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Taxact2011online

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Taxact2011online

Taxact2011online Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. Taxact2011online Para pedir formularios y publicaciones. Taxact2011online Preguntas sobre los impuestos. Taxact2011online Todo material en esta publicación puede ser reimpreso gratuitamente. Taxact2011online Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. Taxact2011online Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. Taxact2011online Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. Taxact2011online Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. Taxact2011online Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. Taxact2011online Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. Taxact2011online Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. Taxact2011online Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. Taxact2011online La mayor parte de estos cambios se abordan en más detalle en esta publicación. Taxact2011online Acontecimientos futuros. Taxact2011online  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. Taxact2011online irs. Taxact2011online gov/pub17sp. Taxact2011online Impuesto Adicional del Medicare. Taxact2011online  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. Taxact2011online 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. Taxact2011online El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Taxact2011online Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. Taxact2011online Impuesto sobre los ingresos netos de inversión. Taxact2011online  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Taxact2011online Este impuesto es el 3. Taxact2011online 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Taxact2011online Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. Taxact2011online Cambio en las tasas tributarias. Taxact2011online  La tasa tributaria mayor es de 39. Taxact2011online 6%. Taxact2011online Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. Taxact2011online Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. Taxact2011online  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. Taxact2011online Vea el capítulo 16 . Taxact2011online Gastos médicos y dentales. Taxact2011online  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. Taxact2011online 5% si usted o su cónyuge tiene 65 años de edad o más). Taxact2011online Vea el capítulo 21 . Taxact2011online Aumento de la cantidad de la exención personal para determinados contribuyentes. Taxact2011online  La exención personal que le corresponde a usted ha aumentado a $3,900. Taxact2011online Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Taxact2011online Vea el capítulo 3 . Taxact2011online Límite sobre las deducciones detalladas. Taxact2011online  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. Taxact2011online Vea el capítulo 29 . Taxact2011online Matrimonio entre el mismo sexo. Taxact2011online  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. Taxact2011online Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. Taxact2011online Vea el capítulo 2 . Taxact2011online Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. Taxact2011online Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . Taxact2011online Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). Taxact2011online  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). Taxact2011online Vea el capítulo 5 . Taxact2011online Créditos tributarios que vencen. Taxact2011online  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. Taxact2011online Usted no puede reclamar ninguno de éstos en su declaración del año 2013. Taxact2011online Vea el capítulo 37 . Taxact2011online Esquemas de inversión de tipo Ponzi. Taxact2011online  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. Taxact2011online Vea el capítulo 25 . Taxact2011online Método simplificado para la deducción por oficina en el hogar. Taxact2011online  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. Taxact2011online Vea la Publicación 587, disponible en inglés. Taxact2011online Tarifas estándar por milla. Taxact2011online  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. Taxact2011online Vea el capítulo 26 . Taxact2011online Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. Taxact2011online Vea el capítulo 21 . Taxact2011online Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. Taxact2011online Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Taxact2011online Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. Taxact2011online Muchos de estos asuntos se explican más adelante en esta publicación. Taxact2011online Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. Taxact2011online  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. Taxact2011online Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. Taxact2011online Vea el capítulo 1 . Taxact2011online Proteja su documentación tributaria contra el robo de identidad. Taxact2011online  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. Taxact2011online Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. Taxact2011online Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. Taxact2011online Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . Taxact2011online Números de identificación del contribuyente. Taxact2011online  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. Taxact2011online Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. Taxact2011online Por lo general, este número es el número de Seguro Social de la persona. Taxact2011online Vea el capítulo 1 . Taxact2011online Ingreso de fuentes en el extranjero. Taxact2011online  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. Taxact2011online Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. Taxact2011online Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). Taxact2011online Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. Taxact2011online Para más detalles, vea la Publicación 54, Tax Guide for U. Taxact2011online S. Taxact2011online Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. Taxact2011online Activos financieros extranjeros. Taxact2011online  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. Taxact2011online Vea www. Taxact2011online IRS. Taxact2011online gov/form8938, en inglés, para más detalles. Taxact2011online Prórroga automática de 6 meses para presentar la declaración de impuestos. Taxact2011online  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. Taxact2011online Vea el capítulo 1 . Taxact2011online Incluya su número de teléfono en la declaración. Taxact2011online  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. Taxact2011online Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. Taxact2011online Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. Taxact2011online Pago de los impuestos. Taxact2011online   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. Taxact2011online Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. Taxact2011online Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. Taxact2011online Vea el capítulo 1 . Taxact2011online Maneras más rápidas de presentar su declaración. Taxact2011online  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. Taxact2011online Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. Taxact2011online Vea el capítulo 1 . Taxact2011online Presentación electrónica gratuita de la declaración. Taxact2011online  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. Taxact2011online Vea el capítulo 1 . Taxact2011online Cambio de dirección. Taxact2011online  Si cambia de dirección, debe notificarle al IRS. Taxact2011online Vea el tema titulado Cambio de Dirección , en el capítulo 1. Taxact2011online Reembolsos de una declaración presentada fuera de plazo. Taxact2011online  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. Taxact2011online Vea el capítulo 1 . Taxact2011online Declaraciones de impuestos frívolas. Taxact2011online  El IRS ha publicado una lista de posturas identificadas como frívolas. Taxact2011online La multa por presentar una declaración de impuestos frívola es de $5,000. Taxact2011online Vea el capítulo 1 . Taxact2011online Reclamación errónea de