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Navy Federal

Navy federal 1. Navy federal   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. Navy federal 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. Navy federal   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. Navy federal See Publication 501 for more information. Navy federal Additional Medicare Tax. Navy federal  Beginning in 2013, a 0. Navy federal 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. Navy federal For more information, see the Instructions for Form 1040, line 60, and Form 8959. Navy federal Net Investment Income Tax. Navy federal  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Navy federal NIIT is a 3. Navy federal 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Navy federal For more information, see the Instructions for Form 1040, line 60, and Form 8960. Navy federal Refundable credit for prior year minimum tax. Navy federal  The refundable portion of the credit for prior year minimum tax is no longer available. Navy federal Who must file. Navy federal  Generally, the amount of income you can receive before you must file a return has been increased. Navy federal See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Navy federal Reminders File online. Navy federal  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Navy federal Create your own personal identification number (PIN) and file a completely paperless tax return. Navy federal For more information, see Does My Return Have To Be on Paper , later. Navy federal Change of address. Navy federal  If you change your address, you should notify the IRS. Navy federal You can use Form 8822 to notify the IRS of the change. Navy federal See Change of Address , later, under What Happens After I File. Navy federal Enter your social security number. Navy federal  You must enter your social security number (SSN) in the spaces provided on your tax return. Navy federal If you file a joint return, enter the SSNs in the same order as the names. Navy federal Direct deposit of refund. Navy federal  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. Navy federal See Direct Deposit under Refunds, later. Navy federal If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Navy federal Pay online or by phone. Navy federal  If you owe additional tax, you may be able to pay online or by phone. Navy federal See How To Pay , later. Navy federal Installment agreement. Navy federal  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Navy federal See Installment Agreement , later, under Amount You Owe. Navy federal You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Navy federal Automatic 6-month extension. Navy federal  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. Navy federal S. Navy federal Individual Income Tax Return. Navy federal See Automatic Extension , later. Navy federal Service in combat zone. Navy federal  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. Navy federal See Individuals Serving in Combat Zone , later, under When Do I Have To File. Navy federal Adoption taxpayer identification number. Navy federal  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). Navy federal For more information, see Social Security Number (SSN) , later. Navy federal Taxpayer identification number for aliens. Navy federal  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. Navy federal For more information, see Social Security Number (SSN) , later. Navy federal Frivolous tax submissions. Navy federal  The IRS has published a list of positions that are identified as frivolous. Navy federal The penalty for filing a frivolous tax return is $5,000. Navy federal Also, the $5,000 penalty will apply to other specified frivolous submissions. Navy federal For more information, see Civil Penalties , later. Navy federal Introduction This chapter discusses the following topics. Navy federal Whether you have to file a return. Navy federal Which form to use. Navy federal How to file electronically. Navy federal When, how, and where to file your return. Navy federal What happens if you pay too little or too much tax. Navy federal What records you should keep and how long you should keep them. Navy federal How you can change a return you have already filed. Navy federal 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. Navy federal Individuals in general. Navy federal (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Navy federal S. Navy federal citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Navy federal S. Navy federal possessions. Navy federal ) Dependents. Navy federal Certain children under age 19 or full-time students. Navy federal Self-employed persons. Navy federal Aliens. Navy federal The filing requirements for each category are explained in this chapter. Navy federal The filing requirements apply even if you do not owe tax. Navy federal Even if you do not have to file a return, it may be to your advantage to do so. Navy federal See Who Should File, later. Navy federal 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. Navy federal 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. Navy federal Individuals—In General If you are a U. Navy federal S. Navy federal citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Navy federal To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Navy federal Even if no table shows that you must file, you may need to file to get money back. Navy federal (See Who Should File , later. Navy federal ) Gross income. Navy federal   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Navy federal 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). Navy federal 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). Navy federal 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. Navy federal   Common types of income are discussed in Part Two of this publication. Navy federal Community income. Navy federal   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. Navy federal This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Navy federal See Publication 555, Community Property, for more information. Navy federal Nevada, Washington, and California domestic partners. Navy federal   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. Navy federal See Publication 555. Navy federal Self-employed individuals. Navy federal   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. Navy federal See Self-Employed Persons , later, for more information about your filing requirements. Navy federal    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Navy federal Filing status. Navy federal   Your filing status depends on whether you are single or married and on your family situation. Navy federal Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Navy federal See chapter 2 for an explanation of each filing status. Navy federal Age. Navy federal   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. Navy federal See Table 1-1. Navy federal You are considered 65 on the day before your 65th birthday. Navy federal