File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2011 1040a Tax Form

1040x For 2011How To Amend Your Tax Return2013 Income Tax Forms 1040ez2012 H&r Block Tax SoftwareFile Taxes Online Free 2011Instructions For 1040ezFile 1040x FreeTax Return AmendmentFreetaxHttp Www Irs Gov Freefile2011 Tax ActFree State And Federal E FileFree Tax1040ez Form 2011Turbotax Military Free FileIrs1040How Do I File My State Taxes For FreeCan I Efile My 2012 Taxes NowTax Form For 2012Free Fed And State Tax FilingEfile Tax Return For Free10 40 Ez FormIrs Form 1040 2010104ez FormIrs Amendment FormAmending Your TaxesHr Block 2005 TaxesRefile Tax Return1040 Ez Form 2014Vita Tax 20142009 Form 1040 EzTax Amendment Form 20122011 1040 FormMilitary Filing TaxesFreefilefillableforms1040x TurbotaxWww Hr Block ComIncome Tax Forms 2012Free Tax Extension FilingFree Tax Service

2011 1040a Tax Form

2011 1040a tax form Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2011 1040a tax form Tax Questions. 2011 1040a tax form Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. 2011 1040a tax form ) must figure taxable income on the basis of an annual accounting period called a tax year. 2011 1040a tax form The calendar year is the most common tax year. 2011 1040a tax form Other tax years include a fiscal year and a short tax year. 2011 1040a tax form Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. 2011 1040a tax form The most commonly used accounting methods are the cash method and the accrual method. 2011 1040a tax form Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. 2011 1040a tax form Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. 2011 1040a tax form You deduct expenses in the tax year you incur them, regardless of when payment is made. 2011 1040a tax form This publication explains some of the rules for accounting periods and accounting methods. 2011 1040a tax form In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. 2011 1040a tax form Comments and suggestions. 2011 1040a tax form   We welcome your comments about this publication and your suggestions for future editions. 2011 1040a tax form   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2011 1040a tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 1040a tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 1040a tax form   You can email us at taxforms@irs. 2011 1040a tax form gov. 2011 1040a tax form Please put “Publications Comment” on the subject line. 2011 1040a tax form You can also send us comments from www. 2011 1040a tax form irs. 2011 1040a tax form gov/formspubs. 2011 1040a tax form Select “Comment on Tax Forms and Publications” under “More information. 2011 1040a tax form ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2011 1040a tax form Ordering forms and publications. 2011 1040a tax form   Visit www. 2011 1040a tax form irs. 2011 1040a tax form gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. 2011 1040a tax form Internal Revenue Service 1201 N. 2011 1040a tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. 2011 1040a tax form   If you have a tax question, check the information available on IRS. 2011 1040a tax form gov or call 1-800-829-1040. 2011 1040a tax form We cannot answer tax questions sent to the above address. 2011 1040a tax form Reminders Photographs of missing children. 2011 1040a tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 1040a tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 1040a tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2011 1040a tax form Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. 2011 1040a tax form Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Apply for an Employer Identification Number (EIN) Online

 

Our new hours of operation are Monday through Friday 7:00 a.m. to 10:00 p.m. Eastern time.

No need to file a Form SS-4! We ask you the questions and you give us the answers. After all validations are done you will get your EIN immediately upon completion. You can then download, save, and print your EIN confirmation notice.

Purpose of an Employer Identification Number

Employer Identification Numbers are issued for the purpose of tax administration and are not intended for participation in any other activities (e.g., tax lien auction or sales, lotteries, etc.)

Daily Limitation of an Employer Identification Number

Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service will limit Employer Identification Number (EIN) issuance to one per responsible party per day. For trusts, the limitation is applied to the grantor, owner, or trustor. For estates, the limitation is applied to the decedent (decedent estate) or the debtor (bankruptcy estate). This limitation is applicable to all requests for EINs whether online or by phone, fax or mail. We apologize for any inconvenience this may cause.

If you need to file a return, but do not have your EIN yet due to the limitation discussed above, complete a Form SS-4 and attach it to the completed and signed tax return. Mail both forms to the address for filing the tax return. See Where to File. The IRS will assign your EIN and then process your tax return. You will receive a notice advising you of your EIN within four weeks

Is the Responsible Party For Your New Entity an EIN Previously Obtained Through the Internet?

