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Www irs gov free file Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. Www irs gov free file S. Www irs gov free file Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. Www irs gov free file Full-time student. Www irs gov free file Adjusted gross income. Www irs gov free file More information. Www irs gov free file Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). Www irs gov free file Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. Www irs gov free file Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. Www irs gov free file You are a member of a religious order who has taken a vow of poverty. Www irs gov free file You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. Www irs gov free file See Exemption From Self-Employment (SE) Tax , later. Www irs gov free file You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. Www irs gov free file For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. Www irs gov free file Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. Www irs gov free file See Ministerial Services , later. Www irs gov free file Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. Www irs gov free file However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. Www irs gov free file For the specific services covered, see Ministerial Services , later. Www irs gov free file Ministers defined. Www irs gov free file   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Www irs gov free file Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. Www irs gov free file   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. Www irs gov free file Employment status for other tax purposes. Www irs gov free file   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. Www irs gov free file For income tax or retirement plan purposes, your income earned as an employee will be considered wages. Www irs gov free file Common-law employee. Www irs gov free file   Under common-law rules, you are considered either an employee or a self-employed person. Www irs gov free file Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. Www irs gov free file For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. Www irs gov free file   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. Www irs gov free file However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. Www irs gov free file Example. Www irs gov free file A church hires and pays you a salary to perform ministerial services subject to its control. Www irs gov free file Under the common-law rules, you are an employee of the church while performing those services. Www irs gov free file Form SS-8. Www irs gov free file   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. Www irs gov free file Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. Www irs gov free file See Ministerial Services , later. Www irs gov free file However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Www irs gov free file Vow of poverty. Www irs gov free file   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. Www irs gov free file You do not need to request a separate exemption. Www irs gov free file For income tax purposes, the earnings are tax free to you. Www irs gov free file Your earnings are considered the income of the religious order. Www irs gov free file Services covered under FICA at the election of the order. Www irs gov free file   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. Www irs gov free file Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. Www irs gov free file   The order or subdivision elects coverage by filing Form SS-16. Www irs gov free file The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. Www irs gov free file If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. Www irs gov free file You do not pay any of the FICA tax. Www irs gov free file Services performed outside the order. Www irs gov free file   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. Www irs gov free file   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. Www irs gov free file You may, however, be able to take a charitable deduction for the amount you turn over to the order. Www irs gov free file See Publication 526, Charitable Contributions. Www irs gov free file Rulings. Www irs gov free file   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. Www irs gov free file To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. Www irs gov free file R. Www irs gov free file B. Www irs gov free file 1, available at www. Www irs gov free file irs. Www irs gov free file gov/irb/2014-1_IRB/ar05. Www irs gov free file html. Www irs gov free file Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. Www irs gov free file However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Www irs gov free file Practitioners. Www irs gov free file   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. Www irs gov free file State law specifically exempts Christian Science practitioners from licensing requirements. Www irs gov free file   Some Christian Science practitioners also are Christian Science teachers or lecturers. Www irs gov free file Income from teaching or lecturing is considered the same as income from their work as practitioners. Www irs gov free file Readers. Www irs gov free file   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. Www irs gov free file Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. Www irs gov free file Some exceptions are discussed next. Www irs gov free file Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. Www irs gov free file If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. Www irs gov free file Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. Www irs gov free file 28 during the tax year. Www irs gov free file However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. Www irs gov free file Churches and church organizations make this election by filing two copies of Form 8274. Www irs gov free file For more information about making this election, see Form 8274. Www irs gov free file Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. Www irs gov free file This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. Www irs gov free file Make this choice by filing Form 4029. Www irs gov free file See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. Www irs gov free file U. Www irs gov free file S. Www irs gov free file Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. Www irs gov free file Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. Www irs gov free file S. Www irs gov free file social security system. Www irs gov free file To determine your alien status, see Publication 519, U. Www irs gov free file S. Www irs gov free file Tax Guide for Aliens. Www irs gov free file Residents of Puerto Rico, the U. Www irs gov free file S. Www irs gov free file Virgin Islands, Guam, the CNMI, and American Samoa. Www irs gov free file   If you are a resident of one of these U. Www irs gov free file S. Www irs gov free file possessions but not a U. Www irs gov free file S. Www irs gov free file citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. Www irs gov free file For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. Www irs gov free file Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. Www irs gov free file Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. Www irs gov free file Even if you have an exemption, only the income you receive for performing ministerial services is exempt. Www irs gov free file The exemption does not apply to any other income. Www irs gov free file The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. Www irs gov free file Ministers Most services you perform as a minister, priest, rabbi, etc. Www irs gov free file , are ministerial services. Www irs gov free file These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. Www irs gov free file You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. Www irs gov free file A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. Www irs gov free file Services for nonreligious organizations. Www irs gov free file   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Www irs gov free file Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. Www irs gov free file   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. Www irs gov free file Services that are not part of your ministry. Www irs gov free file   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. Www irs gov free file The following are not ministerial services. Www irs gov free file Services you perform for nonreligious organizations other than the services stated above. Www irs gov free file Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. Www irs gov free file These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. Www irs gov free file (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. Www irs gov free file ) Services you perform in a government-owned and operated hospital. Www irs gov free file (These services are considered performed by a government employee, not by a minister as part of the ministry. Www irs gov free file ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. Www irs gov free file Books or articles. Www irs gov free file   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. Www irs gov free file   This rule also applies to members of religious orders and to Christian Science practitioners and readers. Www irs gov free file Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. Www irs gov free file The services are considered ministerial because you perform them as an agent of the order. Www irs gov free file For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. Www irs gov free file However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. Www irs gov free file Effect of employee status. Www irs gov free file   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. Www irs gov free file In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. Www irs gov free file This result is true even if you have taken a vow of poverty. Www irs gov free file Example. Www irs gov free file Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. Www irs gov free file They renounce all claims to their earnings. Www irs gov free file The earnings belong to the order. Www irs gov free file Pat is a licensed attorney. Www irs gov free file The superiors of the order instructed her to get a job with a law firm. Www irs gov free file Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. Www irs gov free file Chris is a secretary. Www irs gov free file The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Www irs gov free file Chris took the job and gave all his earnings to the order. Www irs gov free file Pat's services are not duties required by the order. Www irs gov free file Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. Www irs gov free file Chris' services are duties required by the order. Www irs gov free file He is acting as an agent of the order and not as an employee of a third party. Www irs gov free file He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. Www irs gov free file Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Www irs gov free file Amounts you receive for performing these services are generally subject to SE tax. Www irs gov free file You may request an exemption from SE tax, discussed next, which applies only to those services. Www irs gov free file Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. Www irs gov free file Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. Www irs gov free file They do not have to request the exemption. Www irs gov free file Who cannot be exempt. Www irs gov free file   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. Www irs gov free file These elections are irrevocable. Www irs gov free file You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. Www irs gov free file You elected before 1968 to be covered under social security for your ministerial services. Www irs gov free file Requesting exemption. Www irs gov free file    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. Www irs gov free file More detailed explanations follow. Www irs gov free file If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. Www irs gov free file It does not apply to any other self-employment income. Www irs gov free file Table 2. Www irs gov free file The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. Www