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20131040ez Publication 524 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 20131040ez Tax questions. 20131040ez Useful Items - You may want to see: Reminders Future developments. 20131040ez  For the latest information about developments related to Publication 524, such as legislation enacted after it was published, go to www. 20131040ez irs. 20131040ez gov/pub524. 20131040ez Photographs of missing children. 20131040ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 20131040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 20131040ez 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. 20131040ez Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. 20131040ez This publication explains: Who qualifies for the credit for the elderly or the disabled, and How to figure the credit. 20131040ez You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 20131040ez Comments and suggestions. 20131040ez   We welcome your comments about this publication and your suggestions for future editions. 20131040ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 20131040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 20131040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 20131040ez   You can send your comments from www. 20131040ez irs. 20131040ez gov/formspubs/. 20131040ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. 20131040ez   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 20131040ez Ordering forms and publications. 20131040ez   Visit www. 20131040ez irs. 20131040ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 20131040ez Internal Revenue Service 1201 N. 20131040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 20131040ez   If you have a tax question, check the information available on IRS. 20131040ez gov or call 1-800-829-1040. 20131040ez We cannot answer tax questions sent to either of the above addresses. 20131040ez Useful Items - You may want to see: Publication 554 Tax Guide for Seniors Form (and instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled See How To Get Tax Help , near the end of this publication, for information about getting this publication and form. 20131040ez Prev  Up  Next   Home   More Online Publications
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IRS Implements Changes to ITIN Application Requirement

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Effective January 1, 2013, the IRS implemented new procedures for issuing new Individual Taxpayer Identification Numbers (ITINs). Designed specifically for tax-administration purposes, ITINs are only issued to people who are not eligible to obtain a Social Security Number.

Specifically, the new procedures apply to most applicants submitting Forms W-7, Application for IRS Individual Taxpayer Identification Number. ITINs for individuals in these categories generally are issued during the tax filing season with the submission of a Form 1040, U.S. Individual Income Tax Return.

Questions and Answers

Some Applicants Not Impacted By Changes

Some categories of applicants are not impacted by these changes:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box e on Form W-7 and dependents use box d). Exceptions to the new document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent’s U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes a and h on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

The October 2, 2012 procedures put into place for the following groups will remain in effect:

  • Student and Exchange Visitor Program (SEVP) participants. SEVP participants already provide documentation to the Department of Homeland Security under the requirements of that program. Individuals studying under the SEVP will be required to apply through a university, college or other SEVP-approved institution. These are individuals admitted to the U.S. under an F, J or M visa who receive taxable scholarship, fellowship or other grants reportable by the school on Form W-2 or Form 1042-S. These procedures cover applications for the primary applicant, their spouse and dependents.
  • Non-citizens with approved Tax Year 2011 extensions to file their tax returns. These are noncitizens who requested an extension of time to file a 2011 federal income tax return for resident and nonresident aliens and choose to not submit originals documents or copies.
Page Last Reviewed or Updated: 12-Dec-2013

