washington, and California domestic partners. Irs forms publications   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 forms publications See Publication 555. Irs forms publications Self-employed individuals. Irs forms publications   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 forms publications See Self-Employed Persons , later, for more information about your filing requirements. Irs forms publications    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Irs forms publications Filing status. Irs forms publications   Your filing status depends on whether you are single or married and on your family situation. Irs forms publications Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Irs forms publications See chapter 2 for an explanation of each filing status. Irs forms publications Age. Irs forms publications   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 forms publications See Table 1-1. Irs forms publications You are considered 65 on the day before your 65th birthday. Irs forms publications For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Irs forms publications Table 1-1. Irs forms publications 2013 Filing Requirements for Most Taxpayers IF your filing status is. Irs forms publications . Irs forms publications . Irs forms publications AND at the end of 2013 you  were. Irs forms publications . Irs forms publications . Irs forms publications * THEN file a return if  your gross income  was at least. Irs forms publications . Irs forms publications . Irs forms publications ** 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 forms publications ** 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 forms publications 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 forms publications 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 forms publications Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Irs forms publications Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Irs forms publications 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 forms publications *** 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 forms publications 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 forms publications You are the surviving spouse, executor, administrator, or legal representative. Irs forms publications The decedent met the filing requirements at the date of death. Irs forms publications For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Irs forms publications U. Irs forms publications S. Irs forms publications 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 forms publications For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Irs forms publications S. Irs forms publications Citizens and Resident Aliens Abroad. Irs forms publications It is available online and at most U. Irs forms publications S. Irs forms publications embassies and consulates. Irs forms publications See How To Get Tax Help in the back of this publication. Irs forms publications Residents of Puerto Rico If you are a U. Irs forms publications S. Irs forms publications citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Irs forms publications S. Irs forms publications income tax return for any year in which you meet the income requirements. Irs forms publications This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Irs forms publications If you are a bona fide resident of Puerto Rico for the entire year, your U. Irs forms publications S. Irs forms publications gross income does not include income from sources within Puerto Rico. Irs forms publications It does, however, include any income you received for your services as an employee of the United States or a U. Irs forms publications S. Irs forms publications agency. Irs forms publications If you receive income from Puerto Rican sources that is not subject to U. Irs forms publications S. Irs forms publications tax, you must reduce your standard deduction. Irs forms publications As a result, the amount of income you must have before you are required to file a U. Irs forms publications S. Irs forms publications income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Irs forms publications For more information, see Publication 570, Tax Guide for Individuals With Income From U. Irs forms publications S. Irs forms publications Possessions. Irs forms publications Individuals With Income From U. Irs forms publications S. Irs forms publications Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Irs forms publications S. Irs forms publications Virgin Islands, special rules may apply when determining whether you must file a U. Irs forms publications S. Irs forms publications federal income tax return. Irs forms publications In addition, you may have to file a return with the individual island government. Irs forms publications See Publication 570 for more information. Irs forms publications 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 forms publications You also must file if your situation is described in Table 1-3. Irs forms publications Responsibility of parent. Irs forms publications   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Irs forms publications 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 forms publications 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 forms publications ” Child's earnings. Irs forms publications   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Irs forms publications 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 forms publications But if the child does not pay the tax due on this income, the parent is liable for the tax. Irs forms publications 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 forms publications If this election is made, the child does not have to file a return. Irs forms publications See Parent's Election To Report Child's Interest and Dividends in chapter 31. Irs forms publications 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 forms publications 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 forms publications 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 forms publications 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 forms publications 28 or more. Irs forms publications (See Table 1-3. Irs forms publications ) Use Schedule SE (Form 1040) to figure your self-employment tax. Irs forms publications Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Irs forms publications For more information about this tax, see Publication 334, Tax Guide for Small Business. Irs forms publications Employees of foreign governments or international organizations. Irs forms publications   If you are a U. Irs forms publications S. Irs forms publications 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 forms publications Ministers. Irs forms publications   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 forms publications This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Irs forms publications For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs forms publications Table 1-2. Irs forms publications 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Irs forms publications If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Irs forms publications (See Table 1-3 for other situations when you must file. Irs forms publications ) In this table, earned income includes salaries, wages, tips, and professional fees. Irs forms publications It also includes taxable scholarship and fellowship grants. Irs forms publications (See Scholarships and fellowships in chapter 12. Irs forms publications ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Irs forms publications It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Irs forms publications Gross income is the total of your earned and unearned income. Irs forms publications   Single dependents—Were you either age 65 or older or blind? □ No. Irs forms publications You must file a return if any of the following apply. Irs forms publications     • Your unearned income was more than $1,000. Irs forms publications     • Your earned income was more than $6,100. Irs forms publications     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs forms publications □ Yes. Irs forms publications You must file a return if any of the following apply. Irs forms publications     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Irs forms publications     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Irs forms publications     • 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 forms publications Married dependents—Were you either age 65 or older or blind? □ No. Irs forms publications You must file a return if any of the following apply. Irs forms publications     • Your unearned income was more than $1,000. Irs forms publications     • Your earned income was more than $6,100. Irs forms publications     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs forms publications     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Irs forms publications □ Yes. Irs forms publications You must file a return if any of the following apply. Irs forms publications     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Irs forms publications     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Irs forms publications     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Irs forms publications     • 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 forms publications Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Irs forms publications The rules used to determine your alien status are discussed in Publication 519, U. Irs