We cannot process your application online if the responsible party is an entity with an EIN previously obtained through the Internet. Please use one of our other methods to apply. See How to Apply for an EIN. We apologize for any inconvenience this may cause you.

Employer Tax Responsibilities Explained (Publications 15, 15-A and 15B)

Publication 15 provides information on employer tax responsibilities related to taxable wages, employment tax withholding and which tax returns must be filed.  More complex issues are discussed in Publication 15-A and tax treatment of many employee benefits can be found in Publication15. We recommend employers download these publications from IRS.gov.  Copies can be requested online (search “Forms and Publications) or by calling 1-800-TAX-FORM.

Do You Have Questions About Operating Your Small Business?

Try our one stop resource, the Small Business & Self-Employed Tax Center.

 

APPLY ONLINE NOW

 

Page Last Reviewed or Updated: 02-Jan-2014

The 2011 1040a Tax Form

2011 1040a tax form 1. 2011 1040a tax form   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. 2011 1040a tax form Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. 2011 1040a tax form S. 2011 1040a tax form Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 2011 1040a tax form S. 2011 1040a tax form Individual Income Tax Return 2350 Application for Extension of Time To File U. 2011 1040a tax form S. 2011 1040a tax form Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 2011 1040a tax form S. 2011 1040a tax form Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 2011 1040a tax form Filing Requirements If you are a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. 2011 1040a tax form Your income, filing status, and age generally determine whether you must file an income tax return. 2011 1040a tax form Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. 2011 1040a tax form Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. 2011 1040a tax form Gross income. 2011 1040a tax form   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2011 1040a tax form   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. 2011 1040a tax form If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. 2011 1040a tax form Self-employed individuals. 2011 1040a tax form   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. 2011 1040a tax form Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 2011 1040a tax form 65 or older. 2011 1040a tax form   You are considered to be age 65 on the day before your 65th birthday. 2011 1040a tax form For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 2011 1040a tax form Residents of U. 2011 1040a tax form S. 2011 1040a tax form possessions. 2011 1040a tax form   If you are (or were) a bona fide resident of a U. 2011 1040a tax form S. 2011 1040a tax form possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 2011 1040a tax form S. 2011 1040a tax form Possession. 2011 1040a tax form See the instructions for the form for more information. 2011 1040a tax form When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. 2011 1040a tax form If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. 2011 1040a tax form In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. 2011 1040a tax form When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 2011 1040a tax form — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 2011 1040a tax form A tax return delivered by the U. 2011 1040a tax form S. 2011 1040a tax form mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. 2011 1040a tax form See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 2011 1040a tax form Foreign wire transfers. 2011 1040a tax form   If you have a U. 2011 1040a tax form S. 2011 1040a tax form bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 2011 1040a tax form If you do not have a U. 2011 1040a tax form S. 2011 1040a tax form bank account, ask if your financial institution has a U. 2011 1040a tax form S. 2011 1040a tax form affiliate that can help you make same-day wire transfers. 2011 1040a tax form   For more information, visit www. 2011 1040a tax form eftps. 2011 1040a tax form gov. 2011 1040a tax form Extensions You can get an extension of time to file your return. 2011 1040a tax form In some circumstances, you also can get an extension of time to file and pay any tax due. 2011 1040a tax form However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. 2011 1040a tax form This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. 2011 1040a tax form If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 2011 1040a tax form Automatic 2-month extension. 2011 1040a tax form   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien, and on the regular 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. 2011 1040a tax form   If you use a calendar year, the regular due date of your return is April 15. 2011 1040a tax form Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. 2011 1040a tax form Married taxpayers. 2011 1040a tax form   If you file a joint return, either you or your spouse can qualify for the automatic extension. 2011 1040a tax form If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 2011 1040a tax form How to get the extension. 2011 1040a tax form   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. 2011 1040a tax form Automatic 6-month extension. 2011 1040a tax form   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). 2011 1040a tax form To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 2011 1040a tax form For more information about filing electronically, see E-file options , later. 2011 1040a tax form   The form must show your properly estimated tax liability based on the information available to you. 2011 1040a tax form    You may not be eligible. 2011 1040a tax form You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. 2011 1040a tax form E-file options. 2011 1040a tax form    You can use e-file to get an extension of time to file. 2011 1040a tax form You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. 