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State Amended Form

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State Amended Form

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

If you're facing foreclosure, get housing counseling and other assistance.


Housing - Avoiding Foreclosure

If you miss your mortgage payments, you may lose your home through foreclosure. Your lender can use foreclosure as a legal means to repossess your home. If you owe more than your property is worth, a deficiency judgment is pursued. Both foreclosures and deficiency judgments have a negative impact on your future credit. You should avoid foreclosure if at all possible.

These steps can help:

  • Do not ignore the letters from your lender. If you're having problems making your payments, call or write to your lender's loss mitigation department immediately. Explain your situation. Be prepared to provide them with financial information, such as your monthly income and expenses, loan documents/ type of mortgage, tax returns, the amount of equity in your home. Without this information, they may not be able to help.
  • Stay in your home for now. You may not qualify for assistance if you abandon your property.For example, the Hope for Homeowners program only offers 30-year fixed-rate mortgages to owner occupiers.
  • Contact a HUD-approved housing counseling agency. Call 1-800-569-4287 or TDD 1-800-877-8339 for the housing counseling agency nearest you. These agencies are valuable resources.

HUD counselors frequently have information on services and programs offered by government agencies as well as private and community organizations that could help you. The housing counseling agency may also offer credit counseling. These services are usually free of charge.

Mortgage and Foreclosure Scams

Most mortgage professionals are trustworthy and provide a valuable service by allowing families to own a home without saving enough money to buy it outright. But dishonest or "predatory" lenders do exist and engage in lending practices that increase the chances that a borrower will lose a home to foreclosure. Some abusive practices include:

  • Lease-back or rent-to-buy scams: You are asked to transfer the title to your home "temporarily" to the scam artist who promises to obtain better financing for your mortgage and allow you to stay in your home as a renter with the option to purchase the home back. However, if you do not comply with the terms of the rent-to-buy agreement, you will lose your money and be evicted like any other tenant.
  • Fake "government" modification programs: These scams claim to be affiliated with the government or require that you pay high fees in order to benefit from government modification programs. Remember that you do not have to pay any fees to participate in government-approved programs. Some frauds may even use words like "federal" or "government-approved" or acquire website names that make consumers think they are associated with the government.
  • Refinance fraud: The scam artist offers to be an intermediary between you and your mortgage lender to negotiate a loan modification. The scam artist may even instruct you to make payments directly to him or her, which the scammer will send to the lender. However, the scam artist will not forward the payments to your lender and you could still lose your home.
  • "Eliminate your debt" claims: Some companies may make false legal claims that you are not required to repay your mortgage or that they know of "secret laws" that can eliminate your debt. Do not believe these claims.
  • Refinance scams: You are encouraged to sign "foreclosure rescue" loan documents to refinance your loan. In reality, you have surrendered ownership of your home because the loan documents are actually deed transfer documents. You may falsely believe that your home has been saved from foreclosure until you receive an eviction notice months or even years later.

Beware of Foreclosure Rescue Scams-Help is Free

  • Beware of anyone who asks you to pay a fee in exchange for a counseling service or modification of a delinquent loan.
  • Scam artists often target homeowners who are struggling to meet their mortgage commitment or are anxious to sell their homes. Recognize and avoid common scams.
  • Beware of people who pressure you to sign papers immediately or who try to convince you that they can save your home if you sign or transfer the deed to your house over to them.
  • Do not sign over the deed to your property to any organization or individual unless you are working directly with your mortgage company to forgive your debt.

Making Home Affordable

The Making Home Affordable Program offers opportunities to modify or refinance your mortgage to make your monthly payments more affordable. It also includes the Home Affordable Foreclosure Alternatives Program for homeowners who are interested in a short sale or deed-in-lieu of foreclosure. Go to makinghomeaffordable.gov or call the Homeowner's HOPE Hotline, 1-888-995-HOPE (4673).

The State Amended Form

State amended form Index A Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. State amended form Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. State amended form , Withholding adjustment for nonresident alien employees. State amended form Assistance (see Tax help) C COBRA premium assistance credit, Reminders COBRA Premium Assistance Credit, COBRA premium assistance credit. State amended form Commodity wages, Commodity wages. State amended form Crew leaders, Crew Leaders, 10. State amended form Federal Unemployment (FUTA) Tax D Deposit Penalties, Deposit Penalties Deposit rules Electronic funds transfer, 7. State amended form Depositing Taxes Lookback period, Lookback period. State amended form Differential wage payments, Reminders Disregarded entities, Reminders E Electronic deposits, Electronic deposit requirement. State amended form Electronic payment, Reminders Electronic reporting, Calendar Employee defined, 2. State amended form Who Are Employees? Employer identification number (EIN), Employer identification number (EIN). State amended form Employers of farmworkers, 2. State amended form Who Are Employees? Exemption from withholding, Exemption from federal income tax withholding. State amended form F Farmworkers Crew leaders, Crew Leaders Defined, 2. State amended form Who Are Employees? Federal unemployment (FUTA) taxes, 10. State amended form Federal Unemployment (FUTA) Tax Forms 843, Form 843. State amended form 940, 10. State amended form Federal Unemployment (FUTA) Tax 943, 8. State amended form Form 943 943-X, Prior Year Adjustments I-9, Reminders W-2, Filing corrections to Forms W-2 and W-3. State amended form W-4, Reminders, Form W-4. State amended form W-4(SP), Reminders, Form W-4. State amended form H H-2A visa holders, Compensation paid to H-2A visa holders. State amended form Household employees Employment tax withholding, Household employees. State amended form I Income tax withholding How to figure, How To Figure Federal Income Tax Withholding Percentage method, 13. State amended form Federal Income Tax Withholding Methods Wage bracket method, 13. State amended form Federal Income Tax Withholding Methods Who must withhold, 5. State amended form Federal Income Tax Withholding Independent contractor, 2. State amended form Who Are Employees? L Lookback period, Lookback period. State amended form N Noncash wages, Commodity wages. State amended form P Penalties, Deposit Penalties Prior year adjustments, Prior Year Adjustments Publications (see Tax help) Q Qualified subchapter S subsidiaries (QSubs), Reminders R Reconciling Forms W-2, W-3, and 943, 11. State amended form Reconciling Wage Reporting Forms Reconciling wage reporting forms, 11. State amended form Reconciling Wage Reporting Forms S Share farmers, Share farmers. State amended form Social security and Medicare withholding, 4. State amended form Social Security and Medicare Taxes Social security number (SSN), Social security number (SSN). State amended form Spouses who own and operate a business together , Business Owned and Operated by Spouses Supplemental wages, Supplemental wages. State amended form T Tax help, How To Get Tax Help Taxpayer identification number, 1. State amended form Taxpayer Identification Numbers Trust fund recovery penalty, Trust fund recovery penalty. State amended form TTY/TDD information, How To Get Tax Help W Withholding Income tax, 5. State amended form Federal Income Tax Withholding Nonresident aliens, Withholding adjustment for nonresident alien employees. State amended form Supplemental wages, Supplemental wages. State amended form Prev  Up     Home   More Online Publications