forms publications S. Irs forms publications Tax Guide for Aliens. Irs forms publications Resident alien. Irs forms publications   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 forms publications S. Irs forms publications citizens. Irs forms publications Use the forms discussed in this publication. Irs forms publications Nonresident alien. Irs forms publications   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Irs forms publications S. Irs forms publications citizens and resident aliens. Irs forms publications See Publication 519 to find out if U. Irs forms publications S. Irs forms publications income tax laws apply to you and which forms you should file. Irs forms publications Dual-status taxpayer. Irs forms publications   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 forms publications Different rules apply for each part of the year. Irs forms publications For information on dual-status taxpayers, see Publication 519. Irs forms publications Table 1-3. Irs forms publications 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 forms publications 1. Irs forms publications   You owe any special taxes, including any of the following. Irs forms publications   a. Irs forms publications Alternative minimum tax. Irs forms publications   b. Irs forms publications Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Irs forms publications But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Irs forms publications   c. Irs forms publications Household employment taxes. Irs forms publications But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Irs forms publications   d. Irs forms publications 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 forms publications   e. Irs forms publications Recapture of first-time homebuyer credit. Irs forms publications   f. Irs forms publications 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 forms publications   g. Irs forms publications Recapture taxes. Irs forms publications 2. Irs forms publications   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Irs forms publications 3. Irs forms publications   You had net earnings from self-employment of at least $400. Irs forms publications 4. Irs forms publications   You had wages of $108. Irs forms publications 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Irs forms publications 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 forms publications You had federal income tax withheld or made estimated tax payments. Irs forms publications You qualify for the earned income credit. Irs forms publications See chapter 36 for more information. Irs forms publications You qualify for the additional child tax credit. Irs forms publications See chapter 34 for more information. Irs forms publications You qualify for the health coverage tax credit. Irs forms publications See chapter 37 for more information. Irs forms publications You qualify for the American opportunity credit. Irs forms publications See chapter 35 for more information. Irs forms publications You qualify for the credit for federal tax on fuels. Irs forms publications See chapter 37 for more information. Irs forms publications Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Irs forms publications (But also see Does My Return Have To Be on Paper , later. Irs forms publications ) See the discussion under Form 1040 for when you must use that form. Irs forms publications Form 1040EZ Form 1040EZ is the simplest form to use. Irs forms publications You can use Form 1040EZ if all of the following apply. Irs forms publications    Your filing status is single or married filing jointly. Irs forms publications If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Irs forms publications You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Irs forms publications If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Irs forms publications You do not claim any dependents. Irs forms publications Your taxable income is less than $100,000. Irs forms publications 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 forms publications You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Irs forms publications You do not claim any credits other than the earned income credit. Irs forms publications You do not owe any household employment taxes on wages you paid to a household employee. Irs forms publications If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Irs forms publications You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Irs forms publications   You must meet all of these requirements to use Form 1040EZ. Irs forms publications If you do not, you must use Form 1040A or Form 1040. Irs forms publications Figuring tax. Irs forms publications   On Form 1040EZ, you can use only the tax table to figure your income tax. Irs forms publications You cannot use Form 1040EZ to report any other tax. Irs forms publications Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Irs forms publications You can use Form 1040A if all of the following apply. Irs forms publications    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 forms publications 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 forms publications You must use Form 1040. Irs forms publications Your taxable income is less than $100,000. Irs forms publications Your adjustments to income are for only the following items. Irs forms publications Educator expenses. Irs forms publications IRA deduction. Irs forms publications Student loan interest deduction. Irs forms publications Tuition and fees. Irs forms publications You do not itemize your deductions. Irs forms publications You claim only the following tax credits. Irs forms publications The credit for child and dependent care expenses. Irs forms publications (See chapter 32. Irs forms publications ) The credit for the elderly or the disabled. Irs forms publications (See chapter 33. Irs forms publications ) The education credits. Irs forms publications (See chapter 35. Irs forms publications ) The retirement savings contribution credit. Irs forms publications (See chapter 37. Irs forms publications ) The child tax credit. Irs forms publications (See chapter 34. Irs forms publications ) The earned income credit. Irs forms publications (See chapter 36. Irs forms publications ) The additional child tax credit. Irs forms publications (See chapter 34. Irs forms publications ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Irs forms publications (See Publication 525, Taxable and Nontaxable Income. Irs forms publications )   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 forms publications   You must meet all these requirements to use Form 1040A. Irs forms publications If you do not, you must use Form 1040. Irs forms publications Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Irs forms publications You can use Form 1040 to report all types of income, deductions, and credits. Irs forms publications 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 forms publications You must use Form 1040 if any of the following apply. Irs forms publications    Your taxable income is $100,000 or more. Irs forms publications You itemize your deductions on Schedule A. Irs forms publications 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 forms publications You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Irs forms publications 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 forms publications You received $20 or more in tips in any 1 month and did not report all of them to your employer. Irs forms publications (See chapter 6. Irs forms publications ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Irs forms publications You claim any credits other than the credits listed earlier under Form 1040A. Irs forms publications You owe the excise tax on insider stock compensation from an expatriated corporation. Irs forms publications Your Form W-2 shows an amount in box 12 with a code Z. Irs forms publications You had a qualified health savings account funding distribution from your IRA. Irs forms publications You are an employee and your employer did not withhold social security and Medicare tax. Irs forms publications You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Irs forms publications You are a debtor in a bankruptcy case filed after October 16, 2005. Irs forms publications You must repay the first-time homebuyer credit. Irs forms publications You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Irs forms publications Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Irs forms publications If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Irs forms publications See your tax return instructions for details. Irs forms publications If you do not qualify for Free File, then you should check out IRS. Irs forms publications gov for low-cost e-file options or Free File Fillable Forms. Irs forms publications IRS e-file Table 1-4 lists the benefits of IRS e-file. Irs forms publications IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Irs forms publications As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Irs forms publications However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Irs forms publications Using e-file does not affect your chances of an IRS examination of your return. Irs forms publications Free File Fillable Forms. Irs forms publications   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Irs forms publications 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 forms publications gov, and Apply only to a federal tax return. Irs forms publications