2011 1040a tax form   First, complete Form 4868 to use as a worksheet. 2011 1040a tax form If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 2011 1040a tax form    Then, do one of the following. 2011 1040a tax form E-file Form 4868. 2011 1040a tax form You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 2011 1040a tax form You will need to provide certain information from your tax return for 2012. 2011 1040a tax form If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 2011 1040a tax form If you e-file Form 4868, do not also send a paper Form 4868. 2011 1040a tax form E-file and pay by credit or debit card. 2011 1040a tax form You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 2011 1040a tax form You can do this by phone or over the Internet. 2011 1040a tax form If you do this, you do not file Form 4868. 2011 1040a tax form For more information, see the instructions for your tax return. 2011 1040a tax form When to file. 2011 1040a tax form   Generally, you must request the 6-month extension by the regular due date of your return. 2011 1040a tax form Previous 2-month extension. 2011 1040a tax form   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. 2011 1040a tax form The 2-month period and the 6-month period start at the same time. 2011 1040a tax form You have to request the additional 4 months by the new due date allowed by the 2-month extension. 2011 1040a tax form   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 2011 1040a tax form You must make an accurate estimate of your tax based on the information available to you. 2011 1040a tax form If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 2011 1040a tax form You will owe interest on the unpaid amount from the original due date of the return. 2011 1040a tax form   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 2011 1040a tax form Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. 2011 1040a tax form In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 2011 1040a tax form Additional extension of time for taxpayers out of the country. 2011 1040a tax form   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2011 1040a tax form   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 2011 1040a tax form Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. 2011 1040a tax form   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. 2011 1040a tax form Extension of time to meet tests. 2011 1040a tax form   You generally cannot get an extension of more than 6 months. 2011 1040a tax form However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 2011 1040a tax form   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. 2011 1040a tax form The tests, the exclusions, and the deduction are explained in chapter 4. 2011 1040a tax form   You should request an extension if all three of the following apply. 2011 1040a tax form You are a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien. 2011 1040a tax form You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 2011 1040a tax form Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 2011 1040a tax form   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. 2011 1040a tax form However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. 2011 1040a tax form How to get an extension. 2011 1040a tax form   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. 2011 1040a tax form Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. 2011 1040a tax form What if tests are not met. 2011 1040a tax form   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). 2011 1040a tax form    You should make any request for an extension early, so that if it is denied you still can file your return on time. 2011 1040a tax form Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 2011 1040a tax form Return filed before test is met. 2011 1040a tax form   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. 2011 1040a tax form S. 2011 1040a tax form and foreign sources and pay the tax on that income. 2011 1040a tax form If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. 2011 1040a tax form Foreign Currency You must express the amounts you report on your U. 2011 1040a tax form S. 2011 1040a tax form tax return in U. 2011 1040a tax form S. 2011 1040a tax form dollars. 2011 1040a tax form If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 2011 1040a tax form S. 2011 1040a tax form dollars. 2011 1040a tax form How you do this depends on your functional currency. 2011 1040a tax form Your functional currency generally is the U. 2011 1040a tax form S. 2011 1040a tax form dollar unless you are required to use the currency of a foreign country. 2011 1040a tax form You must make all federal income tax determinations in your functional currency. 2011 1040a tax form The U. 2011 1040a tax form S. 2011 1040a tax form dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 2011 1040a tax form A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 2011 1040a tax form Even if you have a QBU, your functional currency is the dollar if any of the following apply. 2011 1040a tax form You conduct the business in U. 2011 1040a tax form S. 2011 1040a tax form dollars. 2011 1040a tax form The principal place of business is located in the United States. 2011 1040a tax form You choose to or are required to use the U. 2011 1040a tax form S. 2011 1040a tax form dollar as your functional currency. 2011 1040a tax form The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 2011 1040a tax form Make all income tax determinations in your functional currency. 2011 1040a tax form If your functional currency is the U. 2011 1040a tax form S. 2011 1040a tax form dollar, you must immediately translate into U. 2011 1040a tax form S. 2011 1040a tax form dollars all items of income, expense, etc. 2011 1040a tax form (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 2011 1040a tax form Use the exchange rate prevailing when you receive, pay, or accrue the item. 2011 1040a tax form If there is more than one exchange rate, use the one that most properly reflects your income. 