reembolso o crédito. Taxact2011online  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. Taxact2011online Vea el capítulo 1 . Taxact2011online Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. Taxact2011online   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. Taxact2011online Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. Taxact2011online Servicio a los contribuyentes. Taxact2011online  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. Taxact2011online Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Taxact2011online Mandato para preparadores de impuestos sobre el sistema e-file. Taxact2011online  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. Taxact2011online Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. Taxact2011online Inspector General del Tesoro para la Administración Tributaria. Taxact2011online   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). Taxact2011online Puede mantenerse anónimo. Taxact2011online Fotografías de niños desaparecidos. Taxact2011online  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). Taxact2011online Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. Taxact2011online Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. Taxact2011online Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. Taxact2011online La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. Taxact2011online Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. Taxact2011online Cómo está organizada esta publicación. Taxact2011online   Esta publicación sigue de cerca el Formulario 1040, U. Taxact2011online S. Taxact2011online Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. Taxact2011online Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. Taxact2011online Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. Taxact2011online No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. Taxact2011online Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. Taxact2011online   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. Taxact2011online Qué se incluye en esta publicación. Taxact2011online   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. Taxact2011online La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. Taxact2011online Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. Taxact2011online Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. Taxact2011online La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. Taxact2011online   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. Taxact2011online También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. Taxact2011online   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. Taxact2011online Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. Taxact2011online Iconos. Taxact2011online   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. Taxact2011online Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. Taxact2011online Qué no se incluye en esta publicación. Taxact2011online   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. Taxact2011online Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). Taxact2011online   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. Taxact2011online Publicación 535, Business Expenses (Gastos de negocios), en inglés. Taxact2011online Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. Taxact2011online Ayuda del IRS. Taxact2011online   Existen muchas maneras en que puede obtener ayuda del IRS. Taxact2011online Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Taxact2011online Comentarios y sugerencias. Taxact2011online   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Taxact2011online   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Taxact2011online NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Taxact2011online Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. Taxact2011online   Usted nos puede enviar comentarios desde la página web www. Taxact2011online irs. Taxact2011online gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). Taxact2011online   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Taxact2011online Para pedir formularios y publicaciones. Taxact2011online   Visite www. Taxact2011online irs. Taxact2011online gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. Taxact2011online  Internal Revenue Service 1201 N. Taxact2011online Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Taxact2011online   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Taxact2011online gov/espanol o llame al 1-800-829-1040. Taxact2011online No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. Taxact2011online Misión del IRS. Taxact2011online   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. Taxact2011online Tabla 1. Taxact2011online Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. Taxact2011online Un sitio en Internet o una dirección de correo electrónico. Taxact2011online Una dirección que podría necesitar. Taxact2011online Documentos que debería mantener en su documentación personal. Taxact2011online Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. Taxact2011online Un número de teléfono importante. Taxact2011online Información que podría necesitar. Taxact2011online Prev  Up  Next   Home   More Online Publications
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The Taxact2011online

Taxact2011online 1. Taxact2011online   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. Taxact2011online 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. Taxact2011online   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. Taxact2011online See Publication 501 for more information. Taxact2011online Additional Medicare Tax. Taxact2011online  Beginning in 2013, a 0. Taxact2011online 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. Taxact2011online For more information, see the Instructions for Form 1040, line 60, and Form 8959. Taxact2011online Net Investment Income Tax. Taxact2011online  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Taxact2011online NIIT is a 3. Taxact2011online 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Taxact2011online For more information, see the Instructions for Form 1040, line 60, and Form 8960. Taxact2011online Refundable credit for prior year minimum tax. Taxact2011online  The refundable portion of the credit for prior year minimum tax is no longer available. Taxact2011online Who must file. Taxact2011online  Generally, the amount of income you can receive before you must file a return has been increased. Taxact2011online See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Taxact2011online Reminders File online. Taxact2011online  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Taxact2011online Create your own personal identification number (PIN) and file a completely paperless tax return. Taxact2011online For more information, see Does My Return Have To Be on Paper , later. Taxact2011online Change of address. Taxact2011online  If you change your address, you should notify the IRS. Taxact2011online You can use Form 8822 to notify the IRS of the change. Taxact2011online See Change of Address , later, under What Happens After I File. Taxact2011online Enter your social security number. Taxact2011online  You must enter your social security number (SSN) in the spaces provided on your tax return. Taxact2011online If you file a joint return, enter the SSNs in the same order as the names. Taxact2011online Direct deposit of refund. Taxact2011online  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. Taxact2011online See Direct Deposit under Refunds, later. Taxact2011online If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Taxact2011online Pay online or by phone. Taxact2011online  If you owe additional tax, you may be able to pay online or by phone. Taxact2011online See How To Pay , later. Taxact2011online Installment agreement. Taxact2011online  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Taxact2011online See Installment Agreement , later, under Amount You Owe. Taxact2011online You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Taxact2011online Automatic 6-month extension. Taxact2011online  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. Taxact2011online S. Taxact2011online Individual Income Tax Return. Taxact2011online