Electronic return signatures. Irs forms publications   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Irs forms publications If you are filing online, you must use a Self-Select PIN. Irs forms publications If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Irs forms publications Self-Select PIN. Irs forms publications   The Self-Select PIN method allows you to create your own PIN. Irs forms publications 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 forms publications   A PIN is any combination of five digits you choose except five zeros. Irs forms publications If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Irs forms publications   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 forms publications Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Irs forms publications AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Irs forms publications If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Irs forms publications Visit us at IRS. Irs forms publications 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 forms publications (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Irs forms publications The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Irs forms publications ) You will also be prompted to enter your date of birth. Irs forms publications Table 1-4. Irs forms publications Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Irs forms publications • Free File is available in English and Spanish. Irs forms publications • Free File is available online 24 hours a day, 7 days a week. Irs forms publications • Get your refund faster by e-filing using Direct Deposit. Irs forms publications • Sign electronically with a secure self-selected PIN and file a completely paperless return. Irs forms publications • Receive an acknowledgement that your return was received and accepted. Irs forms publications • 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 forms publications You can also file a return early and pay the amount you owe by the due date of your return. Irs forms publications • Save time by preparing and e-filing federal and state returns together. Irs forms publications • IRS computers quickly and automatically check for errors or other missing information. Irs forms publications • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Irs forms publications You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Irs forms publications If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Irs forms publications This can be found at IRS. Irs forms publications gov. Irs forms publications Click on Request an Electronic Filing PIN. Irs forms publications Or you can call 1-866-704-7388. Irs forms publications Practitioner PIN. Irs forms publications   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Irs forms publications The practitioner can provide you with details. Irs forms publications Form 8453. Irs forms publications   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Irs forms publications For details, see Form 8453. Irs forms publications For more details, visit www. Irs forms publications irs. Irs forms publications gov/efile and click on “ Individuals. Irs forms publications ” Identity Protection PIN. Irs forms publications   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 forms publications If the IRS has not given you this type of number, leave these spaces blank. Irs forms publications For more information, see the Instructions for Form 1040A or Form 1040. Irs forms publications Power of attorney. Irs forms publications   If an agent is signing your return for you, a power of attorney (POA) must be filed. Irs forms publications Attach the POA to Form 8453 and file it using that form's instructions. Irs forms publications See Signatures , later, for more information on POAs. Irs forms publications State returns. Irs forms publications   In most states, you can file an electronic state return simultaneously with your federal return. Irs forms publications For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Irs forms publications irs. Irs forms publications gov/efile. Irs forms publications Refunds. Irs forms publications   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 forms publications With e-file, your refund will be issued faster than if you filed on paper. Irs forms publications   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 forms publications See Offset against debts under Refunds, later. Irs forms publications Refund inquiries. Irs forms publications   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Irs forms publications See Refund Information , later. Irs forms publications Amount you owe. Irs forms publications   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Irs forms publications See How To Pay , later, for information on how to pay the amount you owe. Irs forms publications Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Irs forms publications A computer with Internet access and tax preparation software are all you need. Irs forms publications Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Irs forms publications IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Irs forms publications For information, visit www. Irs forms publications irs. Irs forms publications gov/efile. Irs forms publications Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Irs forms publications Others offer it for a fee. Irs forms publications Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Irs forms publications Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs forms publications 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 forms publications 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 forms publications To find a site near you, call 1-800-906-9887. Irs forms publications Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs forms publications aarp. Irs forms publications org/taxaide or call 1-888-227-7669. Irs forms publications For more information on these programs, go to IRS. Irs forms publications gov and enter keyword “VITA” in the search box. Irs forms publications Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Irs forms publications 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 forms publications Note. Irs forms publications Tax professionals may charge a fee for IRS e-file. Irs forms publications Fees can vary depending on the professional and the specific services rendered. Irs forms publications 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 forms publications 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 forms publications Table 1-5. Irs forms publications When To File Your 2013 Return For U. Irs forms publications S. Irs forms publications citizens and residents who file returns on a calendar year. Irs forms publications   For Most Taxpayers For Certain Taxpayers Outside the U. Irs forms publications S. Irs forms publications 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 forms publications When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Irs forms publications —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Irs forms publications Filing paper returns on time. Irs forms publications   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 forms publications If you send your return by registered mail, the date of the registration is the postmark date. Irs forms publications The registration is evidence that the return was delivered. Irs forms publications 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 forms publications The postmarked certified mail receipt is evidence that the return was delivered. Irs forms publications Private delivery services. Irs forms publications   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 forms publications The private delivery service can tell you how to get written proof of this date. Irs forms publications   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs forms publications gov and enter “private delivery service” in the search box. Irs forms publications   The following are designated private delivery services. Irs forms publications DHL Express (DHL): Same Day Service. Irs forms publications Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs forms publications United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs forms publications M. Irs forms publications , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs forms publications Filing electronic returns on time. Irs forms publications   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 forms publications 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 forms publications   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 forms publications The date and time in your time zone controls whether your electronically filed return is timely. Irs forms publications Filing late. Irs forms publications   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Irs forms publications For more information, see Penalties , later. Irs forms publications Also see Interest under Amount You Owe. Irs forms publications   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 forms publications Nonresident alien. Irs forms publications    If you are a nonresident alien and earn wages subject to U. Irs forms publications S. Irs forms publications income tax withholding, your 2013 U. Irs forms publications S. Irs forms publications 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 forms publications   If you do not earn wages subject to U. Irs forms publications S. Irs forms publications 