For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Navy federal Table 1-1. Navy federal 2013 Filing Requirements for Most Taxpayers IF your filing status is. Navy federal . Navy federal . Navy federal AND at the end of 2013 you  were. Navy federal . Navy federal . Navy federal * THEN file a return if  your gross income  was at least. Navy federal . Navy federal . Navy federal ** 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. Navy federal ** 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). Navy federal 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). Navy federal 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. Navy federal Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Navy federal Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Navy federal 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. Navy federal *** 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. Navy federal 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. Navy federal You are the surviving spouse, executor, administrator, or legal representative. Navy federal The decedent met the filing requirements at the date of death. Navy federal For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Navy federal U. Navy federal S. Navy federal 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. Navy federal For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Navy federal S. Navy federal Citizens and Resident Aliens Abroad. Navy federal It is available online and at most U. Navy federal S. Navy federal embassies and consulates. Navy federal See How To Get Tax Help in the back of this publication. Navy federal Residents of Puerto Rico If you are a U. Navy federal S. Navy federal citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Navy federal S. Navy federal income tax return for any year in which you meet the income requirements. Navy federal This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Navy federal If you are a bona fide resident of Puerto Rico for the entire year, your U. Navy federal S. Navy federal gross income does not include income from sources within Puerto Rico. Navy federal It does, however, include any income you received for your services as an employee of the United States or a U. Navy federal S. Navy federal agency. Navy federal If you receive income from Puerto Rican sources that is not subject to U. Navy federal S. Navy federal tax, you must reduce your standard deduction. Navy federal As a result, the amount of income you must have before you are required to file a U. Navy federal S. Navy federal income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Navy federal For more information, see Publication 570, Tax Guide for Individuals With Income From U. Navy federal S. Navy federal Possessions. Navy federal Individuals With Income From U. Navy federal S. Navy federal Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Navy federal S. Navy federal Virgin Islands, special rules may apply when determining whether you must file a U. Navy federal S. Navy federal federal income tax return. Navy federal In addition, you may have to file a return with the individual island government. Navy federal See Publication 570 for more information. Navy federal 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. Navy federal You also must file if your situation is described in Table 1-3. Navy federal Responsibility of parent. Navy federal   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Navy federal 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. Navy federal 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. Navy federal ” Child's earnings. Navy federal   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Navy federal This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Navy federal But if the child does not pay the tax due on this income, the parent is liable for the tax. Navy federal 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. Navy federal If this election is made, the child does not have to file a return. Navy federal See Parent's Election To Report Child's Interest and Dividends in chapter 31. Navy federal 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. Navy federal 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. Navy federal 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). Navy federal 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. Navy federal 28 or more. Navy federal (See Table 1-3. Navy federal ) Use Schedule SE (Form 1040) to figure your self-employment tax. Navy federal Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Navy federal For more information about this tax, see Publication 334, Tax Guide for Small Business. Navy federal Employees of foreign governments or international organizations. Navy federal   If you are a U. Navy federal S. Navy federal 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. Navy federal Ministers. Navy federal   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. Navy federal This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Navy federal For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Navy federal Table 1-2. Navy federal 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Navy federal If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Navy federal (See Table 1-3 for other situations when you must file. Navy federal ) In this table, earned income includes salaries, wages, tips, and professional fees. Navy federal It also includes taxable scholarship and fellowship grants. Navy federal (See Scholarships and fellowships in chapter 12. Navy federal ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Navy federal It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Navy federal Gross income is the total of your earned and unearned income. Navy federal   Single dependents—Were you either age 65 or older or blind? □ No. Navy federal You must file a return if any of the following apply. Navy federal     • Your unearned income was more than $1,000. Navy federal     • Your earned income was more than $6,100. Navy federal     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Navy federal □ Yes. Navy federal You must file a return if any of the following apply. Navy federal     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Navy federal     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Navy federal     • 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). Navy federal Married dependents—Were you either age 65 or older or blind? □ No. Navy federal You must file a return if any of the following apply. Navy federal     • Your unearned income was more than $1,000. Navy federal     • Your earned income was more than $6,100. Navy federal     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Navy federal     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Navy federal □ Yes. Navy federal You must file a return if any of the following apply. Navy federal     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Navy federal     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Navy federal     