irs gov free file You file Form 4361, described below under Requesting Exemption—Form 4361 . Www irs gov free file You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. Www irs gov free file You file for other than economic reasons. Www irs gov free file You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). Www irs gov free file This requirement does not apply to Christian Science practitioners or readers. Www irs gov free file You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. Www irs gov free file You establish that the organization is a church or a convention or association of churches. Www irs gov free file You did not make an election discussed earlier under Who cannot be exempt . Www irs gov free file You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. Www irs gov free file Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. Www irs gov free file The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. Www irs gov free file If it is approved, keep the approved copy of Form 4361 in your permanent records. Www irs gov free file When to file. Www irs gov free file   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. Www irs gov free file You have net earnings from self-employment of at least $400. Www irs gov free file Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. Www irs gov free file The 2 years do not have to be consecutive tax years. Www irs gov free file    The approval process can take some time, so you should file Form 4361 as soon as possible. Www irs gov free file Example 1. Www irs gov free file Rev. Www irs gov free file Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. Www irs gov free file He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. Www irs gov free file However, if Rev. Www irs gov free file Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. Www irs gov free file Example 2. Www irs gov free file Rev. Www irs gov free file Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. Www irs gov free file She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. Www irs gov free file However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. Www irs gov free file Example 3. Www irs gov free file In 2011, Rev. Www irs gov free file David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. Www irs gov free file In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. Www irs gov free file Therefore, he had no net self-employment earnings as a minister in 2012. Www irs gov free file Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. Www irs gov free file In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. Www irs gov free file Rev. Www irs gov free file Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. Www irs gov free file Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. Www irs gov free file Death of individual. Www irs gov free file   The right to file an application for exemption ends with an individual's death. Www irs gov free file A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. Www irs gov free file Effective date of exemption. Www irs gov free file   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. Www irs gov free file Once the exemption is approved, it is irrevocable. Www irs gov free file Example. Www irs gov free file Rev. Www irs gov free file Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. Www irs gov free file She files an application for exemption on February 20, 2014. Www irs gov free file If an exemption is granted, it is effective for 2010 and the following years. Www irs gov free file Refunds of SE tax. Www irs gov free file   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. Www irs gov free file Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. Www irs gov free file A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. Www irs gov free file   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. Www irs gov free file Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. Www irs gov free file Exception. Www irs gov free file   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. Www irs gov free file However, if you pay your benefits back, you may be considered for exemption. Www irs gov free file Contact your local Social Security Administration office to find out the amount you must pay back. Www irs gov free file Eligibility requirements. Www irs gov free file   To claim this exemption from SE tax, all the following requirements must be met. Www irs gov free file You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . Www irs gov free file As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. Www irs gov free file You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. Www irs gov free file The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. Www irs gov free file Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. Www irs gov free file The sect or division must complete part of the form. Www irs gov free file The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. Www irs gov free file If it is approved, keep the approved copy of Form 4029 in your permanent records. Www irs gov free file When to file. Www irs gov free file   You can file Form 4029 at any time. Www irs gov free file   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. Www irs gov free file See Effective date of exemption next for information on when the newly approved exemption would become effective. Www irs gov free file    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. Www irs gov free file Effective date of exemption. Www irs gov free file   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. Www irs gov free file (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. Www irs gov free file )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. Www irs gov free file You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. Www irs gov free file The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. Www irs gov free file Refunds of SE tax paid. Www irs gov free file    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. Www irs gov free file For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. Www irs gov free file Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Www irs gov free file Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. Www irs gov free file A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. Www irs gov free file If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. Www irs gov free file Information for employers. Www irs gov free file   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. Www irs gov free file   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. Www irs gov free file Form W-2. Www irs gov free file   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. Www irs gov free file ” Do not make any entries in boxes 3, 4, 5, or 6. Www irs gov free file Forms 941, 943, and 944. Www irs gov free file   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. Www irs gov free file Instead, follow the instructions given below. Www irs gov free file Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. Www irs gov free file Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. Www irs gov free file Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. Www irs gov free file Effective date. Www irs gov free file   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. Www irs gov free file The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. Www irs gov free file Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. Www irs gov free file Regular method. Www irs gov free file Nonfarm optional method. Www irs gov free file You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. Www irs gov free file Blank worksheets are in the back of this publication, after the Comprehensive Example. Www irs gov free file Regular Method Most people use the regular method. Www irs gov free file Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. Www irs gov free file Then, subtract your allowable business deductions and multiply the difference by 92. Www irs gov free file 35% (. Www irs gov free file 9235). Www irs gov free file Use Schedule SE (Form 1040) to figure your net earnings and SE tax. Www irs gov free file If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. Www irs gov free file 35% (. Www irs gov free file 9235). Www irs gov free file Do not reduce your wages by any business deductions when making this computation. Www irs gov free file Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. Www irs gov free file If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. Www irs gov free file Amounts included in gross income. Www irs gov free file   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. Www irs gov free file , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. Www irs gov free file This amount is also subject to income tax. Www irs gov free file   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. Www irs gov free file Example. Www irs gov free file Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. Www irs gov free file The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. Www irs gov free file His church owns a parsonage that has a fair rental value of $12,000 per year. Www irs gov free file The church gives Pastor Adams the use of the parsonage. Www irs gov free file He is not exempt from SE tax. Www irs gov free file He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. Www irs gov free file The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. Www irs gov free file Overseas duty. Www irs gov free file   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. Www irs gov free file S. Www irs gov free file citizen or resident alien serving abroad and living in a foreign country. Www irs gov free file   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. Www irs gov free file Example. Www irs gov free file Diane Jones was the minister of a U. Www irs gov free file S. Www irs gov free file church in Mexico. Www irs gov free file She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. Www irs gov free file The United States does not have a social security agreement with Mexico, so Mrs. Www irs gov free file Jones is subject to U. Www irs gov free file S. Www irs gov free file SE tax and must include $35,000 when figuring net earnings from self-employment. Www irs gov free file Specified U. Www irs gov free file S. Www irs gov free file possessions. Www irs gov free file    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. Www irs gov free file Also see Residents of Puerto Rico, the U. Www irs gov free file S. Www irs gov free file Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. Www irs gov free file S. Www irs gov free file Citizens and Resident and Nonresident Aliens. Www irs gov free file Amounts not included in gross income. Www irs gov free file   Do not include the following amounts in gross income when figuring your net earnings from self-employment. Www irs gov free file Offerings that others made to the church. Www irs gov free file Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. Www irs gov free file Pension payments or retirement allowances you receive for your past ministerial services. Www irs gov free file The rental value of a parsonage or a parsonage allowance provided to you after you retire. Www irs gov free file Allowable deductions. Www irs gov free file   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. Www irs gov free file These are ministerial expenses you incurred while working other than as a common-law employee of the church. Www irs gov free file They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Www irs gov free file Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. Www irs gov free file   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . Www irs gov free file Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Www irs gov free file Do not complete Schedule C or C-EZ (Form 1040). Www irs gov free file However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. Www irs gov free file Employee reimbursement arrangements. Www irs gov free file   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Www irs gov free file Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. Www irs gov free file Accountable plans. Www irs gov free file   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. Www irs gov free file Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Www