See Automatic Extension , later. Taxact2011online Service in combat zone. Taxact2011online  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. Taxact2011online See Individuals Serving in Combat Zone , later, under When Do I Have To File. Taxact2011online Adoption taxpayer identification number. Taxact2011online  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). Taxact2011online For more information, see Social Security Number (SSN) , later. Taxact2011online Taxpayer identification number for aliens. Taxact2011online  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. Taxact2011online For more information, see Social Security Number (SSN) , later. Taxact2011online Frivolous tax submissions. Taxact2011online  The IRS has published a list of positions that are identified as frivolous. Taxact2011online The penalty for filing a frivolous tax return is $5,000. Taxact2011online Also, the $5,000 penalty will apply to other specified frivolous submissions. Taxact2011online For more information, see Civil Penalties , later. Taxact2011online Introduction This chapter discusses the following topics. Taxact2011online Whether you have to file a return. Taxact2011online Which form to use. Taxact2011online How to file electronically. Taxact2011online When, how, and where to file your return. Taxact2011online What happens if you pay too little or too much tax. Taxact2011online What records you should keep and how long you should keep them. Taxact2011online How you can change a return you have already filed. Taxact2011online 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. Taxact2011online Individuals in general. Taxact2011online (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Taxact2011online S. Taxact2011online citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Taxact2011online S. Taxact2011online possessions. Taxact2011online ) Dependents. Taxact2011online Certain children under age 19 or full-time students. Taxact2011online Self-employed persons. Taxact2011online Aliens. Taxact2011online The filing requirements for each category are explained in this chapter. Taxact2011online The filing requirements apply even if you do not owe tax. Taxact2011online Even if you do not have to file a return, it may be to your advantage to do so. Taxact2011online See Who Should File, later. Taxact2011online 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. Taxact2011online 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. Taxact2011online Individuals—In General If you are a U. Taxact2011online S. Taxact2011online citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Taxact2011online To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Taxact2011online Even if no table shows that you must file, you may need to file to get money back. Taxact2011online (See Who Should File , later. Taxact2011online ) Gross income. Taxact2011online   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Taxact2011online 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). Taxact2011online 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). Taxact2011online 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. Taxact2011online   Common types of income are discussed in Part Two of this publication. Taxact2011online Community income. Taxact2011online   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. Taxact2011online This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Taxact2011online See Publication 555, Community Property, for more information. Taxact2011online Nevada, Washington, and California domestic partners. Taxact2011online   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. Taxact2011online See Publication 555. Taxact2011online Self-employed individuals. Taxact2011online   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. Taxact2011online See Self-Employed Persons , later, for more information about your filing requirements. Taxact2011online    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Taxact2011online Filing status. Taxact2011online   Your filing status depends on whether you are single or married and on your family situation. Taxact2011online Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Taxact2011online See chapter 2 for an explanation of each filing status. Taxact2011online Age. Taxact2011online   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. Taxact2011online See Table 1-1. Taxact2011online You are considered 65 on the day before your 65th birthday. Taxact2011online For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Taxact2011online Table 1-1. Taxact2011online 2013 Filing Requirements for Most Taxpayers IF your filing status is. Taxact2011online . Taxact2011online . Taxact2011online AND at the end of 2013 you  were. Taxact2011online . Taxact2011online . Taxact2011online * THEN file a return if  your gross income  was at least. Taxact2011online . Taxact2011online . Taxact2011online ** 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. Taxact2011online ** 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). Taxact2011online 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). Taxact2011online 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. Taxact2011online Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Taxact2011online Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Taxact2011online 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. Taxact2011online *** 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. Taxact2011online 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. Taxact2011online You are the surviving spouse, executor, administrator, or legal representative. Taxact2011online The decedent met the filing requirements at the date of death. Taxact2011online For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Taxact2011online U. Taxact2011online S. Taxact2011online 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. Taxact2011online For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Taxact2011online S. Taxact2011online Citizens and Resident Aliens Abroad. Taxact2011online It is available online and at most U. Taxact2011online S. Taxact2011online embassies and consulates. Taxact2011online See How To Get Tax Help in the back of this publication. Taxact2011online Residents of Puerto Rico If you are a U. Taxact2011online S. Taxact2011online citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Taxact2011online S. Taxact2011online income tax return for any year in which you meet the income requirements. Taxact2011online This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Taxact2011online If you are a bona fide resident of Puerto Rico for the entire year, your U. Taxact2011online S. Taxact2011online gross income does not include income from sources within Puerto Rico. Taxact2011online It does, however, include any income you received for your services as an employee of the United States or a U. Taxact2011online S. Taxact2011online agency. Taxact2011online If you receive income from Puerto Rican sources that is not subject to U. Taxact2011online S. Taxact2011online tax, you must reduce your standard deduction. Taxact2011online As a result, the amount of income you must have before you are required to file a U. Taxact2011online S. Taxact2011online income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Taxact2011online For more information, see Publication 570, Tax Guide for Individuals With Income From U. Taxact2011online S. Taxact2011online Possessions. Taxact2011online Individuals With Income From U. Taxact2011online S. Taxact2011online Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Taxact2011online S. Taxact2011online Virgin Islands, special rules may apply when determining whether you must file a U. Taxact2011online S. Taxact2011online federal income tax return. Taxact2011online In addition, you may have to file a return with the individual island government. Taxact2011online See Publication 570 for more information. Taxact2011online 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. Taxact2011online You also must file if your situation is described in Table 1-3. Taxact2011online Responsibility of parent. Taxact2011online   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Taxact2011online 