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 forms publications See Publication 519 for more filing information. Irs forms publications Filing for a decedent. Irs forms publications   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 forms publications See Publication 559. Irs forms publications Extensions of Time To File You may be able to get an extension of time to file your return. Irs forms publications 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 forms publications 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 forms publications Example. Irs forms publications If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Irs forms publications If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Irs forms publications You may also be charged penalties, discussed later. Irs forms publications How to get the automatic extension. Irs forms publications   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Irs forms publications E-file options. Irs forms publications   There are two ways you can use e-file to get an extension of time to file. Irs forms publications Complete Form 4868, Application for Automatic Extension of Time To File U. Irs forms publications S. Irs forms publications Individual Income Tax Return, to use as a worksheet. Irs forms publications If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Irs forms publications If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Irs forms publications E-file using your personal computer or a tax professional. Irs forms publications    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Irs forms publications You will need to provide certain information from your tax return for 2012. Irs forms publications 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 forms publications E-file and pay by credit or debit card or by direct transfer from your bank account. Irs forms publications   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 forms publications You can do this by phone or over the Internet. Irs forms publications You do not file Form 4868. Irs forms publications See Pay online , under How To Pay, later in this chapter. Irs forms publications Filing a paper Form 4868. Irs forms publications   You can get an extension of time to file by filing a paper Form 4868. Irs forms publications Mail it to the address shown in the form instructions. Irs forms publications   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Irs forms publications ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Irs forms publications When to file. Irs forms publications   You must request the automatic extension by the due date for your return. Irs forms publications You can file your return any time before the 6-month extension period ends. Irs forms publications When you file your return. Irs forms publications   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs forms publications 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 forms publications Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Irs forms publications 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 forms publications S. Irs forms publications 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 forms publications 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 forms publications 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 forms publications See Individuals Serving in Combat Zone , later, for special rules that apply to you. Irs forms publications Married taxpayers. Irs forms publications   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs forms publications If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs forms publications How to get the extension. Irs forms publications   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs forms publications (See the situations listed under (2), earlier. Irs forms publications ) Extensions beyond 2 months. Irs forms publications   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 forms publications File Form 4868 and check the box on line 8. Irs forms publications No further extension. Irs forms publications   An extension of more than 6 months will generally not be granted. Irs forms publications However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Irs forms publications For more information, see When To File and Pay in Publication 54. Irs forms publications 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 forms publications 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 forms publications Combat zone. Irs forms publications   For purposes of the automatic extension, the term “combat zone” includes the following areas. Irs forms publications The Arabian peninsula area, effective January 17, 1991. Irs forms publications The Kosovo area, effective March 24, 1999. Irs forms publications Afghanistan area, effective September 19, 2001. Irs forms publications   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Irs forms publications The publication also has information about other tax benefits available to military personnel serving in a combat zone. Irs forms publications Extension period. Irs forms publications   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 forms publications   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 forms publications For example, you have 3½ months (January 1 – April 15) to file your tax return. Irs forms publications 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 forms publications See Extension of Deadlines in Publication 3 for more information. Irs forms publications   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 forms publications 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 forms publications It also explains how to complete certain sections of the form. Irs forms publications You may find Table 1-6 helpful when you prepare your paper return. Irs forms publications Table 1-6. Irs forms publications Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Irs forms publications 2 — Get the forms, schedules, and publications you need. Irs forms publications 3 — Fill in your return. Irs forms publications 4 — Check your return to make sure it is correct. Irs forms publications 5 — Sign and date your return. Irs forms publications 6 — Attach all required forms and schedules. Irs forms publications Electronic returns. Irs forms publications   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Irs forms publications Substitute tax forms. Irs forms publications   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 forms publications Form W-2. Irs forms publications   If you were an employee, you should receive Form W-2 from your employer. Irs forms publications You will need the information from this form to prepare your return. Irs forms publications See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Irs forms publications   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Irs forms publications If it is mailed, you should allow adequate time to receive it before contacting your employer. Irs forms publications If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Irs forms publications When you request IRS help, be prepared to provide the following information. Irs forms publications Your name, address (including ZIP code), and phone number. Irs forms publications Your SSN. Irs forms publications Your dates of employment. Irs forms publications Your employer's name, address (including ZIP code), and phone number. Irs forms publications Form 1099. Irs forms publications   If you received certain types of income, you may receive a Form 1099. Irs forms publications 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 forms publications If it is mailed, you should allow adequate time to receive it before contacting the payer. Irs forms publications 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 forms publications When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Irs forms publications A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Irs forms publications You must account for your income and expenses in a way that clearly shows your taxable income. Irs forms publications The way you do this is called an accounting method. Irs forms publications This section explains which accounting periods and methods you can use. Irs forms publications Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Irs forms publications If you do not use a calendar year, your accounting period is a fiscal year. Irs forms publications A regular fiscal year is a 12-month period that ends on the last day of any month except December. Irs forms publications A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Irs forms publications You choose your accounting period (tax year) when you file your first income tax return. Irs forms publications It cannot be longer than 12 months. Irs forms publications More information. Irs forms publications   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Irs forms publications Accounting Methods Your accounting method is the way you account for your income and expenses. Irs forms publications Most taxpayers use either the cash method or an accrual method. Irs forms publications You choose a method when you file your first income tax return. Irs forms publications If you want to change your accounting method after that, you generally must get IRS approval. Irs forms publications Cash method. Irs forms publications   If you use this method, report all items of income in the year in which you actually or constructively receive them. Irs forms