irs gov free file You must adequately account to your employer for these expenses within a reasonable period of time. Www irs gov free file You must return any excess reimbursement or allowance within a reasonable period of time. Www irs gov free file   The reimbursement is not reported on your Form W-2. Www irs gov free file Generally, if your expenses equal your reimbursement, you have no deduction. Www irs gov free file If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. Www irs gov free file Nonaccountable plan. Www irs gov free file   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. Www irs gov free file In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. Www irs gov free file Excess reimbursements you fail to return to your employer. Www irs gov free file Reimbursement of nondeductible expenses related to your employer's business. Www irs gov free file   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. Www irs gov free file Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. Www irs gov free file   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Www irs gov free file Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. Www irs gov free file If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. Www irs gov free file Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. Www irs gov free file The tax rate for the social security part is 12. Www irs gov free file 4%. Www irs gov free file In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. Www irs gov free file This tax rate is 2. Www irs gov free file 9%. Www irs gov free file The combined self-employment tax rate is 15. Www irs gov free file 3%. Www irs gov free file Additional Medicare Tax. Www irs gov free file   Beginning in 2013, a 0. Www irs gov free file 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Www irs gov free file Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Www irs gov free file A self-employment loss is not considered for purposes of this tax. Www irs gov free file RRTA compensation is separately compared to the threshold. Www irs gov free file For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Www irs gov free file Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. Www irs gov free file In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. Www irs gov free file You may use the nonfarm optional method if you meet all the following tests. Www irs gov free file You are self-employed on a regular basis. Www irs gov free file You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Www irs gov free file The net earnings can be from either farm or nonfarm earnings or both. Www irs gov free file You have used this method less than 5 prior years. Www irs gov free file (There is a 5-year lifetime limit. Www irs gov free file ) The years do not have to be consecutive. Www irs gov free file Your net nonfarm profits were: Less than $5,024, and Less than 72. Www irs gov free file 189% of your gross nonfarm income. Www irs gov free file If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. Www irs gov free file Table 3. Www irs gov free file Figuring Nonfarm Net Earnings IF your gross nonfarm income is . Www irs gov free file . Www irs gov free file . Www irs gov free file THEN your net earnings are equal to . Www irs gov free file . Www irs gov free file . Www irs gov free file $6,960 or less Two-thirds of your gross nonfarm income. Www irs gov free file More than $6,960 $4,640. Www irs gov free file Actual net earnings. Www irs gov free file   Multiply your total earnings subject to SE tax by 92. Www irs gov free file 35% (. Www irs gov free file 9235) to get actual net earnings. Www irs gov free file Actual net earnings are equivalent to net earnings under the “Regular Method. Www irs gov free file ” More information. Www irs gov free file   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. Www irs gov free file Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. Www irs gov free file Note. Www irs gov free file For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. Www irs gov free file Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. Www irs gov free file Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Www irs gov free file , in addition to your salary. Www irs gov free file If the offering is made to the religious institution, it is not taxable to you. Www irs gov free file Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. Www irs gov free file However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Www irs gov free file For more information, see Publication 526. Www irs gov free file Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. Www irs gov free file Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. Www irs gov free file This exclusion applies only for income tax purposes. Www irs gov free file It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. Www irs gov free file Designation requirement. Www irs gov free file   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. Www irs gov free file It must designate a definite amount. Www irs gov free file It cannot determine the amount of the housing allowance at a later date. Www irs gov free file If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. Www irs gov free file   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. Www irs gov free file The local congregation must officially designate the part of your salary that is a housing allowance. Www irs gov free file However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. Www irs gov free file Rental allowances. Www irs gov free file   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. Www irs gov free file   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. Www irs gov free file Fair rental value of parsonage. Www irs gov free file   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. Www irs gov free file However, the exclusion cannot be more than the reasonable pay for your services. Www irs gov free file If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. Www irs gov free file Example. Www irs gov free file Rev. Www irs gov free file Joanna Baker is a full-time minister. Www irs gov free file The church allows her to use a parsonage that has an annual fair rental value of $24,000. Www irs gov free file The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Www irs gov free file Her actual utility costs during the year were $7,000. Www irs gov free file For income tax purposes, Rev. Www irs gov free file Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Www irs gov free file She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). Www irs gov free file Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). Www irs gov free file Home ownership. Www irs gov free file   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. Www irs gov free file Excess rental allowance. Www irs gov free file   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. Www irs gov free file   Include in the total on Form 1040, line 7. Www irs gov free file On the dotted line next to line 7, enter “Excess allowance” and the amount. Www irs gov free file You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. Www irs gov free file However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). Www irs gov free file Retired ministers. Www irs gov free file   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. Www irs gov free file However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. Www irs gov free file Teachers or administrators. Www irs gov free file   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. Www irs gov free file However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. Www irs gov free file    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. Www irs gov free file In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. Www irs gov free file   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. Www irs gov free file Theological students. Www irs gov free file   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. Www irs gov free file Traveling evangelists. Www irs gov free file   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. Www irs gov free file You are an ordained minister. Www irs gov free file You perform ministerial services at churches located away from your community. Www irs gov free file You actually use the rental allowance to maintain your permanent home. Www irs gov free file Cantors. Www irs gov free file   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. Www irs gov free file Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. Www irs gov free file See Members of Religious Orders , earlier, under Social Security Coverage. Www irs gov free file Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. Www irs gov free file S. Www irs gov free file possession. Www irs gov free file Publication 54 discusses the foreign earned income exclusion. Www irs gov free file Publication 570, Tax Guide for Individuals With Income From U. Www irs gov free file S. Www irs gov free file Possessions, covers the rules for taxpayers with income from U. Www irs gov free file S. Www irs gov free file possessions. Www irs gov free file You can get these free publications from the Internal Revenue Service at IRS. Www irs gov free file gov or from most U. Www irs gov free file S. Www irs gov free file Embassies or consulates. Www irs gov free file Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. Www irs gov free file Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. Www irs gov free file You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). Www irs gov free file You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. Www irs gov free file See Publication 529 for more information on this limit. Www irs gov free file However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). Www irs gov free file Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. Www irs gov free file You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. Www irs gov free file Exception. Www irs gov free file   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. Www irs gov free file Figuring the allocation. Www irs gov free file   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. Www irs gov free file    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. Www irs gov free file Example. Www irs gov free file Rev. Www irs gov free file Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. Www irs gov free file He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. Www irs gov free file $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. Www irs gov free file Rev. Www irs gov free file Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. Www irs gov free file Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. Www irs gov free file   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. Www irs gov free file The statement must contain all of the following information. Www irs gov free file A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. Www irs gov free file ) plus the amount. Www irs gov free file A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. Www irs gov free file A list of each item of otherwise deductible ministerial expenses plus the amount. Www irs gov free file How you figured the nondeductible part of your otherwise deductible expenses. Www irs gov free file A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. Www irs gov free file   See the attachments prepared for the Comprehensive Example , later. Www irs gov free file Following the example, you will find blank worksheets for your own use. Www irs gov free file Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. Www irs gov free file If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. Www irs gov free file See the Instructions for Form 1040 to figure your deduction. Www irs gov free file The following special rules apply to the self-employed health insurance deduction. Www irs gov free file You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. Www irs gov free file You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. Www irs gov free file The deduction cannot exceed your net earnings from the business under which the insurance plan is established. Www irs gov free file Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. Www irs gov free file More information. Www irs gov free file   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. Www