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Navy federal     • 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). Navy federal Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Navy federal The rules used to determine your alien status are discussed in Publication 519, U. Navy federal S. Navy federal Tax Guide for Aliens. Navy federal Resident alien. Navy federal   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Navy federal S. Navy federal citizens. Navy federal Use the forms discussed in this publication. Navy federal Nonresident alien. Navy federal   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Navy federal S. Navy federal citizens and resident aliens. Navy federal See Publication 519 to find out if U. Navy federal S. Navy federal income tax laws apply to you and which forms you should file. Navy federal Dual-status taxpayer. Navy federal   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. Navy federal Different rules apply for each part of the year. Navy federal For information on dual-status taxpayers, see Publication 519. Navy federal Table 1-3. Navy federal Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Navy federal 1. Navy federal   You owe any special taxes, including any of the following. Navy federal   a. Navy federal Alternative minimum tax. Navy federal   b. Navy federal Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Navy federal But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Navy federal   c. Navy federal Household employment taxes. Navy federal But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Navy federal   d. Navy federal 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. Navy federal   e. Navy federal Recapture of first-time homebuyer credit. Navy federal   f. Navy federal 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. Navy federal   g. Navy federal Recapture taxes. Navy federal 2. Navy federal   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Navy federal 3. Navy federal   You had net earnings from self-employment of at least $400. Navy federal 4. Navy federal   You had wages of $108. Navy federal 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Navy federal 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. Navy federal You had federal income tax withheld or made estimated tax payments. Navy federal You qualify for the earned income credit. Navy federal See chapter 36 for more information. Navy federal You qualify for the additional child tax credit. Navy federal See chapter 34 for more information. Navy federal You qualify for the health coverage tax credit. Navy federal See chapter 37 for more information. Navy federal You qualify for the American opportunity credit. Navy federal See chapter 35 for more information. Navy federal You qualify for the credit for federal tax on fuels. Navy federal See chapter 37 for more information. Navy federal Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Navy federal (But also see Does My Return Have To Be on Paper , later. Navy federal ) See the discussion under Form 1040 for when you must use that form. Navy federal Form 1040EZ Form 1040EZ is the simplest form to use. Navy federal You can use Form 1040EZ if all of the following apply. Navy federal    Your filing status is single or married filing jointly. Navy federal If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Navy federal You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Navy federal If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Navy federal You do not claim any dependents. Navy federal Your taxable income is less than $100,000. Navy federal 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. Navy federal You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Navy federal You do not claim any credits other than the earned income credit. Navy federal You do not owe any household employment taxes on wages you paid to a household employee. Navy federal If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Navy federal You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Navy federal   You must meet all of these requirements to use Form 1040EZ. Navy federal If you do not, you must use Form 1040A or Form 1040. Navy federal Figuring tax. Navy federal   On Form 1040EZ, you can use only the tax table to figure your income tax. Navy federal You cannot use Form 1040EZ to report any other tax. Navy federal Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Navy federal You can use Form 1040A if all of the following apply. Navy federal    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. Navy federal 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. Navy federal You must use Form 1040. Navy federal Your taxable income is less than $100,000. Navy federal Your adjustments to income are for only the following items. Navy federal Educator expenses. Navy federal IRA deduction. Navy federal Student loan interest deduction. Navy federal Tuition and fees. Navy federal You do not itemize your deductions. Navy federal You claim only the following tax credits. Navy federal The credit for child and dependent care expenses. Navy federal (See chapter 32. Navy federal ) The credit for the elderly or the disabled. Navy federal (See chapter 33. Navy federal ) The education credits. Navy federal (See chapter 35. Navy federal ) The retirement savings contribution credit. Navy federal (See chapter 37. Navy federal ) The child tax credit. Navy federal (See chapter 34. Navy federal ) The earned income credit. Navy federal (See chapter 36. Navy federal ) The additional child tax credit. Navy federal (See chapter 34. Navy federal ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Navy federal (See Publication 525, Taxable and Nontaxable Income. Navy federal )   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. Navy federal   You must meet all these requirements to use Form 1040A. Navy federal If you do not, you must use Form 1040. Navy federal Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Navy federal You can use Form 1040 to report all types of income, deductions, and credits. Navy federal 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. Navy federal You must use Form 1040 if any of the following apply. Navy federal    Your taxable income is $100,000 or more. Navy federal You itemize your deductions on Schedule A. Navy federal 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. Navy federal You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Navy federal 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). Navy federal You received $20 or more in tips in any 1 month and did not report all of them to your employer. Navy federal (See chapter 6. Navy federal ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Navy federal You claim any credits other than the credits listed earlier under Form 1040A. Navy federal You owe the excise tax on insider stock compensation from an expatriated corporation. Navy federal Your Form W-2 shows an amount in box 12 with a code Z. Navy federal You had a qualified health savings account funding