publications Generally, you deduct all expenses in the year you actually pay them. Irs forms publications This is the method most individual taxpayers use. Irs forms publications Constructive receipt. Irs forms publications   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 forms publications You do not need to have physical possession of it. Irs forms publications 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 forms publications Garnisheed wages. Irs forms publications   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 forms publications You must include these wages in income for the year you would have received them. Irs forms publications Debts paid for you. Irs forms publications   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 forms publications See Canceled Debts in chapter 12 for more information. Irs forms publications Payment to third party. Irs forms publications   If a third party is paid income from property you own, you have constructively received the income. Irs forms publications It is the same as if you had actually received the income and paid it to the third party. Irs forms publications Payment to an agent. Irs forms publications   Income an agent receives for you is income you constructively received in the year the agent receives it. Irs forms publications 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 forms publications Check received or available. Irs forms publications   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 forms publications A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Irs forms publications 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 forms publications 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 forms publications No constructive receipt. Irs forms publications   There may be facts to show that you did not constructively receive income. Irs forms publications Example. Irs forms publications 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 forms publications Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Irs forms publications Accrual method. Irs forms publications   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Irs forms publications You generally deduct your expenses when you incur them, rather than when you pay them. Irs forms publications Income paid in advance. Irs forms publications   An advance payment of income is generally included in gross income in the year you receive it. Irs forms publications Your method of accounting does not matter as long as the income is available to you. Irs forms publications An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Irs forms publications   A limited deferral until the next tax year may be allowed for certain advance payments. Irs forms publications See Publication 538 for specific information. Irs forms publications Additional information. Irs forms publications   For more information on accounting methods, including how to change your accounting method, see Publication 538. Irs forms publications Social Security Number (SSN) You must enter your SSN on your return. Irs forms publications If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Irs forms publications If you are filing a joint return, include the SSNs in the same order as the names. Irs forms publications Use this same order in submitting other forms and documents to the IRS. Irs forms publications Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Irs forms publications 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 forms publications 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 forms publications If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Irs forms publications Name change. Irs forms publications   If you changed your name because of marriage, divorce, etc. Irs forms publications , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Irs forms publications This prevents delays in processing your return and issuing refunds. Irs forms publications It also safeguards your future social security benefits. Irs forms publications Dependent's SSN. Irs forms publications   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Irs forms publications This requirement applies to all dependents (not just your children) claimed on your tax return. Irs forms publications Exception. Irs forms publications    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 forms publications The document must show that the child was born alive. Irs forms publications No SSN. Irs forms publications   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 forms publications It usually takes about 2 weeks to get an SSN. Irs forms publications If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Irs forms publications   If you are a U. Irs forms publications S. Irs forms publications citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Irs forms publications 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 forms publications   Form SS-5 is available at any SSA office, on the Internet at www. Irs forms publications socialsecurity. Irs forms publications gov, or by calling 1-800-772-1213. Irs forms publications If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Irs forms publications   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 forms publications   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 forms publications Adoption taxpayer identification number (ATIN). Irs forms publications   If you are in the process of adopting a child who is a U. Irs forms publications S. Irs forms publications 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 forms publications    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Irs forms publications S. Irs forms publications Adoptions, with the IRS to get an ATIN if all of the following are true. Irs forms publications You have a child living with you who was placed in your home for legal adoption. Irs forms publications 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 forms publications You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Irs forms publications You are eligible to claim the child as a dependent on your tax return. Irs forms publications After the adoption is final, you must apply for an SSN for the child. Irs forms publications You cannot continue using the ATIN. Irs forms publications   See Form W-7A for more information. Irs forms publications Nonresident alien spouse. Irs forms publications   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 forms publications If your spouse is not eligible for an SSN, see the following discussion on ITINs. Irs forms publications Individual taxpayer identification number (ITIN). Irs forms publications   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 forms publications This also applies to an alien spouse or dependent. Irs forms publications To apply for an ITIN, file Form W-7 with the IRS. Irs forms publications It usually takes about 6 to 10 weeks to get an ITIN. Irs forms publications Enter the ITIN on your tax return wherever an SSN is requested. Irs forms publications    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 forms publications See the Form W-7 instructions for how and where to file. Irs forms publications 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 forms publications ITIN for tax use only. Irs forms publications   An ITIN is for tax use only. Irs forms publications 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 forms publications S. Irs forms publications law. Irs forms publications Penalty for not providing social security number. Irs forms publications   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 forms publications See the discussion on Penalties , later, for more information. Irs forms publications SSN on correspondence. Irs forms publications   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 forms publications Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Irs forms publications Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Irs forms publications If you want $3 to go to this fund, check the box. Irs forms publications If you are filing a joint return, your spouse can also have $3 go to the fund. Irs forms publications If you check a box, your tax or refund will not change. Irs forms publications Computations The following information may be useful in making the return easier to complete. Irs forms publications Rounding off dollars. Irs forms publications   You can round off cents to whole dollars on your return and schedules. Irs forms publications If you do round to whole dollars, you must round all amounts. Irs forms publications To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Irs forms publications For example, $1. Irs forms publications 39 becomes $1 and $2. Irs forms publications 50 becomes $3. Irs forms publications   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 forms publications Example. Irs forms publications You receive two Forms W-2: one showing wages of $5,000. Irs forms publications 55 and one showing wages of $18,500. Irs forms publications 73. Irs forms publications On Form 1040, line 7, you would enter $23,501 ($5,000. Irs forms publications 55 + $18,500. Irs forms publications 73 = $23,501. Irs forms publications 28), not $23,502 ($5,001 + $18,501). Irs forms publications Equal amounts. Irs forms publications   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Irs forms publications Example. Irs forms publications Line 1 is $500. Irs forms publications Line 3 is $500. Irs forms publications Line 5 asks you to enter the smaller