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. Taxact2011online 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. Taxact2011online ” Child's earnings. Taxact2011online   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Taxact2011online This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Taxact2011online But if the child does not pay the tax due on this income, the parent is liable for the tax. Taxact2011online 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. Taxact2011online If this election is made, the child does not have to file a return. Taxact2011online See Parent's Election To Report Child's Interest and Dividends in chapter 31. Taxact2011online 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. Taxact2011online 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. Taxact2011online 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). Taxact2011online 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. Taxact2011online 28 or more. Taxact2011online (See Table 1-3. Taxact2011online ) Use Schedule SE (Form 1040) to figure your self-employment tax. Taxact2011online Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Taxact2011online For more information about this tax, see Publication 334, Tax Guide for Small Business. Taxact2011online Employees of foreign governments or international organizations. Taxact2011online   If you are a U. Taxact2011online S. Taxact2011online 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. Taxact2011online Ministers. Taxact2011online   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. Taxact2011online This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Taxact2011online For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Taxact2011online Table 1-2. Taxact2011online 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Taxact2011online If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Taxact2011online (See Table 1-3 for other situations when you must file. Taxact2011online ) In this table, earned income includes salaries, wages, tips, and professional fees. Taxact2011online It also includes taxable scholarship and fellowship grants. Taxact2011online (See Scholarships and fellowships in chapter 12. Taxact2011online ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Taxact2011online It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Taxact2011online Gross income is the total of your earned and unearned income. Taxact2011online   Single dependents—Were you either age 65 or older or blind? □ No. Taxact2011online You must file a return if any of the following apply. Taxact2011online     • Your unearned income was more than $1,000. Taxact2011online     • Your earned income was more than $6,100. Taxact2011online     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Taxact2011online □ Yes. Taxact2011online You must file a return if any of the following apply. Taxact2011online     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Taxact2011online     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Taxact2011online     • 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). Taxact2011online Married dependents—Were you either age 65 or older or blind? □ No. Taxact2011online You must file a return if any of the following apply. Taxact2011online     • Your unearned income was more than $1,000. Taxact2011online     • Your earned income was more than $6,100. Taxact2011online     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Taxact2011online     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Taxact2011online □ Yes. Taxact2011online You must file a return if any of the following apply. Taxact2011online     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Taxact2011online     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Taxact2011online     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Taxact2011online     • 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). Taxact2011online Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Taxact2011online The rules used to determine your alien status are discussed in Publication 519, U. Taxact2011online S. Taxact2011online Tax Guide for Aliens. Taxact2011online Resident alien. Taxact2011online   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Taxact2011online S. Taxact2011online citizens. Taxact2011online Use the forms discussed in this publication. Taxact2011online Nonresident alien. Taxact2011online   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Taxact2011online S. Taxact2011online citizens and resident aliens. Taxact2011online See Publication 519 to find out if U. Taxact2011online S. Taxact2011online income tax laws apply to you and which forms you should file. Taxact2011online Dual-status taxpayer. Taxact2011online   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. Taxact2011online Different rules apply for each part of the year. Taxact2011online For information on dual-status taxpayers, see Publication 519. Taxact2011online Table 1-3. Taxact2011online Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Taxact2011online 1. Taxact2011online   You owe any special taxes, including any of the following. Taxact2011online   a. Taxact2011online Alternative minimum tax. Taxact2011online   b. Taxact2011online Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Taxact2011online But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Taxact2011online   c. Taxact2011online Household employment taxes. Taxact2011online But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Taxact2011online   d. Taxact2011online 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. Taxact2011online   e. Taxact2011online Recapture of first-time homebuyer credit. Taxact2011online   f. Taxact2011online 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. Taxact2011online   g. Taxact2011online Recapture taxes. Taxact2011online 2. Taxact2011online   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Taxact2011online 3. Taxact2011online   You had net earnings from self-employment of at least $400. Taxact2011online 4. Taxact2011online   You had wages of $108. Taxact2011online 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Taxact2011online 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. Taxact2011online You had federal income tax withheld or made estimated tax payments. Taxact2011online You qualify for the earned income credit. Taxact2011online See chapter 36 for more information. Taxact2011online You qualify for the additional child tax credit. Taxact2011online See chapter 34 for more information. Taxact2011online You qualify for the health coverage tax credit. Taxact2011online See chapter 37 for more information. Taxact2011online You qualify for the American opportunity credit. Taxact2011online See chapter 35 for more information. Taxact2011online You qualify for the credit for federal tax on fuels. Taxact2011online See chapter 37 for more information. Taxact2011online Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Taxact2011online (But also see Does My Return Have To Be on Paper , later. Taxact2011online ) See the discussion under Form 1040 for when you must use that form. Taxact2011online Form 1040EZ Form 1040EZ is the simplest form to use. Taxact2011online You can use Form 1040EZ if all of the following apply. Taxact2011online    Your filing status is single or married filing jointly. Taxact2011online If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Taxact2011online You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Taxact2011online If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Taxact2011online You do not claim any dependents. Taxact2011online Your taxable income is less than $100,000. Taxact2011online 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. Taxact2011online You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Taxact2011online You do not claim any credits other than the earned income credit. Taxact2011online You do not owe any household employment taxes on wages you paid to a household employee. Taxact2011online If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Taxact2011online You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Taxact2011online   You must meet all of these requirements to use Form 