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Tax Forms 2011

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Tax Forms 2011

Tax forms 2011 1. Tax forms 2011   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. Tax forms 2011 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. Tax forms 2011   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. Tax forms 2011 See Publication 501 for more information. Tax forms 2011 Additional Medicare Tax. Tax forms 2011  Beginning in 2013, a 0. Tax forms 2011 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. Tax forms 2011 For more information, see the Instructions for Form 1040, line 60, and Form 8959. Tax forms 2011 Net Investment Income Tax. Tax forms 2011  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Tax forms 2011 NIIT is a 3. Tax forms 2011 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Tax forms 2011 For more information, see the Instructions for Form 1040, line 60, and Form 8960. Tax forms 2011 Refundable credit for prior year minimum tax. Tax forms 2011  The refundable portion of the credit for prior year minimum tax is no longer available. Tax forms 2011 Who must file. Tax forms 2011  Generally, the amount of income you can receive before you must file a return has been increased. Tax forms 2011 See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Tax forms 2011 Reminders File online. Tax forms 2011  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Tax forms 2011 Create your own personal identification number (PIN) and file a completely paperless tax return. Tax forms 2011 For more information, see Does My Return Have To Be on Paper , later. Tax forms 2011 Change of address. Tax forms 2011  If you change your address, you should notify the IRS. Tax forms 2011 You can use Form 8822 to notify the IRS of the change. Tax forms 2011 See Change of Address , later, under What Happens After I File. Tax forms 2011 Enter your social security number. Tax forms 2011  You must enter your social security number (SSN) in the spaces provided on your tax return. Tax forms 2011 If you file a joint return, enter the SSNs in the same order as the names. Tax forms 2011 Direct deposit of refund. Tax forms 2011  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. Tax forms 2011 See Direct Deposit under Refunds, later. Tax forms 2011 If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Tax forms 2011 Pay online or by phone. Tax forms 2011  If you owe additional tax, you may be able to pay online or by phone. Tax forms 2011 See How To Pay , later. Tax forms 2011 Installment agreement. Tax forms 2011  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Tax forms 2011 See Installment Agreement , later, under Amount You Owe. Tax forms 2011 You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Tax forms 2011 Automatic 6-month extension. Tax forms 2011  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. Tax forms 2011 S. Tax forms 2011 Individual Income Tax Return. Tax forms 2011 See Automatic Extension , later. Tax forms 2011 Service in combat zone. Tax forms 2011  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. Tax forms 2011 See Individuals Serving in Combat Zone , later, under When Do I Have To File. Tax forms 2011 Adoption taxpayer identification number. Tax forms 2011  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). Tax forms 2011 For more information, see Social Security Number (SSN) , later. Tax forms 2011 Taxpayer identification number for aliens. Tax forms 2011  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. Tax forms 2011 For more information, see Social Security Number (SSN) , later. Tax forms 2011 Frivolous tax submissions. Tax forms 2011  The IRS has published a list of positions that are identified as frivolous. Tax forms 2011 The penalty for filing a frivolous tax return is $5,000. Tax forms 2011 Also, the $5,000 penalty will apply to other specified frivolous submissions. Tax forms 2011 For more information, see Civil Penalties , later. Tax forms 2011 Introduction This chapter discusses the following topics. Tax forms 2011 Whether you have to file a return. Tax forms 2011 Which form to use. Tax forms 2011 How to file electronically. Tax forms 2011 When, how, and where to file your return. Tax forms 2011 What happens if you pay too little or too much tax. Tax forms 2011 What records you should keep and how long you should keep them. Tax forms 2011 How you can change a return you have already filed. Tax forms 2011 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. Tax forms 2011 Individuals in general. Tax forms 2011 (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Tax forms 2011 S. Tax forms 2011 citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Tax forms 2011 S. Tax forms 2011 possessions. Tax forms 2011 ) Dependents. Tax forms 2011 Certain children under age 19 or full-time students. Tax forms 2011 Self-employed persons. Tax forms 2011 Aliens. Tax forms 2011 The filing requirements for each category are explained in this chapter. Tax forms 2011 The filing requirements apply even if you do not owe tax. Tax forms 2011 Even if you do not have to file a return, it may be to your advantage to do so. Tax forms 2011 See Who Should File, later. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 Individuals—In General If you are a U. Tax forms 2011 S. Tax forms 2011 citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Tax forms 2011 To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Tax forms 2011 Even if no table shows that you must file, you may need to file to get money back. Tax forms 2011 (See Who Should File , later. Tax forms 2011 ) Gross income. Tax forms 2011   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Tax forms 2011 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). Tax forms 2011 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). Tax forms 2011 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. Tax forms 2011   Common types of income are discussed in Part Two of this publication. Tax forms 2011 Community income. Tax forms 2011   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. Tax forms 2011 This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Tax forms 2011 See Publication 555, Community Property, for more information. Tax forms 2011 Nevada, Washington, and California domestic partners. Tax forms 2011   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. Tax forms 2011 See Publication 555. Tax forms 2011 Self-employed individuals. Tax forms 2011   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. Tax forms 2011 See Self-Employed Persons , later, for more information about your filing requirements. Tax forms 2011    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Tax forms 2011 Filing status. Tax forms 2011   Your filing status depends on whether you are single or married and on your family situation. Tax forms 2011 Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Tax forms 2011 See chapter 2 for an explanation of each filing