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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

Taxcut Software

Free Tax Filing For Military10401040nr Online FreeFiling Previous Year TaxesFree 1040 Ez FormTax Form 1040x Amended ReturnTurbotax LoginHow Do I Amend My 2012 Tax ReturnDo I Have To File State TaxesAmend Tax FormsE File 1040x1040ez 2010 File OnlineState TaxH&r BlockFile State Taxes For Free OnlineGo 2007 TaxesBlock At HomeAmend Taxes OnlineWww Irs Gov 1040x InstructionsWhere Mail 1040x Amended Return2012 Amended Tax Form2012 Tax Forms 1040ez1040ez For 2012Irs Form 1040ezWww Irs Gov Form1040aLate Tax ReturnHow To Fill 1040nrFederal Tax Forms 1040ez 2013File Taxes OnlineHow To File A 2011 Tax ReturnTax 1040ezFree Online Tax Preparation1040ez Forms Free DownloadVita Tax LocationsTax Amendment FormIrs State Tax Forms 2013I Need To Find A Place On Line To File Back TaxesTax Forms 1040 Ez2010 Taxes Cheap 1099g Form W 2File Free Federal And State Taxes Online

Taxcut Software

Taxcut software Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. Taxcut software B Burden of proof, Burden of proof. Taxcut software C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. Taxcut software Periods of financial disability, Periods of financial disability. Taxcut software Comments on publication, Comments and suggestions. Taxcut software Communications, privileged, Confidentiality privilege. Taxcut software , Confidentiality privilege. Taxcut software Confidentiality, Confidentiality privilege. Taxcut software , Confidentiality privilege. Taxcut software D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. Taxcut software Estates Claim for refund, Claim for refund by estates electing the installment method of payment. Taxcut software Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. Taxcut software Financial disability, periods of Claim for refund, Periods of financial disability. Taxcut software Form 8379, Injured spouse exception. Taxcut software 8857, Form 8857. Taxcut software Free tax services, Free help with your tax return. Taxcut software H Help (see Tax help) I Injured spouse, Injured spouse exception. Taxcut software Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. Taxcut software , Relief from joint and several liability on a joint return. Taxcut software Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. Taxcut software Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. Taxcut software J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. Taxcut software , Relief from joint and several liability on a joint return. Taxcut software L Losses Disaster area, Disaster area claims for refund. Taxcut software Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. Taxcut software M Mediation, fast track, Fast track mediation. Taxcut software More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. Taxcut software Notices Third party contacts, Notice of IRS contact of third parties. Taxcut software O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. Taxcut software P Penalties, suspended, Suspension of interest and penalties. Taxcut software Practitioners, federally authorized Confidential communications, Confidentiality privilege. Taxcut software , Confidentiality privilege. Taxcut software Presidentially declared disaster, Disaster area claims for refund. Taxcut software Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. Taxcut software , Offset of past-due state income tax obligations against overpayments. Taxcut software Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. Taxcut software Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. Taxcut software , Confidentiality privilege. Taxcut software Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. Taxcut software S Suggestions for publication, Comments and suggestions. Taxcut software T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. Taxcut software Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. Taxcut software Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Taxcut software Taxpayer Advocate Service, Taxpayer Advocate Service. Taxcut software Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. Taxcut software TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. Taxcut software Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications
Español

Marshals Service

Part of the Department of Justice, the Marshals Service is responsible for providing security to the federal judiciary, managing the witness security program, managing and selling the seized or forfeited assets of criminals, is responsible for the confinement and transportation of federal prisoners who have not been turned over to the bureau of prisons, and is the primary federal agency responsible for fugitive investigations.

Contact the Agency or Department

Website: Marshals Service

Contact In-Person: Find a District Office Near You

Phone Number: (202) 307-9100

The Taxcut Software

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