irs gov free file Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. Www irs gov free file This is an income tax deduction only, on Form 1040, line 27. Www irs gov free file Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. Www irs gov free file Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. Www irs gov free file You must pay the tax as you earn or receive income during the year. Www irs gov free file An employee usually has income tax withheld from his or her wages or salary. Www irs gov free file However, your salary is not subject to federal income tax withholding if both of the following conditions apply. Www irs gov free file You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. Www irs gov free file Your salary is for ministerial services (see Ministerial Services , earlier). Www irs gov free file If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. Www irs gov free file You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. Www irs gov free file Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. Www irs gov free file Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. Www irs gov free file See Form 1040-ES for the different payment methods. Www irs gov free file The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. Www irs gov free file For more information, see chapter 2 of Publication 505. Www irs gov free file If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. Www irs gov free file Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. Www irs gov free file Table 4. Www irs gov free file 2013 Filing Requirements for Most Taxpayers IF your filing status is . Www irs gov free file . Www irs gov free file . Www irs gov free file AND at the end of 2013 you were* . Www irs gov free file . Www irs gov free file . Www irs gov free file THEN file a return if your gross income** was at least . Www irs gov free file . Www irs gov free file . Www irs gov free file single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Www irs gov free file ** 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). Www irs gov free file 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 in 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). Www irs gov free file If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. Www irs gov free file Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Www irs gov free file Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Www irs gov free file But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Www irs gov free file *** 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. Www irs gov free file Additional requirements. Www irs gov free file   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. Www irs gov free file 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). Www irs gov free file Self-employment tax. Www irs gov free file   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. Www irs gov free file   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. Www irs gov free file You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). Www irs gov free file You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. Www irs gov free file However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). Www irs gov free file Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Www irs gov free file Note. Www irs gov free file For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. Www irs gov free file You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. Www irs gov free file Exemption from SE tax. Www irs gov free file   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Www irs gov free file Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. Www irs gov free file However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. Www irs gov free file    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Www irs gov free file Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. Www irs gov free file More information. Www irs gov free file   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. Www irs gov free file Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. Www irs gov free file You generally can deduct your contributions to the plan. Www irs gov free file Your contributions and the earnings on them are not taxed until they are distributed. Www irs gov free file Retirement plans for the self-employed. Www irs gov free file   To set up one of the following plans you must be self-employed. Www irs gov free file SEP (simplified employee pension) plan. Www irs gov free file SIMPLE (savings incentive match plan for employees) plan. Www irs gov free file Qualified retirement plan (also called a Keogh or H. Www irs gov free file R. Www irs gov free file 10 plan). Www irs gov free file   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. Www irs gov free file See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. Www irs gov free file This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. Www irs gov free file   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. Www irs gov free file You are not a self-employed person for purposes of setting up a retirement plan. Www irs gov free file This result is true even if your salary is subject to SE tax. Www irs gov free file   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. Www irs gov free file   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Www irs gov free file Individual retirement arrangements (IRAs). Www irs gov free file   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Www irs gov free file Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). Www irs gov free file   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. Www irs gov free file You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. Www irs gov free file   If you contribute to a traditional IRA, your contribution may be deductible. Www irs gov free file However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). Www irs gov free file   For more information on IRAs, see Publication 590. Www irs gov free file Tax-sheltered annuity plans. Www irs gov free file   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. Www irs gov free file For more
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Www irs gov free file 1. Www irs gov free file   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. Www irs gov free file 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. Www irs gov free file   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. Www irs gov free file See Publication 501 for more information. Www irs gov free file Additional Medicare Tax. Www irs gov free file  Beginning in 2013, a 0. Www irs gov free file 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. Www irs gov free file For more information, see the Instructions for Form 1040, line 60, and Form 8959. Www irs gov free file Net Investment Income Tax. Www irs gov free file  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Www irs gov free file NIIT is a 3. Www irs gov free file 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Www irs gov free file For more information, see the Instructions for Form 1040, line 60, and Form 8960. Www irs gov free file Refundable credit for prior year minimum tax. Www irs gov free file  The refundable portion of the credit for prior year minimum tax is no longer available. Www irs gov free file Who must file. Www irs gov free file  Generally, the amount of income you can receive before you must file a return has been increased. Www irs gov free file See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. Www irs gov free file Reminders File online. Www irs gov free file  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. Www irs gov free file Create your own personal identification number (PIN) and file a completely paperless tax return. Www irs gov free file For more information, see Does My Return Have To Be on Paper , later. Www irs gov free file Change of address. Www irs gov free file  If you change your address, you should notify the IRS. Www irs gov free file You can use Form 8822 to notify the IRS of the change. Www irs gov free file See Change of Address , later, under What Happens After I File. Www irs gov free file Enter your social security number. Www irs gov free file  You must enter your social security number (SSN) in the spaces provided on your tax return. Www irs gov free file If you file a joint return, enter the SSNs in the same order as the names. Www irs gov free file Direct deposit of refund. Www irs gov free file  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. Www irs gov free file See Direct Deposit under Refunds, later. Www irs gov free file If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. Www irs gov free file Pay online or by phone. Www irs gov free file  If you owe additional tax, you may be able to pay online or by phone. Www irs gov free file See How To Pay , later. Www irs gov free file Installment agreement. Www irs gov free file  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. Www irs gov free file See Installment Agreement , later, under Amount You Owe. Www irs gov free file You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. Www irs gov free file Automatic 6-month extension. Www irs gov free file  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. Www irs gov free file S. Www irs gov free file Individual Income Tax Return. Www irs gov free file See Automatic Extension , later. Www irs gov free file Service in combat zone. Www irs gov free file  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. Www irs gov free file See Individuals Serving in Combat Zone , later, under When Do I Have To File. Www irs gov free file Adoption taxpayer identification number. Www irs gov free file  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). Www irs gov free file For more information, see Social Security Number (SSN) , later. Www irs gov free file Taxpayer identification number for aliens. Www irs gov free file  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. Www irs gov free file For more information, see Social Security Number (SSN) , later. Www irs gov free file Frivolous tax submissions. Www irs gov free file  The IRS has published a list of positions that are identified as frivolous. Www irs gov free file The penalty for filing a frivolous tax return is $5,000. Www irs gov free file Also, the $5,000 penalty will apply to other specified frivolous submissions. Www irs gov free file For more information, see Civil Penalties , later. Www irs gov free file Introduction This chapter discusses the following topics. Www irs gov free file Whether you have to file a return. Www irs gov free file Which form to use. Www irs gov free file How to file electronically. Www irs gov free file When, how, and where to file your return. Www irs gov free file What happens if you pay too little or too much tax. Www irs gov free file What records you should keep and how long you should keep them. Www irs gov free file How you can change a return you have already filed. Www irs gov free file 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. Www irs gov free file Individuals in general. Www irs gov free file (There are special rules for surviving spouses, executors, administrators, legal representatives, U. Www irs gov free file S. Www irs gov free file citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. Www irs gov free file S. Www irs gov free file possessions. Www irs gov free file ) Dependents. Www irs gov free file Certain children under age 19 or full-time students. Www irs gov free file Self-employed persons. Www irs gov free file Aliens. Www irs gov free file The filing requirements for each category are explained in this chapter. Www irs gov free file The filing requirements apply even if you do not owe tax. Www irs gov free file Even if you do not have to file a return, it may be to your advantage to do so. Www irs gov free file See Who Should File, later. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file Individuals—In General If you are a U. Www irs gov free file S. Www irs gov free file citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. Www irs gov free file To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. Www irs gov free file Even if no table shows that you must file, you may need to file to get money back. Www irs gov free file (See Who Should File , later. Www irs gov free file ) Gross income. Www irs gov free file   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. Www irs gov free file 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). Www irs gov free file 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). Www irs gov free file 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. Www irs gov free file   Common types of income are discussed in Part Two of this publication. Www irs gov free file Community income. Www irs gov free file   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. Www irs gov free file This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. Www irs gov free file See Publication 555, Community Property, for more information. Www irs gov free file Nevada, Washington, and California domestic partners. Www irs gov free file   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. Www irs gov free file See Publication 555. Www irs gov free file Self-employed individuals. Www irs gov free file   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. Www irs gov free file See Self-Employed Persons , later, for more information about your filing requirements. Www irs gov free file    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. Www irs gov free file Filing status. Www irs gov free file   Your filing status depends on whether you are single or married and on your family situation. Www irs gov free file Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. Www irs gov free file See chapter 2 for an explanation of each filing status. Www irs gov free file Age. Www irs gov free file   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. Www irs gov free file See Table 1-1. Www irs gov free file You are considered 65 on the day before your 65th birthday. Www irs gov free file For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. Www irs gov free file Table 1-1. Www irs gov free file 2013 Filing Requirements for Most Taxpayers IF your filing status is. Www irs gov free file . Www irs gov free file . Www irs gov free file AND at the end of 2013 you  were. Www irs gov free file . Www irs gov free file . Www irs gov free file * THEN file a return if  your gross income  was at least. Www irs gov free file . Www irs gov free file . Www irs gov free file ** 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. Www irs gov free file ** 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). Www irs gov free file 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). Www irs gov free file 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. Www irs gov free file Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. Www irs gov free file Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. Www irs gov free file 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. Www irs gov free file *** 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. Www irs gov free file 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. Www irs gov free file You are the surviving spouse, executor, administrator, or legal representative. Www irs gov free file The decedent met the filing requirements at the date of death. Www irs gov free file For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. Www irs gov free file U. Www irs gov free file S. Www irs gov free file 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. Www irs gov free file For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. Www irs gov free file S. Www irs gov free file Citizens and Resident Aliens Abroad. Www irs gov free file It is available online and at most U. Www irs gov free file S. Www irs gov free file embassies and consulates. Www irs gov free file See How To Get Tax Help in the back of this publication. Www irs gov free file Residents of Puerto Rico If you are a U. Www irs gov free file S. Www irs gov free file citizen and also a bona fide resident of Puerto Rico, you generally must file a U. Www irs gov free file S. Www irs gov free file income tax return for any year in which you meet the income requirements. Www irs gov free file This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. Www irs gov free file If you are a bona fide resident of Puerto Rico for the entire year, your U. Www irs gov free file S. Www irs gov free file gross income does not include income from sources within Puerto Rico. Www irs gov free file It does, however, include any income you received for your services as an employee of the United States or a U. Www irs gov free file S. Www irs gov free file agency. Www irs gov free file If you receive income from Puerto Rican sources that is not subject to U. Www irs gov free file S. Www irs gov free file tax, you must reduce your standard deduction. Www irs gov free file As a result, the amount of income you must have before you are required to file a U. Www irs gov free file S. Www irs gov free file income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. Www irs gov free file For more information, see Publication 570, Tax Guide for Individuals With Income From U. Www irs gov free file S. Www irs gov free file Possessions. Www irs gov free file Individuals With Income From U. Www irs gov free file S. Www irs gov free file Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. Www irs gov free file S. Www irs gov free file Virgin Islands, special rules may apply when determining whether you must file a U. Www irs gov free file S. Www irs gov free file federal income tax return. Www irs gov free file In addition, you may have to file a return with the individual island government. Www irs gov free file See Publication 570 for more information. Www irs gov free file 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. Www irs gov free file You also must file if your situation is described in Table 1-3. Www irs gov free file Responsibility of parent. Www irs gov free file   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file ” Child's earnings. Www irs gov free file   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. Www irs gov free file This is true even if under local law the child's parent has the right to the earnings and may actually have received them. Www irs gov free file But if the child does not pay the tax due on this income, the parent is liable for the tax. Www irs gov free file 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. Www irs gov free file If this election is made, the child does not have to file a return. Www irs gov free file See Parent's Election To Report Child's Interest and Dividends in chapter 31. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file 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). Www irs gov free file 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. Www irs gov free file 28 or more. Www irs gov free file (See Table 1-3. Www irs gov free file ) Use Schedule SE (Form 1040) to figure your self-employment tax. Www irs gov free file Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. Www irs gov free file For more information about this tax, see Publication 334, Tax Guide for Small Business. Www irs gov free file Employees of foreign governments or international organizations. Www irs gov free file   If you are a U. Www irs gov free file S. Www irs gov free file 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. Www irs gov free file Ministers. Www irs gov free file   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. Www irs gov free file This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. Www irs gov free file For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Www irs gov free file Table 1-2. Www irs gov free file 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. Www irs gov free file If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. Www irs gov free file (See Table 1-3 for other situations when you must file. Www irs gov free file ) In this table, earned income includes salaries, wages, tips, and professional fees. Www irs gov free file It also includes taxable scholarship and fellowship grants. Www irs gov free file (See Scholarships and fellowships in chapter 12. Www irs gov free file ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. Www irs gov free file It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. Www irs gov free file Gross income is the total of your earned and unearned income. Www irs gov free file   Single dependents—Were you either age 65 or older or blind? □ No. Www irs gov free file You must file a return if any of the following apply. Www irs gov free file     • Your unearned income was more than $1,000. Www irs gov free file     • Your earned income was more than $6,100. Www irs gov free file     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Www irs gov free file □ Yes. Www irs gov free file You must file a return if any of the following apply. Www irs gov free file     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). Www irs gov free file     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). Www irs gov free file     • 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). Www irs gov free file Married dependents—Were you either age 65 or older or blind? □ No. Www irs gov free file You must file a return if any of the following apply. Www irs gov free file     • Your unearned income was more than $1,000. Www irs gov free file     • Your earned income was more than $6,100. Www irs gov free file     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Www irs gov free file     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. Www irs gov free file □ Yes. Www irs gov free file You must file a return if any of the following apply. Www irs gov free file     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). Www irs gov free file     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). Www irs gov free file     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Www irs gov free file     • 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). Www irs gov free file Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. Www irs gov free file The rules used to determine your alien status are discussed in Publication 519, U. Www irs gov free file S. Www irs gov free file Tax Guide for Aliens. Www irs gov free file Resident alien. Www irs gov free file   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. Www irs gov free file S. Www irs gov free file citizens. Www irs gov free file Use the forms discussed in this publication. Www irs gov free file Nonresident alien. Www irs gov free file   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. Www irs gov free file S. Www irs gov free file citizens and resident aliens. Www irs gov free file See Publication 519 to find out if U. Www irs gov free file S. Www irs gov free file income tax laws apply to you and which forms you should file. Www irs gov free file Dual-status taxpayer. Www irs gov free file   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. Www irs gov free file Different rules apply for each part of the year. Www irs gov free file For information on dual-status taxpayers, see Publication 519. Www irs gov free file Table 1-3. Www irs gov free file Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. Www irs gov free file 1. Www irs gov free file   You owe any special taxes, including any of the following. Www irs gov free file   a. Www irs gov free file Alternative minimum tax. Www irs gov free file   b. Www irs gov free file Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Www irs gov free file But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. Www irs gov free file   c. Www irs gov free file Household employment taxes. Www irs gov free file But if you are filing a return only because you owe this tax, you can file Schedule H by itself. Www irs gov free file   d. Www irs gov free file 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. Www irs gov free file   e. Www irs gov free file Recapture of first-time homebuyer credit. Www irs gov free file   f. Www irs gov free file 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. Www irs gov free file   g. Www irs gov free file Recapture taxes. Www irs gov free file 2. Www irs gov free file   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. Www irs gov free file 3. Www irs gov free file   You had net earnings from self-employment of at least $400. Www irs gov free file 4. Www irs gov free file   You had wages of $108. Www irs gov free file 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Www irs gov free file 