status. Tax forms 2011 Age. Tax forms 2011   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. Tax forms 2011 See Table 1-1. Tax forms 2011 You are considered 65 on the day before your 65th birthday. Tax forms 2011 For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Tax forms 2011 Table 1-1. Tax forms 2011 2013 Filing Requirements for Most Taxpayers IF your filing status is. Tax forms 2011 . Tax forms 2011 . Tax forms 2011 AND at the end of 2013 you  were. Tax forms 2011 . Tax forms 2011 . Tax forms 2011 * THEN file a return if  your gross income  was at least. Tax forms 2011 . Tax forms 2011 . Tax forms 2011 ** 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. Tax forms 2011 ** 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). Tax forms 2011 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). Tax forms 2011 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. Tax forms 2011 Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Tax forms 2011 Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Tax forms 2011 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. Tax forms 2011 *** 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. Tax forms 2011 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. Tax forms 2011 You are the surviving spouse, executor, administrator, or legal representative. Tax forms 2011 The decedent met the filing requirements at the date of death. Tax forms 2011 For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Tax forms 2011 U. Tax forms 2011 S. Tax forms 2011 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. Tax forms 2011 For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Tax forms 2011 S. Tax forms 2011 Citizens and Resident Aliens Abroad. Tax forms 2011 It is available online and at most U. Tax forms 2011 S. Tax forms 2011 embassies and consulates. Tax forms 2011 See How To Get Tax Help in the back of this publication. Tax forms 2011 Residents of Puerto Rico If you are a U. Tax forms 2011 S. Tax forms 2011 citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Tax forms 2011 S. Tax forms 2011 income tax return for any year in which you meet the income requirements. Tax forms 2011 This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Tax forms 2011 If you are a bona fide resident of Puerto Rico for the entire year, your U. Tax forms 2011 S. Tax forms 2011 gross income does not include income from sources within Puerto Rico. Tax forms 2011 It does, however, include any income you received for your services as an employee of the United States or a U. Tax forms 2011 S. Tax forms 2011 agency. Tax forms 2011 If you receive income from Puerto Rican sources that is not subject to U. Tax forms 2011 S. Tax forms 2011 tax, you must reduce your standard deduction. Tax forms 2011 As a result, the amount of income you must have before you are required to file a U. Tax forms 2011 S. Tax forms 2011 income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Tax forms 2011 For more information, see Publication 570, Tax Guide for Individuals With Income From U. Tax forms 2011 S. Tax forms 2011 Possessions. Tax forms 2011 Individuals With Income From U. Tax forms 2011 S. Tax forms 2011 Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Tax forms 2011 S. Tax forms 2011 Virgin Islands, special rules may apply when determining whether you must file a U. Tax forms 2011 S. Tax forms 2011 federal income tax return. Tax forms 2011 In addition, you may have to file a return with the individual island government. Tax forms 2011 See Publication 570 for more information. Tax forms 2011 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. Tax forms 2011 You also must file if your situation is described in Table 1-3. Tax forms 2011 Responsibility of parent. Tax forms 2011   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 ” Child's earnings. Tax forms 2011   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Tax forms 2011 This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Tax forms 2011 But if the child does not pay the tax due on this income, the parent is liable for the tax. Tax forms 2011 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. Tax forms 2011 If this election is made, the child does not have to file a return. Tax forms 2011 See Parent's Election To Report Child's Interest and Dividends in chapter 31. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 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). Tax forms 2011 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. Tax forms 2011 28 or more. Tax forms 2011 (See Table 1-3. Tax forms 2011 ) Use Schedule SE (Form 1040) to figure your self-employment tax. Tax forms 2011 Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Tax forms 2011 For more information about this tax, see Publication 334, Tax Guide for Small Business. Tax forms 2011 Employees of foreign governments or international organizations. Tax forms 2011   If you are a U. Tax forms 2011 S. Tax forms 2011 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. Tax forms 2011 Ministers. Tax forms 2011   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. Tax forms 2011 This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Tax forms 2011 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Tax forms 2011 Table 1-2. Tax forms 2011 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Tax forms 2011 If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Tax forms 2011 (See Table 1-3 for other situations when you must file. Tax forms 2011 ) In this table, earned income includes salaries, wages, tips, and professional fees. Tax forms 2011 It also includes taxable scholarship and fellowship grants. Tax forms 2011 (See Scholarships and fellowships in chapter 12. Tax forms 2011 ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Tax forms 2011 It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Tax forms 2011 Gross income is the total of your earned and unearned income. Tax forms 2011   Single dependents—Were you either age 65 or older or blind? □ No. Tax forms 2011 You must file a return if any of the following apply. Tax forms 2011     • Your unearned income was more than $1,000. Tax forms 2011     • Your earned income was more than $6,100. Tax forms 2011     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Tax forms 2011 □ Yes. Tax forms 2011 You must file a return if any of the following apply. Tax forms 2011     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Tax forms 2011     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Tax forms 2011     • 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). Tax forms 2011 Married dependents—Were you either age 65 or older or blind? □ No. Tax forms 2011 You must file a return if any of the following apply. Tax forms 2011     • Your unearned income was more than $1,000. Tax forms 2011     • Your earned income was more than $6,100. Tax forms 2011     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax forms 2011     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Tax