The 20131040ez

20131040ez Index A Adoption Taxpayer identification number, Adoption taxpayer identification number (ATIN). 20131040ez Aliens, Individual taxpayer identification number (ITIN) for aliens. 20131040ez Alternative minimum tax (AMT), Limit on credit. 20131040ez Amount of credit, Amount of Credit, Payments for prior year's expenses. 20131040ez Limit on, Limit on credit. 20131040ez Assistance (see Tax help) C Calculation of credit, How To Figure the Credit, Payments for prior year's expenses. 20131040ez Camp, overnight, Camp. 20131040ez Care Dependent care benefits, Dependent care benefits. 20131040ez , Dependent care benefits. 20131040ez Employer-provided benefits, Dependent Care Benefits Outside home, Care outside your home. 20131040ez Provider identification, Provider Identification Test Qualifying person, Care of a Qualifying Person Children Divorced or separated parents, Child of divorced or separated parents or parents living apart. 20131040ez Physically or mentally disabled, Qualifying Person Test Under age 13, Qualifying Person Test Work-related expense payments to relatives, Payments to Relatives or Dependents Church employee, Clergy or church employee. 20131040ez Claiming of credit, How To Claim the Credit Tests to claim credit, Tests To Claim the Credit Clergy, Clergy or church employee. 20131040ez Community property, Community property laws. 20131040ez D Death of spouse, Death of spouse. 20131040ez Dependent care benefits, Dependent care benefits. 20131040ez , Dependent Care Benefits Dependent care centers, Dependent care center. 20131040ez Dependent defined, Dependent defined. 20131040ez Dependents (see Qualifying person test) Deposits, Fees and deposits. 20131040ez Disabilities, persons with Dependents, Qualifying Person Test Physically or mentally not able to care for self, Physically or mentally not able to care for oneself. 20131040ez Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. 20131040ez , Working or Looking for Work, You or your spouse is a student or not able to care for self. 20131040ez Divorced parents, Child of divorced or separated parents or parents living apart. 20131040ez Dollar limit, Dollar Limit, Yearly limit. 20131040ez Reduced dollar limit, Tests To Claim the Credit, Reduced Dollar Limit Domestic help, Housekeeper. 20131040ez Due diligence, Due diligence. 20131040ez E Earned income Dependent care benefits, Exclusion or deduction. 20131040ez For figuring credit, Earned Income Test Limit on, Earned Income Limit Net loss, Net loss. 20131040ez Nonworking spouse, Rule for student-spouse or spouse not able to care for self. 20131040ez Self-employment earnings, Self-employment earnings. 20131040ez Statutory employees, Statutory employee. 20131040ez What is not, What is not earned income? Earned income test, Earned Income Test, Full-time student. 20131040ez Determination, Tests To Claim the Credit Education expenses, Education. 20131040ez Employer-provided dependent care benefits, Dependent care benefits. 20131040ez , Dependent Care Benefits Employment taxes, Reminders, Taxes paid on wages. 20131040ez , How To Claim the Credit Exclusion from income Employer-provided dependent care benefits, Dependent care benefits. 20131040ez , Exclusion or deduction. 20131040ez Expenses, How To Figure the Credit (see also Work-related expenses) 2012 expenses paid in 2013 (Worksheet A), Worksheet A. 20131040ez Worksheet for 2012 Expenses Paid in 2013 Education, Education. 20131040ez Medical, Medical expenses. 20131040ez Not for care, Expenses not for care. 20131040ez Prepaid, Expenses prepaid in an earlier year. 20131040ez Reimbursed, Expenses reimbursed. 20131040ez F Fees, Fees and deposits. 20131040ez Figures, Tests To Claim the Credit Figuring credit, How To Figure the Credit, Payments for prior year's expenses. 20131040ez Earned income, Earned income. 20131040ez Filing status Joint return test, Joint Return Test Tests to claim credit, Tests To Claim the Credit Form 1040 Claiming the credit, Tests To Claim the Credit, Form 1040, Form 1040A, or Form 1040NR. 20131040ez Form 1040A Claiming the credit, Tests To Claim the Credit Form 2441, Form 1040, Form 1040A, or Form 1040NR. 20131040ez Form 4029, Members of certain religious faiths opposed to social security. 20131040ez , Form 4029. 20131040ez Form 4361, Members of certain religious faiths opposed to social security. 20131040ez , Form 4361. 20131040ez Form W-10, Getting the information. 20131040ez Form W-2 Dependent care benefits, Statement for employee. 20131040ez Form W-7, Individual taxpayer identification number (ITIN) for aliens. 20131040ez Free tax services, Free help with your tax return. 20131040ez H Help (see Tax help) Household services, Care of a Qualifying Person, Household Services, Meals and lodging provided for housekeeper. 20131040ez Employment taxes, How To Claim the Credit Housekeepers, Housekeeper. 20131040ez I Identification of provider, Provider Identification Test, Provider refusal. 20131040ez Individual taxpayer identification numbers (ITINs) For aliens, Individual taxpayer identification number (ITIN) for aliens. 20131040ez Inmate, What is not earned income? J Joint return test, Joint Return Test, Costs of keeping up a home. 20131040ez Tests to claim credit, Tests To Claim the Credit L Limits Amount of credit, Limit on credit. 20131040ez Dollar, Dollar Limit Earned income, Earned Income Limit Reduced dollar, Tests To Claim the Credit, Reduced Dollar Limit Looking for work, Working or Looking for Work Losses, Net loss. 20131040ez M Married and living apart, Married and living apart. 