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. Www irs gov free file You had federal income tax withheld or made estimated tax payments. Www irs gov free file You qualify for the earned income credit. Www irs gov free file See chapter 36 for more information. Www irs gov free file You qualify for the additional child tax credit. Www irs gov free file See chapter 34 for more information. Www irs gov free file You qualify for the health coverage tax credit. Www irs gov free file See chapter 37 for more information. Www irs gov free file You qualify for the American opportunity credit. Www irs gov free file See chapter 35 for more information. Www irs gov free file You qualify for the credit for federal tax on fuels. Www irs gov free file See chapter 37 for more information. Www irs gov free file Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. Www irs gov free file (But also see Does My Return Have To Be on Paper , later. Www irs gov free file ) See the discussion under Form 1040 for when you must use that form. Www irs gov free file Form 1040EZ Form 1040EZ is the simplest form to use. Www irs gov free file You can use Form 1040EZ if all of the following apply. Www irs gov free file    Your filing status is single or married filing jointly. Www irs gov free file If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. Www irs gov free file You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. Www irs gov free file If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Www irs gov free file You do not claim any dependents. Www irs gov free file Your taxable income is less than $100,000. Www irs gov free file 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. Www irs gov free file You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. Www irs gov free file You do not claim any credits other than the earned income credit. Www irs gov free file You do not owe any household employment taxes on wages you paid to a household employee. Www irs gov free file If you earned tips, they are included in boxes 5 and 7 of your Form W-2. Www irs gov free file You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. Www irs gov free file   You must meet all of these requirements to use Form 1040EZ. Www irs gov free file If you do not, you must use Form 1040A or Form 1040. Www irs gov free file Figuring tax. Www irs gov free file   On Form 1040EZ, you can use only the tax table to figure your income tax. Www irs gov free file You cannot use Form 1040EZ to report any other tax. Www irs gov free file Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. Www irs gov free file You can use Form 1040A if all of the following apply. Www irs gov free file    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. Www irs gov free file 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. Www irs gov free file You must use Form 1040. Www irs gov free file Your taxable income is less than $100,000. Www irs gov free file Your adjustments to income are for only the following items. Www irs gov free file Educator expenses. Www irs gov free file IRA deduction. Www irs gov free file Student loan interest deduction. Www irs gov free file Tuition and fees. Www irs gov free file You do not itemize your deductions. Www irs gov free file You claim only the following tax credits. Www irs gov free file The credit for child and dependent care expenses. Www irs gov free file (See chapter 32. Www irs gov free file ) The credit for the elderly or the disabled. Www irs gov free file (See chapter 33. Www irs gov free file ) The education credits. Www irs gov free file (See chapter 35. Www irs gov free file ) The retirement savings contribution credit. Www irs gov free file (See chapter 37. Www irs gov free file ) The child tax credit. Www irs gov free file (See chapter 34. Www irs gov free file ) The earned income credit. Www irs gov free file (See chapter 36. Www irs gov free file ) The additional child tax credit. Www irs gov free file (See chapter 34. Www irs gov free file ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. Www irs gov free file (See Publication 525, Taxable and Nontaxable Income. Www irs gov free file )   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. Www irs gov free file   You must meet all these requirements to use Form 1040A. Www irs gov free file If you do not, you must use Form 1040. Www irs gov free file Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. Www irs gov free file You can use Form 1040 to report all types of income, deductions, and credits. Www irs gov free file 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. Www irs gov free file You must use Form 1040 if any of the following apply. Www irs gov free file    Your taxable income is $100,000 or more. Www irs gov free file You itemize your deductions on Schedule A. Www irs gov free file 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. Www irs gov free file You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. Www irs gov free file 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). Www irs gov free file You received $20 or more in tips in any 1 month and did not report all of them to your employer. Www irs gov free file (See chapter 6. Www irs gov free file ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. Www irs gov free file You claim any credits other than the credits listed earlier under Form 1040A. Www irs gov free file You owe the excise tax on insider stock compensation from an expatriated corporation. Www irs gov free file Your Form W-2 shows an amount in box 12 with a code Z. Www irs gov free file You had a qualified health savings account funding distribution from your IRA. Www irs gov free file You are an employee and your employer did not withhold social security and Medicare tax. Www irs gov free file You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. Www irs gov free file You are a debtor in a bankruptcy case filed after October 16, 2005. Www irs gov free file You must repay the first-time homebuyer credit. Www irs gov free file You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. Www irs gov free file Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). Www irs gov free file If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. Www irs gov free file See your tax return instructions for details. Www irs gov free file If you do not qualify for Free File, then you should check out IRS. Www irs gov free file gov for low-cost e-file options or Free File Fillable Forms. Www irs gov free file IRS e-file Table 1-4 lists the benefits of IRS e-file. Www irs gov free file IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Www irs gov free file As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Www irs gov free file However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Www irs gov free file Using e-file does not affect your chances of an IRS examination of your return. Www irs gov free file Free File Fillable Forms. Www irs gov free file   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. Www irs gov free file 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. Www irs gov free file gov, and Apply only to a federal tax return. Www irs gov free file Electronic return signatures. Www irs gov free file   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). Www irs gov free file If you are filing online, you must use a Self-Select PIN. Www irs gov free file If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. Www irs gov free file Self-Select PIN. Www irs gov free file   The Self-Select PIN method allows you to create your own PIN. Www irs gov free file 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. Www irs gov free file   A PIN is any combination of five digits you choose except five zeros. Www irs gov free file If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Www irs gov free file   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. Www irs gov free file Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. Www irs gov free file AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. Www irs gov free file If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. Www irs gov free file Visit us at IRS. Www irs gov free file gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. Www irs gov free file (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. Www irs gov free file The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. Www irs gov free file ) You will also be prompted to enter your date of birth. Www irs gov free file Table 1-4. Www irs gov free file Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. Www irs gov free file • Free File is available in English and Spanish. Www irs gov free file • Free File is available online 24 hours a day, 7 days a week. Www irs gov free file • Get your refund faster by e-filing using Direct Deposit. Www irs gov free file • Sign electronically with a secure self-selected PIN and file a completely paperless return. Www irs gov free file • Receive an acknowledgement that your return was received and accepted. Www irs gov free file • 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. Www irs gov free file You can also file a return early and pay the amount you owe by the due date of your return. Www irs gov free file • Save time by preparing and e-filing federal and state returns together. Www irs gov free file • IRS computers quickly and automatically check for errors or other missing information. Www irs gov free file • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. Www irs gov free file You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. Www irs gov free file If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. Www irs gov free file This can be found at IRS. Www irs gov free file gov. Www irs gov free file Click on Request an Electronic Filing PIN. Www irs gov free file Or you can call 1-866-704-7388. Www irs gov free file Practitioner PIN. Www irs gov free file   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. Www irs gov free file The practitioner can provide you with details. Www irs gov free file Form 8453. Www irs gov free file   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. Www irs gov free file For details, see Form 8453. Www irs gov free file For more details, visit www. Www irs gov free file irs. Www irs gov free file gov/efile and click on “ Individuals. Www irs gov free file ” Identity Protection PIN. Www irs gov free file   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. Www irs gov free file If the IRS has not given you this type of number, leave these spaces blank. Www irs gov free file For more information, see the Instructions for Form 1040A or Form 1040. Www irs gov free file Power of attorney. Www irs gov free file   If an agent is signing your return for you, a power of attorney (POA) must be filed. Www irs gov free file Attach the POA to Form 8453 and file it using that form's instructions. Www irs gov free file See Signatures , later, for more information on POAs. Www irs gov free file State returns. Www irs gov free file   In most states, you can file an electronic state return simultaneously with your federal return. Www irs gov free file For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. Www irs gov free file irs. Www irs gov free file gov/efile. Www irs gov free file Refunds. Www irs gov free file   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. Www irs gov free file With e-file, your refund will be issued faster than if you filed on paper. Www irs gov free file   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. Www irs gov free file See Offset against debts under Refunds, later. Www irs gov free file Refund inquiries. Www irs gov free file   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. Www irs gov free file See Refund Information , later. Www irs gov free file Amount you owe. Www irs gov free file   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. Www irs gov free file See How To Pay , later, for information on how to pay the amount you owe. Www irs gov free file Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. Www irs gov free file A computer with Internet access and tax preparation software are all you need. Www irs gov free file Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. Www irs gov free file IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. Www irs gov free file For information, visit www. Www irs gov free file irs. Www irs gov free file gov/efile. Www irs gov free file Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Www irs gov free file Others offer it for a fee. Www irs gov free file Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Www irs gov free file Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file To find a site near you, call 1-800-906-9887. Www irs gov free file Or to find the nearest AARP TaxAide site, visit AARP's website at www. Www irs gov free file aarp. Www irs gov free file org/taxaide or call 1-888-227-7669. Www irs gov free file For more information on these programs, go to IRS. Www irs gov free file gov and enter keyword “VITA” in the search box. Www irs gov free file Using a Tax Professional Many tax professionals electronically file tax returns for their clients. Www irs gov free file 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. Www irs gov free file Note. Www irs gov free file Tax professionals may charge a fee for IRS e-file. Www irs gov free file Fees can vary depending on the professional and the specific services rendered. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file Table 1-5. Www irs gov free file When To File Your 2013 Return For U. Www irs gov free file S. Www irs gov free file citizens and residents who file returns on a calendar year. Www irs gov free file   For Most Taxpayers For Certain Taxpayers Outside the U. Www irs gov free file S. Www irs gov free file 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. Www irs gov free file When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. Www irs gov free file —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. Www irs gov free file Filing paper returns on time. Www irs gov free file   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. Www irs gov free file If you send your return by registered mail, the date of the registration is the postmark date. Www irs gov free file The registration is evidence that the return was delivered. Www irs gov free file 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. Www irs gov free file The postmarked certified mail receipt is evidence that the return was delivered. Www irs gov free file Private delivery services. Www irs gov free file   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. Www irs gov free file The private delivery service can tell you how to get written proof of this date. Www irs gov free file   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Www irs gov free file gov and enter “private delivery service” in the search box. Www irs gov free file   The following are designated private delivery services. Www irs gov free file DHL Express (DHL): Same Day Service. Www irs gov free file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Www irs gov free file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Www irs gov free file M. Www irs gov free file , UPS Worldwide Express Plus, and UPS Worldwide Express. Www irs gov free file Filing electronic returns on time. Www irs gov free file   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. Www irs gov free file An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. Www irs gov free file   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. Www irs gov free file The date and time in your time zone controls whether your electronically filed return is timely. Www irs gov free file Filing late. Www irs gov free file   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. Www irs gov free file For more information, see Penalties , later. Www irs gov free file Also see Interest under Amount You Owe. Www irs gov free file   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. Www irs gov free file Nonresident alien. Www irs gov free file    If you are a nonresident alien and earn wages subject to U. Www irs gov free file S. Www irs gov free file income tax withholding, your 2013 U. Www irs gov free file S. Www irs gov free file 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. Www irs gov free file   If you do not earn wages subject to U. Www irs gov free file S. Www irs gov free file 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. Www irs gov free file See Publication 519 for more filing information. Www irs gov free file Filing for a decedent. Www irs gov free file   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. Www irs gov free file See Publication 559. Www irs gov free file Extensions of Time To File You may be able to get an extension of time to file your return. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file Example. Www irs gov free file If your return is due on April 15, 2014, you will have until October 15, 2014, to file. Www irs gov free file If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. Www irs gov free file You may also be charged penalties, discussed later. Www irs gov free file How to get the automatic extension. Www irs gov free file   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. Www irs gov free file E-file options. Www irs gov free file   There are two ways you can use e-file to get an extension of time to file. Www irs gov free file Complete Form 4868, Application for Automatic Extension of Time To File U. Www irs gov free file S. Www irs gov free file Individual Income Tax Return, to use as a worksheet. Www irs gov free file If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. Www irs gov free file If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. Www irs gov free file E-file using your personal computer or a tax professional. Www irs gov free file    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. Www irs gov free file You will need to provide certain information from your tax return for 2012. Www irs gov free file 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. Www irs gov free file E-file and pay by credit or debit card or by direct transfer from your bank account. Www irs gov free file   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. Www irs gov free file You can do this by phone or over the Internet. Www irs gov free file You do not file Form 4868. Www irs gov free file See Pay online , under How To Pay, later in this chapter. Www irs gov free file Filing a paper Form 4868. Www irs gov free file   You can get an extension of time to file by filing a paper Form 4868. Www irs gov free file Mail it to the address shown in the form instructions. Www irs gov free file   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. Www irs gov free file ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. Www irs gov free file When to file. Www irs gov free file   You must request the automatic extension by the due date for your return. Www irs gov free file You can file your return any time before the 6-month extension period ends. Www irs gov free file When you file your return. Www irs gov free file   Enter any payment you made related to the extension of time to file on Form 1040, line 68. Www irs gov free file 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. Www irs gov free file Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. Www irs gov free file 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. Www irs gov free file S. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. Www irs gov free file See Individuals Serving in Combat Zone , later, for special rules that apply to you. Www irs gov free file Married taxpayers. Www irs gov free file   If you file a joint return, only one spouse has to qualify for this automatic extension. Www irs gov free file If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. Www irs gov free file How to get the extension. Www irs gov free file   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. Www irs gov free file (See the situations listed under (2), earlier. Www irs gov free file ) Extensions beyond 2 months. Www irs gov free file   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. Www irs gov free file File Form 4868 and check the box on line 8. Www irs gov free file No further extension. Www irs gov free file   An extension of more than 6 months will generally not be granted. Www irs gov free file However, if you are outside the United States and meet certain tests, you may be granted a longer extension. Www irs gov free file For more information, see When To File and Pay in Publication 54. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file Combat zone. Www irs gov free file   For purposes of the automatic extension, the term “combat zone” includes the following areas. Www irs gov free file The Arabian peninsula area, effective January 17, 1991. Www irs gov free file The Kosovo area, effective March 24, 1999. Www irs gov free file Afghanistan area, effective September 19, 2001. Www irs gov free file   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. Www irs gov free file The publication also has information about other tax benefits available to military personnel serving in a combat zone. Www irs gov free file Extension period. Www irs gov free file   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. Www irs gov free file   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. Www irs gov free file For example, you have 3½ months (January 1 – April 15) to file your tax return. Www irs gov free file 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. Www irs gov free file See Extension of Deadlines in Publication 3 for more information. Www irs gov free file   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. Www irs gov free file 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. Www irs gov free file It also explains how to complete certain sections of the form. Www irs gov free file You may find Table 1-6 helpful when you prepare your paper return. Www irs gov free file Table 1-6. Www irs gov free file Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. Www irs gov free file 2 — Get the forms, schedules, and publications you need. Www irs gov free file 3 — Fill in your return. Www irs gov free file 4 — Check your return to make sure it is correct. Www irs gov free file 5 — Sign and date your return. Www irs gov free file 6 — Attach all required forms and schedules. Www irs gov free file Electronic returns. Www irs gov free file   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. Www irs gov free file Substitute tax forms. Www irs gov free file   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. Www irs gov free file Form W-2. Www irs gov free file   If you were an employee, you should receive Form W-2 from your employer. Www irs gov free file You will need the information from this form to prepare your return. Www irs gov free file See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. Www irs gov free file   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Www irs gov free file If it is mailed, you should allow adequate time to receive it before contacting your employer. Www irs gov free file If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. Www irs gov free file When you request IRS help, be prepared to provide the following information. Www irs gov free file Your name, address (including ZIP code), and phone number. Www irs gov free file Your SSN. Www irs gov free file Your dates of employment. Www irs gov free file Your employer's name, address (including ZIP code), and phone number. Www irs gov free file Form 1099. Www irs gov free file   If you received certain types of income, you may receive a Form 1099. Www irs gov free file 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). Www irs gov free file If it is mailed, you should allow adequate time to receive it before contacting the payer. Www irs gov free file 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. Www irs gov free file When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. Www irs gov free file A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. Www irs gov free file You must account for your income and expenses in a way that clearly shows your taxable income. Www irs gov free file The way you do this is called an accounting method. Www irs gov free file This section explains which accounting periods and methods you can use. Www irs gov free file Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. Www irs gov free file If you do not use a calendar year, your accounting period is a fiscal year. Www irs gov free file A regular fiscal year is a 12-month period that ends on the last day of any month except December. Www irs gov free file