distribution from your IRA. Navy federal You are an employee and your employer did not withhold social security and Medicare tax. Navy federal You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Navy federal You are a debtor in a bankruptcy case filed after October 16, 2005. Navy federal You must repay the first-time homebuyer credit. Navy federal You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Navy federal Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Navy federal If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Navy federal See your tax return instructions for details. Navy federal If you do not qualify for Free File, then you should check out IRS. Navy federal gov for low-cost e-file options or Free File Fillable Forms. Navy federal IRS e-file Table 1-4 lists the benefits of IRS e-file. Navy federal IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Navy federal As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Navy federal However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Navy federal Using e-file does not affect your chances of an IRS examination of your return. Navy federal Free File Fillable Forms. Navy federal   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Navy federal 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. Navy federal gov, and Apply only to a federal tax return. Navy federal Electronic return signatures. Navy federal   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Navy federal If you are filing online, you must use a Self-Select PIN. Navy federal If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Navy federal Self-Select PIN. Navy federal   The Self-Select PIN method allows you to create your own PIN. Navy federal 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. Navy federal   A PIN is any combination of five digits you choose except five zeros. Navy federal If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Navy federal   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. Navy federal Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Navy federal AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Navy federal If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Navy federal Visit us at IRS. Navy federal gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Navy federal (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Navy federal The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Navy federal ) You will also be prompted to enter your date of birth. Navy federal Table 1-4. Navy federal Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Navy federal • Free File is available in English and Spanish. Navy federal • Free File is available online 24 hours a day, 7 days a week. Navy federal • Get your refund faster by e-filing using Direct Deposit. Navy federal • Sign electronically with a secure self-selected PIN and file a completely paperless return. Navy federal • Receive an acknowledgement that your return was received and accepted. Navy federal • 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. Navy federal You can also file a return early and pay the amount you owe by the due date of your return. Navy federal • Save time by preparing and e-filing federal and state returns together. Navy federal • IRS computers quickly and automatically check for errors or other missing information. Navy federal • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Navy federal You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Navy federal If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Navy federal This can be found at IRS. Navy federal gov. Navy federal Click on Request an Electronic Filing PIN. Navy federal Or you can call 1-866-704-7388. Navy federal Practitioner PIN. Navy federal   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Navy federal The practitioner can provide you with details. Navy federal Form 8453. Navy federal   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Navy federal For details, see Form 8453. Navy federal For more details, visit www. Navy federal irs. Navy federal gov/efile and click on “ Individuals. Navy federal ” Identity Protection PIN. Navy federal   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. Navy federal If the IRS has not given you this type of number, leave these spaces blank. Navy federal For more information, see the Instructions for Form 1040A or Form 1040. Navy federal Power of attorney. Navy federal   If an agent is signing your return for you, a power of attorney (POA) must be filed. Navy federal Attach the POA to Form 8453 and file it using that form's instructions. Navy federal See Signatures , later, for more information on POAs. Navy federal State returns. Navy federal   In most states, you can file an electronic state return simultaneously with your federal return. Navy federal For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Navy federal irs. Navy federal gov/efile. Navy federal Refunds. Navy federal   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. Navy federal With e-file, your refund will be issued faster than if you filed on paper. Navy federal   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. Navy federal See Offset against debts under Refunds, later. Navy federal Refund inquiries. Navy federal   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Navy federal See Refund Information , later. Navy federal Amount you owe. Navy federal   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Navy federal See How To Pay , later, for information on how to pay the amount you owe. Navy federal Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Navy federal A computer with Internet access and tax preparation software are all you need. Navy federal Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Navy federal IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Navy federal For information, visit www. Navy federal irs. Navy federal gov/efile. Navy federal Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Navy federal Others offer it for a fee. Navy federal Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Navy federal Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Navy federal 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. Navy federal 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. Navy federal To find a site near you, call 1-800-906-9887. Navy federal Or to find the nearest AARP TaxAide site, visit AARP's website at www. Navy federal aarp. Navy federal org/taxaide or call 1-888-227-7669. Navy federal For more information on these programs, go to IRS. Navy federal gov and enter keyword “VITA” in the search box. Navy federal Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Navy federal 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. Navy federal Note. Navy federal Tax professionals may charge a fee for IRS e-file. Navy federal Fees can vary depending on the professional and the specific services rendered. Navy federal 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. Navy federal 