1040EZ. Taxact2011online If you do not, you must use Form 1040A or Form 1040. Taxact2011online Figuring tax. Taxact2011online   On Form 1040EZ, you can use only the tax table to figure your income tax. Taxact2011online You cannot use Form 1040EZ to report any other tax. Taxact2011online Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Taxact2011online You can use Form 1040A if all of the following apply. Taxact2011online    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. Taxact2011online 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. Taxact2011online You must use Form 1040. Taxact2011online Your taxable income is less than $100,000. Taxact2011online Your adjustments to income are for only the following items. Taxact2011online Educator expenses. Taxact2011online IRA deduction. Taxact2011online Student loan interest deduction. Taxact2011online Tuition and fees. Taxact2011online You do not itemize your deductions. Taxact2011online You claim only the following tax credits. Taxact2011online The credit for child and dependent care expenses. Taxact2011online (See chapter 32. Taxact2011online ) The credit for the elderly or the disabled. Taxact2011online (See chapter 33. Taxact2011online ) The education credits. Taxact2011online (See chapter 35. Taxact2011online ) The retirement savings contribution credit. Taxact2011online (See chapter 37. Taxact2011online ) The child tax credit. Taxact2011online (See chapter 34. Taxact2011online ) The earned income credit. Taxact2011online (See chapter 36. Taxact2011online ) The additional child tax credit. Taxact2011online (See chapter 34. Taxact2011online ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Taxact2011online (See Publication 525, Taxable and Nontaxable Income. Taxact2011online )   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. Taxact2011online   You must meet all these requirements to use Form 1040A. Taxact2011online If you do not, you must use Form 1040. Taxact2011online Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Taxact2011online You can use Form 1040 to report all types of income, deductions, and credits. Taxact2011online 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. Taxact2011online You must use Form 1040 if any of the following apply. Taxact2011online    Your taxable income is $100,000 or more. Taxact2011online You itemize your deductions on Schedule A. Taxact2011online 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. Taxact2011online You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Taxact2011online 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). Taxact2011online You received $20 or more in tips in any 1 month and did not report all of them to your employer. Taxact2011online (See chapter 6. Taxact2011online ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Taxact2011online You claim any credits other than the credits listed earlier under Form 1040A. Taxact2011online You owe the excise tax on insider stock compensation from an expatriated corporation. Taxact2011online Your Form W-2 shows an amount in box 12 with a code Z. Taxact2011online You had a qualified health savings account funding distribution from your IRA. Taxact2011online You are an employee and your employer did not withhold social security and Medicare tax. Taxact2011online You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Taxact2011online You are a debtor in a bankruptcy case filed after October 16, 2005. Taxact2011online You must repay the first-time homebuyer credit. Taxact2011online You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Taxact2011online Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Taxact2011online If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Taxact2011online See your tax return instructions for details. Taxact2011online If you do not qualify for Free File, then you should check out IRS. Taxact2011online gov for low-cost e-file options or Free File Fillable Forms. Taxact2011online IRS e-file Table 1-4 lists the benefits of IRS e-file. Taxact2011online IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Taxact2011online As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Taxact2011online However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Taxact2011online Using e-file does not affect your chances of an IRS examination of your return. Taxact2011online Free File Fillable Forms. Taxact2011online   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Taxact2011online 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. Taxact2011online gov, and Apply only to a federal tax return. Taxact2011online Electronic return signatures. Taxact2011online   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Taxact2011online If you are filing online, you must use a Self-Select PIN. Taxact2011online If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Taxact2011online Self-Select PIN. Taxact2011online   The Self-Select PIN method allows you to create your own PIN. Taxact2011online 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. Taxact2011online   A PIN is any combination of five digits you choose except five zeros. Taxact2011online If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Taxact2011online   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. Taxact2011online Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Taxact2011online AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Taxact2011online If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Taxact2011online Visit us at IRS. Taxact2011online gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Taxact2011online (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Taxact2011online The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Taxact2011online ) You will also be prompted to enter your date of birth. Taxact2011online Table 1-4. Taxact2011online Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Taxact2011online • Free File is available in English and Spanish. Taxact2011online • Free File is available online 24 hours a day, 7 days a week. Taxact2011online • Get your refund faster by e-filing using Direct Deposit. Taxact2011online • Sign electronically with a secure self-selected PIN and file a completely paperless return. Taxact2011online • Receive an acknowledgement that your return was received and accepted. Taxact2011online • 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. Taxact2011online You can also file a return early and pay the amount you owe by the due date of your return. Taxact2011online • Save time by preparing and e-filing federal and state returns together. Taxact2011online • IRS computers quickly and automatically check for errors or other missing information. Taxact2011online • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Taxact2011online You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Taxact2011online If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Taxact2011online This can be found at IRS. Taxact2011online gov. Taxact2011online Click on Request an Electronic Filing PIN. Taxact2011online Or you can call 1-866-704-7388. Taxact2011online Practitioner PIN. Taxact2011online   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Taxact2011online The practitioner can provide you with details. Taxact2011online Form 8453. Taxact2011online   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Taxact2011online For details, see Form 8453. Taxact2011online For more details, visit www. Taxact2011online irs. Taxact2011online gov/efile and click on “ Individuals. Taxact2011online ” Identity Protection PIN. Taxact2011online   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. Taxact2011online If the IRS has not given you this type of number, leave these spaces blank. Taxact2011online For more information, see the Instructions for Form 1040A or Form 1040. Taxact2011online Power of attorney. Taxact2011online   If an agent is signing your return for you, a power of attorney (POA) must be filed. Taxact2011online Attach the POA to Form 8453 and file it using that form's instructions. Taxact2011online See Signatures , later, for more information on POAs. Taxact2011online State returns. Taxact2011online   In most states, you can file an electronic state return simultaneously with your federal