A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. Www irs gov free file You choose your accounting period (tax year) when you file your first income tax return. Www irs gov free file It cannot be longer than 12 months. Www irs gov free file More information. Www irs gov free file   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. Www irs gov free file Accounting Methods Your accounting method is the way you account for your income and expenses. Www irs gov free file Most taxpayers use either the cash method or an accrual method. Www irs gov free file You choose a method when you file your first income tax return. Www irs gov free file If you want to change your accounting method after that, you generally must get IRS approval. Www irs gov free file Cash method. Www irs gov free file   If you use this method, report all items of income in the year in which you actually or constructively receive them. Www irs gov free file Generally, you deduct all expenses in the year you actually pay them. Www irs gov free file This is the method most individual taxpayers use. Www irs gov free file Constructive receipt. Www irs gov free file   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. Www irs gov free file You do not need to have physical possession of it. Www irs gov free file 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). Www irs gov free file Garnisheed wages. Www irs gov free file   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. Www irs gov free file You must include these wages in income for the year you would have received them. Www irs gov free file Debts paid for you. Www irs gov free file   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. Www irs gov free file See Canceled Debts in chapter 12 for more information. Www irs gov free file Payment to third party. Www irs gov free file   If a third party is paid income from property you own, you have constructively received the income. Www irs gov free file It is the same as if you had actually received the income and paid it to the third party. Www irs gov free file Payment to an agent. Www irs gov free file   Income an agent receives for you is income you constructively received in the year the agent receives it. Www irs gov free file 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. Www irs gov free file Check received or available. Www irs gov free file   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. Www irs gov free file A check that was “made available to you” includes a check you have already received, but not cashed or deposited. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file No constructive receipt. Www irs gov free file   There may be facts to show that you did not constructively receive income. Www irs gov free file Example. Www irs gov free file 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. Www irs gov free file Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. Www irs gov free file Accrual method. Www irs gov free file   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. Www irs gov free file You generally deduct your expenses when you incur them, rather than when you pay them. Www irs gov free file Income paid in advance. Www irs gov free file   An advance payment of income is generally included in gross income in the year you receive it. Www irs gov free file Your method of accounting does not matter as long as the income is available to you. Www irs gov free file An advance payment may include rent or interest you receive in advance and pay for services you will perform later. Www irs gov free file   A limited deferral until the next tax year may be allowed for certain advance payments. Www irs gov free file See Publication 538 for specific information. Www irs gov free file Additional information. Www irs gov free file   For more information on accounting methods, including how to change your accounting method, see Publication 538. Www irs gov free file Social Security Number (SSN) You must enter your SSN on your return. Www irs gov free file If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. Www irs gov free file If you are filing a joint return, include the SSNs in the same order as the names. Www irs gov free file Use this same order in submitting other forms and documents to the IRS. Www irs gov free file Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. Www irs gov free file 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. Www irs gov free file 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. Www irs gov free file If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. Www irs gov free file Name change. Www irs gov free file   If you changed your name because of marriage, divorce, etc. Www irs gov free file , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. Www irs gov free file This prevents delays in processing your return and issuing refunds. Www irs gov free file It also safeguards your future social security benefits. Www irs gov free file Dependent's SSN. Www irs gov free file   You must provide the SSN of each dependent you claim, regardless of the dependent's age. Www irs gov free file This requirement applies to all dependents (not just your children) claimed on your tax return. Www irs gov free file Exception. Www irs gov free file    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. Www irs gov free file The document must show that the child was born alive. Www irs gov free file No SSN. Www irs gov free file   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. Www irs gov free file It usually takes about 2 weeks to get an SSN. Www irs gov free file If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. Www irs gov free file   If you are a U. Www irs gov free file S. Www irs gov free file citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. Www irs gov free file 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. Www irs gov free file   Form SS-5 is available at any SSA office, on the Internet at www. Www irs gov free file socialsecurity. Www irs gov free file gov, or by calling 1-800-772-1213. Www irs gov free file If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. Www irs gov free file   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 . Www irs gov free file   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. Www irs gov free file Adoption taxpayer identification number (ATIN). Www irs gov free file   If you are in the process of adopting a child who is a U. Www irs gov free file S. Www irs gov free file 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. Www irs gov free file    File Form W-7A, Application for Taxpayer Identification Number for Pending U. Www irs gov free file S. Www irs gov free file Adoptions, with the IRS to get an ATIN if all of the following are true. Www irs gov free file You have a child living with you who was placed in your home for legal adoption. Www irs gov free file 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. Www irs gov free file You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. Www irs gov free file You are eligible to claim the child as a dependent on your tax return. Www irs gov free file After the adoption is final, you must apply for an SSN for the child. Www irs gov free file You cannot continue using the ATIN. Www irs gov free file   See Form W-7A for more information. Www irs gov free file Nonresident alien spouse. Www irs gov free file   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. Www irs gov free file If your spouse is not eligible for an SSN, see the following discussion on ITINs. Www irs gov free file Individual taxpayer identification number (ITIN). Www irs gov free file   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. Www irs gov free file This also applies to an alien spouse or dependent. Www irs gov free file To apply for an ITIN, file Form W-7 with the IRS. Www irs gov free file It usually takes about 6 to 10 weeks to get an ITIN. Www irs gov free file Enter the ITIN on your tax return wherever an SSN is requested. Www irs gov free file    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. Www irs gov free file See the Form W-7 instructions for how and where to file. Www irs gov free file 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. Www irs gov free file ITIN for tax use only. Www irs gov free file   An ITIN is for tax use only. Www irs gov free file 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. Www irs gov free file S. Www irs gov free file law. Www irs gov free file Penalty for not providing social security number. Www irs gov free file   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. Www irs gov free file See the discussion on Penalties , later, for more information. Www irs gov free file SSN on correspondence. Www irs gov free file   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. Www irs gov free file Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. Www irs gov free file Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. Www irs gov free file If you want $3 to go to this fund, check the box. Www irs gov free file If you are filing a joint return, your spouse can also have $3 go to the fund. Www irs gov free file If you check a box, your tax or refund will not change. Www irs gov free file Computations The following information may be useful in making the return easier to complete. Www irs gov free file Rounding off dollars. Www irs gov free file   You can round off cents to whole dollars on your return and schedules. Www irs gov free file If you do round to whole dollars, you must round all amounts. Www irs gov free file To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. Www irs gov free file For example, $1. Www irs gov free file 39 becomes $1 and $2. Www irs gov free file 50 becomes $3. Www irs gov free file   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. Www irs gov free file Example. Www irs gov free file You receive two Forms W-2: one showing wages of $5,000. Www irs gov free file 55 and one showing wages of $18,500. Www irs gov free file 73. Www irs gov free file On Form 1040, line 7, you would enter $23,501 ($5,000. Www irs gov free file 55 + $18,500. Www irs gov free file 73 = $23,501. Www irs gov free file 28), not $23,502 ($5,001 + $18,501). Www irs gov free file Equal amounts. Www irs gov free file   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. Www irs gov free file Example. Www irs gov free file Line 1 is $500. Www irs gov free file Line 3 is $500. Www irs gov free file Line 5 asks you to enter the smaller of line 1 or 3. Www irs gov free file Enter $500 on line 5. Www irs gov free file Negative amounts. Www irs gov free file   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. Www irs gov free file To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. Www irs gov free file 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. Www irs gov free file You may be able to file a paperless return using IRS e-file. Www irs gov free file There's nothing to attach or mail, not even your Forms W-2. Www irs gov free file See Does My Return Have To Be on Paper, earlier. Www irs gov free file Form W-2. Www irs gov free file   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. Www irs gov free file You should have a Form W-2 from each employer. Www irs gov free file 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. Www irs gov free file Attach it to the front page of your paper return, not to any attachments. Www irs gov free file For more information, see Form W-2 in chapter 4. Www irs gov free file   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Www irs gov free file , 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. Www irs gov free file Form 1040EZ. Www irs gov free file   There are no additional schedules to file with Form 1040EZ. Www irs gov free file Form 1040A. Www irs gov free file   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. Www irs gov free file Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Www irs gov free file Do not attach items unless required to do so. Www irs gov free file Form 1040. Www irs gov free file   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. Www irs gov free file Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. Www irs gov free file Do not attach items unless required to do so. Www irs gov free file 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. Www irs gov free file 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