of line 1 or 3. Irs forms publications Enter $500 on line 5. Irs forms publications Negative amounts. Irs forms publications   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 forms publications To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Irs forms publications 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 forms publications You may be able to file a paperless return using IRS e-file. Irs forms publications There's nothing to attach or mail, not even your Forms W-2. Irs forms publications See Does My Return Have To Be on Paper, earlier. Irs forms publications Form W-2. Irs forms publications   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Irs forms publications You should have a Form W-2 from each employer. Irs forms publications 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 forms publications Attach it to the front page of your paper return, not to any attachments. Irs forms publications For more information, see Form W-2 in chapter 4. Irs forms publications   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Irs forms publications , 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 forms publications Form 1040EZ. Irs forms publications   There are no additional schedules to file with Form 1040EZ. Irs forms publications Form 1040A. Irs forms publications   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 forms publications Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs forms publications Do not attach items unless required to do so. Irs forms publications Form 1040. Irs forms publications   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 forms publications Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Irs forms publications Do not attach items unless required to do so. Irs forms publications 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 forms publications 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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Irs forms publications 4. Irs forms publications   Filing U. Irs forms publications S. Irs forms publications Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. Irs forms publications S. Irs forms publications Tax ReturnU. Irs forms publications S. Irs forms publications Armed Forces. Irs forms publications Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. Irs forms publications S. Irs forms publications income tax return is required for your situation. Irs forms publications If a U. Irs forms publications S. Irs forms publications return is required, your next step is to see if you meet the filing requirements. Irs forms publications If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. Irs forms publications This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. Irs forms publications Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. Irs forms publications S. Irs forms publications income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. Irs forms publications If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. Irs forms publications S. Irs forms publications tax return, your filing requirement may be less than the amount in Table 4-1. Irs forms publications For details, see the information under Filing Requirement if Possession Income Is Excluded , later. Irs forms publications Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. Irs forms publications For more information, see the Form 1040 instructions. Irs forms publications Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. Irs forms publications S. Irs forms publications tax return, you must determine your adjusted filing requirement. Irs forms publications Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. Irs forms publications Personal exemption. Irs forms publications   When figuring your filing requirement, your personal exemption is allowed in full. Irs forms publications Do not reduce it for this purpose. Irs forms publications Do not include exemptions for your dependents. Irs forms publications Allowable standard deduction. Irs forms publications   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. Irs forms publications Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. Irs forms publications Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. Irs forms publications S. Irs forms publications income tax     Gross income from all sources (including excluded possession income)   Example. Irs forms publications Barbara Spruce, a U. Irs forms publications S. Irs forms publications citizen, is single, under 65, and a bona fide resident of American Samoa. Irs forms publications During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. Irs forms publications S. Irs forms publications income tax). Irs forms publications Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. Irs forms publications   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. Irs forms publications You must file a U. Irs forms publications S. Irs forms publications income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. Irs forms publications    1. Irs forms publications Enter the allowable standard deduction you figured earlier under Allowable standard deduction . Irs forms publications If your filing status is married filing separately, enter -0-   2. Irs forms publications Personal exemption. Irs forms publications If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. Irs forms publications Add lines 1 and 2. Irs forms publications You must file a U. Irs forms publications S. Irs forms publications income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. Irs forms publications 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. Irs forms publications . Irs forms publications . Irs forms publications AND at the end of 2013 you were*. Irs forms publications . Irs forms publications . Irs forms publications THEN file a return if your gross income** was at least. Irs forms publications . Irs forms publications . Irs forms publications 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 forms publications ** 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 (even if you can exclude part or all of it). Irs forms publications Do not include 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 is more than $25,000 ($32,000 if married filing jointly). Irs forms publications If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. Irs forms publications *** 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 forms publications Example 1. Irs forms publications James and Joan Thompson, one over 65, are U. Irs forms publications S. Irs forms publications citizens and bona fide residents of Puerto Rico during the entire tax year. Irs forms publications They file a joint income tax return. Irs forms publications During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. Irs forms publications S. Irs forms publications income tax). Irs forms publications Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. Irs forms publications S. Irs forms publications income tax return because their gross income subject to U. Irs forms publications S. Irs forms publications tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). Irs forms publications Example 2. Irs forms publications Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. Irs forms publications S. Irs forms publications income tax return because her gross income subject to U. Irs forms publications S. Irs forms publications tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). Irs forms publications If you must file a U. Irs forms publications S. Irs forms publications income tax return, you may be able to file a paperless return using IRS e-file. Irs forms publications See your form instructions or visit our website at IRS. Irs forms publications gov. Irs forms publications When To File If you file on a calendar year basis, the due date for filing your U. Irs forms publications S. Irs forms publications income tax return is April 15 following the end of your tax year. Irs forms publications If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. Irs forms publications If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. Irs forms publications For your 2013 tax return, the due date is April 15, 2014. Irs forms publications If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. Irs forms publications If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. Irs forms publications See your form instructions for a list of designated private delivery services. Irs forms publications Extension of Time To File You can get an extension of time to file your U. Irs forms publications S. Irs forms publications income tax return. Irs forms publications Special rules apply for those living outside the United States. Irs forms publications Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. Irs forms publications Example. Irs forms publications If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. Irs forms publications Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. Irs forms publications If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. Irs forms publications You may also be charged penalties (see the Instructions for Form 4868). Irs forms publications How to get the automatic extension. Irs forms publications   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. Irs forms publications E-file Form 4868 using your personal computer or a tax professional. Irs forms publications E-file and pay by credit or debit card. Irs forms publications Your payment must be at least $1. Irs forms publications