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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

School Tax Forms

Irs 1040x InstructionsFile An Amended Tax ReturnFiling 2011 Taxes Late TurbotaxTax Amended1042 EzFiling Amended ReturnsFree Tax Help For SeniorsE File State Taxes FreeIrs For 1040xIrs Gov FormsTax Amendment Form 20112011 Tax Form 1040How To Amend A 2012 Tax Return1040 Ez 2010 FormHow To Do An Amended Tax Return On TurbotaxFederal 1040xFree 2011 Tax Return OnlineState Tax Slabs2012 Federal And State Tax Forms2012 Irs Form 1040ezEz 1040 Form2012 Pdf Tax Forms 1040Free Online Tax Filing State And FederalTax Amendment Form 2013Irs Form 1040 EzBankruptcy Married Filing Income Taxes Separately1040 Tax FormH&r Block Taxcut Online1040x Form OnlineHow To Do A 1040x FormHr Block 2011 Tax SoftwareIrs Free Tax Filing1040x File Online1040ez 2012 FormCan You Refile Your TaxesWww Aarp Org TaxaideHow To File An Amended Tax Return For 2013How Do I Amend My 2013 Tax ReturnSearch Free Tax Usa2011 Irs Form 1040

School Tax Forms

School tax forms Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. School tax forms Tax questions. School tax forms Useful Items - You may want to see: Reminders Future developments. School tax forms  The IRS has created a page on IRS. School tax forms gov for information about Publication 915, at www. School tax forms irs. School tax forms gov/pub915. School tax forms Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. School tax forms Photographs of missing children. School tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. School tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. School tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. School tax forms Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. School tax forms It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. School tax forms S. School tax forms Railroad Retirement Board (RRB). School tax forms Social security benefits include monthly retirement, survivor, and disability benefits. School tax forms They do not include supplemental security income (SSI) payments, which are not taxable. School tax forms Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. School tax forms They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. School tax forms If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. School tax forms (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. School tax forms ) Note. School tax forms When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. School tax forms What is covered in this publication. School tax forms   This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. School tax forms The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. School tax forms What is not covered in this publication. School tax forms   This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. School tax forms For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. School tax forms   This publication also does not cover the tax rules for foreign social security benefits. School tax forms These benefits are taxable as annuities, unless they are exempt from U. School tax forms S. School tax forms tax or treated as a U. School tax forms S. School tax forms social security benefit under a tax treaty. School tax forms Comments and suggestions. School tax forms   We welcome your comments about this publication and your suggestions for future editions. School tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. School tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. School tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. School tax forms   You can send your comments from www. School tax forms irs. School tax forms gov/formspubs/. School tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. School tax forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. School tax forms Ordering forms and publications. School tax forms   Visit www. School tax forms irs. School tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. School tax forms Internal Revenue Service 1201 N. School tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. School tax forms   If you have a tax question, check the information available on IRS. School tax forms gov or call 1-800-829-1040. School tax forms We cannot answer tax questions sent to either of the above addresses. School tax forms Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. School tax forms Prev  Up  Next   Home   More Online Publications
Español

The School Tax Forms

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