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Revise Tax Return

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Revise Tax Return

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The Revise Tax Return

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