You may pay by phone or over the Internet. Irs forms publications Do not file Form 4868. Irs forms publications File a paper Form 4868. Irs forms publications If you are a fiscal year taxpayer, you must file a paper Form 4868. Irs forms publications See Form 4868 for information on getting an extension using these options. Irs forms publications When to file. Irs forms publications   You must request the automatic extension by the due date for your return. Irs forms publications You can file your return any time before the 6-month extension period ends. Irs forms publications When you file your return. Irs forms publications   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Irs forms publications If you file Form 1040A, U. Irs forms publications S. Irs forms publications Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. Irs forms publications Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. Irs forms publications You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. Irs forms publications Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (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 forms publications S. Irs forms publications citizen or resident, and On the due date of your return: You are living outside of 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 forms publications However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. Irs forms publications If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Irs forms publications For more information, see Publication 3, Armed Forces' Tax Guide. Irs forms publications Married taxpayers. Irs forms publications   If you file a joint return, only one spouse has to qualify for this automatic extension. Irs forms publications However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Irs forms publications How to get the extension. Irs forms publications   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Irs forms publications (See the situations listed under (2), earlier. Irs forms publications ) Extension beyond 2 months. Irs forms publications   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. Irs forms publications File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). Irs forms publications Be sure to check the box on Form 4868, line 8, if appropriate. Irs forms publications   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Irs forms publications   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Irs forms publications Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. Irs forms publications Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. Irs forms publications If you are not including a check or a money order, send your U. Irs forms publications S. Irs forms publications tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. Irs forms publications S. Irs forms publications tax return and all attachments to:  Internal Revenue Service P. Irs forms publications O. Irs forms publications Box 1303 Charlotte, NC 28201-1303 USA Also send your U. Irs forms publications S. Irs forms publications return to these addresses if you are attaching Form 5074 or Form 8689. Irs forms publications If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. Irs forms publications Special Rules for Completing Your U. Irs forms publications S. Irs forms publications Tax Return If you are not excluding possession income from your U. Irs forms publications S. Irs forms publications tax return, follow the instructions for the specific forms you file. Irs forms publications However, you may not qualify to claim the earned income credit (EIC). Irs forms publications Earned income credit. Irs forms publications   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. Irs forms publications S. Irs forms publications tax return. Irs forms publications This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. Irs forms publications S. Irs forms publications Armed Forces. Irs forms publications U. Irs forms publications S. Irs forms publications Armed Forces. Irs forms publications   U. Irs forms publications S. Irs forms publications military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Irs forms publications Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Irs forms publications Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Irs forms publications Income from American Samoa or Puerto Rico excluded. Irs forms publications   You will not be allowed to take deductions and credits that apply to the excluded income. Irs forms publications The additional information you need follows. Irs forms publications Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. Irs forms publications S. Irs forms publications income tax return. Irs forms publications Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. Irs forms publications S. Irs forms publications tax return. Irs forms publications Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). Irs forms publications Figuring the deduction. Irs forms publications   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. Irs forms publications   Gross income subject to U. Irs forms publications S. Irs forms publications income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). Irs forms publications Moving expense deduction. Irs forms publications   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. Irs forms publications Likewise, the expenses of a move back to the United States are generally attributable to U. Irs forms publications S. Irs forms publications earned income. Irs forms publications   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. Irs forms publications S. Irs forms publications tax return. Irs forms publications For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. Irs forms publications   If you are claiming expenses for a move from a U. Irs forms publications S. Irs forms publications possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. Irs forms publications For purposes of deducting moving expenses, the possessions are considered part of the United States. Irs forms publications See Publication 521, Moving Expenses, for information about what expenses are deductible. Irs forms publications Self-employment tax deduction. Irs forms publications   Generally, if you are reporting self-employment income on your U. Irs forms publications S. Irs forms publications return, you can include the deductible part of your self-employment tax on Form 1040, line 27. Irs forms publications This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). Irs forms publications   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. Irs forms publications   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. Irs forms publications This would happen if, for instance, you have two businesses and only the income from one of them is excludable. Irs forms publications   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. Irs forms publications   Self-employment income subject to U. Irs forms publications S. Irs forms publications income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. Irs forms publications Include the deductible part of this amount on Form 1040, line 27. Irs forms publications Individual retirement arrangement (IRA) deduction. Irs forms publications   Do not take excluded income into account when figuring your deductible IRA contribution. Irs forms publications Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. Irs forms publications To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. Irs forms publications Then multiply your full standard deduction by the following fraction. Irs forms publications   Gross income subject to U. Irs forms publications S. Irs forms publications income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). Irs forms publications ” This calculation may not be the same as the one you used to determine if you need to file a U. Irs forms publications S. Irs forms publications tax return. Irs forms publications Itemized Deductions Most itemized deductions do not apply to a particular type of income. Irs forms publications However, itemized deductions can be divided into three categories. Irs forms publications Those that apply specifically to excluded income, such as employee business expenses, are not deductible. Irs forms publications Those that apply specifically to income subject to U. Irs forms publications S. Irs forms publications income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. Irs forms publications Those that do not apply to specific income must be allocated between your gross income subject to U. Irs forms publications S. Irs forms publications income tax and your total gross income from all sources. Irs forms publications The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. Irs forms publications Example. Irs forms publications In 2013, you and your spouse are both under 65 and U. Irs forms publications S. Irs forms publications citizens who are bona fide residents of Puerto Rico during the entire tax year. Irs forms publications You file a joint income tax return. Irs forms publications During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. Irs forms publications S. Irs forms publications gross income) and your spouse earned $60,000 from the U. Irs forms publications S. Irs forms publications Government. Irs forms publications You have $16,000 of itemized deductions that do not apply to any specific type of income. Irs forms publications These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). Irs forms publications