forms 2011 □ Yes. Tax forms 2011 You must file a return if any of the following apply. Tax forms 2011     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Tax forms 2011     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Tax forms 2011     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax forms 2011     • 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). Tax forms 2011 Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Tax forms 2011 The rules used to determine your alien status are discussed in Publication 519, U. Tax forms 2011 S. Tax forms 2011 Tax Guide for Aliens. Tax forms 2011 Resident alien. Tax forms 2011   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Tax forms 2011 S. Tax forms 2011 citizens. Tax forms 2011 Use the forms discussed in this publication. Tax forms 2011 Nonresident alien. Tax forms 2011   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Tax forms 2011 S. Tax forms 2011 citizens and resident aliens. Tax forms 2011 See Publication 519 to find out if U. Tax forms 2011 S. Tax forms 2011 income tax laws apply to you and which forms you should file. Tax forms 2011 Dual-status taxpayer. Tax forms 2011   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. Tax forms 2011 Different rules apply for each part of the year. Tax forms 2011 For information on dual-status taxpayers, see Publication 519. Tax forms 2011 Table 1-3. Tax forms 2011 Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Tax forms 2011 1. Tax forms 2011   You owe any special taxes, including any of the following. Tax forms 2011   a. Tax forms 2011 Alternative minimum tax. Tax forms 2011   b. Tax forms 2011 Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Tax forms 2011 But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Tax forms 2011   c. Tax forms 2011 Household employment taxes. Tax forms 2011 But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Tax forms 2011   d. Tax forms 2011 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. Tax forms 2011   e. Tax forms 2011 Recapture of first-time homebuyer credit. Tax forms 2011   f. Tax forms 2011 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. Tax forms 2011   g. Tax forms 2011 Recapture taxes. Tax forms 2011 2. Tax forms 2011   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Tax forms 2011 3. Tax forms 2011   You had net earnings from self-employment of at least $400. Tax forms 2011 4. Tax forms 2011   You had wages of $108. Tax forms 2011 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Tax forms 2011 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. Tax forms 2011 You had federal income tax withheld or made estimated tax payments. Tax forms 2011 You qualify for the earned income credit. Tax forms 2011 See chapter 36 for more information. Tax forms 2011 You qualify for the additional child tax credit. Tax forms 2011 See chapter 34 for more information. Tax forms 2011 You qualify for the health coverage tax credit. Tax forms 2011 See chapter 37 for more information. Tax forms 2011 You qualify for the American opportunity credit. Tax forms 2011 See chapter 35 for more information. Tax forms 2011 You qualify for the credit for federal tax on fuels. Tax forms 2011 See chapter 37 for more information. Tax forms 2011 Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Tax forms 2011 (But also see Does My Return Have To Be on Paper , later. Tax forms 2011 ) See the discussion under Form 1040 for when you must use that form. Tax forms 2011 Form 1040EZ Form 1040EZ is the simplest form to use. Tax forms 2011 You can use Form 1040EZ if all of the following apply. Tax forms 2011    Your filing status is single or married filing jointly. Tax forms 2011 If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Tax forms 2011 You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Tax forms 2011 If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Tax forms 2011 You do not claim any dependents. Tax forms 2011 Your taxable income is less than $100,000. Tax forms 2011 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. Tax forms 2011 You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Tax forms 2011 You do not claim any credits other than the earned income credit. Tax forms 2011 You do not owe any household employment taxes on wages you paid to a household employee. Tax forms 2011 If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Tax forms 2011 You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Tax forms 2011   You must meet all of these requirements to use Form 1040EZ. Tax forms 2011 If you do not, you must use Form 1040A or Form 1040. Tax forms 2011 Figuring tax. Tax forms 2011   On Form 1040EZ, you can use only the tax table to figure your income tax. Tax forms 2011 You cannot use Form 1040EZ to report any other tax. Tax forms 2011 Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Tax forms 2011 You can use Form 1040A if all of the following apply. Tax forms 2011    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. Tax forms 2011 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. Tax forms 2011 You must use Form 1040. Tax forms 2011 Your taxable income is less than $100,000. Tax forms 2011 Your adjustments to income are for only the following items. Tax forms 2011 Educator expenses. Tax forms 2011 IRA deduction. Tax forms 2011 Student loan interest deduction. Tax forms 2011 Tuition and fees. Tax forms 2011 You do not itemize your deductions. Tax forms 2011 You claim only the following tax credits. Tax forms 2011 The credit for child and dependent care expenses. Tax forms 2011 (See chapter 32. Tax forms 2011 ) The credit for the elderly or the disabled. Tax forms 2011 (See chapter 33. Tax forms 2011 ) The education credits. Tax forms 2011 (See chapter 35. Tax forms 2011 ) The retirement savings contribution credit. Tax forms 2011 (See chapter 37. Tax forms 2011 ) The child tax credit. Tax forms 2011 (See chapter 34. Tax forms 2011 ) The earned income credit. Tax forms 2011 (See chapter 36. Tax forms 2011 ) The additional child tax credit. Tax forms 2011 (See chapter 34. Tax forms 2011 ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Tax forms 2011 (See Publication 525, Taxable and Nontaxable Income. Tax forms 2011 )   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. Tax forms 2011   You must meet all these requirements to use Form 1040A. Tax forms 2011 If you do not, you must use Form 1040. Tax forms 2011 Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Tax forms 2011 You can use Form 1040 to report all types of income, deductions, and credits. Tax forms 2011 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. Tax forms 2011 You must use Form 1040 if any of the following apply. Tax forms 2011    Your taxable income is $100,000 or more. Tax forms 2011 You itemize your deductions on Schedule A. Tax forms 2011 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. Tax forms 2011 You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Tax forms 2011 