20131040ez Meals and lodging for housekeeper, Meals and lodging provided for housekeeper. 20131040ez Medical expenses, Medical expenses. 20131040ez Minister, Clergy or church employee. 20131040ez Missing children, photographs of, Reminders N Nonrefundability of credit, Tax credit not refundable. 20131040ez Not able to care for self Qualifying person test, Physically or mentally not able to care for oneself. 20131040ez Spouse, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. 20131040ez , Working or Looking for Work, You or your spouse is a student or not able to care for self. 20131040ez O Outside of home care, Care outside your home. 20131040ez P Part of year Persons qualifying for, Person qualifying for part of year. 20131040ez Work or looking for work, Work for part of year. 20131040ez Part-time work, Part-time work. 20131040ez Prepaid expenses, Expenses prepaid in an earlier year. 20131040ez Prisoner, What is not earned income? Provider identification test, Tests To Claim the Credit, Provider Identification Test, Provider refusal. 20131040ez Publications (see Tax help) Q Qualifying child, Qualifying child. 20131040ez Qualifying person Care for, Care of a Qualifying Person Expenses not for care, Expenses not for care. 20131040ez Qualifying person test, Qualifying Person Test, Child of divorced or separated parents or parents living apart. 20131040ez Tests to claim credit, Tests To Claim the Credit R Recordkeeping requirements, How To Claim the Credit Reduced dollar limit, Reduced Dollar Limit Tests to claim credit, Tests To Claim the Credit Refusal by provider to give information, Provider refusal. 20131040ez Reimbursed expenses, Expenses reimbursed. 20131040ez Relatives, payments to, Tests To Claim the Credit, Payments to Relatives or Dependents Religious faiths opposed to social security programs, Members of certain religious faiths opposed to social security. 20131040ez S School expenses, Education. 20131040ez Self-employed persons, Self-employment earnings. 20131040ez Separated parents, Child of divorced or separated parents or parents living apart. 20131040ez , Legally separated. 20131040ez Separated spouse, Separated spouse. 20131040ez Sick days, Temporary absence from work. 20131040ez Social Security, Employment Taxes for Household Employers (see also Employment taxes) Religious faiths opposed to, Members of certain religious faiths opposed to social security. 20131040ez Social security numbers, Information needed. 20131040ez Spouse Both spouses qualifying, Both spouses qualify. 20131040ez Death of, Death of spouse. 20131040ez Nonworking, earned income, Rule for student-spouse or spouse not able to care for self. 20131040ez Not able to care for self, Qualifying Person Test, Rule for student-spouse or spouse not able to care for self. 20131040ez , Working or Looking for Work, You or your spouse is a student or not able to care for self. 20131040ez Qualifying person, Qualifying Person Test Separated, Separated spouse. 20131040ez Student, Rule for student-spouse or spouse not able to care for self. 20131040ez , You or your spouse is a student or not able to care for self. 20131040ez Surviving, Surviving spouse. 20131040ez Working, Spouse works. 20131040ez Students Full-time, Full-time student. 20131040ez Spouse, Rule for student-spouse or spouse not able to care for self. 20131040ez , You or your spouse is a student or not able to care for self. 20131040ez T Tax help, How To Get Tax Help Taxes on wages (see Employment taxes) Taxpayer identification number (TINs), Reminders, Taxpayer identification number. 20131040ez Adoption, Adoption taxpayer identification number (ATIN). 20131040ez Aliens, Individual taxpayer identification number (ITIN) for aliens. 20131040ez Providers, Information needed. 20131040ez Temporary absence, Temporary absence from work. 20131040ez Tests to claim credit, Tests To Claim the Credit, Exclusion or deduction. 20131040ez Determination, Tests To Claim the Credit Earned income, Earned Income Test Qualifying persons, Qualifying Person Test Work-related expenses, Work-Related Expense Test Transportation, Transportation. 20131040ez TTY/TDD information, How To Get Tax Help U Unearned income, What is not earned income? V Vacation, Temporary absence from work. 20131040ez Volunteer work, Volunteer work. 20131040ez W Wages, taxes on (see Employment taxes) Withholding Federal income tax, Employment Taxes for Household Employers Work-related expense test, Work-Related Expense Test, Payments to Relatives or Dependents Partly work-related expenses, Expenses partly work-related. 20131040ez Tests to claim credit, Tests To Claim the Credit Work-related expenses Earned income limit, Earned Income Limit Figuring of credit, Figuring Total Work-Related Expenses Medical, Medical expenses. 20131040ez Paid following year, Expenses not paid until the following year. 20131040ez , Payments for prior year's expenses. 20131040ez , Worksheet A. 20131040ez Worksheet for 2012 Expenses Paid in 2013 Partly work-related expenses, Expenses partly work-related. 20131040ez Prepaid, Expenses prepaid in an earlier year. 20131040ez Recordkeeping, How To Claim the Credit Reimbursed, Expenses reimbursed. 20131040ez Worksheets 2012 expenses paid in 2013 (Worksheet A), Worksheet A. 20131040ez Worksheet for 2012 Expenses Paid in 2013 Prev  Up     Home   More Online Publications