You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. Irs forms publications   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. Irs forms publications Overall limitation on itemized deductions. Irs forms publications   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. Irs forms publications Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. Irs forms publications However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. Irs forms publications See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. Irs forms publications Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. Irs forms publications S. Irs forms publications tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. Irs forms publications However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. Irs forms publications S. Irs forms publications tax return. Irs forms publications The foreign tax credit is generally figured on Form 1116. Irs forms publications If you have income, such as U. Irs forms publications S. Irs forms publications Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. Irs forms publications You make this reduction for each separate income category. Irs forms publications To find the amount of this reduction, use the following formula for each income category. Irs forms publications Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. Irs forms publications For more information on the foreign tax credit, see Publication 514. Irs forms publications Example. Irs forms publications Jason and Lynn Reddy are U. Irs forms publications S. Irs forms publications citizens who were bona fide residents of Puerto Rico during all of 2013. Irs forms publications They file a joint tax return. Irs forms publications The following table shows their excludable and taxable income for U. Irs forms publications S. Irs forms publications federal income tax purposes. Irs forms publications   Taxable   Excludable Jason's wages from  U. Irs forms publications S. Irs forms publications Government $25,000     Lynn's wages from Puerto Rico  corp. Irs forms publications     $15,000 Dividend from Puerto Rico corp. Irs forms publications doing business in Puerto Rico     200 Dividend from U. Irs forms publications S. Irs forms publications  corp. Irs forms publications doing business  in U. Irs forms publications S. Irs forms publications * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. Irs forms publications   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. Irs forms publications They have gross income of $26,000 for U. Irs forms publications S. Irs forms publications tax purposes. Irs forms publications They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). Irs forms publications They figure their foreign tax credit on two Forms 1116, which they must attach to their U. Irs forms publications S. Irs forms publications return. Irs forms publications They fill out one Form 1116 for wages and one Form 1116 for the dividend. Irs forms publications Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. Irs forms publications   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. Irs forms publications Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. Irs forms publications A U. Irs forms publications S. Irs forms publications citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. Irs forms publications This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. Irs forms publications S. Irs forms publications income tax return must otherwise be filed). Irs forms publications Bona fide residents of the possessions discussed in this publication are considered U. Irs forms publications S. Irs forms publications residents for this purpose and are subject to the self-employment tax. Irs forms publications Forms to file. Irs forms publications   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. Irs forms publications If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. Irs forms publications If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. Irs forms publications If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. Irs forms publications Do not file forms 1040-SS or 1040-PR with Form 1040. Irs forms publications If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. Irs forms publications Chapter 11 Bankruptcy cases. Irs forms publications   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. Irs forms publications S. Irs forms publications Income Tax Return for Estates and Trusts) of the bankruptcy estate. Irs forms publications However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. Irs forms publications   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. Irs forms publications   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. Irs forms publications Additional Medicare Tax Beginning in 2013, a 0. Irs forms publications 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Irs forms publications Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Irs forms publications A self-employment loss should not be considered for purposes of this tax. Irs forms publications RRTA compensation should be separately compared to the threshold. Irs forms publications Your employer is responsible for withholding the 0. Irs forms publications 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. Irs forms publications You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. Irs forms publications There are no special rules for U. Irs forms publications S. Irs forms publications citizens and nonresident aliens living abroad for purposes of this provision. Irs forms publications Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. Irs forms publications For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. Irs forms publications irs. Irs forms publications gov and enter the following words in the search box: Additional Medicare Tax. Irs forms publications You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. Irs forms publications Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. Irs forms publications 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. Irs forms publications Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. Irs forms publications The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. Irs forms publications Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. Irs forms publications Forms to file. Irs forms publications   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. Irs forms publications For more information, see Form 8960 and its instructions. Irs forms publications Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. Irs forms publications This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. Irs forms publications In this situation, you may need to make estimated tax payments. Irs forms publications Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. Irs forms publications Include the Additional Medicare Tax and Net Investment Income Tax if applicable. Irs forms publications If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. Irs forms publications Or, you can make your payments electronically and not have to file any paper forms. Irs forms publications See the Form 1040-ES instructions for information on making payments. Irs forms publications Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. Irs forms publications American Samoa. Irs forms publications The Commonwealth of Puerto Rico. Irs forms publications The Commonwealth of the Northern Mariana Islands. Irs forms publications Guam. Irs forms publications The U. Irs forms publications S. Irs forms publications Virgin Islands. Irs forms publications These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. Irs forms publications Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. Irs forms publications How to make your request. Irs forms publications   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. Irs forms publications R. Irs forms publications B. Irs forms publications 900 available at www. Irs forms publications irs. Irs forms publications gov/pub/irs-irbs/irb06-49. Irs forms publications pdf. Irs forms publications    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Irs forms publications S. Irs forms publications competent authority assistance under tax treaties. Irs forms publications As noted, an update to Revenue Procedure 2006-23 will be published in the future. Irs forms publications   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. Irs forms publications It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. Irs forms publications You (or a person having authority to sign your federal return) must sign and date the request. Irs forms publications    Send your written request for U. Irs forms publications S. Irs forms publications assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. Irs forms publications W. Irs forms publications  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. Irs forms publications Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. Irs forms publications S. Irs forms publications tax paid on the income in question, you should file a claim on Form 1040X, Amended U. Irs forms publications S. Irs forms publications Individual Income Tax Return. Irs forms publications Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. Irs forms publications Attach a copy of the request to the form. Irs forms publications Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. Irs forms publications See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. Irs forms publications Prev  Up  Next   Home   More Online Publications