2011 1040a tax form You can generally get exchange rates from banks and U. 2011 1040a tax form S. 2011 1040a tax form Embassies. 2011 1040a tax form If your functional currency is not the U. 2011 1040a tax form S. 2011 1040a tax form dollar, make all income tax determinations in your functional currency. 2011 1040a tax form At the end of the year, translate the results, such as income or loss, into U. 2011 1040a tax form S. 2011 1040a tax form dollars to report on your income tax return. 2011 1040a tax form Blocked Income You generally must report your foreign income in terms of U. 2011 1040a tax form S. 2011 1040a tax form dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 2011 1040a tax form S. 2011 1040a tax form dollars. 2011 1040a tax form If, because of restrictions in a foreign country, your income is not readily convertible into U. 2011 1040a tax form S. 2011 1040a tax form dollars or into other money or property that is readily convertible into U. 2011 1040a tax form S. 2011 1040a tax form dollars, your income is “blocked” or “deferrable” income. 2011 1040a tax form You can report this income in one of two ways: Report the income and pay your federal income tax with U. 2011 1040a tax form S. 2011 1040a tax form dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 2011 1040a tax form If you choose to postpone the reporting of the income, you must file an information return with your tax return. 2011 1040a tax form For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 2011 1040a tax form Rul. 2011 1040a tax form 74-351. 2011 1040a tax form ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. 2011 1040a tax form You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 2011 1040a tax form You must report your income on your information return using the foreign currency in which you received that income. 2011 1040a tax form If you have blocked income from more than one foreign country, include a separate information return for each country. 2011 1040a tax form Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 2011 1040a tax form S. 2011 1040a tax form dollars or into other money or property that is convertible into U. 2011 1040a tax form S. 2011 1040a tax form currency. 2011 1040a tax form Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. 2011 1040a tax form If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 2011 1040a tax form If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. 2011 1040a tax form If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. 2011 1040a tax form To apply for permission, file Form 3115, Application for Change in Accounting Method. 2011 1040a tax form You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. 2011 1040a tax form See the instructions for Form 3115 for information on changing your accounting method. 2011 1040a tax form Fulbright Grant All income must be reported in U. 2011 1040a tax form S. 2011 1040a tax form dollars. 2011 1040a tax form In most cases, the tax also must be paid in U. 2011 1040a tax form S. 2011 1040a tax form dollars. 2011 1040a tax form If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. 2011 1040a tax form S. 2011 1040a tax form tax that is based on the blocked income. 2011 1040a tax form Paying U. 2011 1040a tax form S. 2011 1040a tax form tax in foreign currency. 2011 1040a tax form   To qualify for this method of payment, you must prepare a statement that shows the following information. 2011 1040a tax form You were a Fulbright grantee and were paid in nonconvertible foreign currency. 2011 1040a tax form The total grant you received during the year and the amount you received in nonconvertible foreign currency. 2011 1040a tax form At least 70% of the grant was paid in nonconvertible foreign currency. 2011 1040a tax form The statement must be certified by the U. 2011 1040a tax form S. 2011 1040a tax form educational foundation or commission paying the grant or other person having control of grant payments to you. 2011 1040a tax form   You should prepare at least two copies of this statement. 2011 1040a tax form Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. 2011 1040a tax form Figuring actual tax. 2011 1040a tax form   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 2011 1040a tax form If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 2011 1040a tax form   Adjusted gross income that is blocked income × Total U. 2011 1040a tax form S. 2011 1040a tax form tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 2011 1040a tax form A copy of the certified statement discussed earlier. 2011 1040a tax form A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. 2011 1040a tax form S. 2011 1040a tax form dollars. 2011 1040a tax form The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 2011 1040a tax form Figuring estimated tax on nonconvertible foreign currency. 2011 1040a tax form   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. 2011 1040a tax form   Adjusted gross income that is blocked income × Total estimated U. 2011 1040a tax form S. 2011 1040a tax form tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. 2011 1040a tax form Deposit of foreign currency with disbursing officer. 2011 1040a tax form   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. 2011 1040a tax form Estimated tax installments. 2011 1040a tax form   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. 2011 1040a tax form See Estimated Tax , later. 2011 1040a tax form Deposit receipt. 2011 1040a tax form   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 2011 1040a tax form The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 2011 1040a tax form S. 2011 1040a tax form dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 2011 1040a tax form Keep the copy for your records. 2011 1040a tax form Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. 2011 1040a tax form IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 2011 1040a tax form IRS computers quickly and automatically check for errors or other missing information. 