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. Navy federal Table 1-5. Navy federal When To File Your 2013 Return For U. Navy federal S. Navy federal citizens and residents who file returns on a calendar year. Navy federal   For Most Taxpayers For Certain Taxpayers Outside the U. Navy federal S. Navy federal 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. Navy federal When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Navy federal —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Navy federal Filing paper returns on time. Navy federal   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. Navy federal If you send your return by registered mail, the date of the registration is the postmark date. Navy federal The registration is evidence that the return was delivered. Navy federal 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. Navy federal The postmarked certified mail receipt is evidence that the return was delivered. Navy federal Private delivery services. Navy federal   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. Navy federal The private delivery service can tell you how to get written proof of this date. Navy federal   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Navy federal gov and enter “private delivery service” in the search box. Navy federal   The following are designated private delivery services. Navy federal DHL Express (DHL): Same Day Service. Navy federal Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Navy federal United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Navy federal M. Navy federal , UPS Worldwide Express Plus, and UPS Worldwide Express. Navy federal Filing electronic returns on time. Navy federal   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. Navy federal An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Navy federal   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. Navy federal The date and time in your time zone controls whether your electronically filed return is timely. Navy federal Filing late. Navy federal   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Navy federal For more information, see Penalties , later. Navy federal Also see Interest under Amount You Owe. Navy federal   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. Navy federal Nonresident alien. Navy federal    If you are a nonresident alien and earn wages subject to U. Navy federal S. Navy federal income tax withholding, your 2013 U. Navy federal S. Navy federal 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. Navy federal   If you do not earn wages subject to U. Navy federal S. Navy federal 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. Navy federal See Publication 519 for more filing information. Navy federal Filing for a decedent. Navy federal   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. Navy federal See Publication 559. Navy federal Extensions of Time To File You may be able to get an extension of time to file your return. Navy federal 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. Navy federal 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. Navy federal Example. Navy federal If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Navy federal If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Navy federal You may also be charged penalties, discussed later. Navy federal How to get the automatic extension. Navy federal   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Navy federal E-file options. Navy federal   There are two ways you can use e-file to get an extension of time to file. Navy federal Complete Form 4868, Application for Automatic Extension of Time To File U. Navy federal S. Navy federal Individual Income Tax Return, to use as a worksheet. Navy federal If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Navy federal If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Navy federal E-file using your personal computer or a tax professional. Navy federal    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Navy federal You will need to provide certain information from your tax return for 2012. Navy federal 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. Navy federal E-file and pay by credit or debit card or by direct transfer from your bank account. Navy federal   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. Navy federal You can do this by phone or over the Internet. Navy federal You do not file Form 4868. Navy federal See Pay online , under How To Pay, later in this chapter. Navy federal Filing a paper Form 4868. Navy federal   You can get an extension of time to file by filing a paper Form 4868. Navy federal Mail it to the address shown in the form instructions. Navy federal   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Navy federal ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Navy federal When to file. Navy federal   You must request the automatic extension by the due date for your return. Navy federal You can file your return any time before the 6-month extension period ends. Navy federal When you file your return. Navy federal   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Navy federal 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. Navy federal Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Navy federal 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. Navy federal S. Navy federal 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. Navy federal 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. Navy federal If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Navy federal See Individuals Serving in Combat Zone , later, for special rules that apply to you. Navy federal Married taxpayers. Navy federal   If you file a joint return, only one spouse has to qualify for this automatic extension. Navy federal If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Navy federal How to get the extension. Navy federal   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Navy federal (See the situations listed under (2), earlier. Navy federal ) Extensions beyond 2 months. Navy federal   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. Navy federal File Form 4868 and check the box on line 8. Navy federal No further extension. Navy federal   An extension of more than 6 months will generally not be granted. Navy federal However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Navy federal For more information, see When To File and Pay in Publication 54. Navy federal 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. Navy federal 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. Navy federal Combat zone. Navy federal   For purposes of the automatic extension, the term “combat zone” includes the following areas. Navy federal The Arabian peninsula area, effective January 17, 1991. Navy federal The Kosovo area, effective March 24, 1999. Navy federal Afghanistan area, effective September 19, 2001. Navy federal   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Navy federal The publication also has information about other tax benefits available