return. Taxact2011online For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Taxact2011online irs. Taxact2011online gov/efile. Taxact2011online Refunds. Taxact2011online   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. Taxact2011online With e-file, your refund will be issued faster than if you filed on paper. Taxact2011online   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. Taxact2011online See Offset against debts under Refunds, later. Taxact2011online Refund inquiries. Taxact2011online   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Taxact2011online See Refund Information , later. Taxact2011online Amount you owe. Taxact2011online   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Taxact2011online See How To Pay , later, for information on how to pay the amount you owe. Taxact2011online Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Taxact2011online A computer with Internet access and tax preparation software are all you need. Taxact2011online Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Taxact2011online IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Taxact2011online For information, visit www. Taxact2011online irs. Taxact2011online gov/efile. Taxact2011online Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Taxact2011online Others offer it for a fee. Taxact2011online Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Taxact2011online Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Taxact2011online 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. Taxact2011online 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. Taxact2011online To find a site near you, call 1-800-906-9887. Taxact2011online Or to find the nearest AARP TaxAide site, visit AARP's website at www. Taxact2011online aarp. Taxact2011online org/taxaide or call 1-888-227-7669. Taxact2011online For more information on these programs, go to IRS. Taxact2011online gov and enter keyword “VITA” in the search box. Taxact2011online Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Taxact2011online 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. Taxact2011online Note. Taxact2011online Tax professionals may charge a fee for IRS e-file. Taxact2011online Fees can vary depending on the professional and the specific services rendered. Taxact2011online 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. Taxact2011online 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. Taxact2011online Table 1-5. Taxact2011online When To File Your 2013 Return For U. Taxact2011online S. Taxact2011online citizens and residents who file returns on a calendar year. Taxact2011online   For Most Taxpayers For Certain Taxpayers Outside the U. Taxact2011online S. Taxact2011online 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. Taxact2011online When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Taxact2011online —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Taxact2011online Filing paper returns on time. Taxact2011online   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. Taxact2011online If you send your return by registered mail, the date of the registration is the postmark date. Taxact2011online The registration is evidence that the return was delivered. Taxact2011online 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. Taxact2011online The postmarked certified mail receipt is evidence that the return was delivered. Taxact2011online Private delivery services. Taxact2011online   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. Taxact2011online The private delivery service can tell you how to get written proof of this date. Taxact2011online   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Taxact2011online gov and enter “private delivery service” in the search box. Taxact2011online   The following are designated private delivery services. Taxact2011online DHL Express (DHL): Same Day Service. Taxact2011online Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Taxact2011online United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Taxact2011online M. Taxact2011online , UPS Worldwide Express Plus, and UPS Worldwide Express. Taxact2011online Filing electronic returns on time. Taxact2011online   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. Taxact2011online An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Taxact2011online   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. Taxact2011online The date and time in your time zone controls whether your electronically filed return is timely. Taxact2011online Filing late. Taxact2011online   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Taxact2011online For more information, see Penalties , later. Taxact2011online Also see Interest under Amount You Owe. Taxact2011online   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. Taxact2011online Nonresident alien. Taxact2011online    If you are a nonresident alien and earn wages subject to U. Taxact2011online S. Taxact2011online income tax withholding, your 2013 U. Taxact2011online S. Taxact2011online 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. Taxact2011online   If you do not earn wages subject to U. Taxact2011online S. Taxact2011online 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. Taxact2011online See Publication 519 for more filing information. Taxact2011online Filing for a decedent. Taxact2011online   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. Taxact2011online See Publication 559. Taxact2011online Extensions of Time To File You may be able to get an extension of time to file your return. Taxact2011online 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. Taxact2011online 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. Taxact2011online Example. Taxact2011online If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Taxact2011online If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Taxact2011online You may also be charged penalties, discussed later. Taxact2011online How to get the automatic extension. Taxact2011online   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Taxact2011online E-file options. Taxact2011online   There are two ways you can use e-file to get an extension of time to file. Taxact2011online Complete Form 4868, Application for Automatic Extension of Time To File U. Taxact2011online S. Taxact2011online Individual Income Tax Return, to use as a worksheet. Taxact2011online If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Taxact2011online If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Taxact2011online E-file using your personal computer or a tax professional. Taxact2011online    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Taxact2011online You will need to provide certain information from your tax return for 2012. Taxact2011online 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. Taxact2011online E-file and pay by credit or debit card or by direct transfer from your bank account. Taxact2011online   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. Taxact2011online You can do this by phone or over the Internet. Taxact2011online You do not file Form 4868. Taxact2011online See Pay online , under How To Pay, later in this chapter. Taxact2011online Filing a paper Form 4868. Taxact2011online   You can get an extension of time to file by filing a paper Form 4868. Taxact2011online Mail it to the address shown in the form instructions. Taxact2011online   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Taxact2011online ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Taxact2011online When to file. Taxact2011online   You must request the automatic extension by the due date for your return. Taxact2011online You can file your return any time before the 6-month extension period ends. Taxact2011online When you file your return. Taxact2011online   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Taxact2011online 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. Taxact2011online Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Taxact2011online 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. Taxact2011online S. Taxact2011online 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. Taxact2011online 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. Taxact2011online