2011 1040a tax form Even returns with a foreign address can be e-filed! How to e-file. 2011 1040a tax form   There are three ways you can e-file. 2011 1040a tax form Use your personal computer. 2011 1040a tax form Use a volunteer. 2011 1040a tax form Many programs offering free tax help can e-file your return. 2011 1040a tax form Use a tax professional. 2011 1040a tax form Most tax professionals can e-file your return. 2011 1040a tax form These methods are explained in detail in the instructions for your tax return. 2011 1040a tax form Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. 2011 1040a tax form You claim the foreign earned income exclusion. 2011 1040a tax form You claim the foreign housing exclusion or deduction. 2011 1040a tax form You live in a foreign country. 2011 1040a tax form Instead, use one of the following special addresses. 2011 1040a tax form If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. 2011 1040a tax form O. 2011 1040a tax form Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. 2011 1040a tax form However, you should not file with the addresses listed above if you are a bona fide resident of the U. 2011 1040a tax form S. 2011 1040a tax form Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 2011 1040a tax form Resident of U. 2011 1040a tax form S. 2011 1040a tax form Virgin Islands (USVI). 2011 1040a tax form   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 2011 1040a tax form S. 2011 1040a tax form return. 2011 1040a tax form However, you must file a return with the USVI. 2011 1040a tax form    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 2011 1040a tax form Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 2011 1040a tax form   If you are a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. 2011 1040a tax form File the original return with the United States and file a signed copy of the U. 2011 1040a tax form S. 2011 1040a tax form return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 2011 1040a tax form   You must complete Form 8689, Allocation of Individual Income Tax to the U. 2011 1040a tax form S. 2011 1040a tax form Virgin Islands, and attach a copy to both your U. 2011 1040a tax form S. 2011 1040a tax form return and your USVI return. 2011 1040a tax form You should file your U. 2011 1040a tax form S. 2011 1040a tax form return with the address listed under Where To File. 2011 1040a tax form   See Publication 570, Tax Guide for Individuals With Income From U. 2011 1040a tax form S. 2011 1040a tax form Possessions, for information about filing Virgin Islands returns. 2011 1040a tax form Resident of Guam. 2011 1040a tax form   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 2011 1040a tax form    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 2011 1040a tax form O. 2011 1040a tax form Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. 2011 1040a tax form Send your return to the address listed under Where To File. 2011 1040a tax form   See Publication 570 for information about filing Guam returns. 2011 1040a tax form Resident of the Commonwealth of the Northern Mariana Islands. 2011 1040a tax form   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. 2011 1040a tax form    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2011 1040a tax form O. 2011 1040a tax form Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. 2011 1040a tax form Send your return to the address listed under Where To File. 2011 1040a tax form   See Publication 570 for information about filing Northern Mariana Islands returns. 2011 1040a tax form Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 2011 1040a tax form S. 2011 1040a tax form citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 2011 1040a tax form S. 2011 1040a tax form resident. 2011 1040a tax form This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. 2011 1040a tax form If you make this choice, the following two rules apply. 2011 1040a tax form You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 2011 1040a tax form You must file a joint income tax return for the year you make the choice. 2011 1040a tax form This means that neither of you can claim under any tax treaty not to be a U. 2011 1040a tax form S. 2011 1040a tax form resident for a tax year for which the choice is in effect. 2011 1040a tax form You can file joint or separate returns in years after the year in which you make the choice. 2011 1040a tax form Example 1. 2011 1040a tax form Pat Smith, a U. 2011 1040a tax form S. 2011 1040a tax form citizen, is married to Norman, a nonresident alien. 2011 1040a tax form Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 2011 1040a tax form Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. 2011 1040a tax form Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 2011 1040a tax form Example 2. 2011 1040a tax form When Bob and Sharon Williams got married, both were nonresident aliens. 2011 1040a tax form In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 2011 1040a tax form Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 2011 1040a tax form Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 2011 1040a tax form Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 2011 1040a tax form If you do not choose to treat your nonresident alien spouse as a U. 2011 1040a tax form S. 2011 1040a tax form resident, you may be able to use head of household filing status. 2011 1040a tax form To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. 2011 1040a tax form For more information, see Publication 501. 2011 1040a tax form Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 2011 1040a tax form S. 2011 1040a tax form resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 2011 1040a tax form To get an SSN for a nonresident alien spouse, apply at an office of the U. 2011 1040a tax form S. 2011 1040a tax form Social Security Administration (SSA) or U. 2011 1040a tax form S. 2011 1040a tax form consulate. 