to military personnel serving in a combat zone. Navy federal Extension period. Navy federal   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. Navy federal   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. Navy federal For example, you have 3½ months (January 1 – April 15) to file your tax return. Navy federal 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. Navy federal See Extension of Deadlines in Publication 3 for more information. Navy federal   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. Navy federal 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. Navy federal It also explains how to complete certain sections of the form. Navy federal You may find Table 1-6 helpful when you prepare your paper return. Navy federal Table 1-6. Navy federal Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Navy federal 2 — Get the forms, schedules, and publications you need. Navy federal 3 — Fill in your return. Navy federal 4 — Check your return to make sure it is correct. Navy federal 5 — Sign and date your return. Navy federal 6 — Attach all required forms and schedules. Navy federal Electronic returns. Navy federal   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Navy federal Substitute tax forms. Navy federal   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. Navy federal Form W-2. Navy federal   If you were an employee, you should receive Form W-2 from your employer. Navy federal You will need the information from this form to prepare your return. Navy federal See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Navy federal   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Navy federal If it is mailed, you should allow adequate time to receive it before contacting your employer. Navy federal If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Navy federal When you request IRS help, be prepared to provide the following information. Navy federal Your name, address (including ZIP code), and phone number. Navy federal Your SSN. Navy federal Your dates of employment. Navy federal Your employer's name, address (including ZIP code), and phone number. Navy federal Form 1099. Navy federal   If you received certain types of income, you may receive a Form 1099. Navy federal 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). Navy federal If it is mailed, you should allow adequate time to receive it before contacting the payer. Navy federal 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. Navy federal When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Navy federal A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Navy federal You must account for your income and expenses in a way that clearly shows your taxable income. Navy federal The way you do this is called an accounting method. Navy federal This section explains which accounting periods and methods you can use. Navy federal Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Navy federal If you do not use a calendar year, your accounting period is a fiscal year. Navy federal A regular fiscal year is a 12-month period that ends on the last day of any month except December. Navy federal A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Navy federal You choose your accounting period (tax year) when you file your first income tax return. Navy federal It cannot be longer than 12 months. Navy federal More information. Navy federal   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Navy federal Accounting Methods Your accounting method is the way you account for your income and expenses. Navy federal Most taxpayers use either the cash method or an accrual method. Navy federal You choose a method when you file your first income tax return. Navy federal If you want to change your accounting method after that, you generally must get IRS approval. Navy federal Cash method. Navy federal   If you use this method, report all items of income in the year in which you actually or constructively receive them. Navy federal Generally, you deduct all expenses in the year you actually pay them. Navy federal This is the method most individual taxpayers use. Navy federal Constructive receipt. Navy federal   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Navy federal You do not need to have physical possession of it. Navy federal 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). Navy federal Garnisheed wages. Navy federal   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. Navy federal You must include these wages in income for the year you would have received them. Navy federal Debts paid for you. Navy federal   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. Navy federal See Canceled Debts in chapter 12 for more information. Navy federal Payment to third party. Navy federal   If a third party is paid income from property you own, you have constructively received the income. Navy federal It is the same as if you had actually received the income and paid it to the third party. Navy federal Payment to an agent. Navy federal   Income an agent receives for you is income you constructively received in the year the agent receives it. Navy federal 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. Navy federal Check received or available. Navy federal   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Navy federal A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Navy federal 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. Navy federal 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. Navy federal No constructive receipt. Navy federal   There may be facts to show that you did not constructively receive income. Navy federal Example. Navy federal 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. Navy federal Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Navy federal Accrual method. Navy federal   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Navy federal You generally deduct your expenses when you incur them, rather than when you pay them. Navy federal Income paid in advance. Navy federal   An advance payment of income is generally included in gross income in the year you receive it. Navy federal Your method of accounting does not matter as long as the income is available to you. Navy federal An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Navy federal   A limited deferral until the next tax year may be allowed for certain advance payments. Navy federal See Publication 538 for specific information. Navy federal Additional information. Navy federal   For more information on accounting methods, including how to change your accounting method, see Publication 538. Navy federal Social Security Number (SSN) You must enter your SSN on your return. Navy federal If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Navy federal If you are filing a joint return, include the SSNs in the same order as the names. Navy federal Use this same order in submitting other forms and documents to the IRS. Navy federal Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Navy federal 