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). Tax forms 2011 You received $20 or more in tips in any 1 month and did not report all of them to your employer. Tax forms 2011 (See chapter 6. Tax forms 2011 ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Tax forms 2011 You claim any credits other than the credits listed earlier under Form 1040A. Tax forms 2011 You owe the excise tax on insider stock compensation from an expatriated corporation. Tax forms 2011 Your Form W-2 shows an amount in box 12 with a code Z. Tax forms 2011 You had a qualified health savings account funding distribution from your IRA. Tax forms 2011 You are an employee and your employer did not withhold social security and Medicare tax. Tax forms 2011 You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Tax forms 2011 You are a debtor in a bankruptcy case filed after October 16, 2005. Tax forms 2011 You must repay the first-time homebuyer credit. Tax forms 2011 You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Tax forms 2011 Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Tax forms 2011 If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Tax forms 2011 See your tax return instructions for details. Tax forms 2011 If you do not qualify for Free File, then you should check out IRS. Tax forms 2011 gov for low-cost e-file options or Free File Fillable Forms. Tax forms 2011 IRS e-file Table 1-4 lists the benefits of IRS e-file. Tax forms 2011 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Tax forms 2011 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Tax forms 2011 However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Tax forms 2011 Using e-file does not affect your chances of an IRS examination of your return. Tax forms 2011 Free File Fillable Forms. Tax forms 2011   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Tax forms 2011 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. Tax forms 2011 gov, and Apply only to a federal tax return. Tax forms 2011 Electronic return signatures. Tax forms 2011   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Tax forms 2011 If you are filing online, you must use a Self-Select PIN. Tax forms 2011 If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Tax forms 2011 Self-Select PIN. Tax forms 2011   The Self-Select PIN method allows you to create your own PIN. Tax forms 2011 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. Tax forms 2011   A PIN is any combination of five digits you choose except five zeros. Tax forms 2011 If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Tax forms 2011   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. Tax forms 2011 Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Tax forms 2011 AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Tax forms 2011 If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Tax forms 2011 Visit us at IRS. Tax forms 2011 gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Tax forms 2011 (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Tax forms 2011 The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Tax forms 2011 ) You will also be prompted to enter your date of birth. Tax forms 2011 Table 1-4. Tax forms 2011 Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Tax forms 2011 • Free File is available in English and Spanish. Tax forms 2011 • Free File is available online 24 hours a day, 7 days a week. Tax forms 2011 • Get your refund faster by e-filing using Direct Deposit. Tax forms 2011 • Sign electronically with a secure self-selected PIN and file a completely paperless return. Tax forms 2011 • Receive an acknowledgement that your return was received and accepted. Tax forms 2011 • 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. Tax forms 2011 You can also file a return early and pay the amount you owe by the due date of your return. Tax forms 2011 • Save time by preparing and e-filing federal and state returns together. Tax forms 2011 • IRS computers quickly and automatically check for errors or other missing information. Tax forms 2011 • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Tax forms 2011 You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Tax forms 2011 If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Tax forms 2011 This can be found at IRS. Tax forms 2011 gov. Tax forms 2011 Click on Request an Electronic Filing PIN. Tax forms 2011 Or you can call 1-866-704-7388. Tax forms 2011 Practitioner PIN. Tax forms 2011   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Tax forms 2011 The practitioner can provide you with details. Tax forms 2011 Form 8453. Tax forms 2011   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Tax forms 2011 For details, see Form 8453. Tax forms 2011 For more details, visit www. Tax forms 2011 irs. Tax forms 2011 gov/efile and click on “ Individuals. Tax forms 2011 ” Identity Protection PIN. Tax forms 2011   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. Tax forms 2011 If the IRS has not given you this type of number, leave these spaces blank. Tax forms 2011 For more information, see the Instructions for Form 1040A or Form 1040. Tax forms 2011 Power of attorney. Tax forms 2011   If an agent is signing your return for you, a power of attorney (POA) must be filed. Tax forms 2011 Attach the POA to Form 8453 and file it using that form's instructions. Tax forms 2011 See Signatures , later, for more information on POAs. Tax forms 2011 State returns. Tax forms 2011   In most states, you can file an electronic state return simultaneously with your federal return. Tax forms 2011 For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Tax forms 2011 irs. Tax forms 2011 gov/efile. Tax forms 2011 Refunds. Tax forms 2011   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. Tax forms 2011 With e-file, your refund will be issued faster than if you filed on paper. Tax forms 2011   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. Tax forms 2011 See Offset against debts under Refunds, later. Tax forms 2011 Refund inquiries. Tax forms 2011   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Tax forms 2011 See Refund Information , later. Tax forms 2011 Amount you owe. Tax forms 2011   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Tax forms 2011 See How To Pay , later, for information on how to pay the amount you owe. Tax forms 2011 Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Tax forms 2011 A computer with Internet access and tax preparation software are all you need. Tax forms 2011 Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Tax forms 2011 IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Tax forms 2011 For information, visit www. Tax forms 2011 irs. Tax forms 2011 gov/efile. Tax forms 2011 Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Tax forms 2011 Others offer it for a fee. Tax forms 2011 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Tax forms 2011 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 To find a site near you, call 1-800-906-9887. Tax forms 2011 Or to find the nearest AARP TaxAide site, visit AARP's website at www. Tax forms 2011 aarp. Tax forms 2011 org/taxaide or call 1-888-227-7669. Tax forms 2011 For more information on these programs, go to IRS. Tax forms 2011 gov and enter keyword “VITA” in the search box. Tax forms 2011 Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Tax forms 2011 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. Tax forms 2011 Note. Tax forms 2011 Tax professionals may charge a fee for IRS e-file. Tax forms 2011 Fees can vary depending on the professional and the specific services rendered. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 Table 1-5. Tax forms 2011 When To File Your 2013 Return For U. Tax forms 2011 S. Tax forms 2011 citizens and residents who file returns on a calendar year. Tax forms 2011   For Most Taxpayers For Certain Taxpayers Outside the U. Tax forms 2011 S. Tax forms 2011 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. Tax forms 2011 When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Tax forms 2011 —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Tax forms 2011 Filing paper returns on time. Tax forms 2011   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. Tax forms 2011 If you send your return by registered mail, the date of the registration is the postmark date. Tax forms 2011 The registration is evidence that the return was delivered. Tax forms 2011 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. Tax forms 2011 The postmarked certified mail receipt is evidence that the return was delivered. Tax forms 2011 Private delivery services. Tax forms 2011   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. Tax forms 2011 The private delivery service can tell you how to get written proof of this date. Tax forms 2011   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Tax forms 2011 gov and enter “private delivery service” in the search box. Tax forms 2011   The following are designated private delivery services. Tax forms 2011 DHL Express (DHL): Same Day Service. Tax forms 2011 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Tax forms 2011 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Tax forms 2011 M. Tax forms 2011 , UPS Worldwide Express Plus, and UPS Worldwide Express. Tax forms 2011 Filing electronic returns on time. Tax forms 2011   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. Tax forms 2011 An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Tax forms 2011   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. Tax forms 2011 The date and time in your time zone controls whether your electronically filed return is timely. Tax forms 2011 Filing late. Tax forms 2011   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Tax forms 2011 For more information, see Penalties , later. Tax forms 2011 Also see Interest under Amount You Owe. Tax forms 2011   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. Tax forms 2011 Nonresident alien. Tax forms 2011    If you are a nonresident alien and earn wages subject to U. Tax forms 2011 S. Tax forms 2011 income tax withholding, your 2013 U. Tax forms 2011 S. Tax forms 2011 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. Tax forms 2011   If you do not earn wages subject to U. Tax forms 2011 S. Tax forms 2011 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. Tax forms 2011 See Publication 519 for more filing information. Tax forms 2011 Filing for a decedent. Tax forms 2011   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. Tax forms 2011 See Publication 559. Tax forms 2011 Extensions of Time To File You may be able to get an extension of time to file your return. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 Example. Tax forms 2011 If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Tax forms 2011 If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Tax forms 2011 You may also be charged penalties, discussed later. Tax forms 2011 How to get the automatic extension. Tax forms 2011   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Tax forms 2011 E-file options. Tax forms 2011   There are two ways you can use e-file to get an extension of time to file. Tax forms 2011 Complete Form 4868, Application for Automatic Extension of Time To File U. Tax forms 2011 S. Tax forms 2011 Individual Income Tax Return, to use as a worksheet. Tax forms 2011 If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Tax forms 2011 If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Tax forms 2011 E-file using your personal computer or a tax professional. Tax forms 2011    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Tax forms 2011 You will need to provide certain information from your tax return for 2012. Tax forms 2011 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. Tax forms 2011 E-file and pay by credit or debit card or by direct transfer from your bank account. Tax forms 2011   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. Tax forms 2011 You can do this by phone or over the Internet. Tax forms 2011 You do not file Form 4868. Tax forms 2011 See Pay online , under How To Pay, later in this chapter. Tax forms 2011 Filing a paper Form 4868. Tax forms 2011   You can get an extension of time to file by filing a paper Form 4868. Tax forms 2011 Mail it to the address shown in the form instructions. Tax forms 2011   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Tax forms 2011 ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Tax forms 2011 When to file. Tax forms 2011   You must request the automatic extension by the due date for your return. Tax forms 2011 You can file your return any time before the 6-month extension period ends. Tax forms 2011 When you file your return. Tax forms 2011   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Tax forms 2011 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. Tax forms 2011 Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Tax forms 2011 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. Tax forms 2011 S. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Tax forms 2011 See Individuals Serving in Combat Zone , later, for special rules that apply to you. Tax forms 2011 Married taxpayers. Tax forms 2011   If you file a joint return, only one spouse has to qualify for this automatic extension. Tax forms 2011 If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Tax forms 2011 How to get the extension. Tax forms 2011   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Tax forms 2011 (See the situations listed under (2), earlier. Tax forms 2011 ) Extensions beyond 2 months. Tax forms 2011   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. Tax forms 2011 File Form 4868 and check the box on line 8. Tax forms 2011 No further extension. Tax forms 2011   An extension of more than 6 months will generally not be granted. Tax forms 2011 However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Tax forms 2011 For more information, see When To File and Pay in Publication 54. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 Combat zone. Tax forms 2011   For purposes of the automatic extension, the term “combat zone” includes the following areas. Tax forms 2011 The Arabian peninsula area, effective January 17, 1991. Tax forms 2011 The Kosovo area, effective March 24, 1999. Tax forms 2011 Afghanistan area, effective September 19, 2001. Tax forms 2011   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Tax forms 2011 The publication also has information about other tax benefits available to military personnel serving in a combat zone. Tax forms 2011 Extension period. Tax forms 2011   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. Tax forms 2011   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. Tax forms 2011 For example, you have 3½ months (January 1 – April 15) to file your tax return. Tax forms 2011 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. Tax forms 2011 See Extension of Deadlines in Publication 3 for more information. Tax forms 2011   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. Tax forms 2011 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. Tax forms 2011 It also explains how to complete certain sections of the form. Tax forms 2011 You may find Table 1-6 helpful when you prepare your paper return. Tax forms 2011 Table 1-6. Tax forms 2011 Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Tax forms 2011 2 — Get the forms, schedules, and publications you need. Tax forms 2011 3 — Fill in your return. Tax forms 2011 4 — Check your return to make sure it is correct. Tax forms 2011 5 — Sign and date your return. Tax forms 2011 6 — Attach all required forms and schedules. Tax forms 2011 Electronic returns. Tax forms 2011   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Tax forms 2011 Substitute tax forms. Tax forms 2011   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. Tax forms 2011 Form W-2. Tax forms 2011   If you were an employee, you should receive Form W-2 from your employer. Tax forms 2011 You will need the information from this form to prepare your return. Tax forms 2011 See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Tax forms 2011   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Tax forms 2011 If it is mailed, you should allow adequate time to receive it before contacting your employer. Tax forms 2011 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Tax forms 2011 When you request IRS help, be prepared to provide the following information. Tax forms 2011 Your name, address (including ZIP code), and phone number. Tax forms 2011 Your SSN. Tax forms 2011 Your dates of employment. Tax forms 2011 Your employer's name, address (including ZIP code), and phone number. Tax forms 2011 Form 1099. Tax forms 2011   If you received certain types of income, you may receive a Form 1099. Tax forms 2011 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). Tax forms 2011 If it is mailed, you should allow adequate time to receive it before contacting the payer. Tax forms 2011 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. Tax forms 2011 When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Tax forms 2011 A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Tax forms 2011 You must account for your income and expenses in a way that clearly shows your taxable income. Tax forms 2011 The way you do this is called an accounting method. Tax forms 2011 This section explains which accounting periods and methods you can use. Tax forms 2011 Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Tax forms 2011 If you do not use a calendar year, your accounting period is a fiscal year. Tax forms 2011 A regular fiscal year is a 12-month period that ends on the last day of any month except December. Tax forms 2011 A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Tax forms 2011 You choose your accounting period (tax year) when you file your first income tax return. Tax forms 2011 It cannot be longer than 12 months. Tax forms 2011 More information. Tax forms 2011   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Tax forms 2011 Accounting Methods Your accounting method is the way you account for your income and expenses. Tax forms 2011 Most taxpayers use either the cash method or an accrual method. Tax forms 2011 You choose a method when you file your first income tax return. Tax forms 2011 If you want to change your accounting method after that, you generally must get IRS approval. Tax forms 2011 Cash method. Tax forms 2011   If you use this method, report all items of income in the year in which you actually or constructively receive them. Tax forms 2011 Generally, you deduct all expenses in the year you actually pay them. Tax forms 2011 This is the method most individual taxpayers use. Tax forms 2011 Constructive receipt. Tax forms 2011   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Tax forms 2011 You do not need to have physical possession of it. Tax forms 2011 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). Tax forms 2011 Garnisheed wages. Tax forms 2011   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. Tax forms 2011 You must include these wages in income for the year you would have received them. Tax forms 2011 Debts paid for you. Tax forms 2011   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. Tax forms 2011 See Canceled Debts in chapter 12 for more information. Tax forms 2011 Payment to third party. Tax forms 2011   If a third party is paid income from property you own, you have constructively received the income. Tax forms 2011 It is the same as if you had actually received the income and paid it to the third party. Tax forms 2011 Payment to an agent. Tax forms 2011   Income an agent receives for you is income you constructively received in the year the agent receives it. Tax forms 2011 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. Tax forms 2011 Check received or available. Tax forms 2011   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Tax forms 2011 A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 No constructive receipt. Tax forms 2011   There may be facts to show that you did not constructively receive income. Tax forms 2011 Example. Tax forms 2011 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. Tax forms 2011 Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Tax forms 2011 Accrual method. Tax forms 2011   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Tax forms 2011 You generally deduct your expenses when you incur them, rather than when you pay them. Tax forms 2011 Income paid in advance. Tax forms 2011   An advance payment of income is generally included in gross income in the year you receive it. Tax forms 2011 Your method of accounting does not matter as long as the income is available to you. Tax forms 2011 An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Tax forms 2011   A limited deferral until the next tax year may be allowed for certain advance payments. Tax forms 2011 See Publication 538 for specific information. Tax forms 2011 Additional information. Tax