If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Taxact2011online See Individuals Serving in Combat Zone , later, for special rules that apply to you. Taxact2011online Married taxpayers. Taxact2011online   If you file a joint return, only one spouse has to qualify for this automatic extension. Taxact2011online If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Taxact2011online How to get the extension. Taxact2011online   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Taxact2011online (See the situations listed under (2), earlier. Taxact2011online ) Extensions beyond 2 months. Taxact2011online   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. Taxact2011online File Form 4868 and check the box on line 8. Taxact2011online No further extension. Taxact2011online   An extension of more than 6 months will generally not be granted. Taxact2011online However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Taxact2011online For more information, see When To File and Pay in Publication 54. Taxact2011online 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. Taxact2011online 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. Taxact2011online Combat zone. Taxact2011online   For purposes of the automatic extension, the term “combat zone” includes the following areas. Taxact2011online The Arabian peninsula area, effective January 17, 1991. Taxact2011online The Kosovo area, effective March 24, 1999. Taxact2011online Afghanistan area, effective September 19, 2001. Taxact2011online   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Taxact2011online The publication also has information about other tax benefits available to military personnel serving in a combat zone. Taxact2011online Extension period. Taxact2011online   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. Taxact2011online   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. Taxact2011online For example, you have 3½ months (January 1 – April 15) to file your tax return. Taxact2011online 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. Taxact2011online See Extension of Deadlines in Publication 3 for more information. Taxact2011online   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. Taxact2011online 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. Taxact2011online It also explains how to complete certain sections of the form. Taxact2011online You may find Table 1-6 helpful when you prepare your paper return. Taxact2011online Table 1-6. Taxact2011online Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Taxact2011online 2 — Get the forms, schedules, and publications you need. Taxact2011online 3 — Fill in your return. Taxact2011online 4 — Check your return to make sure it is correct. Taxact2011online 5 — Sign and date your return. Taxact2011online 6 — Attach all required forms and schedules. Taxact2011online Electronic returns. Taxact2011online   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Taxact2011online Substitute tax forms. Taxact2011online   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. Taxact2011online Form W-2. Taxact2011online   If you were an employee, you should receive Form W-2 from your employer. Taxact2011online You will need the information from this form to prepare your return. Taxact2011online See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Taxact2011online   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Taxact2011online If it is mailed, you should allow adequate time to receive it before contacting your employer. Taxact2011online If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Taxact2011online When you request IRS help, be prepared to provide the following information. Taxact2011online Your name, address (including ZIP code), and phone number. Taxact2011online Your SSN. Taxact2011online Your dates of employment. Taxact2011online Your employer's name, address (including ZIP code), and phone number. Taxact2011online Form 1099. Taxact2011online   If you received certain types of income, you may receive a Form 1099. Taxact2011online 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). Taxact2011online If it is mailed, you should allow adequate time to receive it before contacting the payer. Taxact2011online 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. Taxact2011online When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Taxact2011online A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Taxact2011online You must account for your income and expenses in a way that clearly shows your taxable income. Taxact2011online The way you do this is called an accounting method. Taxact2011online This section explains which accounting periods and methods you can use. Taxact2011online Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Taxact2011online If you do not use a calendar year, your accounting period is a fiscal year. Taxact2011online A regular fiscal year is a 12-month period that ends on the last day of any month except December. Taxact2011online A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Taxact2011online You choose your accounting period (tax year) when you file your first income tax return. Taxact2011online It cannot be longer than 12 months. Taxact2011online More information. Taxact2011online   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Taxact2011online Accounting Methods Your accounting method is the way you account for your income and expenses. Taxact2011online Most taxpayers use either the cash method or an accrual method. Taxact2011online You choose a method when you file your first income tax return. Taxact2011online If you want to change your accounting method after that, you generally must get IRS approval. Taxact2011online Cash method. Taxact2011online   If you use this method, report all items of income in the year in which you actually or constructively receive them. Taxact2011online Generally, you deduct all expenses in the year you actually pay them. Taxact2011online This is the method most individual taxpayers use. Taxact2011online Constructive receipt. Taxact2011online   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Taxact2011online You do not need to have physical possession of it. Taxact2011online 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). Taxact2011online Garnisheed wages. Taxact2011online   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. Taxact2011online You must include these wages in income for the year you would have received them. Taxact2011online Debts paid for you. Taxact2011online   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. Taxact2011online See Canceled Debts in chapter 12 for more information. Taxact2011online Payment to third party. Taxact2011online   If a third party is paid income from property you own, you have constructively received the income. Taxact2011online It is the same as if you had actually received the income and paid it to the third party. Taxact2011online Payment to an agent. Taxact2011online   Income an agent receives for you is income you constructively received in the year the agent receives it. Taxact2011online 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. Taxact2011online Check received or available. Taxact2011online   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Taxact2011online A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Taxact2011online 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. Taxact2011online 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. Taxact2011online No constructive receipt. Taxact2011online   There may be facts to show that you did not constructively receive income. Taxact2011online Example. Taxact2011online 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. Taxact2011online Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Taxact2011online Accrual method. Taxact2011online   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Taxact2011online You generally deduct your expenses when you incur them, rather than when you pay them. Taxact2011online Income paid in advance. Taxact2011online   An advance payment of income is generally included in gross income in the year you receive it. Taxact2011online Your method of accounting does not matter as long as the income is available to