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. Navy federal 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. Navy federal If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Navy federal Name change. Navy federal   If you changed your name because of marriage, divorce, etc. Navy federal , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Navy federal This prevents delays in processing your return and issuing refunds. Navy federal It also safeguards your future social security benefits. Navy federal Dependent's SSN. Navy federal   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Navy federal This requirement applies to all dependents (not just your children) claimed on your tax return. Navy federal Exception. Navy federal    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. Navy federal The document must show that the child was born alive. Navy federal No SSN. Navy federal   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Navy federal It usually takes about 2 weeks to get an SSN. Navy federal If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Navy federal   If you are a U. Navy federal S. Navy federal citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Navy federal 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. Navy federal   Form SS-5 is available at any SSA office, on the Internet at www. Navy federal socialsecurity. Navy federal gov, or by calling 1-800-772-1213. Navy federal If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Navy federal   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 . Navy federal   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. Navy federal Adoption taxpayer identification number (ATIN). Navy federal   If you are in the process of adopting a child who is a U. Navy federal S. Navy federal 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. Navy federal    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Navy federal S. Navy federal Adoptions, with the IRS to get an ATIN if all of the following are true. Navy federal You have a child living with you who was placed in your home for legal adoption. Navy federal 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. Navy federal You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Navy federal You are eligible to claim the child as a dependent on your tax return. Navy federal After the adoption is final, you must apply for an SSN for the child. Navy federal You cannot continue using the ATIN. Navy federal   See Form W-7A for more information. Navy federal Nonresident alien spouse. Navy federal   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. Navy federal If your spouse is not eligible for an SSN, see the following discussion on ITINs. Navy federal Individual taxpayer identification number (ITIN). Navy federal   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. Navy federal This also applies to an alien spouse or dependent. Navy federal To apply for an ITIN, file Form W-7 with the IRS. Navy federal It usually takes about 6 to 10 weeks to get an ITIN. Navy federal Enter the ITIN on your tax return wherever an SSN is requested. Navy federal    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. Navy federal See the Form W-7 instructions for how and where to file. Navy federal 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. Navy federal ITIN for tax use only. Navy federal   An ITIN is for tax use only. Navy federal 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. Navy federal S. Navy federal law. Navy federal Penalty for not providing social security number. Navy federal   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Navy federal See the discussion on Penalties , later, for more information. Navy federal SSN on correspondence. Navy federal   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. Navy federal Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Navy federal Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Navy federal If you want $3 to go to this fund, check the box. Navy federal If you are filing a joint return, your spouse can also have $3 go to the fund. Navy federal If you check a box, your tax or refund will not change. Navy federal Computations The following information may be useful in making the return easier to complete. Navy federal Rounding off dollars. Navy federal   You can round off cents to whole dollars on your return and schedules. Navy federal If you do round to whole dollars, you must round all amounts. Navy federal To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Navy federal For example, $1. Navy federal 39 becomes $1 and $2. Navy federal 50 becomes $3. Navy federal   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. Navy federal Example. Navy federal You receive two Forms W-2: one showing wages of $5,000. Navy federal 55 and one showing wages of $18,500. Navy federal 73. Navy federal On Form 1040, line 7, you would enter $23,501 ($5,000. Navy federal 55 + $18,500. Navy federal 73 = $23,501. Navy federal 28), not $23,502 ($5,001 + $18,501). Navy federal Equal amounts. Navy federal   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Navy federal Example. Navy federal Line 1 is $500. Navy federal Line 3 is $500. Navy federal Line 5 asks you to enter the smaller of line 1 or 3. Navy federal Enter $500 on line 5. Navy federal Negative amounts. Navy federal   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. Navy federal To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Navy federal 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. Navy federal You may be able to file a paperless return using IRS e-file. Navy federal There's nothing to attach or mail, not even your Forms W-2. Navy federal See Does My Return Have To Be on Paper, earlier. Navy federal Form W-2. Navy federal   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Navy federal You should have a Form W-2 from each employer. Navy federal 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. Navy federal Attach it to the front page of your paper return, not to any attachments. Navy federal For more information, see Form W-2 in chapter 4. Navy federal   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Navy federal , 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. Navy federal Form 1040EZ. Navy federal   There are no additional schedules to file with Form 1040EZ. Navy federal Form 1040A. Navy federal   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. Navy federal Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Navy federal Do not attach items unless required to do so. Navy federal Form 1040. Navy federal   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. Navy federal Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Navy federal Do not attach items unless required to do so. Navy federal 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. Navy federal 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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Helpful resources: Publications, articles, YouTube videos and other identity theft related outreach