forms 2011   For more information on accounting methods, including how to change your accounting method, see Publication 538. Tax forms 2011 Social Security Number (SSN) You must enter your SSN on your return. Tax forms 2011 If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Tax forms 2011 If you are filing a joint return, include the SSNs in the same order as the names. Tax forms 2011 Use this same order in submitting other forms and documents to the IRS. Tax forms 2011 Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Tax forms 2011 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. Tax forms 2011 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. Tax forms 2011 If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Tax forms 2011 Name change. Tax forms 2011   If you changed your name because of marriage, divorce, etc. Tax forms 2011 , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Tax forms 2011 This prevents delays in processing your return and issuing refunds. Tax forms 2011 It also safeguards your future social security benefits. Tax forms 2011 Dependent's SSN. Tax forms 2011   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Tax forms 2011 This requirement applies to all dependents (not just your children) claimed on your tax return. Tax forms 2011 Exception. Tax forms 2011    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. Tax forms 2011 The document must show that the child was born alive. Tax forms 2011 No SSN. Tax forms 2011   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Tax forms 2011 It usually takes about 2 weeks to get an SSN. Tax forms 2011 If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Tax forms 2011   If you are a U. Tax forms 2011 S. Tax forms 2011 citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Tax forms 2011 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. Tax forms 2011   Form SS-5 is available at any SSA office, on the Internet at www. Tax forms 2011 socialsecurity. Tax forms 2011 gov, or by calling 1-800-772-1213. Tax forms 2011 If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Tax forms 2011   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 . Tax forms 2011   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. Tax forms 2011 Adoption taxpayer identification number (ATIN). Tax forms 2011   If you are in the process of adopting a child who is a U. Tax forms 2011 S. Tax forms 2011 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. Tax forms 2011    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Tax forms 2011 S. Tax forms 2011 Adoptions, with the IRS to get an ATIN if all of the following are true. Tax forms 2011 You have a child living with you who was placed in your home for legal adoption. Tax forms 2011 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. Tax forms 2011 You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Tax forms 2011 You are eligible to claim the child as a dependent on your tax return. Tax forms 2011 After the adoption is final, you must apply for an SSN for the child. Tax forms 2011 You cannot continue using the ATIN. Tax forms 2011   See Form W-7A for more information. Tax forms 2011 Nonresident alien spouse. Tax forms 2011   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. Tax forms 2011 If your spouse is not eligible for an SSN, see the following discussion on ITINs. Tax forms 2011 Individual taxpayer identification number (ITIN). Tax forms 2011   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. Tax forms 2011 This also applies to an alien spouse or dependent. Tax forms 2011 To apply for an ITIN, file Form W-7 with the IRS. Tax forms 2011 It usually takes about 6 to 10 weeks to get an ITIN. Tax forms 2011 Enter the ITIN on your tax return wherever an SSN is requested. Tax forms 2011    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. Tax forms 2011 See the Form W-7 instructions for how and where to file. Tax forms 2011 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. Tax forms 2011 ITIN for tax use only. Tax forms 2011   An ITIN is for tax use only. Tax forms 2011 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. Tax forms 2011 S. Tax forms 2011 law. Tax forms 2011 Penalty for not providing social security number. Tax forms 2011   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Tax forms 2011 See the discussion on Penalties , later, for more information. Tax forms 2011 SSN on correspondence. Tax forms 2011   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. Tax forms 2011 Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Tax forms 2011 Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Tax forms 2011 If you want $3 to go to this fund, check the box. Tax forms 2011 If you are filing a joint return, your spouse can also have $3 go to the fund. Tax forms 2011 If you check a box, your tax or refund will not change. Tax forms 2011 Computations The following information may be useful in making the return easier to complete. Tax forms 2011 Rounding off dollars. Tax forms 2011   You can round off cents to whole dollars on your return and schedules. Tax forms 2011 If you do round to whole dollars, you must round all amounts. Tax forms 2011 To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Tax forms 2011 For example, $1. Tax forms 2011 39 becomes $1 and $2. Tax forms 2011 50 becomes $3. Tax forms 2011   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. Tax forms 2011 Example. Tax forms 2011 You receive two Forms W-2: one showing wages of $5,000. Tax forms 2011 55 and one showing wages of $18,500. Tax forms 2011 73. Tax forms 2011 On Form 1040, line 7, you would enter $23,501 ($5,000. Tax forms 2011 55 + $18,500. Tax forms 2011 73 = $23,501. Tax forms 2011 28), not $23,502 ($5,001 + $18,501). Tax forms 2011 Equal amounts. Tax forms 2011   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Tax forms 2011 Example. Tax forms 2011 Line 1 is $500. Tax forms 2011 Line 3 is $500. Tax forms 2011 Line 5 asks you to enter the smaller of line 1 or 3. Tax forms 2011 Enter $500 on line 5. Tax forms 2011 Negative amounts. Tax forms 2011   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. Tax forms 2011 To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Tax forms 2011 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. Tax forms 2011 You may be able to file a paperless return using IRS e-file. Tax forms 2011 There's nothing to attach or mail, not even your Forms W-2. Tax forms 2011 See Does My Return Have To Be on Paper, earlier. Tax forms 2011 Form W-2. Tax forms 2011   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Tax forms 2011 You should have a Form W-2 from each employer. Tax forms 2011 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. Tax forms 2011 Attach it to the front page of your paper return, not to any attachments. Tax forms 2011 For more information, see Form W-2 in chapter 4. Tax forms 2011   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Tax forms 2011 , 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. Tax forms 2011 Form 1040EZ. Tax forms 2011   There are no additional schedules to file with Form 1040EZ. Tax forms 2011 Form 1040A. Tax forms 2011   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. Tax forms 2011 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Tax forms 2011 Do not attach items unless required to do so. Tax forms 2011 Form 1040. Tax forms 2011   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. Tax forms 2011 Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Tax forms 2011 Do not attach items unless required to do so. Tax forms 2011 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. Tax forms 2011 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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The Tax Forms 2011