you. Taxact2011online An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Taxact2011online   A limited deferral until the next tax year may be allowed for certain advance payments. Taxact2011online See Publication 538 for specific information. Taxact2011online Additional information. Taxact2011online   For more information on accounting methods, including how to change your accounting method, see Publication 538. Taxact2011online Social Security Number (SSN) You must enter your SSN on your return. Taxact2011online If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Taxact2011online If you are filing a joint return, include the SSNs in the same order as the names. Taxact2011online Use this same order in submitting other forms and documents to the IRS. Taxact2011online Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Taxact2011online 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. Taxact2011online 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. Taxact2011online If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Taxact2011online Name change. Taxact2011online   If you changed your name because of marriage, divorce, etc. Taxact2011online , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Taxact2011online This prevents delays in processing your return and issuing refunds. Taxact2011online It also safeguards your future social security benefits. Taxact2011online Dependent's SSN. Taxact2011online   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Taxact2011online This requirement applies to all dependents (not just your children) claimed on your tax return. Taxact2011online Exception. Taxact2011online    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. Taxact2011online The document must show that the child was born alive. Taxact2011online No SSN. Taxact2011online   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Taxact2011online It usually takes about 2 weeks to get an SSN. Taxact2011online If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Taxact2011online   If you are a U. Taxact2011online S. Taxact2011online citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Taxact2011online 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. Taxact2011online   Form SS-5 is available at any SSA office, on the Internet at www. Taxact2011online socialsecurity. Taxact2011online gov, or by calling 1-800-772-1213. Taxact2011online If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Taxact2011online   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 . Taxact2011online   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. Taxact2011online Adoption taxpayer identification number (ATIN). Taxact2011online   If you are in the process of adopting a child who is a U. Taxact2011online S. Taxact2011online 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. Taxact2011online    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Taxact2011online S. Taxact2011online Adoptions, with the IRS to get an ATIN if all of the following are true. Taxact2011online You have a child living with you who was placed in your home for legal adoption. Taxact2011online 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. Taxact2011online You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Taxact2011online You are eligible to claim the child as a dependent on your tax return. Taxact2011online After the adoption is final, you must apply for an SSN for the child. Taxact2011online You cannot continue using the ATIN. Taxact2011online   See Form W-7A for more information. Taxact2011online Nonresident alien spouse. Taxact2011online   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. Taxact2011online If your spouse is not eligible for an SSN, see the following discussion on ITINs. Taxact2011online Individual taxpayer identification number (ITIN). Taxact2011online   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. Taxact2011online This also applies to an alien spouse or dependent. Taxact2011online To apply for an ITIN, file Form W-7 with the IRS. Taxact2011online It usually takes about 6 to 10 weeks to get an ITIN. Taxact2011online Enter the ITIN on your tax return wherever an SSN is requested. Taxact2011online    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. Taxact2011online See the Form W-7 instructions for how and where to file. Taxact2011online 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. Taxact2011online ITIN for tax use only. Taxact2011online   An ITIN is for tax use only. Taxact2011online 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. Taxact2011online S. Taxact2011online law. Taxact2011online Penalty for not providing social security number. Taxact2011online   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Taxact2011online See the discussion on Penalties , later, for more information. Taxact2011online SSN on correspondence. Taxact2011online   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. Taxact2011online Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Taxact2011online Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Taxact2011online If you want $3 to go to this fund, check the box. Taxact2011online If you are filing a joint return, your spouse can also have $3 go to the fund. Taxact2011online If you check a box, your tax or refund will not change. Taxact2011online Computations The following information may be useful in making the return easier to complete. Taxact2011online Rounding off dollars. Taxact2011online   You can round off cents to whole dollars on your return and schedules. Taxact2011online If you do round to whole dollars, you must round all amounts. Taxact2011online To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Taxact2011online For example, $1. Taxact2011online 39 becomes $1 and $2. Taxact2011online 50 becomes $3. Taxact2011online   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. Taxact2011online Example. Taxact2011online You receive two Forms W-2: one showing wages of $5,000. Taxact2011online 55 and one showing wages of $18,500. Taxact2011online 73. Taxact2011online On Form 1040, line 7, you would enter $23,501 ($5,000. Taxact2011online 55 + $18,500. Taxact2011online 73 = $23,501. Taxact2011online 28), not $23,502 ($5,001 + $18,501). Taxact2011online Equal amounts. Taxact2011online   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Taxact2011online Example. Taxact2011online Line 1 is $500. Taxact2011online Line 3 is $500. Taxact2011online Line 5 asks you to enter the smaller of line 1 or 3. Taxact2011online Enter $500 on line 5. Taxact2011online Negative amounts. Taxact2011online   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. Taxact2011online To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Taxact2011online 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. Taxact2011online You may be able to file a paperless return using IRS e-file. Taxact2011online There's nothing to attach or mail, not even your Forms W-2. Taxact2011online See Does My Return Have To Be on Paper, earlier. Taxact2011online Form W-2. Taxact2011online   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Taxact2011online You should have a Form W-2 from each employer. Taxact2011online 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. Taxact2011online Attach it to the front page of your paper return, not to any attachments. Taxact2011online For more information, see Form W-2 in chapter 4. Taxact2011online   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Taxact2011online , 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. Taxact2011online Form 1040EZ. Taxact2011online   There are no additional schedules to file with Form 1040EZ. Taxact2011online Form 1040A. Taxact2011online   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. Taxact2011online Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Taxact2011online Do not attach items unless required to do so. Taxact2011online Form 1040. Taxact2011online   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. Taxact2011online Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Taxact2011online Do not attach items unless required to do so. Taxact2011online 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. Taxact2011online 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