2011 1040a tax form You must complete Form SS-5, Application for a Social Security Card, available at www. 2011 1040a tax form socialsecurity. 2011 1040a tax form gov or by calling 1-800-772-1213. 2011 1040a tax form You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 2011 1040a tax form If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. 2011 1040a tax form How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 2011 1040a tax form It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 2011 1040a tax form S. 2011 1040a tax form residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 2011 1040a tax form (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 2011 1040a tax form ) You generally make this choice when you file your joint return. 2011 1040a tax form However, you also can make the choice by filing a joint amended return on Form 1040X. 2011 1040a tax form Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 2011 1040a tax form If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. 2011 1040a tax form You generally must file the amended joint return within 3 years from the date you filed your original U. 2011 1040a tax form S. 2011 1040a tax form income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2011 1040a tax form Table 1–1. 2011 1040a tax form Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 2011 1040a tax form   • The revocation must be made by the due date for filing the tax return for that tax year. 2011 1040a tax form   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 2011 1040a tax form The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 2011 1040a tax form     • The name and address of any person who is revoking the choice for a deceased spouse. 2011 1040a tax form     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 2011 1040a tax form   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. 2011 1040a tax form Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 2011 1040a tax form   • If the surviving spouse is a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 2011 1040a tax form   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 2011 1040a tax form Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. 2011 1040a tax form Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 2011 1040a tax form Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident alien at any time during the later tax year. 2011 1040a tax form Example. 2011 1040a tax form Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 2011 1040a tax form They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 2011 1040a tax form On January 10, 2012, Dick became a nonresident alien. 2011 1040a tax form Judy had remained a nonresident alien. 2011 1040a tax form Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 2011 1040a tax form Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 2011 1040a tax form For 2013, both are treated as nonresident aliens. 2011 1040a tax form If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 2011 1040a tax form Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. 2011 1040a tax form If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. 2011 1040a tax form Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 2011 1040a tax form S. 2011 1040a tax form citizen or resident abroad as for a taxpayer in the United States. 2011 1040a tax form For current instructions on making estimated tax payments, see Form 1040-ES. 2011 1040a tax form If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 2011 1040a tax form Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 2011 1040a tax form (The return must cover all 12 months. 2011 1040a tax form ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). 2011 1040a tax form See Publication 505 for more information. 2011 1040a tax form The first installment of estimated tax is due on April 15, 2014. 2011 1040a tax form Foreign earned income exclusion. 2011 1040a tax form   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 2011 1040a tax form In addition, you can reduce your income by your estimated foreign housing deduction. 2011 1040a tax form However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 2011 1040a tax form If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. 2011 1040a tax form   For more information about figuring your estimated tax, see Publication 505. 2011 1040a tax form Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 2011 1040a tax form 1). 2011 1040a tax form   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 2011 1040a tax form 1. 2011 1040a tax form Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 2011 1040a tax form See the filing instructions at www. 2011 1040a tax form bsaefiling. 2011 1040a tax form fincen. 2011 1040a tax form treas. 2011 1040a tax form gov/main. 2011 1040a tax form html. 2011 1040a tax form   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. 2011 1040a tax form You do not need to file the report if the assets are with a U. 2011 1040a tax form S. 2011 1040a tax form military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. 2011 1040a tax form   More information about the filing of Form 114 can be found in the instructions for the form. 2011 1040a tax form FinCEN Form 105. 2011 1040a tax form   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. 2011 1040a tax form Certain recipients of currency or monetary instruments also must file Form 105. 2011 1040a tax form   More information about the filing of Form 105 can be found in the instructions on the back of the form. 2011 1040a tax form Form 8938. 2011 1040a tax form   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). 2011 1040a tax form The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 2011 1040a tax form Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 2011 1040a tax form S. 2011 1040a tax form person. 2011 1040a tax form   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 2011 1040a tax form   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 2011 1040a tax form Prev  Up  Next   Home   More Online Publications