Tax forms 2011 Publication 946 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Tax forms 2011 Tax questions. Tax forms 2011 What's New for 2013 Increased section 179 deduction dollar limits. Tax forms 2011  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000 ($535,000 for qualified enterprise zone property). Tax forms 2011 This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2,000,000. Tax forms 2011 See Dollar Limits under How Much Can You Deduct in chapter 2. Tax forms 2011 Depreciation limits on business vehicles. Tax forms 2011  The total section 179 deduction and depreciation you can deduct for a passenger automobile (that is not a truck or van) you use in your business and first placed in service in 2013 is $3,160, if the special depreciation allowance does not apply. Tax forms 2011 The maximum deduction you can take for a truck or van you use in your business and first placed in service in 2013 is $3,360, if the special depreciation allowance does not apply. Tax forms 2011 See Maximum Depreciation Deduction in chapter 5. Tax forms 2011 Special allowance for qualified second generation biofuel plant property. Tax forms 2011 . Tax forms 2011  For tax years ending after December 31, 2012, you may be able to take a 50% special depreciation allowance for qualified second generation biofuel plant property placed in service after January 2, 2013, and before January 1, 2014. Tax forms 2011 Election to accelerate minimum tax credits for round 3 extension property. Tax forms 2011 . Tax forms 2011  For tax years ending after December 31, 2012, a corporation can elect to claim pre-2006 unused minimum tax credits in lieu of the special depreciation allowance for round 3 extension property. Tax forms 2011 What's New for 2014 Expiration of the increased section 179 deduction limits and expanded definition of section 179 property. Tax forms 2011  For tax years beginning after 2013, the increased section 179 expense deduction limit and threshold amount before reduction in limitation will no longer apply. Tax forms 2011 Also, the definition of section 179 property will no longer include certain qualified real property. Tax forms 2011 Expiration of the 7-year recovery period for motor sports entertainment complexes. Tax forms 2011  Qualified motor sports entertainment complex property placed in service after December 31, 2013, will not be treated as 7-year property under MACRS. Tax forms 2011 Expiration of the 15-year recovery period for qualified leasehold improvement, restaurant, and retail improvement properties. Tax forms 2011  Qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property placed in service after December 31, 2013, will not be treated as 15-year property under MACRS. Tax forms 2011 Expiration of the accelerated depreciation for qualified Indian reservation property. Tax forms 2011  The accelerated depreciation of property on an Indian Reservation will not apply to property placed in service after December 31, 2013. Tax forms 2011 Expiration of the 3-year recovery period for certain race horses. Tax forms 2011  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. Tax forms 2011 Reminders Photographs of missing children. Tax forms 2011  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms 2011 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms 2011 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. Tax forms 2011 Introduction Future developments. Tax forms 2011   For the latest information about developments related to Publication 946 such as legislation enacted after this publication was published, go to www. Tax forms 2011 irs. Tax forms 2011 gov/pub946. Tax forms 2011 This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation (for example, the special depreciation allowance and deductions under the Modified Accelerated Cost Recovery System (MACRS)). Tax forms 2011 It also explains how you can elect to take a section 179 deduction, instead of depreciation deductions, for certain property, and the additional rules for listed property. Tax forms 2011 The depreciation methods discussed in this publication generally do not apply to property placed in service before 1987. Tax forms 2011 For more information, see Publication 534, Depreciating Property Placed in Service Before 1987. Tax forms 2011 Definitions. Tax forms 2011   Many of the terms used in this publication are defined in the Glossary near the end of the publication. Tax forms 2011 Glossary terms used in each discussion under the major headings are listed before the beginning of each discussion throughout the publication. Tax forms 2011 Do you need a different publication?   The following table shows where you can get more detailed information when depreciating certain types of property. Tax forms 2011 For information on depreciating: See Publication: A car 463, Travel, Entertainment, Gift, and Car Expenses Residential rental property 527, Residential Rental Property (Including Rental of Vacation Home) Office space in your home 587, Business Use of Your Home (Including Use by Daycare Providers) Farm property 225, Farmer's Tax Guide Comments and suggestions. Tax forms 2011   We welcome your comments about this publication and your suggestions for future editions. Tax forms 2011   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Tax forms 2011 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms 2011 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms 2011   You can send us comments from www. Tax forms 2011 irs. Tax forms 2011 gov/formspubs/. Tax forms 2011 Select “Comment on Tax Forms and Publications” under “More Information. Tax forms 2011 ”   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. Tax forms 2011 Ordering forms and publications. Tax forms 2011   Visit www. Tax forms 2011 irs. Tax forms 2011 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. Tax forms 2011 Internal Revenue Service 1201 N. Tax forms 2011 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms 2011   If you have a tax question, check the information available on IRS. Tax forms 2011 gov or call 1-800-829-1040. Tax forms 2011 We cannot answer tax questions sent to either of the above addresses. Tax forms 2011 Prev  Up  Next   Home   More Online Publications