YouTube housed videos related to identity theft

Podcasts

Fact Sheets

  • FS-2013-4, IRS Criminal Investigation efforts is available on IRS fact sheet
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2008-09, Identity Theft E-mail Scams a Growing Problem

Publications

Press Releases

  • IR-2012-29 - Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23 - IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73 - IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71 - IRS Alerts Public to New Identity Theft Scams

Tax Tips

  • 2012-03 - Seven Tips to Help Taxpayers Avoid Phony Refund Schemes Abusing Popular College Tax Credit
  • 2012-02 - Dirty Dozen Tax Scams
  • 2012-01 - Top Tips Every Taxpayer Should Know about Identity Theft
  • 2012-08 - Don’t be Scammed by Cyber Criminals

Additional IRS.gov resources

  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • Taxpayer Guide to Identity Theft: One-page guide for identity theft victims
  • How to report and identify phishing, email scams and bogus IRS Web sites.
  • If you have tried to resolve a tax problem with the IRS and are still experiencing economic harm, you may be eligible for Taxpayer Advocate Service assistance.
  • Internal Revenue Manual 10.5.3 (Identity Protection Program) - Procedural guidance on issues related to identity theft
  • If you do not prepare your own return, be careful in choosing your tax return preparer.
  • Having trouble downloading or viewing a PDF?

 


Identity protection home page

Page Last Reviewed or Updated: 06-Dec-2013

The Navy Federal

Navy federal 12. Navy federal   Filing Form 720 Table of Contents Attachments to Form 720. Navy federal Conditions to allowance. Navy federal Use Form 720 to report and pay the excise taxes previously discussed in this publication. Navy federal File Form 720 for each calendar quarter until you file a final Form 720. Navy federal For information on filing Form 720 electronically, visit the IRS e-file website at www. Navy federal irs. Navy federal gov/efile. Navy federal You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. Navy federal Form 720 has three parts and three schedules. Navy federal Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). Navy federal Part II consists of excise taxes that are not required to be deposited. Navy federal Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. Navy federal Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. Navy federal Complete it if you have an entry in Part I. Navy federal Schedule C, Claims, is used to make claims. Navy federal However, Schedule C can only be used if you are reporting a liability in Part I or Part II. Navy federal Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. Navy federal Attachments to Form 720. Navy federal   You may have to attach the following forms. Navy federal Form 6197 for the gas guzzler tax. Navy federal Form 6627 for environmental taxes. Navy federal Form 720X. Navy federal   This form is used to make adjustments to Forms 720 filed in prior quarters. Navy federal You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. Navy federal See Form 720X for more information. Navy federal Conditions to allowance. Navy federal   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. Navy federal For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. Navy federal However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). Navy federal Final return. Navy federal   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. Navy federal Due dates. Navy federal   Form 720 must be filed by the following due dates. Navy federal Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. Navy federal One-time filing. Navy federal   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. Navy federal   If you meet both requirements above, see Gas guzzler tax (IRS No. Navy federal 40) in the Instructions for Form 720 for how to file and pay the tax. Navy federal Payment voucher. Navy federal   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. Navy federal Prev  Up  Next   Home   More Online Publications